[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: n{m[ j+UG  
k%N$eO$  
A share Ａ股；甲类股份 {irl}EeyC  
abatement of tax 减税；减扣免税额 :2A-;P4  
ABN AMRO Bank N.V. 荷兰银行 LiGECqWBa'  
above-the-line expenditure 线上项目支出；经常预算支出 3|URlz  
above-the-line receipt 线上项目收入；经常预算收入 zE}ry!{   
ABSA Asia Limited 南非联合亚洲有限公司 {p(6bsn_#]  
absolute change 绝对数值变更 !\Xrl) $j{  
absolute expenditure 实际开支 a?W<<9]  
absolute guideline figure 绝对准则数字 9:E.Iy  
absolute interest 绝对权益 6mIRa(6V  
absolute order of discharge 绝对破产解除令 uSxldc  
absolute profit margin 绝对利润幅度 ue!4By8T  
absolute value 实值；绝对值 1wggYX  
absolutely vested interest 绝对既得权益 x IL]Y7HWM  
absorbed cost 已吸收成本；已分摊成本 oHu7<r  
absorption 吸收；分摊；合并 /}d)g4\j  
absorption rate 吸收率；摊配率；分摊率 o7v9xm+  
ACB Finance Limited 亚洲商业财务有限公司 h}o
V)z6  
acceptable form of reciprocity 合理的互惠条件 =C^4nP-  
acceptable rate 适当利率；适当汇率 ZNDjk  
acceptance agreement 承兑协议 j4#S/:Q<7  
acceptance for honour 参加承兑 ~Hb0)M@y7  
acceptor 承兑人；接受人；受票人 vsB3n$2@u  
acceptor for honour 参加承兑人 +' .o  
accident insurance 意外保险 X#MC|Fzy@  
Accident Insurance Association of Hong Kong 香港意外保险公会 dA(+02U/.  
accident insurance scheme 意外保险计划 I]91{dq  
accident year basis 意外年度基准 ]==S?_.B3n  
accommodation 通融；贷款 WBD"
d<>'  
accommodation bill 通融票据；空头票据 \@ N[  
accommodation party 汇票代发人 ,!^;<UR:  
account balance 帐户余额；帐户结余 --7@rxv  
account book 帐簿 R:44Gv7  
account collected in advance 预收款项 G98fBw  
account current book 往来帐簿 4%SA%]a L1  
account of after-acquired property 事后取得的财产报告 A_.}-dzF  
account of defaulter 拖欠帐目 =u5( zaBe  
account payable 应付帐款 "haJwV6-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |1+mHp  
account receivable 应收帐款 r!p:73L8  
account receivable report 应收帐款报表 StLbX?d
6  
account statement 结单；帐单；会计财务报表 x^YsXzu  
account title 帐户名称；会计科目 (~#-J7
 
accountant's report 会计师报告 *OY Nx4k  
Accountant's Report Rules 会计师报告规则 Nqbm,s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 m9$lOk4/  
Accounting Arrangements 《会计安排》 S$GWY^5}{  
accounting basis 会计基础 :*tFW~<*b  
accounting by Official Receiver 破产管理署署长呈交的帐目 r{Z4ifSl(  
Accounting Circular 《会计通告》 [Lid%2O3ZR  
accounting class 会计类别 'W p~8}i@  
accounting date 记帐日期；会计结算日期 CEI.*Iywu  
accounting for money 款项核算 %hRH80W|  
Accounting Officer 会计主任 ,#(k|Zztc  
accounting period 会计报告期；会计期 {_jbF J  
accounting policy 会计政策；会计方针 }};AV)}J  
accounting practice 会计惯例 {"*gX&;~  
accounting principle 会计准则 ZBc8^QZ  
accounting record 会计记录 p2wDk^$  
accounting report 会计报告 A4TW`g_zm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s)kr=zdyo  
Accounting Society of China 中国会计学会 Cuom_+wV&  
accounting statement 会计报表 }Q;^C  
accounting system 会计制度；会计系统 FBA th !E  
accounting transaction 会计事项；帐务交易 edfb7prfTl  
accounting treatment 会计处理 \8Yv}wQ  
accounting year 会计年度 kclZ+E  
accretion 增值；添加 i#Z#(D `m  
accrual 应计项目；应累算数目 fRcy$  
accrual basis 应计制；权责发生制 *7yrm&@nG  
accrual basis accounting 应计制会计；权责发生制会计 TmLfH d  
accrue 应累算；应计 ]/?$DNjCc  
accrued benefit 应累算利益 B[7Fq[.mh  
accrued charges 应计费用 FOSC#W9E  
accrued cumulative preference share dividend 应累算的累积优先股股息
6LzN#g  
accrued expenses 应累算费用 >q1rdq  
accrued interest payable 应付利息；应计未付利息 8qv>C)~~
`  
accrued interest receivable 应收利息；应计未收利息 cx*$GaMk  
accrued right 累算权益 O _^Y*!  
