[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: qgWsf-di=  
y^X]q[-?  
A share Ａ股；甲类股份 RcR-sbR  
abatement of tax 减税；减扣免税额 ]5j>O^c<  
ABN AMRO Bank N.V. 荷兰银行 ;u';$0  
above-the-line expenditure 线上项目支出；经常预算支出 Xk/:a}-l  
above-the-line receipt 线上项目收入；经常预算收入 \Yv44*I`  
ABSA Asia Limited 南非联合亚洲有限公司 1v|0&{lB  
absolute change 绝对数值变更 hf)RPG&  
absolute expenditure 实际开支 t >64^nS  
absolute guideline figure 绝对准则数字 \\oa[nvL~  
absolute interest 绝对权益 =b6G' O[  
absolute order of discharge 绝对破产解除令 WwKpZ67$R  
absolute profit margin 绝对利润幅度 1]
8Hpd  
absolute value 实值；绝对值 TEK#AR  
absolutely vested interest 绝对既得权益 w17{2']  
absorbed cost 已吸收成本；已分摊成本 $`C$|9S  
absorption 吸收；分摊；合并 }LWrtmc  
absorption rate 吸收率；摊配率；分摊率 PCBV6Y7r  
ACB Finance Limited 亚洲商业财务有限公司 H\<PGC"_Y  
acceptable form of reciprocity 合理的互惠条件 8_rd1:t5  
acceptable rate 适当利率；适当汇率 {pRa%D F  
acceptance agreement 承兑协议 3c`  
acceptance for honour 参加承兑 Dn>C :YS`  
acceptor 承兑人；接受人；受票人 PI*Z>VE
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acceptor for honour 参加承兑人 sG|,#XQ  
accident insurance 意外保险 }g2l ni  
Accident Insurance Association of Hong Kong 香港意外保险公会 !.q#X^@>L  
accident insurance scheme 意外保险计划 [[4!b E  
accident year basis 意外年度基准 !D 'A  
accommodation 通融；贷款 %3K'[2F  
accommodation bill 通融票据；空头票据 '
Ze& LQ  
accommodation party 汇票代发人 )4YtdA V  
account balance 帐户余额；帐户结余 `RqV\ 6G+  
account book 帐簿 ]jmZ5h#[  
account collected in advance 预收款项 ' #t1e]
 
account current book 往来帐簿 r6:nYyF$)v  
account of after-acquired property 事后取得的财产报告 P^BSl7cT  
account of defaulter 拖欠帐目 f[OJqk  
account payable 应付帐款 ufA0H J)Yg  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^h<ElK  
account receivable 应收帐款 |Y+[
_D}  
account receivable report 应收帐款报表 THwq~c'  
account statement 结单；帐单；会计财务报表 Tkh?F5l  
account title 帐户名称；会计科目 Z= pvoTY  
accountant's report 会计师报告 XlwyD  
Accountant's Report Rules 会计师报告规则 .MxMBrM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 # o\&G@e}  
Accounting Arrangements 《会计安排》 iA "H*0  
accounting basis 会计基础 LA,G>#?H  
accounting by Official Receiver 破产管理署署长呈交的帐目 |'L$ogt6  
Accounting Circular 《会计通告》 DK%@[D  
accounting class 会计类别 Vgj[m4l  
accounting date 记帐日期；会计结算日期 
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accounting for money 款项核算 <ou=f
'  
Accounting Officer 会计主任 +ldgT"  
accounting period 会计报告期；会计期 D rouEm  
accounting policy 会计政策；会计方针 R"71)ob4  
accounting practice 会计惯例 #W L>ha v  
accounting principle 会计准则 W%#LHluP  
accounting record 会计记录 rAu@`H?  
accounting report 会计报告 8{Wh4~|+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s:sk`~2<gd  
Accounting Society of China 中国会计学会 wA%,_s/U  
accounting statement 会计报表 oJ0 #U  
accounting system 会计制度；会计系统 ?,! C0ts  
accounting transaction 会计事项；帐务交易 SYv5{bff =  
accounting treatment 会计处理 RJOyPZ]  
accounting year 会计年度 04#r'UIF  
accretion 增值；添加 %e=UYBj"  
accrual 应计项目；应累算数目 cvnRd.&  
accrual basis 应计制；权责发生制 kQtnT7  
accrual basis accounting 应计制会计；权责发生制会计 s|Zv>Qt  
accrue 应累算；应计 /}-LaiS  
accrued benefit 应累算利益 'n!Sco)C  
accrued charges 应计费用
7t/C:2^&  
accrued cumulative preference share dividend 应累算的累积优先股股息 !~f!O"n)3r  
accrued expenses 应累算费用 tp+H]H3  
accrued interest payable 应付利息；应计未付利息 !r_2b! dy  
accrued interest receivable 应收利息；应计未收利息 n{.SNipU  
accrued right 累算权益 d?OsVT;U  
accruing profit 应累算的利润 i
zP>w*/nO  
accumulated fiscal reserve 累积财政储备 ;c>IM]  
accumulated profit 累积利润；滚存溢利 iD!]I$  
accumulated reserve 累积储备 -(![xZ1{K  
accumulation of surplus income 累积收益盈余 Q-f?7*>  
acquired assets 既得资产 P:HmT   
acquisition 收购；购置；取得 kT{d pGU9  
acquisition cost 购置成本 ~@ hiLW  
acquisition expenses 购置费用 ~YrO>H` B  
acquisition of 100% interest 收购全部股权 oOy_2fwZPp  
acquisition of control 取得控制权 :+}Eo9  
acquisition of fixed assets 购置固定资产 Ha20g/UN.  
