[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: zMX7 #,  
y]=v+Q*+  
A share Ａ股；甲类股份 zW%-Z6%D  
abatement of tax 减税；减扣免税额 a PB %6c=  
ABN AMRO Bank N.V. 荷兰银行 9>psQ0IRvr  
above-the-line expenditure 线上项目支出；经常预算支出 io cr  
above-the-line receipt 线上项目收入；经常预算收入 xc R  
ABSA Asia Limited 南非联合亚洲有限公司 '6{q;Bxo  
absolute change 绝对数值变更 V_U$JKJ1=  
absolute expenditure 实际开支 oUZwZ_yKW  
absolute guideline figure 绝对准则数字 xZFha=#  
absolute interest 绝对权益 lfu1 PCe5  
absolute order of discharge 绝对破产解除令 }E
vyfc#D  
absolute profit margin 绝对利润幅度 +8
[h&  
absolute value 实值；绝对值 C 0*k@kGy  
absolutely vested interest 绝对既得权益 mBc;^8I?23  
absorbed cost 已吸收成本；已分摊成本 D`e!CprF  
absorption 吸收；分摊；合并 /exV6D r  
absorption rate 吸收率；摊配率；分摊率 uf`o\wqU  
ACB Finance Limited 亚洲商业财务有限公司 uW4G!Kw28  
acceptable form of reciprocity 合理的互惠条件 HhNH"b&  
acceptable rate 适当利率；适当汇率 qsFA~{o.  
acceptance agreement 承兑协议 5<4njo?k  
acceptance for honour 参加承兑 ^`YSl*:  
acceptor 承兑人；接受人；受票人 'O]_A57  
acceptor for honour 参加承兑人 ,e>C)wq;  
accident insurance 意外保险 5gI@~h S  
Accident Insurance Association of Hong Kong 香港意外保险公会 Pf)<6?T  
accident insurance scheme 意外保险计划 1SkGG0 W  
accident year basis 意外年度基准 *%ZfE,bu8<  
accommodation 通融；贷款 {^9,Dy_D  
accommodation bill 通融票据；空头票据 KBzEEvx/$  
accommodation party 汇票代发人 fJOU1%  
account balance 帐户余额；帐户结余 9{i6g+  
account book 帐簿 bEbO){Fe  
account collected in advance 预收款项 :<ujk  
account current book 往来帐簿 -N5r[*>  
account of after-acquired property 事后取得的财产报告 *~4uF  
account of defaulter 拖欠帐目 UOF5&>MLb  
account payable 应付帐款  2b1LC!'U  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
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account receivable 应收帐款 AyNl,Xyc4  
account receivable report 应收帐款报表 H|F>BjXn5  
account statement 结单；帐单；会计财务报表
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account title 帐户名称；会计科目 S_ c#{4n  
accountant's report 会计师报告 +ls *04  
Accountant's Report Rules 会计师报告规则 6$SsdT|8B  
accounting and auditing procedure 会计与审计程序；会计与核数程序 z2! NBOv  
Accounting Arrangements 《会计安排》 &#.XLe\y  
accounting basis 会计基础 kp<9o!?)  
accounting by Official Receiver 破产管理署署长呈交的帐目 ICq;jfML  
Accounting Circular 《会计通告》 sPkT>q  
accounting class 会计类别 Yl8tj q}iC  
accounting date 记帐日期；会计结算日期 j@UW[,UI  
accounting for money 款项核算
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Accounting Officer 会计主任 u9mMkzgSkP  
accounting period 会计报告期；会计期 sdS<-! %u4  
accounting policy 会计政策；会计方针 CNbrXN  
accounting practice 会计惯例 ?ZlwRjB\  
accounting principle 会计准则 4,H}'@Db}  
accounting record 会计记录 M/d! &Bk  
accounting report 会计报告 
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t47 f$gq  
Accounting Society of China 中国会计学会 ]}>GUXe)^  
accounting statement 会计报表 v.r$]O  
accounting system 会计制度；会计系统 ?{_dW
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accounting transaction 会计事项；帐务交易 \jq1F9,  
accounting treatment 会计处理 aeSy,:  
accounting year 会计年度 ]o,)#/' $  
accretion 增值；添加 =*Wl;PI'  
accrual 应计项目；应累算数目 MB^b)\X  
accrual basis 应计制；权责发生制 =5dv38  
accrual basis accounting 应计制会计；权责发生制会计 * +A!12s@  
accrue 应累算；应计 'O\K Wj{  
accrued benefit 应累算利益 Q:_pW<^  
accrued charges 应计费用 2U~oWg2P  
accrued cumulative preference share dividend 应累算的累积优先股股息 1%EY!14G+  
accrued expenses 应累算费用 j?w7X?1(  
accrued interest payable 应付利息；应计未付利息 vGm;en   
accrued interest receivable 应收利息；应计未收利息 _?q\tyf3  
accrued right 累算权益 G-"#3{~2  
accruing profit 应累算的利润 Fdc
bmQ  
accumulated fiscal reserve 累积财政储备 0pkU1t~9  
accumulated profit 累积利润；滚存溢利 9Eg'=YJ  
accumulated reserve 累积储备 LfgR[!  
