[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: f#t ^<`7  
.R'i=D`Pz  
A share Ａ股；甲类股份 D^{:UbN  
abatement of tax 减税；减扣免税额 SMFW]I2T/  
ABN AMRO Bank N.V. 荷兰银行 ?Sqm`)\>4  
above-the-line expenditure 线上项目支出；经常预算支出 cn0F z"d  
above-the-line receipt 线上项目收入；经常预算收入 @FV;5M:I  
ABSA Asia Limited 南非联合亚洲有限公司 SDwSlwf  
absolute change 绝对数值变更 AI yv;}5  
absolute expenditure 实际开支 ,A
ii>D]  
absolute guideline figure 绝对准则数字 U!5*V9T~J  
absolute interest 绝对权益 m5pVt4  
absolute order of discharge 绝对破产解除令 NjxW A&[ng  
absolute profit margin 绝对利润幅度 SS~Q;
9o  
absolute value 实值；绝对值 m{ fQL  
absolutely vested interest 绝对既得权益 bAiw]xi  
absorbed cost 已吸收成本；已分摊成本 DE ws+y-*  
absorption 吸收；分摊；合并 ,LZ:y1z'V-  
absorption rate 吸收率；摊配率；分摊率 }v,THj  
ACB Finance Limited 亚洲商业财务有限公司 q@9i3*q;  
acceptable form of reciprocity 合理的互惠条件 zTB9 GrU  
acceptable rate 适当利率；适当汇率 clw91yrQn  
acceptance agreement 承兑协议 Wwha?W>  
acceptance for honour 参加承兑 }D+8K  
acceptor 承兑人；接受人；受票人 l,FoK76G  
acceptor for honour 参加承兑人 Ol[gck|~  
accident insurance 意外保险 jVIpbG44  
Accident Insurance Association of Hong Kong 香港意外保险公会 !&lPdEc@T  
accident insurance scheme 意外保险计划 Ak Tw?v'  
accident year basis 意外年度基准 D8Rmxq!  
accommodation 通融；贷款 sCQup
^\  
accommodation bill 通融票据；空头票据 ?<'W~Rm6n  
accommodation party 汇票代发人 fJ2{w[ne  
account balance 帐户余额；帐户结余 e9_+$Oo  
account book 帐簿 MF}Lv1/[-J  
account collected in advance 预收款项 Xb*_LZAU  
account current book 往来帐簿 ]F;]<_  
account of after-acquired property 事后取得的财产报告 `uA&w}(G  
account of defaulter 拖欠帐目 zDyeAxh4  
account payable 应付帐款 vs|6ww  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R+0"B  
account receivable 应收帐款 )`mF.87b&h  
account receivable report 应收帐款报表 8 -;ZPhN&  
account statement 结单；帐单；会计财务报表 I%919  
account title 帐户名称；会计科目 %k #Nu  
accountant's report 会计师报告 %E"/]!}3  
Accountant's Report Rules 会计师报告规则 m1i+{((  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {K4t8T]  
Accounting Arrangements 《会计安排》 ,
jsx]U/^  
accounting basis 会计基础 lMez!qx,=  
accounting by Official Receiver 破产管理署署长呈交的帐目 gsWlTI  
Accounting Circular 《会计通告》 y%bqeo L~  
accounting class 会计类别 }]+}Tipd  
accounting date 记帐日期；会计结算日期 K)UOx#xe1  
accounting for money 款项核算 [KI`e  
Accounting Officer 会计主任 E)wT+\  
accounting period 会计报告期；会计期  jnzz~:  
accounting policy 会计政策；会计方针 */dh_P<Yj  
accounting practice 会计惯例 Y~hd<8 ~  
accounting principle 会计准则 +1jqCW  
accounting record 会计记录 6XL9 qb~X  
accounting report 会计报告 )|R0_9CLV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2G5!u
)  
Accounting Society of China 中国会计学会 @-@rG>y^:  
accounting statement 会计报表 zRo
Ex1  
accounting system 会计制度；会计系统 yn":!4U1  
accounting transaction 会计事项；帐务交易 iH}rI'U.  
accounting treatment 会计处理 ZX6=D>)u  
accounting year 会计年度 IOZ|85u=  
accretion 增值；添加 Y_3YO2K]  
accrual 应计项目；应累算数目 /\uH[[s  
accrual basis 应计制；权责发生制 40d9/$uzh  
accrual basis accounting 应计制会计；权责发生制会计 t>GLZzO  
accrue 应累算；应计 >\x_"o R  
accrued benefit 应累算利益 ]AA*f_!   
accrued charges 应计费用 )7 "DR+;:  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y1_6\zpA  
accrued expenses 应累算费用 5YG@[ic  
accrued interest payable 应付利息；应计未付利息 9 roth  
accrued interest receivable 应收利息；应计未收利息 4f[M$xU&h  
accrued right 累算权益 d>b,aj(  
accruing profit 应累算的利润 K^& ]xFW  
accumulated fiscal reserve 累积财政储备 2td|8vDA  
accumulated profit 累积利润；滚存溢利 u:H 3.5)%  
accumulated reserve 累积储备 WlRZ|.