acquisition of shell “买壳” *Q2}Qbu  
acquisition price 收购价 A{QA0X!p  
act of God 天灾 xw&N[y5  
acting partner 执事合伙人 dy2<b+
..  
active market 买卖活跃的市场；交投畅旺的市场；旺市 I>3]VRi  
active partner 积极参与的合伙人 2t"&>1  
active trading 交投活跃 ioS(;2F  
actual circulation 实际流通 A
;C)#Q/  
actual cost 实际成本 +d,Z_ 6F  
actual expenditure 实际开支；实际支出 zvnR'\A_  
actual income 实际入息；实际收入；实际收益 yixAG^<  
actual market 现货市场 AtW<e;!0te  
actual price 现货价；实际价格 4BAG GD2  
actual profit 实际利润
'#@tovr  
actual quotation 实盘；实际价位；实际报价 iwT PJGK|  
actual year basis 按实际年度计算 5IiZnGu  
actuals 实货 rnTjw "%  
actuarial investigation 精算调查 f8836 <c  
actuarial principle 精算原则 )Fh5*UC  
actuarial report 精算师报告 Q!G^CG  
Actuarial Society of Hong Kong 香港精算学会 D
S1_hbk  
actuarial valuation 精算师估值 /%w
3(e  
actuary 精算师 Omy<Y@$  
ad referendum agreement 暂定协议；有待覆核的协定 %.VFj7J  
ad valorem duty 从价税；按值征税 2uM\ ?*T@  
ad valorem duty system 从价税制  a EmLf  
ad valorem fee 从价费 `
E2HQA@  
ad valorem tariff 从价关税 /#I~iYPe  
additional allowance 额外免税额 ^26}j uQ  
additional amount for unexpired risk 未过期风险的额外款额 w [7vxQ!-  
additional assessable profit 补加应评税利润 &i
?>mt  
additional assessment 补加评税 -7:_Dy  
additional commitment 额外承担 Z1ZjQt#~+  
additional commitment vote 额外承担拨款 eJwHeG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~zT743  
additional dependent parent allowance 供养父母额外免税额 2h5L#\H"  
additional provision 额外拨款 <mX EX`?  
additional stamp duty 附加印花税 IG=#2 /$  
additional tax 补加税罚款；补加税款 tDIQ=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Y('?Z]  
adjudged bankrupt 被裁定破产 L:E?tR}H  
adjudicated bankrupt 裁定破产人 QNesiV0MI  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5|0}   
adjudication of bankruptcy 裁定破产；宣告破产 0JM`*f%n  
adjudication of insolvency 裁定无力偿还债务 p?XVO#  
adjusted actual 经调整的实数；调整后的实数 c}r"O8M  
adjusted current assets 经调整的流动资产；调整后的流动资产 5>u,Qh  
adjusted figure 经调整的数字；调整后的数额 R /0zB  
adjusted liabilities 经调整的负债；调整后的负债 G"|`&r@  
adjusted loss 经调整的亏损；调整后的亏损 Ty;P`Uv]r  
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 S{#L7S  
adjusted profit 经调整的利润；调整后的利润 p]erk  
adjusted surplus 经调整的盈余额；调整后的盈余额 XlDN)b5v{  
adjusted value 经调整的价值；调整后的价值 EwKFT FL  
adjustment 调整；修订；理算〔保险〕 '|rhm  
adjustment centre 调剂中心 %29lDd(<  
adjustment lag 调整过程的时间差距；调整时差 !)$e+o^W  
adjustment mechanism 调整机制 H4"'&A7$  
adjustment of loss 亏损调整 !$L~/<&0g  
adjustment process 调整过程；调整程序 f )Ef
-o  
adjustment range 调整幅度 r!e:sJAB.  
administered exchange rate 受管制汇率 GLtd6;V