[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: +M9=KVr  
b2;Weu3WN  
A share Ａ股；甲类股份 7{oG4X!  
abatement of tax 减税；减扣免税额 Z@j$i\,`  
ABN AMRO Bank N.V. 荷兰银行 Hl&]r'bK  
above-the-line expenditure 线上项目支出；经常预算支出 rn1FCJ<;H  
above-the-line receipt 线上项目收入；经常预算收入 7`3he8@ze  
ABSA Asia Limited 南非联合亚洲有限公司 8;3T65KY  
absolute change 绝对数值变更 z41 p$  
absolute expenditure 实际开支 ;F@dN,Y  
absolute guideline figure 绝对准则数字 k07JMS?  
absolute interest 绝对权益 ZiDmx-X  
absolute order of discharge 绝对破产解除令 ZvNXfC3Ia  
absolute profit margin 绝对利润幅度 =]7|*-  
absolute value 实值；绝对值 ~;m~)D  
absolutely vested interest 绝对既得权益 0*:]eM};P  
absorbed cost 已吸收成本；已分摊成本 #eE:hiu<v  
absorption 吸收；分摊；合并 [sz#*IJ  
absorption rate 吸收率；摊配率；分摊率 D'O[0?N"g  
ACB Finance Limited 亚洲商业财务有限公司 ika{>hbH  
acceptable form of reciprocity 合理的互惠条件 Cgw#c%  
acceptable rate 适当利率；适当汇率 LEVNywk[  
acceptance agreement 承兑协议 a|?CC/Ra  
acceptance for honour 参加承兑 #=t :xEz  
acceptor 承兑人；接受人；受票人 Q+G=f  
acceptor for honour 参加承兑人 sutj G`m  
accident insurance 意外保险 )X\3bPDJR  
Accident Insurance Association of Hong Kong 香港意外保险公会 TQ@*eoJj  
accident insurance scheme 意外保险计划 9L:v$4{LU  
accident year basis 意外年度基准 L6$,<}l  
accommodation 通融；贷款 oB9Fas!N  
accommodation bill 通融票据；空头票据 3 ;.{ O%bX  
accommodation party 汇票代发人 BY,%+>bc)  
account balance 帐户余额；帐户结余 @b!fs  
account book 帐簿 RW
A|%/L  
account collected in advance 预收款项 @u6#Tvxy[  
account current book 往来帐簿 9'//_ A,  
account of after-acquired property 事后取得的财产报告 @zfeCxVOA  
account of defaulter 拖欠帐目 F$F5N1<  
account payable 应付帐款 Xg!Mc<wA[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0e vxRcrzz  
account receivable 应收帐款 $BH0W{S  
account receivable report 应收帐款报表 @292;qi  
account statement 结单；帐单；会计财务报表 HdWghxz?)  
account title 帐户名称；会计科目 zCvR/  
accountant's report 会计师报告 _Zf1=&U#/  
Accountant's Report Rules 会计师报告规则 "P<~bw5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y L&n)
  
Accounting Arrangements 《会计安排》 vn}Vb+@R  
accounting basis 会计基础 S2jo@bp!  
accounting by Official Receiver 破产管理署署长呈交的帐目 Zb2 B5(0  
Accounting Circular 《会计通告》 Y]8l]l 1  
accounting class 会计类别 NqqLRgMOR'  
accounting date 记帐日期；会计结算日期 @gX@
mT"  
accounting for money 款项核算 RSmxwx^  
Accounting Officer 会计主任 P!bm$h*3?  
accounting period 会计报告期；会计期 , is
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accounting policy 会计政策；会计方针
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accounting practice 会计惯例 W97Ka}Y  
accounting principle 会计准则 5-u=ZB% p  
accounting record 会计记录 `m'2RNSc+#  
accounting report 会计报告 &Vgjd>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vgE5(fJh  
Accounting Society of China 中国会计学会 #On1Q:d  
accounting statement 会计报表 sOJ"~p  
accounting system 会计制度；会计系统 d\Dxmb]o  
accounting transaction 会计事项；帐务交易 U7x}p^B9\N  
accounting treatment 会计处理
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accounting year 会计年度 /.WD'*H  
accretion 增值；添加 _5y)m5I  
accrual 应计项目；应累算数目 >!WJ{M
0  
accrual basis 应计制；权责发生制 E?08=$^5%  
accrual basis accounting 应计制会计；权责发生制会计 X#eVw|   
accrue 应累算；应计 O~aS&g/sf  
accrued benefit 应累算利益 =~aJ]T}(  
accrued charges 应计费用 IHagRldG  
accrued cumulative preference share dividend 应累算的累积优先股股息 `hH1rw@7<  
accrued expenses 应累算费用 t]vX9vv+D  
accrued interest payable 应付利息；应计未付利息 P$4?-AZ  
accrued interest receivable 应收利息；应计未收利息 n}MG  
accrued right 累算权益 3*arW|Xm  
accruing profit 应累算的利润 0W=IuPDU  
accumulated fiscal reserve 累积财政储备 i,RK0q?>  
accumulated profit 累积利润；滚存溢利 OH=Ffy F,  
accumulated reserve 累积储备 5gJQr%pS  
accumulation of surplus income 累积收益盈余 PVtQ&m$y  
acquired assets 既得资产 @&M$`b ^  
acquisition 收购；购置；取得 Lwv9oa|  
acquisition cost 购置成本 FP9ZOoog  
acquisition expenses 购置费用 OB$A"XGAEV  
acquisition of 100% interest 收购全部股权 !4z"a@$  
acquisition of control 取得控制权 NWNgh/9?  