 
accumulation of surplus income 累积收益盈余 VBsFT2XiL  
acquired assets 既得资产 e9hVX[uq  
acquisition 收购；购置；取得 UNcJ=   
acquisition cost 购置成本 ^AjYe<RU}  
acquisition expenses 购置费用 9q)nNX<$)  
acquisition of 100% interest 收购全部股权 \ [^) WQ  
acquisition of control 取得控制权 sEJ;t0.LX  
acquisition of fixed assets 购置固定资产 t"bPKFRy9E  
acquisition of shell “买壳” m57tOX  
acquisition price 收购价 GE8D3V;*V  
act of God 天灾 Or#+E2%1E  
acting partner 执事合伙人 U>B5LU9&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g9weJ6@}M  
active partner 积极参与的合伙人 ~iR!3+yg4  
active trading 交投活跃 sHPwW5j/o'  
actual circulation 实际流通 >5~Zr$  
actual cost 实际成本 voej ~z+  
actual expenditure 实际开支；实际支出 )4F/T,{;m  
actual income 实际入息；实际收入；实际收益  Vq)gpR  
actual market 现货市场 u388Wj   
actual price 现货价；实际价格 vu'!-K=0  
actual profit 实际利润 e<O;pM:  
actual quotation 实盘；实际价位；实际报价 7MuK/q.  
actual year basis 按实际年度计算 vPl6Dasr  
actuals 实货 400Tw`AiJ  
actuarial investigation 精算调查 B-ri}PA  
actuarial principle 精算原则 D_19sN@0m  
actuarial report 精算师报告 %L\{kUam  
Actuarial Society of Hong Kong 香港精算学会 ",aT<lw.  
actuarial valuation 精算师估值 ! N"L`RWD  
actuary 精算师 #SihedWi  
ad referendum agreement 暂定协议；有待覆核的协定 ?<yq 2`\4O  
ad valorem duty 从价税；按值征税 JPTI6"/  
ad valorem duty system 从价税制 <GT>s  
ad valorem fee 从价费 C>`.J_N  
ad valorem tariff 从价关税 leb^,1/D6  
additional allowance 额外免税额 d0}% %T  
additional amount for unexpired risk 未过期风险的额外款额 fdq^!MWTi  
additional assessable profit 补加应评税利润 !8"$d_=h  
additional assessment 补加评税 X@h^T>["  
additional commitment 额外承担 [` zbf_RyO  
additional commitment vote 额外承担拨款 4<3?al&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {7Gx9(  
additional dependent parent allowance 供养父母额外免税额 THbtu*E
l  
additional provision 额外拨款 |<$<L`xoe  
additional stamp duty 附加印花税 w[,?-Xm  
additional tax 补加税罚款；补加税款 sQ>B_
Y!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gGI#QPT`X  
adjudged bankrupt 被裁定破产 B=Zukg1G  
adjudicated bankrupt 裁定破产人 9OQ0Yc!3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e1 
{t0f  
adjudication of bankruptcy 裁定破产；宣告破产 JW%/^'  
adjudication of insolvency 裁定无力偿还债务 -M>K4*%K  
adjusted actual 经调整的实数；调整后的实数 An8%7xa7  
adjusted current assets 经调整的流动资产；调整后的流动资产 %];h|[ax]  
adjusted figure 经调整的数字；调整后的数额 {sna)v$;  
adjusted liabilities 经调整的负债；调整后的负债 4*D fI  
adjusted loss 经调整的亏损；调整后的亏损 %g]$Vfpy  
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 _r<zSH%  
adjusted profit 经调整的利润；调整后的利润 h[-d1bKwS  
adjusted surplus 经调整的盈余额；调整后的盈余额
F; MF:;mM  
adjusted value 经调整的价值；调整后的价值 Xew1LPI  
adjustment 调整；修订；理算〔保险〕 bQ^DX `o6P  
adjustment centre 调剂中心 zU4V^N'  
adjustment lag 调整过程的时间差距；调整时差 \&\_>X.,  
adjustment mechanism 调整机制 :Er^"9'A2  
adjustment of loss 亏损调整 Uaus>Frx.T  
adjustment process 调整过程；调整程序 y} $P,  
adjustment range 调整幅度 ]8xc?*i8  
administered exchange rate 受管制汇率 ~<2 IIR$H