[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: 0c pI2  
jn+M L &  
A share Ａ股；甲类股份 gvoo1 Sa  
abatement of tax 减税；减扣免税额 5UTIGla  
ABN AMRO Bank N.V. 荷兰银行 6G6B!x  
above-the-line expenditure 线上项目支出；经常预算支出 ZjOUk;H
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above-the-line receipt 线上项目收入；经常预算收入 zRz7*o&l  
ABSA Asia Limited 南非联合亚洲有限公司 XW^Sw;[efZ  
absolute change 绝对数值变更 *<5zMSZO  
absolute expenditure 实际开支 SU {
U+  
absolute guideline figure 绝对准则数字 +FYQ7UE  
absolute interest 绝对权益 !6d6b@Mv  
absolute order of discharge 绝对破产解除令 bsn.HT"5  
absolute profit margin 绝对利润幅度 Zl:Z31  
absolute value 实值；绝对值 [h3y8O  
absolutely vested interest 绝对既得权益 %.zcE@7*  
absorbed cost 已吸收成本；已分摊成本 ]Zj6W9]m  
absorption 吸收；分摊；合并 w<4,;FFlZ/  
absorption rate 吸收率；摊配率；分摊率 W{{{c2.  
ACB Finance Limited 亚洲商业财务有限公司 UImd*;2TE  
acceptable form of reciprocity 合理的互惠条件 \0^ZNa?  
acceptable rate 适当利率；适当汇率 ,o_Ur.UJ  
acceptance agreement 承兑协议 
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acceptance for honour 参加承兑 ]t23qA@^2  
acceptor 承兑人；接受人；受票人 lwhVP$q}  
acceptor for honour 参加承兑人 c^$+=-G{fd  
accident insurance 意外保险 -%h0`hOG{  
Accident Insurance Association of Hong Kong 香港意外保险公会 s-z*Lq*  
accident insurance scheme 意外保险计划 S>'S4MJE`  
accident year basis 意外年度基准 4raKhN"  
accommodation 通融；贷款 M<sY_< z  
accommodation bill 通融票据；空头票据 ckZZ)lW`*  
accommodation party 汇票代发人 9AbSt&#  
account balance 帐户余额；帐户结余 us : V\V  
account book 帐簿 cl4Vi%  
account collected in advance 预收款项 )(Z)yz  
account current book 往来帐簿 =,UuQJ,l  
account of after-acquired property 事后取得的财产报告 mp\`9j+{  
account of defaulter 拖欠帐目 N?7vcN+-t)  
account payable 应付帐款 '%D$|)  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 T9N&Nh7 3  
account receivable 应收帐款 [T5z}!_y  
account receivable report 应收帐款报表 RgPY,\_9+  
account statement 结单；帐单；会计财务报表 q,W6wM;,E  
account title 帐户名称；会计科目 0( s io\  
accountant's report 会计师报告 |.s#m^"  
Accountant's Report Rules 会计师报告规则 @t;WdbxB%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 w(y#{!%+  
Accounting Arrangements 《会计安排》 +&T;jad2  
accounting basis 会计基础 1VH$l(7IQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 &)
8-iO  
Accounting Circular 《会计通告》 K)h\X~s  
accounting class 会计类别 v7L}I[f  
accounting date 记帐日期；会计结算日期 uAWmg8  
accounting for money 款项核算 <MPoDf?h  
Accounting Officer 会计主任 vE9M2[TJA  
accounting period 会计报告期；会计期 @k~_ w#  
accounting policy 会计政策；会计方针 +>F #{b  
accounting practice 会计惯例 Sb9In_* 0  
accounting principle 会计准则 % ?4G^f  
accounting record 会计记录 LEUD6 M+~t  
accounting report 会计报告 `wyX)6A|bt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =t+{)d.w  
Accounting Society of China 中国会计学会 Ix"hl0Kh  
accounting statement 会计报表 8@S5P$b};  
accounting system 会计制度；会计系统 ${/"u3a_  
accounting transaction 会计事项；帐务交易 ice7J2r_  
accounting treatment 会计处理 hKT]M[Pv  
accounting year 会计年度 E rf$WPA  
accretion 增值；添加 ""dX4^gtU  
accrual 应计项目；应累算数目 (f5v{S6b(  
accrual basis 应计制；权责发生制 Ul<'@A8  
accrual basis accounting 应计制会计；权责发生制会计 BBub'  
accrue 应累算；应计 7Y8B \B)w  
accrued benefit 应累算利益 'k9?n)<DW  
accrued charges 应计费用 Dm3/i|Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 B>^5h?(lt  