accumulation of surplus income 累积收益盈余 Q.\+ XR_|  
acquired assets 既得资产 / d6mlQS  
acquisition 收购；购置；取得 zac>tXU;  
acquisition cost 购置成本 db#y]>^l  
acquisition expenses 购置费用 4,$x~m`N  
acquisition of 100% interest 收购全部股权 b.Y[:R_9&  
acquisition of control 取得控制权 n4Q!lJ  
acquisition of fixed assets 购置固定资产 uu#ALB Jm  
acquisition of shell “买壳” M
It\[EB  
acquisition price 收购价 d54>nycU~N  
act of God 天灾 Y;#P"-y H  
acting partner 执事合伙人 .'.|s?s  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,qv
z:a  
active partner 积极参与的合伙人 H%faRUonz  
active trading 交投活跃 d(To)ly.  
actual circulation 实际流通 2@e<II2ha8  
actual cost 实际成本 NaVZ)  
actual expenditure 实际开支；实际支出 Yj0Ss{Ep  
actual income 实际入息；实际收入；实际收益 7~|o_T  
actual market 现货市场 !*pK#  
actual price 现货价；实际价格 e?Cbl'
 
actual profit 实际利润 !Rsx)  
actual quotation 实盘；实际价位；实际报价 &N
Glkn  
actual year basis 按实际年度计算 '{OZ[$E  
actuals 实货 6"A|)fz  
actuarial investigation 精算调查 ?"sk"{  
actuarial principle 精算原则 2!" N9Adt  
actuarial report 精算师报告 Keof{>V=CA  
Actuarial Society of Hong Kong 香港精算学会 vZXyc*  
actuarial valuation 精算师估值 ]Ff&zBJ  
actuary 精算师 {SROg;vA  
ad referendum agreement 暂定协议；有待覆核的协定 #;^.&2Lt  
ad valorem duty 从价税；按值征税 0kC! v,  
ad valorem duty system 从价税制 &p4q# p7,  
ad valorem fee 从价费 IS!B$  
ad valorem tariff 从价关税 }"xC1<]  
additional allowance 额外免税额 \>I&UFfH)4  
additional amount for unexpired risk 未过期风险的额外款额 #Va@4<4r  
additional assessable profit 补加应评税利润 Gm>8= =c  
additional assessment 补加评税 .6.oqb  
additional commitment 额外承担 V (X)Qu@R  
additional commitment vote 额外承担拨款 `^w5/v#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g~Q#U;]  
additional dependent parent allowance 供养父母额外免税额 DQ'+,bxk=9  
additional provision 额外拨款 ?,s{M^sj^  
additional stamp duty 附加印花税 _Thc\{aV#  
additional tax 补加税罚款；补加税款 k87B+0QEL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !-2S(8  
adjudged bankrupt 被裁定破产 "$Rl9(}  
adjudicated bankrupt 裁定破产人 j4brDlo?@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -JUv'fk  
adjudication of bankruptcy 裁定破产；宣告破产 dmE-WS  
adjudication of insolvency 裁定无力偿还债务 0n3O;=[aV  
adjusted actual 经调整的实数；调整后的实数 Rmd;ug9  
adjusted current assets 经调整的流动资产；调整后的流动资产 !-\*rdE{9  
adjusted figure 经调整的数字；调整后的数额 }-8K*A3  
adjusted liabilities 经调整的负债；调整后的负债 6= 9  
adjusted loss 经调整的亏损；调整后的亏损 44_n5vp,T  
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 -{P)\5.L  
adjusted profit 经调整的利润；调整后的利润 >:wk.<Z-  
adjusted surplus 经调整的盈余额；调整后的盈余额  r*,]=M W  
adjusted value 经调整的价值；调整后的价值 O`Z>Oon?  
adjustment 调整；修订；理算〔保险〕 >#>YoA@S  
adjustment centre 调剂中心 nre8 F  
adjustment lag 调整过程的时间差距；调整时差 9prG@  
adjustment mechanism 调整机制 J.O;c5wL  
adjustment of loss 亏损调整 1` 9/[2z  
adjustment process 调整过程；调整程序 jP}N^  
adjustment range 调整幅度 ?|8
H$1  
administered exchange rate 受管制汇率 S liF$}J