[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: Ty5\zxC|  
tfsG P]9$  
A share Ａ股；甲类股份 Q"\[ICu!,  
abatement of tax 减税；减扣免税额 t}K?.To$  
ABN AMRO Bank N.V. 荷兰银行 SU1,+7"  
above-the-line expenditure 线上项目支出；经常预算支出 &Jj?C  
above-the-line receipt 线上项目收入；经常预算收入 +] uY  
ABSA Asia Limited 南非联合亚洲有限公司 w% M0Mu  
absolute change 绝对数值变更 /[mCK3_  
absolute expenditure 实际开支 (jXgJ " m  
absolute guideline figure 绝对准则数字 h`)r :a7  
absolute interest 绝对权益 .w`8_v&Y  
absolute order of discharge 绝对破产解除令 FD8aO?wvg  
absolute profit margin 绝对利润幅度 SYyH_0N  
absolute value 实值；绝对值 nt4>9;  
absolutely vested interest 绝对既得权益 6@ + >UZr\  
absorbed cost 已吸收成本；已分摊成本 M@.1P<:h  
absorption 吸收；分摊；合并 [KJm&\evp  
absorption rate 吸收率；摊配率；分摊率 ,]+6kf5  
ACB Finance Limited 亚洲商业财务有限公司 X"R;/tZ S4  
acceptable form of reciprocity 合理的互惠条件 @0aUWG!k  
acceptable rate 适当利率；适当汇率 {It4=I)M  
acceptance agreement 承兑协议 Pai{?<zGi  
acceptance for honour 参加承兑 sUA)I%Q!  
acceptor 承兑人；接受人；受票人 j1g^Q$B>m  
acceptor for honour 参加承兑人 4Hu.o7  
accident insurance 意外保险 #fwG~Q(  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]wP)!UZ  
accident insurance scheme 意外保险计划 5dhRuc  
accident year basis 意外年度基准 ^<< Wqmx  
accommodation 通融；贷款 !j- 7,  
accommodation bill 通融票据；空头票据 ]+oPwp;il  
accommodation party 汇票代发人 Lz4iLLP  
account balance 帐户余额；帐户结余 \ 2T@]!n  
account book 帐簿 )y8$-"D(it  
account collected in advance 预收款项 \jC}>9  
account current book 往来帐簿 %H:!/'45  
account of after-acquired property 事后取得的财产报告 \wMr[_LW  
account of defaulter 拖欠帐目 .n"aQ
@!  
account payable 应付帐款 QkA79%;j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hhwV)Z  
account receivable 应收帐款 idV4hMF9  
account receivable report 应收帐款报表 (fq>P1-  
account statement 结单；帐单；会计财务报表 ~6 R| a  
account title 帐户名称；会计科目 h:l\kr|9  
accountant's report 会计师报告 l(
"_JI  
Accountant's Report Rules 会计师报告规则 &a O
3N  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ybfNG@N*  
Accounting Arrangements 《会计安排》 C8i} ~x<  
accounting basis 会计基础 -\LB>\;qn  
accounting by Official Receiver 破产管理署署长呈交的帐目 Mk7#qiPo  
Accounting Circular 《会计通告》 fAJQ8nb{@]  
accounting class 会计类别 a(bgPkPP
  
accounting date 记帐日期；会计结算日期 @>JO &,od  
accounting for money 款项核算 =6/0=a[  
Accounting Officer 会计主任 IGVNX2
 
accounting period 会计报告期；会计期 55fV\3F|R  
accounting policy 会计政策；会计方针 Riw#+#r]/  
accounting practice 会计惯例 ;/$zBr`'  
accounting principle 会计准则 3:!+B=woR  
accounting record 会计记录 qbmy~\ZY  
accounting report 会计报告 'a*tee ^RS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J-hP4t&x  
Accounting Society of China 中国会计学会 |eJ4"OPC  
accounting statement 会计报表 
&+u$96  
accounting system 会计制度；会计系统 [|e7oNT(Q  
accounting transaction 会计事项；帐务交易 ^b'|`R+~}  
accounting treatment 会计处理 10{ZW@!7  
accounting year 会计年度 J'|qFS  
accretion 增值；添加 On#RYy^}  
accrual 应计项目；应累算数目 <1>\?$)D  
accrual basis 应计制；权责发生制 90&ld:97  
accrual basis accounting 应计制会计；权责发生制会计 UV$v:>K#  
accrue 应累算；应计 o`7Bvh2  
accrued benefit 应累算利益 jCxw|tmgq  
accrued charges 应计费用 hQvSh\p  
accrued cumulative preference share dividend 应累算的累积优先股股息 a6fMx~  
accrued expenses 应累算费用 xn}sh[<:P  
accrued interest payable 应付利息；应计未付利息 -Z Bk^p  
accrued interest receivable 应收利息；应计未收利息 pX+`qxF\  
accrued right 累算权益 pl%3RVpoc  
accruing profit 应累算的利润 '*|Wi}0R  
accumulated fiscal reserve 累积财政储备 Z25^+)uf*U  
accumulated profit 累积利润；滚存溢利 8" XbW7^o  
accumulated reserve 累积储备 r1]shb%J?  