accrued expenses 应累算费用 cI5*`LML1  
accrued interest payable 应付利息；应计未付利息 0P5!fXs*  
accrued interest receivable 应收利息；应计未收利息 F^],p|4f  
accrued right 累算权益 G]Jchg <  
accruing profit 应累算的利润 h-XMr_F  
accumulated fiscal reserve 累积财政储备 ~/@5&ajz  
accumulated profit 累积利润；滚存溢利 K|H&x"t  
accumulated reserve 累积储备 >};6>)0  
accumulation of surplus income 累积收益盈余 A/ eZ!"Y  
acquired assets 既得资产 iw,F)O  
acquisition 收购；购置；取得 =
,aWO7Pz  
acquisition cost 购置成本 "4{_amgm&<  
acquisition expenses 购置费用 ^UF]%qqOn  
acquisition of 100% interest 收购全部股权 !~'\E y  
acquisition of control 取得控制权 iwHy!Vi-5  
acquisition of fixed assets 购置固定资产 sFEkxZi<  
acquisition of shell “买壳” [_3Rhp:  
acquisition price 收购价 ;x[F4d  
act of God 天灾 *>=vSRL0_  
acting partner 执事合伙人 @~!1wPvF`I  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =A6/D    
active partner 积极参与的合伙人 u@`)u#  
active trading 交投活跃 :'OC
Q.[{s  
actual circulation 实际流通 hIj[#M&6  
actual cost 实际成本 a0"gt"qA  
actual expenditure 实际开支；实际支出 |~! R5|Q  
actual income 实际入息；实际收入；实际收益 '~-Lxvf'  
actual market 现货市场 67I6]3[Z  
actual price 现货价；实际价格 u_aln[oIv  
actual profit 实际利润 ub"(,k P  
actual quotation 实盘；实际价位；实际报价 CfMq?.4%E}  
actual year basis 按实际年度计算 K>kMKd1  
actuals 实货 CI+dIv>  
actuarial investigation 精算调查 tQ7DdVdix  
actuarial principle 精算原则 0Fw0#eE  
actuarial report 精算师报告 +uF!.!}  
Actuarial Society of Hong Kong 香港精算学会 E"Z9 NDgl#  
actuarial valuation 精算师估值 n6gYZd  
actuary 精算师 4#5w^  
ad referendum agreement 暂定协议；有待覆核的协定 e75k-  
ad valorem duty 从价税；按值征税 IJ^KYho  
ad valorem duty system 从价税制 >'i d/  
ad valorem fee 从价费 S9Fg0E+J  
ad valorem tariff 从价关税 bQ-5uFe~$B  
additional allowance 额外免税额 (/&IBd-  
additional amount for unexpired risk 未过期风险的额外款额 >G2o  
additional assessable profit 补加应评税利润 z8bDBoD6  
additional assessment 补加评税 /EUv=89{!  
additional commitment 额外承担 F|*{Ma  
additional commitment vote 额外承担拨款 TEZ^Ia  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Sf}>~z2  
additional dependent parent allowance 供养父母额外免税额 {xw*H<"f<  
additional provision 额外拨款 =*.Nt*;;  
additional stamp duty 附加印花税 >4a@rT/  
additional tax 补加税罚款；补加税款 \s2hep  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?~rF3M.=|  
adjudged bankrupt 被裁定破产 7N^9D H{`  
adjudicated bankrupt 裁定破产人 9&A-o  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Xj^6ZJc  
adjudication of bankruptcy 裁定破产；宣告破产 L<>;E  
adjudication of insolvency 裁定无力偿还债务 #&.&Uu$  
adjusted actual 经调整的实数；调整后的实数 1<
]g7W  
adjusted current assets 经调整的流动资产；调整后的流动资产 p\o=fcH%E  
adjusted figure 经调整的数字；调整后的数额 Qp7|p  
adjusted liabilities 经调整的负债；调整后的负债 ?JTy+V2t  
adjusted loss 经调整的亏损；调整后的亏损 7?K?-Oj  
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 v]g/ 5qI&  
adjusted profit 经调整的利润；调整后的利润 p.q:vI$J  
adjusted surplus 经调整的盈余额；调整后的盈余额 rt%.IQdY  
adjusted value 经调整的价值；调整后的价值 r)<]W@Pr  
adjustment 调整；修订；理算〔保险〕 XG"&\FL{T  
adjustment centre 调剂中心 *LeFI%  
adjustment lag 调整过程的时间差距；调整时差 (Q !4\Gy  
adjustment mechanism 调整机制 L0SeG:  
adjustment of loss 亏损调整 )2}{fFa%  
adjustment process 调整过程；调整程序 -6MgC9]  
adjustment range 调整幅度 P
Y: l  
administered exchange rate 受管制汇率 ;$@7iL