[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: ^c\O,*:  
1>J.kQR^  
A share Ａ股；甲类股份 M~taZt4  
abatement of tax 减税；减扣免税额
ENTcTrTn  
ABN AMRO Bank N.V. 荷兰银行 f^$,;  
above-the-line expenditure 线上项目支出；经常预算支出 Qg*\aa94  
above-the-line receipt 线上项目收入；经常预算收入 -+*h'zZ[<w  
ABSA Asia Limited 南非联合亚洲有限公司 Rd#R}yA  
absolute change 绝对数值变更  =_dM@ j  
absolute expenditure 实际开支 +Q5O$8i  
absolute guideline figure 绝对准则数字 DKIH{:L7  
absolute interest 绝对权益 Cr5ND\  
absolute order of discharge 绝对破产解除令 kTb$lLG\xk  
absolute profit margin 绝对利润幅度 D\Ak-$kJ^  
absolute value 实值；绝对值 =l`)b  
absolutely vested interest 绝对既得权益 *G58t`]r  
absorbed cost 已吸收成本；已分摊成本 =w$& n%~  
absorption 吸收；分摊；合并 <Vhd4c  
absorption rate 吸收率；摊配率；分摊率 75# 8P?i  
ACB Finance Limited 亚洲商业财务有限公司 ;kgP:n  
acceptable form of reciprocity 合理的互惠条件 yLa@27T\A  
acceptable rate 适当利率；适当汇率  Unk/uk  
acceptance agreement 承兑协议 F9r.DG$}  
acceptance for honour 参加承兑 P@7>R7
gS  
acceptor 承兑人；接受人；受票人 TA[%e MvA  
acceptor for honour 参加承兑人 ?xj8a3F  
accident insurance 意外保险 o:d7IL  
Accident Insurance Association of Hong Kong 香港意外保险公会 -r\jIO_  
accident insurance scheme 意外保险计划 B.8B1MFm  
accident year basis 意外年度基准 `nP
dZ.  
accommodation 通融；贷款 .vu7$~7  
accommodation bill 通融票据；空头票据 J>Ar(p  
accommodation party 汇票代发人 [b++bCH3  
account balance 帐户余额；帐户结余 @>8(f#S%  
account book 帐簿 ?2<) Jw  
account collected in advance 预收款项 \*$^}8  
account current book 往来帐簿 qOo4T@t3  
account of after-acquired property 事后取得的财产报告 sVFO&|
L  
account of defaulter 拖欠帐目 ._}}@V_/  
account payable 应付帐款 K.  ;ev  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4S_f2P2J  
account receivable 应收帐款 {T4_Xn
-I  
account receivable report 应收帐款报表 !M~: #k  
account statement 结单；帐单；会计财务报表 A({czHLhN5  
account title 帐户名称；会计科目 j 3<Ci {3  
accountant's report 会计师报告 =3bk=vy  
Accountant's Report Rules 会计师报告规则 ^#_gk uyd!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k1B ](@xt  
Accounting Arrangements 《会计安排》 gT)(RS`_ )  
accounting basis 会计基础 `^)`J  
accounting by Official Receiver 破产管理署署长呈交的帐目 4$Ai!a  
Accounting Circular 《会计通告》 :\;9y3  
accounting class 会计类别 aq?bI:>8  
accounting date 记帐日期；会计结算日期 G@7^M}  
accounting for money 款项核算 KXPCkNIN!  
Accounting Officer 会计主任 6r
~9$IM  
accounting period 会计报告期；会计期 YgEd%Z%4  
accounting policy 会计政策；会计方针 b<u\THy#  
accounting practice 会计惯例 ZdW+=;/#  
accounting principle 会计准则 g0,~|.  
accounting record 会计记录 Z518J46o  
accounting report 会计报告 .O-)m' 5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rc=E%Qv%?  
Accounting Society of China 中国会计学会 
g#I`P&  
accounting statement 会计报表 LK h=jB^bT  
accounting system 会计制度；会计系统 ,+i^]yF3j  
accounting transaction 会计事项；帐务交易 Zo=,!@q(  
accounting treatment 会计处理 8{4'G$6  
accounting year 会计年度 maapX/J  
accretion 增值；添加 0}i 9`p  
accrual 应计项目；应累算数目 !.R-|<2|6  
accrual basis 应计制；权责发生制 sUF$eVAT  
accrual basis accounting 应计制会计；权责发生制会计 C >Oe
ULD  
accrue 应累算；应计 ]5'*^rz ^  
accrued benefit 应累算利益 e#}t am  
accrued charges 应计费用 Q 8]X  
accrued cumulative preference share dividend 应累算的累积优先股股息 xU\!UVQ/  
accrued expenses 应累算费用 N<JI^%HBgP  
accrued interest payable 应付利息；应计未付利息 lO@-*m$  
accrued interest receivable 应收利息；应计未收利息 1RkN^FZOxq  
accrued right 累算权益 G]B0LUT6c  
accruing profit 应累算的利润 +:Zwo+\kSN  
accumulated fiscal reserve 累积财政储备 ]D6<6OB  
accumulated profit 累积利润；滚存溢利 o
#FctM'Z  
accumulated reserve 累积储备 B;bP~e>W  
accumulation of surplus income 累积收益盈余 +C=vuR  
acquired assets 既得资产 '&CZ%&(Gw  
acquisition 收购；购置；取得 h#zm+([B*  
acquisition cost 购置成本 h),;j`PrC  
acquisition expenses 购置费用 IQBL;=.J.  
