[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: BO6u<cu"-  
a!iG;:K   
A share Ａ股；甲类股份 fa~4+jx>S  
abatement of tax 减税；减扣免税额 }:6$5/?  
ABN AMRO Bank N.V. 荷兰银行 <d&9`e1Hc  
above-the-line expenditure 线上项目支出；经常预算支出 fpESuVKr  
above-the-line receipt 线上项目收入；经常预算收入 CF|4, K)  
ABSA Asia Limited 南非联合亚洲有限公司 {3s=U"\  
absolute change 绝对数值变更 Szz:$!t  
absolute expenditure 实际开支 C"X; ,F<  
absolute guideline figure 绝对准则数字 >fX_zowX  
absolute interest 绝对权益 tv,Z>&OM  
absolute order of discharge 绝对破产解除令 =
\[}@Kh  
absolute profit margin 绝对利润幅度 H Pvs~`>V  
absolute value 实值；绝对值 'fIBJ3s[o  
absolutely vested interest 绝对既得权益 st91rV$y?  
absorbed cost 已吸收成本；已分摊成本 0+H4sz%.  
absorption 吸收；分摊；合并 'WF Ey>1#  
absorption rate 吸收率；摊配率；分摊率 5 5$J%;&  
ACB Finance Limited 亚洲商业财务有限公司 B)^uGSW  
acceptable form of reciprocity 合理的互惠条件 (g>8!Gl  
acceptable rate 适当利率；适当汇率 *Fb|iR  
acceptance agreement 承兑协议 .(2Zoa  
acceptance for honour 参加承兑 +;@p'af!9  
acceptor 承兑人；接受人；受票人 $7\!  
acceptor for honour 参加承兑人 tN-U,6c]  
accident insurance 意外保险 CAs8=N#H%  
Accident Insurance Association of Hong Kong 香港意外保险公会 C71\9K*X  
accident insurance scheme 意外保险计划 AEUXdMo  
accident year basis 意外年度基准 Ms * `w5n  
accommodation 通融；贷款 c N]e{|  
accommodation bill 通融票据；空头票据 HutwgPvy  
accommodation party 汇票代发人 zQPQP`  
account balance 帐户余额；帐户结余 %d%$jF`  
account book 帐簿 d z-  
account collected in advance 预收款项 f_{OU E  
account current book 往来帐簿 J
~"h&>T  
account of after-acquired property 事后取得的财产报告 -~PiPYX  
account of defaulter 拖欠帐目 ZKk*2EK]2z  
account payable 应付帐款 sTmY'5ry  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =zetZJg  
account receivable 应收帐款 =r?#,'a  
account receivable report 应收帐款报表 ~a5-xWEZ  
account statement 结单；帐单；会计财务报表 dc]D 8KX  
account title 帐户名称；会计科目 ;XUi V$  
accountant's report 会计师报告 |mHxkd  
Accountant's Report Rules 会计师报告规则 Ei$@)qS/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]&oQ6  
Accounting Arrangements 《会计安排》 J/-&Fa\(  
accounting basis 会计基础 jE.yT(+lW  
accounting by Official Receiver 破产管理署署长呈交的帐目 ..Dr?#Cr  
Accounting Circular 《会计通告》 I4Y;
9Gg  
accounting class 会计类别 1kDr;.m%  
accounting date 记帐日期；会计结算日期 }\-"L/D?+  
accounting for money 款项核算 K0YUN^St  
Accounting Officer 会计主任 ,sk0) {rW  
accounting period 会计报告期；会计期 H0 %;t  
accounting policy 会计政策；会计方针 ~ WKcO&  
accounting practice 会计惯例 &a/F"?9jL  
accounting principle 会计准则 
z]\CI:  
accounting record 会计记录 I"_``*/1  
accounting report 会计报告 -C  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7K.in3M(  
Accounting Society of China 中国会计学会 M~o\K'  
accounting statement 会计报表 M@wQ6ow  
accounting system 会计制度；会计系统 7?[{/`k~?  
accounting transaction 会计事项；帐务交易 -_4ZT^.Lna  
accounting treatment 会计处理 2u=Nb0  
accounting year 会计年度 M8,_E\*  
accretion 增值；添加 )9PP3"I  
accrual 应计项目；应累算数目 d^.@~  
accrual basis 应计制；权责发生制 #JLxM/5^1~  
accrual basis accounting 应计制会计；权责发生制会计 8*-N@j8  
accrue 应累算；应计 l&2}/A  
accrued benefit 应累算利益 "c'K8,+?  
