[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: g:.,} L  
%vf2||a$BS  
A share Ａ股；甲类股份 h30QCk  
abatement of tax 减税；减扣免税额 4i[v ew  
ABN AMRO Bank N.V. 荷兰银行 O]Ry3j  
above-the-line expenditure 线上项目支出；经常预算支出 dbMu6Bm\G  
above-the-line receipt 线上项目收入；经常预算收入 X YNUss  
ABSA Asia Limited 南非联合亚洲有限公司 F9u:8;\@`  
absolute change 绝对数值变更 u/!mN2{Rd  
absolute expenditure 实际开支 )MD*)O  
absolute guideline figure 绝对准则数字 ctc`^#q  
absolute interest 绝对权益 )F%wwc^r  
absolute order of discharge 绝对破产解除令 ? !oVf>  
absolute profit margin 绝对利润幅度 ga{25q}"  
absolute value 实值；绝对值 }QWT
PRn  
absolutely vested interest 绝对既得权益 L!8 -:)0b  
absorbed cost 已吸收成本；已分摊成本 7kX
7\[zN  
absorption 吸收；分摊；合并 }> !"SU:d  
absorption rate 吸收率；摊配率；分摊率 zgq_0w~X  
ACB Finance Limited 亚洲商业财务有限公司 8CnI%_Su  
acceptable form of reciprocity 合理的互惠条件 |L.~Amd  
acceptable rate 适当利率；适当汇率 7?Qt2tr  
acceptance agreement 承兑协议 U>L=.\\|  
acceptance for honour 参加承兑 #5o hmp,u  
acceptor 承兑人；接受人；受票人 N
DIc?kj~  
acceptor for honour 参加承兑人 :bM$;  
accident insurance 意外保险 Eis%)oE  
Accident Insurance Association of Hong Kong 香港意外保险公会 os(Jr!p_=  
accident insurance scheme 意外保险计划 K)h"G#NZM  
accident year basis 意外年度基准 (v'lb!j^#  
accommodation 通融；贷款 ohc/.5Kl  
accommodation bill 通融票据；空头票据 ?G>5 D`V  
accommodation party 汇票代发人 Z+``/Q]>+  
account balance 帐户余额；帐户结余 < o'7{  
account book 帐簿 XD+cs.{5  
account collected in advance 预收款项 8)-t91hkL  
account current book 往来帐簿 G7/?hky 0.  
account of after-acquired property 事后取得的财产报告 t5X^(@q4N  
account of defaulter 拖欠帐目 + }(B856+  
account payable 应付帐款 _~wV{ yp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "f&i 251  
account receivable 应收帐款 ltr;pc*)  
account receivable report 应收帐款报表 ?2<6#>(7a  
account statement 结单；帐单；会计财务报表 M[ ~2,M&H  
account title 帐户名称；会计科目 'a-5U TT  
accountant's report 会计师报告 t7!>5e)C}  
Accountant's Report Rules 会计师报告规则 c>U{,z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~kj(s>xP  
Accounting Arrangements 《会计安排》 [#Nx>RY  
accounting basis 会计基础 7u`}t83a  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~\)&{'  
Accounting Circular 《会计通告》 # nc@!+  
accounting class 会计类别 g]iy-
,e  
accounting date 记帐日期；会计结算日期 G8(i).Q  
accounting for money 款项核算 od5w9E.  
Accounting Officer 会计主任 jzJ1+/ 9  
accounting period 会计报告期；会计期 ZTBFV/{  
accounting policy 会计政策；会计方针 @rK>yPhf  
accounting practice 会计惯例 Z'EO  
accounting principle 会计准则  +sR *d  
accounting record 会计记录 vZ nO  
accounting report 会计报告 L1Cn  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t~<-4N$(  
Accounting Society of China 中国会计学会 p\]LEP\z,  
accounting statement 会计报表 h[`Op#^x3  
accounting system 会计制度；会计系统 !iitx U  
accounting transaction 会计事项；帐务交易 h-_0 A]  
accounting treatment 会计处理 6
02eLV)  
accounting year 会计年度 {ZsWZJ!  
accretion 增值；添加 aji~brq  
accrual 应计项目；应累算数目 S~a:1 _Wl  
accrual basis 应计制；权责发生制 ^$Eiz.  
