[专业英语]注册会计师英语加试实用资料大全一(财务英语1) [复制链接]

A: \.P#QVuQ  
G<`(d@g  
A share Ａ股；甲类股份 X_Pbbx_j  
abatement of tax 减税；减扣免税额 IEkbVIA(  
ABN AMRO Bank N.V. 荷兰银行  s%5XB
I  
above-the-line expenditure 线上项目支出；经常预算支出 $kkL)O*"]  
above-the-line receipt 线上项目收入；经常预算收入 t.bM]QU!1  
ABSA Asia Limited 南非联合亚洲有限公司 -?IF'5z  
absolute change 绝对数值变更 V;Ln|._/t  
absolute expenditure 实际开支 ,&* BhUC  
absolute guideline figure 绝对准则数字 I9#l2<DYlX  
absolute interest 绝对权益 28-z  
absolute order of discharge 绝对破产解除令 ]zI
Ii%  
absolute profit margin 绝对利润幅度 A\E ))b9+  
absolute value 实值；绝对值 #%#N.tB5  
absolutely vested interest 绝对既得权益 pDhUD}1G  
absorbed cost 已吸收成本；已分摊成本 <1_3`t  
absorption 吸收；分摊；合并 aJ1{9 5ea  
absorption rate 吸收率；摊配率；分摊率 KO"+"1 .  
ACB Finance Limited 亚洲商业财务有限公司 ^\yz`b(A0  
acceptable form of reciprocity 合理的互惠条件 mW,b#'hy  
acceptable rate 适当利率；适当汇率 Uw3wR!:  
acceptance agreement 承兑协议 I@#IXH?6  
acceptance for honour 参加承兑 cw0uLMqr`  
acceptor 承兑人；接受人；受票人 E7B?G3|z3  
acceptor for honour 参加承兑人 e9QjRx  
accident insurance 意外保险 _?I *:: I  
Accident Insurance Association of Hong Kong 香港意外保险公会 N+ pCC  
accident insurance scheme 意外保险计划 tk:G6Bkid  
accident year basis 意外年度基准 #60gjHYaV  
accommodation 通融；贷款 ztp2 j%'  
accommodation bill 通融票据；空头票据 ^L.'At  
accommodation party 汇票代发人 Y\4B2:Qd9  
account balance 帐户余额；帐户结余 1
jPh0?BY  
account book 帐簿 h2?\A%  
account collected in advance 预收款项 (FGHt/!  
account current book 往来帐簿 hb}QtQ  
account of after-acquired property 事后取得的财产报告 #hXvGon
$?  
account of defaulter 拖欠帐目 TDy$Mv=y  
account payable 应付帐款 gieso
f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _[wG-W/9R  
account receivable 应收帐款 W!+=`[Ff  
account receivable report 应收帐款报表 #|=lU4Bf  
account statement 结单；帐单；会计财务报表 MvaX>n!o  
account title 帐户名称；会计科目 :6o|6MC!  
accountant's report 会计师报告 %8YUK/(|n  
Accountant's Report Rules 会计师报告规则 'cc{sjG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 (eHTXk*V`  
Accounting Arrangements 《会计安排》 it-2]N
w  
accounting basis 会计基础 {yd(n_PqY  
accounting by Official Receiver 破产管理署署长呈交的帐目 E7/i_Xkk  
Accounting Circular 《会计通告》 y*=Ipdj  
accounting class 会计类别 1v
Jj?Uqc  
accounting date 记帐日期；会计结算日期 s |o(~2j  
accounting for money 款项核算 )YwLj&e4tf  
Accounting Officer 会计主任 Tv~Ho&LS  
accounting period 会计报告期；会计期 d(KK7SQg  
accounting policy 会计政策；会计方针 .CW,Td3f!  
accounting practice 会计惯例 8-@HzS%  
accounting principle 会计准则 /`y^z"!  
accounting record 会计记录 ,<s:* k  
accounting report 会计报告 Dg}EI^ d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;r.#|b  
Accounting Society of China 中国会计学会 ,;<M+
V3+  
accounting statement 会计报表 M<Dvhy[  
accounting system 会计制度；会计系统 _({wJ$aYC  
accounting transaction 会计事项；帐务交易 nD!t*P  
accounting treatment 会计处理 U% ?+N  
accounting year 会计年度 ,,7hVw  
accretion 增值；添加 {7_C|z:'p&  
accrual 应计项目；应累算数目 J(P'!#z^  
accrual basis 应计制；权责发生制 /2tPd  
accrual basis accounting 应计制会计；权责发生制会计 \H1t<B,  
accrue 应累算；应计 Zv8_<>e  
accrued benefit 应累算利益 ;sx4w!Y,  
accrued charges 应计费用 8VC%4+.FF  
accrued cumulative preference share dividend 应累算的累积优先股股息 nu2m5RYx  
accrued expenses 应累算费用 GBT219Z@8  
accrued interest payable 应付利息；应计未付利息 6X!jNh$oF  
accrued interest receivable 应收利息；应计未收利息 rdAy '38g  
accrued right 累算权益 S/YHT)0x[  
accruing profit 应累算的利润 k(@W z>aCv  
accumulated fiscal reserve 累积财政储备 6#
a82_  
accumulated profit 累积利润；滚存溢利 UoSc<h|  
accumulated reserve 累积储备 5FsfJpw  
accumulation of surplus income 累积收益盈余 F iXqypT_(  
acquired assets 既得资产 lfr^NxOU  
acquisition 收购；购置；取得 k3
]qpWKj  
acquisition cost 购置成本 1hc`s+N  
acquisition expenses 购置费用 6 tB\X^  
acquisition of 100% interest 收购全部股权  J2Qt!-  
acquisition of control 取得控制权 d vo|9>  
acquisition of fixed assets 购置固定资产 |A+,M"F?  
acquisition of shell “买壳” @iB
mOt>3  
acquisition price 收购价 )lJi7 ^,  
act of God 天灾 nEbZ8M  
acting partner 执事合伙人 TFzk5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 v`p@djM  
active partner 积极参与的合伙人 `L!L=.}4  
active trading 交投活跃 KJs`[,;<  
actual circulation 实际流通 xP27j_*m>  
actual cost 实际成本 NH*"AE;  
actual expenditure 实际开支；实际支出 0vMKyT3 c  
actual income 实际入息；实际收入；实际收益 c}H}fyu%n  
actual market 现货市场 u_FN'p=.  
actual price 现货价；实际价格 sI{?4k  
actual profit 实际利润 /fU-0a8  
actual quotation 实盘；实际价位；实际报价 en6;I[\  
actual year basis 按实际年度计算 EZT 8^m  
actuals 实货 YHxQb$v)  
actuarial investigation 精算调查 QB;TQZ  
actuarial principle 精算原则 @CoUFdbz  
actuarial report 精算师报告 +G,_|C2J
 
