[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: 5/x"!Jk
 
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A share Ａ股；甲类股份 E)==!T@E  
abatement of tax 减税；减扣免税额 QZy+`  
ABN AMRO Bank N.V. 荷兰银行 FTM(y CN  
above-the-line expenditure 线上项目支出；经常预算支出 `nBCCz'Y!  
above-the-line receipt 线上项目收入；经常预算收入 
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ABSA Asia Limited 南非联合亚洲有限公司 sYV7t*l  
absolute change 绝对数值变更 
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absolute expenditure 实际开支 *M5: \+  
absolute guideline figure 绝对准则数字 { 3``To$  
absolute interest 绝对权益 hUirvDvX  
absolute order of discharge 绝对破产解除令 UeWEncN(  
absolute profit margin 绝对利润幅度 iku8T*&uc  
absolute value 实值；绝对值 }e3M5LI1L  
absolutely vested interest 绝对既得权益 o `?0D)/O  
absorbed cost 已吸收成本；已分摊成本 B;9"=0  
absorption 吸收；分摊；合并 o(xRq;i  
absorption rate 吸收率；摊配率；分摊率 %bI(  
ACB Finance Limited 亚洲商业财务有限公司 <S~_|Y*v  
acceptable form of reciprocity 合理的互惠条件 ;t!n%SnK9!  
acceptable rate 适当利率；适当汇率 |1^>n,C  
acceptance agreement 承兑协议 [6x-c;H_4  
acceptance for honour 参加承兑 ?DcRD)X  
acceptor 承兑人；接受人；受票人 Enee
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acceptor for honour 参加承兑人 5,=Yi$x  
accident insurance 意外保险 !:e|M|T'I*  
Accident Insurance Association of Hong Kong 香港意外保险公会 >cwyb9;!kK  
accident insurance scheme 意外保险计划 }.Eq_wP<  
accident year basis 意外年度基准 QS2J271E}  
accommodation 通融；贷款 =PHl|^  
accommodation bill 通融票据；空头票据 216+ tX5Z  
accommodation party 汇票代发人 ~ILig}I  
account balance 帐户余额；帐户结余 H+ra w/"  
account book 帐簿 9tZ)#@\  
account collected in advance 预收款项 u#5/s8  
account current book 往来帐簿 v-6"*EP  
account of after-acquired property 事后取得的财产报告 \8\)5#?  
account of defaulter 拖欠帐目 -_=0PW5{  
account payable 应付帐款 PoMkFG6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 kN uDoo]z  
account receivable 应收帐款 N[4v6GS  
account receivable report 应收帐款报表 }qfr&Ffh@  
account statement 结单；帐单；会计财务报表 )#-27Y  
account title 帐户名称；会计科目 2}j2Bhc  
accountant's report 会计师报告 F\1nc"K/(  
Accountant's Report Rules 会计师报告规则 zb9^ii$g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ZK5(_qW&i  
Accounting Arrangements 《会计安排》 uY0V!W  
accounting basis 会计基础 {9TWPB/>  
accounting by Official Receiver 破产管理署署长呈交的帐目 QFoZv+|  
Accounting Circular 《会计通告》 G)gf +
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accounting class 会计类别
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accounting date 记帐日期；会计结算日期 [+$l/dag  
accounting for money 款项核算 }GvoQ#N  
Accounting Officer 会计主任 ;SQ<^ "eK  
accounting period 会计报告期；会计期 r`u}n  
accounting policy 会计政策；会计方针 pM~Xh ]/  
accounting practice 会计惯例 GZT}a MMSJ  
accounting principle 会计准则 E [JXQ
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accounting record 会计记录 ,CW]d#P|  
accounting report 会计报告 2=ZR}8}9Q:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,oe e'  
Accounting Society of China 中国会计学会 >4TJH lB}8  
accounting statement 会计报表 8)/i\=N3;  
accounting system 会计制度；会计系统 3ojK2F(1D  
accounting transaction 会计事项；帐务交易 J#Fe"  
accounting treatment 会计处理 ulFU(%&  
accounting year 会计年度 O;M_?^ 'W  
accretion 增值；添加 6QdNGpN  
accrual 应计项目；应累算数目 WO*yJ`9]  
accrual basis 应计制；权责发生制 XuJwZN!(  
accrual basis accounting 应计制会计；权责发生制会计 20m6-rkI<}  
accrue 应累算；应计 6 h>8^l  
accrued benefit 应累算利益 LLmgk"  
accrued charges 应计费用 475yX-A  
accrued cumulative preference share dividend 应累算的累积优先股股息 _5a]pc$\Y]  
accrued expenses 应累算费用 C>cc! +n%H  
accrued interest payable 应付利息；应计未付利息 TI}H(XL(  
accrued interest receivable 应收利息；应计未收利息 *
lv )9L+0  
accrued right 累算权益 b qB[vPsI  
accruing profit 应累算的利润 'R*gSqx~  
accumulated fiscal reserve 累积财政储备 =f@O~nGm  
accumulated profit 累积利润；滚存溢利 ?97MW a
 
accumulated reserve 累积储备 ~l!(I-'?g  
accumulation of surplus income 累积收益盈余 L*tXy>&b.  
