[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: [x$;Xq A  
D(@SnI+  
A share Ａ股；甲类股份 6vWii)O.D  
abatement of tax 减税；减扣免税额 .h6Y<
E  
ABN AMRO Bank N.V. 荷兰银行 '\'7yN'  
above-the-line expenditure 线上项目支出；经常预算支出 kPedX
  
above-the-line receipt 线上项目收入；经常预算收入 %IU4\ZY>  
ABSA Asia Limited 南非联合亚洲有限公司 P2QRvn6v  
absolute change 绝对数值变更 K*:Im#Q  
absolute expenditure 实际开支 Xv&%2-V;  
absolute guideline figure 绝对准则数字 pLo;#e8'f  
absolute interest 绝对权益 >vxWx[fRu  
absolute order of discharge 绝对破产解除令 c }'Xoc  
absolute profit margin 绝对利润幅度 !xH,y  
absolute value 实值；绝对值 ++gPv}:$X  
absolutely vested interest 绝对既得权益 oE5 ;|x3  
absorbed cost 已吸收成本；已分摊成本 9
Q=>MOB-  
absorption 吸收；分摊；合并 3l+|&q[v  
absorption rate 吸收率；摊配率；分摊率 P;>!wU~ *  
ACB Finance Limited 亚洲商业财务有限公司 1"d\
mE  
acceptable form of reciprocity 合理的互惠条件 w&9F>`VET  
acceptable rate 适当利率；适当汇率 _rG-#BKW8L  
acceptance agreement 承兑协议 ~Ji>[#W K  
acceptance for honour 参加承兑 c%b\CP\)W  
acceptor 承兑人；接受人；受票人 Z{ %Uw;d  
acceptor for honour 参加承兑人 +O,V6XRr  
accident insurance 意外保险 pBvo M={2!  
Accident Insurance Association of Hong Kong 香港意外保险公会 x6j
m-n  
accident insurance scheme 意外保险计划 jigbeHRy  
accident year basis 意外年度基准 &'NQ)Dn  
accommodation 通融；贷款 cS5w +
`,L  
accommodation bill 通融票据；空头票据 vg5E/+4gp%  
accommodation party 汇票代发人 z3ZuC{  
account balance 帐户余额；帐户结余 EI<"DB  
account book 帐簿 Vj29L?3  
account collected in advance 预收款项 VBhE{4J  
account current book 往来帐簿 "3v7gtGG  
account of after-acquired property 事后取得的财产报告 ^?#@[4?"  
account of defaulter 拖欠帐目 #qPVQt  
account payable 应付帐款 ?DJuQFv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^sJ1 ^
LT  
account receivable 应收帐款 Mi<*6j0  
account receivable report 应收帐款报表 {~
":;  
account statement 结单；帐单；会计财务报表 FU^Y{sbDg  
account title 帐户名称；会计科目 uAChu]  
accountant's report 会计师报告 N4' .a=1  
Accountant's Report Rules 会计师报告规则 HH+TjX/b  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {6ajsy5=  
Accounting Arrangements 《会计安排》 T3 =) F%  
accounting basis 会计基础 ;.L!%$0i#  
accounting by Official Receiver 破产管理署署长呈交的帐目 XL=
2wh  
Accounting Circular 《会计通告》 hcj{%^p  
accounting class 会计类别 pVdhj^n  
accounting date 记帐日期；会计结算日期 UnJi& ~O  
accounting for money 款项核算 bn5"dxV  
Accounting Officer 会计主任 ?exALv'B  
accounting period 会计报告期；会计期 \?J=mE@;1  
accounting policy 会计政策；会计方针 l)|z2H  
accounting practice 会计惯例 wHq('+{=&  
accounting principle 会计准则 [''=><  
accounting record 会计记录 y>?k<)nA{  
accounting report 会计报告 }ZxW"5oq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  GE{8I<7c  
Accounting Society of China 中国会计学会 >:="?'N5l!  
accounting statement 会计报表 =#7s+d-  
accounting system 会计制度；会计系统 "X\q%%P=?  