accrued charges 应计费用 q|EE em  
accrued cumulative preference share dividend 应累算的累积优先股股息 eHt |O
~  
accrued expenses 应累算费用 uFXu9f+  
accrued interest payable 应付利息；应计未付利息 FlqE!6[[  
accrued interest receivable 应收利息；应计未收利息 :SUU)jLq  
accrued right 累算权益 h^`!kp  
accruing profit 应累算的利润 !.^%*6f  
accumulated fiscal reserve 累积财政储备 VvS  ^f  
accumulated profit 累积利润；滚存溢利 5Vj t!%?r  
accumulated reserve 累积储备 CnvM>]  
accumulation of surplus income 累积收益盈余 3WTNWz#h  
acquired assets 既得资产 *pZhwO!D  
acquisition 收购；购置；取得 >&`S$1 o  
acquisition cost 购置成本 z4UJo!{S  
acquisition expenses 购置费用 qFpRY7eq  
acquisition of 100% interest 收购全部股权 w4"4(SR.  
acquisition of control 取得控制权 LYV\|a{Y  
acquisition of fixed assets 购置固定资产 <O]
TM-h  
acquisition of shell “买壳” r\x"nS  
acquisition price 收购价 EAE\'9T&g  
act of God 天灾 *fI b|r  
acting partner 执事合伙人 xi!CZNz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /Ayo78Pi  
active partner 积极参与的合伙人 55<f  
active trading 交投活跃 FVw4BUOmi  
actual circulation 实际流通 tu%!j}3s  
actual cost 实际成本 [og_0;  
actual expenditure 实际开支；实际支出 _rmTX. 'w  
actual income 实际入息；实际收入；实际收益 P%nN#Qm  
actual market 现货市场 ~|>q)4is6a  
actual price 现货价；实际价格 ;<?mMi@<E  
actual profit 实际利润 j1sZRl)D  
actual quotation 实盘；实际价位；实际报价 jJB+UF=  
actual year basis 按实际年度计算 SD=kpf;  
actuals 实货 ! ,*4d $  
actuarial investigation 精算调查 Q^_*&},V  
actuarial principle 精算原则 N-
~Uu6zr  
actuarial report 精算师报告 C@$!'^ 61  
Actuarial Society of Hong Kong 香港精算学会 lls-Nir%  
actuarial valuation 精算师估值 ;hcOD4or  
actuary 精算师 1lf5x m.  
ad referendum agreement 暂定协议；有待覆核的协定 a7_&;  
ad valorem duty 从价税；按值征税 \]a@ NBv  
ad valorem duty system 从价税制 2VY.#9vl  
ad valorem fee 从价费 :hA=(i z  
ad valorem tariff 从价关税 T]#S=]G  
additional allowance 额外免税额 (8$; 4q[!  
additional amount for unexpired risk 未过期风险的额外款额 7 H~J ?_  
additional assessable profit 补加应评税利润 ohod)8  
additional assessment 补加评税 ~53uUT|B  
additional commitment 额外承担 [
R
qL0EP  
additional commitment vote 额外承担拨款 aSy^(WN8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?f{-
-|V  
additional dependent parent allowance 供养父母额外免税额 \TF='@u.  
additional provision 额外拨款 |v[0(  
additional stamp duty 附加印花税 MzWVsV  
additional tax 补加税罚款；补加税款 :|P[u+v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !qF U  
adjudged bankrupt 被裁定破产 YKk*QcAn  
adjudicated bankrupt 裁定破产人 X:ck  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =jWcD{;1I}  
adjudication of bankruptcy 裁定破产；宣告破产 ;B,6v P#  
adjudication of insolvency 裁定无力偿还债务 !pwY@}oL  
adjusted actual 经调整的实数；调整后的实数 42{\u08Z  
adjusted current assets 经调整的流动资产；调整后的流动资产 C(Bh<
c0@  
adjusted figure 经调整的数字；调整后的数额 hyPVt6Gkj  
adjusted liabilities 经调整的负债；调整后的负债 *T+Bjj;w  
adjusted loss 经调整的亏损；调整后的亏损 Wvg
+5Q  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 -!~T$}/F  
adjusted profit 经调整的利润；调整后的利润 DF>LN%a~  
adjusted surplus 经调整的盈余额；调整后的盈余额 N"+o=nS  
adjusted value 经调整的价值；调整后的价值 :nYnTo`  
adjustment 调整；修订；理算〔保险〕 R'#1|eWCa  
adjustment centre 调剂中心 ?c$z?QTMJ  
adjustment lag 调整过程的时间差距；调整时差 L93PDp4v  
adjustment mechanism 调整机制 2Gw2k8g&  
adjustment of loss 亏损调整 )Td;2  
adjustment process 调整过程；调整程序 &m8#^]*  
adjustment range 调整幅度 qVvQ9?  
administered exchange rate 受管制汇率 _~=qByD