acquisition of fixed assets 购置固定资产 s` S<BX7  
acquisition of shell “买壳” 3rR(>}:[V  
acquisition price 收购价 *4(.=k  
act of God 天灾 8@$QN4^u^  
acting partner 执事合伙人 ied<1[~S  
active market 买卖活跃的市场；交投畅旺的市场；旺市 u8[X\f  
active partner 积极参与的合伙人 ,:z@Ji  
active trading 交投活跃 bq ~'jg^#  
actual circulation 实际流通 $f h?(J  
actual cost 实际成本 N$=<6eQm  
actual expenditure 实际开支；实际支出 _wHqfj)  
actual income 实际入息；实际收入；实际收益 AMO{?:8Y;  
actual market 现货市场 iWtWT1n8n  
actual price 现货价；实际价格 '-v~HwC+/T  
actual profit 实际利润 zxsnrn;|  
actual quotation 实盘；实际价位；实际报价 Y+G4:  
actual year basis 按实际年度计算 `,7BU??+u  
actuals 实货 }Rt<^oya*  
actuarial investigation 精算调查 s}HTxY;  
actuarial principle 精算原则 m*I
5 \  
actuarial report 精算师报告 u(REEc~nj  
Actuarial Society of Hong Kong 香港精算学会 O~xc> w  
actuarial valuation 精算师估值 7qh_URt@  
actuary 精算师 ~^3B(feQ]  
ad referendum agreement 暂定协议；有待覆核的协定 FNm8j#c~Q  
ad valorem duty 从价税；按值征税 (nV/-#*  
ad valorem duty system 从价税制 %OzxR9  
ad valorem fee 从价费 S:R%%c
y  
ad valorem tariff 从价关税 p6ZKyi  
additional allowance 额外免税额 h<uRlTk  
additional amount for unexpired risk 未过期风险的额外款额 9h9Y:i*Gh5  
additional assessable profit 补加应评税利润 Z&}94  
additional assessment 补加评税 Ig9$ PP+3  
additional commitment 额外承担 k
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additional commitment vote 额外承担拨款 #FeM.k6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Aal yEn&>  
additional dependent parent allowance 供养父母额外免税额 R a9/L  
additional provision 额外拨款 02=eE|Y@  
additional stamp duty 附加印花税 Y#rao:I  
additional tax 补加税罚款；补加税款 L;v#9^Fq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Li7/pUq>}!  
adjudged bankrupt 被裁定破产 u/,m2N9cL  
adjudicated bankrupt 裁定破产人 7qnw.7p  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o!j? )0d  
adjudication of bankruptcy 裁定破产；宣告破产 @s@r5uR9B  
adjudication of insolvency 裁定无力偿还债务 8~
4{e,} ,  
adjusted actual 经调整的实数；调整后的实数 ^LnCxA&QH  
adjusted current assets 经调整的流动资产；调整后的流动资产 6t@3 a?  
adjusted figure 经调整的数字；调整后的数额 ousoG$Pc  
adjusted liabilities 经调整的负债；调整后的负债 W}T$Z  
adjusted loss 经调整的亏损；调整后的亏损 $osDw1C  
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 WMYvE\"  
adjusted profit 经调整的利润；调整后的利润 TT29LC@  
adjusted surplus 经调整的盈余额；调整后的盈余额 ThF I=K  
adjusted value 经调整的价值；调整后的价值 :MJTmpq,  
adjustment 调整；修订；理算〔保险〕 'jfI1 ]q  
adjustment centre 调剂中心 -1U]@s  
adjustment lag 调整过程的时间差距；调整时差 *!B,|]wq=  
adjustment mechanism 调整机制 a}=)b#T`  
adjustment of loss 亏损调整 m@TU2  
adjustment process 调整过程；调整程序 M(5lSu  
adjustment range 调整幅度 3ne=7Mj  
administered exchange rate 受管制汇率 ,@GI3bl