Actuarial Society of Hong Kong 香港精算学会 46B'Ec  
actuarial valuation 精算师估值 [/<kPi  
actuary 精算师 }VHvC"  
ad referendum agreement 暂定协议；有待覆核的协定 A-rj: k!  
ad valorem duty 从价税；按值征税 $Yw~v36`t/  
ad valorem duty system 从价税制 }j!C+
i  
ad valorem fee 从价费 pOhjq#}  
ad valorem tariff 从价关税 `P$X`;SwE  
additional allowance 额外免税额 ,jl4 W+s  
additional amount for unexpired risk 未过期风险的额外款额 *)vy%\  
additional assessable profit 补加应评税利润 O[p c$Pi  
additional assessment 补加评税 FL&L$#X  
additional commitment 额外承担 i<q_d7-W'  
additional commitment vote 额外承担拨款 1qp
"D_h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 S,a:H*Hf  
additional dependent parent allowance 供养父母额外免税额 Jid_&\  
additional provision 额外拨款 D u_;!E  
additional stamp duty 附加印花税 bw!
*=<  
additional tax 补加税罚款；补加税款 CioS}K  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [@]i_L[  
adjudged bankrupt 被裁定破产 .B'ws/%5\  
adjudicated bankrupt 裁定破产人 HYZp=*eb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4H{$zMq8  
adjudication of bankruptcy 裁定破产；宣告破产 b'vIX< g  
adjudication of insolvency 裁定无力偿还债务 ;wZplVB7y  
adjusted actual 经调整的实数；调整后的实数 WmRu3O  
adjusted current assets 经调整的流动资产；调整后的流动资产 c4s,T"H  
adjusted figure 经调整的数字；调整后的数额 nB/`~_9  
adjusted liabilities 经调整的负债；调整后的负债 - rI4_Dl  
adjusted loss 经调整的亏损；调整后的亏损 NceK>::56  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 PWO5R]
 
adjusted profit 经调整的利润；调整后的利润 Zv9%}%7p  
adjusted surplus 经调整的盈余额；调整后的盈余额 [+!+Yn6:  
adjusted value 经调整的价值；调整后的价值 &vfeBth  
adjustment 调整；修订；理算〔保险〕 3FMYs&0r4  
adjustment centre 调剂中心 Wq?vAnLbk  
adjustment lag 调整过程的时间差距；调整时差 WHu[A/##']  
adjustment mechanism 调整机制 .&h|r>*|J  
adjustment of loss 亏损调整 Z2-"NB  
adjustment process 调整过程；调整程序 AtqsrYj  
adjustment range 调整幅度 H|'n|\{lt  
administered exchange rate 受管制汇率 z$ Qy<_l