accounting transaction 会计事项；帐务交易 ^XtHF|%0T  
accounting treatment 会计处理 N)`tI0/W  
accounting year 会计年度 44z=m MR<  
accretion 增值；添加 4X<Oux*  
accrual 应计项目；应累算数目 &pa)Ee>  
accrual basis 应计制；权责发生制 Z`e$~n(Bh  
accrual basis accounting 应计制会计；权责发生制会计 FA5k45wL  
accrue 应累算；应计 #1gTpb+t  
accrued benefit 应累算利益 "-G.V#zI  
accrued charges 应计费用 CR} >  
accrued cumulative preference share dividend 应累算的累积优先股股息 =f/avGX  
accrued expenses 应累算费用 z1z=P%WK  
accrued interest payable 应付利息；应计未付利息 @Z"QA!OK~c  
accrued interest receivable 应收利息；应计未收利息 O%rS;o  
accrued right 累算权益 Tom}sFl][  
accruing profit 应累算的利润 (\5<GCW-  
accumulated fiscal reserve 累积财政储备 Lqy|DJ%  
accumulated profit 累积利润；滚存溢利 ,Gf+ U7'K  
accumulated reserve 累积储备 !&W"f#_Z  
accumulation of surplus income 累积收益盈余 cj,&&3sbV  
acquired assets 既得资产 oXu~9'm$  
acquisition 收购；购置；取得 pP=_@3 D  
acquisition cost 购置成本 yTMGIS
X5  
acquisition expenses 购置费用  ."$=
  
acquisition of 100% interest 收购全部股权 T1Ln)CS?9  
acquisition of control 取得控制权 X7(rg W8  
acquisition of fixed assets 购置固定资产 }[YcilU_  
acquisition of shell “买壳” b@UF PE5jy  
acquisition price 收购价 Ip1QVND  
act of God 天灾 aC $h_  
acting partner 执事合伙人 bYRQI=gW':  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >B|ofwm*  
active partner 积极参与的合伙人 J-HabHv  
active trading 交投活跃 @pyA;>U  
actual circulation 实际流通 XmE_F  
actual cost 实际成本 ~8S4Kj)%  
actual expenditure 实际开支；实际支出 = m!!  
actual income 实际入息；实际收入；实际收益 ePFC$kMn  
actual market 现货市场 r)*_,Fo|  
actual price 现货价；实际价格 qX}dbuDE"P  
actual profit 实际利润 * S+7BdP  
actual quotation 实盘；实际价位；实际报价 QZeb+r  
actual year basis 按实际年度计算 J{v6DYhi  
actuals 实货 4.$hHFqS^5  
actuarial investigation 精算调查 y2d_b/  
actuarial principle 精算原则 Xlgz.j7XR  
actuarial report 精算师报告 -F~9f>  
Actuarial Society of Hong Kong 香港精算学会 #EwRb<'Em  
actuarial valuation 精算师估值 s?z=q%-p  
actuary 精算师 l%3Q=c  
ad referendum agreement 暂定协议；有待覆核的协定 \n('KVbf  
ad valorem duty 从价税；按值征税 oD|+X/FK  
ad valorem duty system 从价税制 Nc^b8& 2J  
ad valorem fee 从价费 6'X.[0M  
ad valorem tariff 从价关税 *AJezhR  
additional allowance 额外免税额 rSzXa4m(  
additional amount for unexpired risk 未过期风险的额外款额 `^@g2c+d  
additional assessable profit 补加应评税利润 t2U]CI%  
additional assessment 补加评税 9=sMKc%!-  
additional commitment 额外承担 o7Z#,>`2  
additional commitment vote 额外承担拨款 2T {-J!k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m78MWz]Yo  
additional dependent parent allowance 供养父母额外免税额 }tg:DG  
additional provision 额外拨款
omDi<-  
additional stamp duty 附加印花税 0L
4]z'5  
additional tax 补加税罚款；补加税款 d%"@#bB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m/"=5*pA  
adjudged bankrupt 被裁定破产 :D)&>{?  
adjudicated bankrupt 裁定破产人 + P<w<GfQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %d~9at6-B  
adjudication of bankruptcy 裁定破产；宣告破产 *~MiL9m+?  
adjudication of insolvency 裁定无力偿还债务 M@z_Z+q9  
adjusted actual 经调整的实数；调整后的实数 ^Xz`hR   
adjusted current assets 经调整的流动资产；调整后的流动资产 ](( >i%%~  
adjusted figure 经调整的数字；调整后的数额 ^5iY/t~Q  
adjusted liabilities 经调整的负债；调整后的负债 Aghj)V  
adjusted loss 经调整的亏损；调整后的亏损 T[2f6[#[_  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 d}A2I  
adjusted profit 经调整的利润；调整后的利润 ~dX@5+Gd  
adjusted surplus 经调整的盈余额；调整后的盈余额 clU3#8P!=  
adjusted value 经调整的价值；调整后的价值 .$T:n[@  
adjustment 调整；修订；理算〔保险〕 "$w Pq@  
adjustment centre 调剂中心 E;+OD&|  
adjustment lag 调整过程的时间差距；调整时差 #+5mpDh  
adjustment mechanism 调整机制 `cTsS  
adjustment of loss 亏损调整 [OToz~=)  
adjustment process 调整过程；调整程序 @R Yb-d  
adjustment range 调整幅度 %2FCpre;  
administered exchange rate 受管制汇率 s9Q)6=mE