accrual basis accounting 应计制会计；权责发生制会计 dVmAMQk.g  
accrue 应累算；应计
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accrued benefit 应累算利益 KEVy%AP=*h  
accrued charges 应计费用 kG;\ i  
accrued cumulative preference share dividend 应累算的累积优先股股息 9}qfdbI  
accrued expenses 应累算费用 P!6e  
accrued interest payable 应付利息；应计未付利息 ^`>Ysc(@&  
accrued interest receivable 应收利息；应计未收利息 Lq $4.l[j  
accrued right 累算权益 D917[<$  
accruing profit 应累算的利润 q/2K=BOh  
accumulated fiscal reserve 累积财政储备 Yqhz(&*)  
accumulated profit 累积利润；滚存溢利 |b'<XQ&l5  
accumulated reserve 累积储备 Hj4w i|  
accumulation of surplus income 累积收益盈余 KGE-RK  
acquired assets 既得资产 L^al1T  
acquisition 收购；购置；取得 `1d`9AS2g  
acquisition cost 购置成本 zju
,#%  
acquisition expenses 购置费用 ^1Zq0  
acquisition of 100% interest 收购全部股权 hIO4%RQj_  
acquisition of control 取得控制权 U`nS` p  
acquisition of fixed assets 购置固定资产 &CeF^  
acquisition of shell “买壳” ~ %YTJS  
acquisition price 收购价 !q6V@&  
act of God 天灾 b}U&bFl  
acting partner 执事合伙人 K^qUlyv  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cA*X$j6  
active partner 积极参与的合伙人
(zYSSf!I  
active trading 交投活跃 gS<{ekN  
actual circulation 实际流通 rPGE-d3  
actual cost 实际成本 y:[VRLo  
actual expenditure 实际开支；实际支出 o`1V  
actual income 实际入息；实际收入；实际收益 O7'^*"S  
actual market 现货市场 gZ>orZL'  
actual price 现货价；实际价格 M>H^<N}'A  
actual profit 实际利润 ~CdseSo9  
actual quotation 实盘；实际价位；实际报价 ; 7v7V  
actual year basis 按实际年度计算 >5vl{{,$K  
actuals 实货 h`;F<PFW  
actuarial investigation 精算调查 ' /<b[  
actuarial principle 精算原则 rRG\:<a  
actuarial report 精算师报告 "T1#*"{j  
Actuarial Society of Hong Kong 香港精算学会 ^`r|3c0  
actuarial valuation 精算师估值 HYYx*CJ)  
actuary 精算师 KRR^?  
ad referendum agreement 暂定协议；有待覆核的协定 GxBPEIim  
ad valorem duty 从价税；按值征税 rKs WS~U  
ad valorem duty system 从价税制 ?NzeP?g  
ad valorem fee 从价费 i~s9Ot  
ad valorem tariff 从价关税 1>1!oml1E  
additional allowance 额外免税额 Emo]I[<&q  
additional amount for unexpired risk 未过期风险的额外款额 5Jp>2d  
additional assessable profit 补加应评税利润 HA Xx`r<  
additional assessment 补加评税 $ a7
^3  
additional commitment 额外承担 O^GTPYW  
additional commitment vote 额外承担拨款 X.Kxio $o  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ( ;q$cKy  
additional dependent parent allowance 供养父母额外免税额 z`CI gSR  
additional provision 额外拨款 '1aOdEZA*  
additional stamp duty 附加印花税 ;Lx5r=<Hx  
additional tax 补加税罚款；补加税款 89l} 6p/L  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 klKt^h-  
adjudged bankrupt 被裁定破产 3:RZ@~u=  
adjudicated bankrupt 裁定破产人 6O?O6Ub  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m`t7-kiZ  
adjudication of bankruptcy 裁定破产；宣告破产 F7d f  
adjudication of insolvency 裁定无力偿还债务 .KV?;{~q@  
adjusted actual 经调整的实数；调整后的实数 +%^D)   
adjusted current assets 经调整的流动资产；调整后的流动资产 X|as1Y$O+  
adjusted figure 经调整的数字；调整后的数额 R?k1)n   
adjusted liabilities 经调整的负债；调整后的负债 aj:+"X-;  
adjusted loss 经调整的亏损；调整后的亏损 ZtiOf}@i\  
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 _]NM@'e  
adjusted profit 经调整的利润；调整后的利润 x<].mx  
adjusted surplus 经调整的盈余额；调整后的盈余额 {^v50d  
adjusted value 经调整的价值；调整后的价值 uG<+IT|x  
adjustment 调整；修订；理算〔保险〕 . 2WZ b_B  
adjustment centre 调剂中心 mGX;JOjZ  
adjustment lag 调整过程的时间差距；调整时差 #lNi\Lw+j  
adjustment mechanism 调整机制 N[czraFBD}  
adjustment of loss 亏损调整 W0X?"Ms|a  
adjustment process 调整过程；调整程序 R}BHRmSQ  
adjustment range 调整幅度 1}9@aKM  
administered exchange rate 受管制汇率 Uq7 y4z J