acquisition of 100% interest 收购全部股权 tN{0C/B9  
acquisition of control 取得控制权 2 [w9#6ly  
acquisition of fixed assets 购置固定资产 2Wcu.  
acquisition of shell “买壳” J.~@j;[2  
acquisition price 收购价 3n2^;b/]  
act of God 天灾 caEIE0H~  
acting partner 执事合伙人 rbf5~sw&8+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !MSa -  
active partner 积极参与的合伙人 S(=@2A+;  
active trading 交投活跃 <@7j37,R7V  
actual circulation 实际流通 (0`rfYv5.R  
actual cost 实际成本 QmBHD;Gf  
actual expenditure 实际开支；实际支出 MK tI3vi?  
actual income 实际入息；实际收入；实际收益 *42KLns  
actual market 现货市场 $;g*s?F*  
actual price 现货价；实际价格 [CHN3&l-5S  
actual profit 实际利润 X }
B]5  
actual quotation 实盘；实际价位；实际报价 TrDT ay  
actual year basis 按实际年度计算 |(~IfSE2  
actuals 实货 <_/etw86Z  
actuarial investigation 精算调查 }ll&EB  
actuarial principle 精算原则  3B#fnj  
actuarial report 精算师报告 |f}wOkl  
Actuarial Society of Hong Kong 香港精算学会 F]OWqUV  
actuarial valuation 精算师估值 6X ]I`e  
actuary 精算师 e,XT(KY  
ad referendum agreement 暂定协议；有待覆核的协定 >u%B n\G  
ad valorem duty 从价税；按值征税 #cR5k@  
ad valorem duty system 从价税制 =YM  
ad valorem fee 从价费 ,,FhE  
ad valorem tariff 从价关税 65B&>`H~  
additional allowance 额外免税额 ~,W|i  
additional amount for unexpired risk 未过期风险的额外款额 +46& Zb35  
additional assessable profit 补加应评税利润 z%fjG}z  
additional assessment 补加评税 Tu:lIy~A  
additional commitment 额外承担 5P*jGOg.  
additional commitment vote 额外承担拨款 :Nz TEK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E=.J*7  
additional dependent parent allowance 供养父母额外免税额 ]_ LAy  
additional provision 额外拨款 89[/UxM)  
additional stamp duty 附加印花税 6T"
5,Q</h  
additional tax 补加税罚款；补加税款 dnANlNMk?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 p7},ymQ|YQ  
adjudged bankrupt 被裁定破产 r 8N<<^  
adjudicated bankrupt 裁定破产人 g9GPyU  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *`s*l+0b  
adjudication of bankruptcy 裁定破产；宣告破产 lyowH{.N"3  
adjudication of insolvency 裁定无力偿还债务 __z/X"H  
adjusted actual 经调整的实数；调整后的实数 a;i}<n7  
adjusted current assets 经调整的流动资产；调整后的流动资产 P EzT|uY  
adjusted figure 经调整的数字；调整后的数额 '<"%>-^Gn  
adjusted liabilities 经调整的负债；调整后的负债 Kj"n Id)  
adjusted loss 经调整的亏损；调整后的亏损 ;{m;CKHI  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 y]Q/(O  
adjusted profit 经调整的利润；调整后的利润 jp-(n z\  
adjusted surplus 经调整的盈余额；调整后的盈余额 c3fd6Je5  
adjusted value 经调整的价值；调整后的价值 rp]H&5.*  
adjustment 调整；修订；理算〔保险〕 8pm Ww?  
adjustment centre 调剂中心 I/h(*~/  
adjustment lag 调整过程的时间差距；调整时差 MNfc1I_#  
adjustment mechanism 调整机制 X56.Y.  
adjustment of loss 亏损调整 G$` hPNSh  
adjustment process 调整过程；调整程序 2%l(qfN9  
adjustment range 调整幅度 8v)Z/R-  
administered exchange rate 受管制汇率 gd)VL}
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