acquired assets 既得资产 X[k-J\  
acquisition 收购；购置；取得 YN] w_=  
acquisition cost 购置成本 QxnP+U~N  
acquisition expenses 购置费用 T~$ePVk>L  
acquisition of 100% interest 收购全部股权 oT 8  
acquisition of control 取得控制权 %9M; MK  
acquisition of fixed assets 购置固定资产 qt]QO1pAd  
acquisition of shell “买壳” hgj#VY$B  
acquisition price 收购价 )|LX_kyW  
act of God 天灾 mDE{s",q/  
acting partner 执事合伙人 ;t%L(J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 XBhWj\`(T  
active partner 积极参与的合伙人 &ukNzV}VW  
active trading 交投活跃 Te'^O,C)y$  
actual circulation 实际流通 fLI@;*hL0  
actual cost 实际成本 S "oUE_>  
actual expenditure 实际开支；实际支出 3FUZTX]Q1  
actual income 实际入息；实际收入；实际收益 9?D7"P+  
actual market 现货市场 }SitT\%  
actual price 现货价；实际价格 N=D Ynz_~  
actual profit 实际利润 .u7
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actual quotation 实盘；实际价位；实际报价 ?3SlvKI}H`  
actual year basis 按实际年度计算 P},S[GaZ  
actuals 实货 |L;'In  
actuarial investigation 精算调查 _if&a'  
actuarial principle 精算原则 M0Z>$Az]t  
actuarial report 精算师报告
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Actuarial Society of Hong Kong 香港精算学会 {\|? {8f  
actuarial valuation 精算师估值 `^AbFV 3  
actuary 精算师 ;YZw{|gsh  
ad referendum agreement 暂定协议；有待覆核的协定 dMGu9k~u  
ad valorem duty 从价税；按值征税 CcY.8|HT  
ad valorem duty system 从价税制 O#O~A|  
ad valorem fee 从价费 IX7d[nm39  
ad valorem tariff 从价关税 ^'EEry  
additional allowance 额外免税额 u;J=g  
additional amount for unexpired risk 未过期风险的额外款额 ?P`wLS^;  
additional assessable profit 补加应评税利润 ^%_B'X9  
additional assessment 补加评税 7 vr)JT=  
additional commitment 额外承担 6}iIK,Om  
additional commitment vote 额外承担拨款 WY 2b   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jLr8?Hyf  
additional dependent parent allowance 供养父母额外免税额 |Q9S$l]  
additional provision 额外拨款 ""pJO 6bI  
additional stamp duty 附加印花税 aS~k.^N  
additional tax 补加税罚款；补加税款 $#R.+B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 b@YSrjJ  
adjudged bankrupt 被裁定破产 !c6lP'U  
adjudicated bankrupt 裁定破产人 :NbD^h)R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yWzvE:!)  
adjudication of bankruptcy 裁定破产；宣告破产 u"T5m  
adjudication of insolvency 裁定无力偿还债务 !
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adjusted actual 经调整的实数；调整后的实数 o\|dm."f  
adjusted current assets 经调整的流动资产；调整后的流动资产 n
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adjusted figure 经调整的数字；调整后的数额 dUO~dV1  
adjusted liabilities 经调整的负债；调整后的负债 S\0"G*  
adjusted loss 经调整的亏损；调整后的亏损 aF'Ik XG d  
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 0RoI`>j'  
adjusted profit 经调整的利润；调整后的利润 0@AK  
adjusted surplus 经调整的盈余额；调整后的盈余额 BOwkC;Q[  
adjusted value 经调整的价值；调整后的价值 sK?[1BI  
adjustment 调整；修订；理算〔保险〕 *3"C"4S  
adjustment centre 调剂中心 AZl=w`;/O%  
adjustment lag 调整过程的时间差距；调整时差 R63"j\0  
adjustment mechanism 调整机制 ^[zF_df  
adjustment of loss 亏损调整 B|extWwu  
adjustment process 调整过程；调整程序 )%^oR5W  
adjustment range 调整幅度 O')Ivm,E  
administered exchange rate 受管制汇率 0w+hf3K+: