[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: | 58HPW9
 
B.q/}\ ?(  
A share Ａ股；甲类股份
<q'l7S  
abatement of tax 减税；减扣免税额 4dX{an]Cz  
ABN AMRO Bank N.V. 荷兰银行 SiLW[JXd  
above-the-line expenditure 线上项目支出；经常预算支出 kFn/dQ4|  
above-the-line receipt 线上项目收入；经常预算收入 I=y7$+7%  
ABSA Asia Limited 南非联合亚洲有限公司 KewW8H~tb  
absolute change 绝对数值变更 [7Lr"  
absolute expenditure 实际开支 QqA=QTZ}  
absolute guideline figure 绝对准则数字 $Nu{c;7 "  
absolute interest 绝对权益 lG7PM^Eb
 
absolute order of discharge 绝对破产解除令 7Y5r3a}%  
absolute profit margin 绝对利润幅度 VeYT[Us"  
absolute value 实值；绝对值 g+ c*VmY  
absolutely vested interest 绝对既得权益 D.K""*ula  
absorbed cost 已吸收成本；已分摊成本 srGOIK.  
absorption 吸收；分摊；合并 )}ev;37<C  
absorption rate 吸收率；摊配率；分摊率 g#J`7n  
ACB Finance Limited 亚洲商业财务有限公司 } oPO`  
acceptable form of reciprocity 合理的互惠条件 3uLG$`N   
acceptable rate 适当利率；适当汇率 5=pE*E TJ  
acceptance agreement 承兑协议 u 272)@R  
acceptance for honour 参加承兑 !g@Ky$  
acceptor 承兑人；接受人；受票人 4q}+8F`0F  
acceptor for honour 参加承兑人 0k]Ap
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accident insurance 意外保险 YM}a>o  
Accident Insurance Association of Hong Kong 香港意外保险公会 .-d' *$ yJ  
accident insurance scheme 意外保险计划 lPy|>& Yc  
accident year basis 意外年度基准 H;/do-W[  
accommodation 通融；贷款 5G
z!Bf@!!  
accommodation bill 通融票据；空头票据 M/N8bIC! Q  
accommodation party 汇票代发人 +\eJxyO  
account balance 帐户余额；帐户结余 l0qaTpn  
account book 帐簿 |P >"a`  
account collected in advance 预收款项 OQ-) 4Uk}  
account current book 往来帐簿 g #5R||r  
account of after-acquired property 事后取得的财产报告 K./qu^+k  
account of defaulter 拖欠帐目 Qs&;MW4q  
account payable 应付帐款 (dy(.4W\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 p*;!5;OUR  
account receivable 应收帐款 QAs)zl0  
account receivable report 应收帐款报表 daE.y_9y  
account statement 结单；帐单；会计财务报表 Y^fw37b  
account title 帐户名称；会计科目 F@Bp Al  
accountant's report 会计师报告 ?doI6N0T  
Accountant's Report Rules 会计师报告规则 &dyQ6i$],  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W$4$%r8  
Accounting Arrangements 《会计安排》 'C]w3R h'  
accounting basis 会计基础 Bqf(6\)F  
accounting by Official Receiver 破产管理署署长呈交的帐目 u{sHuVl  
Accounting Circular 《会计通告》 1G>Ud6(3<  
accounting class 会计类别 1d5%(:@  
accounting date 记帐日期；会计结算日期 & l>nzJ5?  
accounting for money 款项核算 6G8No-#y  
Accounting Officer 会计主任 orGMzC2  
accounting period 会计报告期；会计期 2bt>t[0ad  
accounting policy 会计政策；会计方针 k@4N7}  
accounting practice 会计惯例 UB$}`39@  
accounting principle 会计准则 ,lZ19B?WP  
accounting record 会计记录 =:H-9  
accounting report 会计报告 X +`Dg::  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gR Lt0&Q~  
Accounting Society of China 中国会计学会 msl.{  
accounting statement 会计报表 lw@Yn>eza  
accounting system 会计制度；会计系统 ) /raTD  
accounting transaction 会计事项；帐务交易 AdDX_\V,*  
accounting treatment 会计处理 5YY5t^T  
accounting year 会计年度 _{[6hf4p  
accretion 增值；添加 nWd!ovd  
accrual 应计项目；应累算数目 ?P kJG,~  
accrual basis 应计制；权责发生制 7^gO>2~  
accrual basis accounting 应计制会计；权责发生制会计 69c4bT:b"  
accrue 应累算；应计 yE:y[k0E  
accrued benefit 应累算利益 @{/)k%U  
accrued charges 应计费用 [\8rh^LFi  
accrued cumulative preference share dividend 应累算的累积优先股股息 m Q2i$ 0u  
accrued expenses 应累算费用 H$`U] =s|  
accrued interest payable 应付利息；应计未付利息 *:%&z?<Fw  
accrued interest receivable 应收利息；应计未收利息 [JOa^U=  
accrued right 累算权益 s= Fp[>qA  
accruing profit 应累算的利润 @:N8V[*u  
accumulated fiscal reserve 累积财政储备 odhcD;^X1  
accumulated profit 累积利润；滚存溢利 7:4c\C0  
accumulated reserve 累积储备 4Mt3<W5  
accumulation of surplus income 累积收益盈余  u r$  
acquired assets 既得资产 s)-An(Uw  
acquisition 收购；购置；取得 ,/f\  
acquisition cost 购置成本 (0{Dn5MH  
acquisition expenses 购置费用 #
-L0.z(  
acquisition of 100% interest 收购全部股权 %1?t)Bg  
acquisition of control 取得控制权 X=QX9Ux?^  
acquisition of fixed assets 购置固定资产 hek+zloB+  
acquisition of shell “买壳” ufXWK3~\  
acquisition price 收购价 6#z8 %kaX  
act of God 天灾 pDS[ec

x  
acting partner 执事合伙人 "f91Y X_)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^/n1hg  
active partner 积极参与的合伙人 L3eF BF/  
active trading 交投活跃 MCE@EFD`\  
actual circulation 实际流通 }&0LoW/  
actual cost 实际成本 %]P{)*y- ?  
actual expenditure 实际开支；实际支出 <B6md i'R  
actual income 实际入息；实际收入；实际收益 LUQ.=:mBR  
actual market 现货市场 +SFFwjI  
actual price 现货价；实际价格 @76}d  
actual profit 实际利润
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actual quotation 实盘；实际价位；实际报价 )1At/
mr  
actual year basis 按实际年度计算 [ja^Bhu  
actuals 实货 }a"=K%b<\  
actuarial investigation 精算调查 A7L;ims7  
actuarial principle 精算原则 &M|rRd~*  
actuarial report 精算师报告 5{=+
S]  
Actuarial Society of Hong Kong 香港精算学会 r_+Vb*|Y  
actuarial valuation 精算师估值 d+DO }=]  
actuary 精算师 t|U5]$5  
ad referendum agreement 暂定协议；有待覆核的协定 }3lG'Y#Kpy  
ad valorem duty 从价税；按值征税 WJ8i=MO67  
ad valorem duty system 从价税制 @`[e1KQ  
ad valorem fee 从价费 [RBSUOF  
ad valorem tariff 从价关税 F_079~bJ  
additional allowance 额外免税额 & AK\Pw)  
additional amount for unexpired risk 未过期风险的额外款额 _hY6NMw  
additional assessable profit 补加应评税利润 .$\-{)  
additional assessment 补加评税 4)iP%%JH  
additional commitment 额外承担 g4+K"Q/M  
additional commitment vote 额外承担拨款 T
a[2uv>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P00G*iY~\  
additional dependent parent allowance 供养父母额外免税额 d/ Lz"  
additional provision 额外拨款 z</C)ObL  
additional stamp duty 附加印花税 EV6R[2kl  
additional tax 补加税罚款；补加税款 C@a I*+@-"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 > TYDkEs0  
adjudged bankrupt 被裁定破产 (BY 0b%^  
adjudicated bankrupt 裁定破产人 >/-H!jUF]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xd{.\!q.  
adjudication of bankruptcy 裁定破产；宣告破产 z}-CU GS  
adjudication of insolvency 裁定无力偿还债务 _|e&zr  
adjusted actual 经调整的实数；调整后的实数 b36{vcs~  
adjusted current assets 经调整的流动资产；调整后的流动资产 _i>_Sn1"  
adjusted figure 经调整的数字；调整后的数额 2S7BzZ/  
adjusted liabilities 经调整的负债；调整后的负债 |&K;*g|a  
adjusted loss 经调整的亏损；调整后的亏损 JWHsTnB  
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 82FE l~,^E  
adjusted profit 经调整的利润；调整后的利润 e6p3!)@P1  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^p(aZj3k  
adjusted value 经调整的价值；调整后的价值 N[eLQe]q  
adjustment 调整；修订；理算〔保险〕 dEYw_qJ2  
adjustment centre 调剂中心 h] ho? K  
adjustment lag 调整过程的时间差距；调整时差 L9)gN.#  
adjustment mechanism 调整机制 
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adjustment of loss 亏损调整 '/`O*KD]  
adjustment process 调整过程；调整程序
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adjustment range 调整幅度 8(`e\)%l0  
administered exchange rate 受管制汇率 }"+"nf5h