accumulation of surplus income 累积收益盈余 1 @tVfn}  
acquired assets 既得资产 C|8.$s<  
acquisition 收购；购置；取得 ~Qeyh^wo  
acquisition cost 购置成本 5Z,^46J  
acquisition expenses 购置费用 ?dY}xE  
acquisition of 100% interest 收购全部股权 y7txIe!<5  
acquisition of control 取得控制权 P'xq+Q  
acquisition of fixed assets 购置固定资产 7FMO''x  
acquisition of shell “买壳” aPWlV= oG  
acquisition price 收购价 \E5%.KR  
act of God 天灾 43^%f-J5  
acting partner 执事合伙人 5v<B B`XWp  
active market 买卖活跃的市场；交投畅旺的市场；旺市 MPhO#;v  
active partner 积极参与的合伙人 q;1]M[&  
active trading 交投活跃 Tj$D:xKf)  
actual circulation 实际流通 *2Il{KOA^  
actual cost 实际成本 17 Hdj  
actual expenditure 实际开支；实际支出 ;<OIu&,*  
actual income 实际入息；实际收入；实际收益 J.N%=-8  
actual market 现货市场 <H::
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actual price 现货价；实际价格 -y;SR+  
actual profit 实际利润 e/'d0Gb-  
actual quotation 实盘；实际价位；实际报价 Y1vl,Yi  
actual year basis 按实际年度计算 `D6Bw=7  
actuals 实货 v `9IS+Z  
actuarial investigation 精算调查 0.Pd,L(  
actuarial principle 精算原则 +q[puFfl  
actuarial report 精算师报告 wM8Gz.9,  
Actuarial Society of Hong Kong 香港精算学会 f$[6 ]7P  
actuarial valuation 精算师估值 pj4M|'
F7  
actuary 精算师 /~Zxx}<;  
ad referendum agreement 暂定协议；有待覆核的协定 J39,x=8LL  
ad valorem duty 从价税；按值征税 t:X\`.W  
ad valorem duty system 从价税制 GdVq+,Ge  
ad valorem fee 从价费 x>THyY[sq  
ad valorem tariff 从价关税 ]~iOO %&R  
additional allowance 额外免税额 OsAH!e  
additional amount for unexpired risk 未过期风险的额外款额 4RTuy+ M  
additional assessable profit 补加应评税利润 O RAKg.49  
additional assessment 补加评税 WB<_AIt+  
additional commitment 额外承担 <1cYz\/!M  
additional commitment vote 额外承担拨款 1'@/jR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [xXa3W  
additional dependent parent allowance 供养父母额外免税额 Q{F*
% X  
additional provision 额外拨款 >jMq-#*4  
additional stamp duty 附加印花税 p}_n :a  
additional tax 补加税罚款；补加税款 8DHohhN  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /2Q@M>  
adjudged bankrupt 被裁定破产 {W*_^>;K  
adjudicated bankrupt 裁定破产人 B
/u0^!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 UT!gAU  
adjudication of bankruptcy 裁定破产；宣告破产 0 UdAF  
adjudication of insolvency 裁定无力偿还债务 \}[{q  
adjusted actual 经调整的实数；调整后的实数 ". #=_/op  
adjusted current assets 经调整的流动资产；调整后的流动资产 AvnK?*5!@  
adjusted figure 经调整的数字；调整后的数额 ^o^[p %  
adjusted liabilities 经调整的负债；调整后的负债 ,*ZdMw!  
adjusted loss 经调整的亏损；调整后的亏损 L>VZ-j  
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 1ga.%M*  
adjusted profit 经调整的利润；调整后的利润 rjqQWfShY  
adjusted surplus 经调整的盈余额；调整后的盈余额 (:v|(Gn/  
adjusted value 经调整的价值；调整后的价值 {YnR]|0&  
adjustment 调整；修订；理算〔保险〕 2~<N  
adjustment centre 调剂中心 Jv(9
w[  
adjustment lag 调整过程的时间差距；调整时差 j}}:&>;  
adjustment mechanism 调整机制 z9OhY]PPF  
adjustment of loss 亏损调整 -v"\WmcS  
adjustment process 调整过程；调整程序 rK 9  
adjustment range 调整幅度 O/b~TVA  
administered exchange rate 受管制汇率 m:U.ao6