accruing profit 应累算的利润 Vx=tP.BO]  
accumulated fiscal reserve 累积财政储备 UH7FIM7kX  
accumulated profit 累积利润；滚存溢利 >u?a#5R:m  
accumulated reserve 累积储备 7vB  6IF  
accumulation of surplus income 累积收益盈余 :gx]zxK  
acquired assets 既得资产 249DAjn+  
acquisition 收购；购置；取得 d{c06(#_  
acquisition cost 购置成本 $gaGaB  
acquisition expenses 购置费用 J L2g!n= K  
acquisition of 100% interest 收购全部股权 HurF4IsHk  
acquisition of control 取得控制权 m=D9V-P  
acquisition of fixed assets 购置固定资产 m/aA q8  
acquisition of shell “买壳” cwI3 ANV  
acquisition price 收购价 Ak,T{;rD  
act of God 天灾 tx}=c5  
acting partner 执事合伙人 /k=krAz.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X->` ~-aj  
active partner 积极参与的合伙人 9&OhCrxW-  
active trading 交投活跃 NrfAr}v'E  
actual circulation 实际流通 ?q}:ojrs1  
actual cost 实际成本 md/NMC \  
actual expenditure 实际开支；实际支出 dY.NQ1@"  
actual income 实际入息；实际收入；实际收益 'F Cmbry  
actual market 现货市场 !+3nlG4cw  
actual price 现货价；实际价格 (Cbm*VL  
actual profit 实际利润 94u~:'t>V  
actual quotation 实盘；实际价位；实际报价 2%~+c|TH.)  
actual year basis 按实际年度计算 #8a k=lL  
actuals 实货 CjmF2[|  
actuarial investigation 精算调查 &*o{-kw  
actuarial principle 精算原则 aoU5pftC  
actuarial report 精算师报告 ~p\r( B7G  
Actuarial Society of Hong Kong 香港精算学会 @eN,m {b  
actuarial valuation 精算师估值 +S
g+% 8T  
actuary 精算师 m/ngPeZ  
ad referendum agreement 暂定协议；有待覆核的协定 kC/An@J^#  
ad valorem duty 从价税；按值征税 Kd7Lpw1u]  
ad valorem duty system 从价税制 nF=[m; ~  
ad valorem fee 从价费 ;Bne=vjQp  
ad valorem tariff 从价关税 F
)=*Ga  
additional allowance 额外免税额 X="]q|Z  
additional amount for unexpired risk 未过期风险的额外款额 Poxo c-s  
additional assessable profit 补加应评税利润 T&]IPOH9  
additional assessment 补加评税 UMlvu?u2p1  
additional commitment 额外承担 <l$ vnq  
additional commitment vote 额外承担拨款 H8qWY"<Vd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OA&r8WK3  
additional dependent parent allowance 供养父母额外免税额 B1z7r0Rm,  
additional provision 额外拨款 eY3<LVAX  
additional stamp duty 附加印花税 Ft?Yc 5  
additional tax 补加税罚款；补加税款 /=:Fw}vt  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !>6`+$=U  
adjudged bankrupt 被裁定破产 k~=P0";  
adjudicated bankrupt 裁定破产人 Ny]]L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4}*V=>z  
adjudication of bankruptcy 裁定破产；宣告破产 6Q}>=R^h  
adjudication of insolvency 裁定无力偿还债务 XPMvAZL  
adjusted actual 经调整的实数；调整后的实数 8D`TN8[W  
adjusted current assets 经调整的流动资产；调整后的流动资产 5YQJNP  
adjusted figure 经调整的数字；调整后的数额 Xb1is\JB  
adjusted liabilities 经调整的负债；调整后的负债 YG6Y5j[-X~  
adjusted loss 经调整的亏损；调整后的亏损 Dx.hM[  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Kj#h9e  
adjusted profit 经调整的利润；调整后的利润 mJME1#j$/|  
adjusted surplus 经调整的盈余额；调整后的盈余额 c"NGE  
adjusted value 经调整的价值；调整后的价值 CiIIlE4  
adjustment 调整；修订；理算〔保险〕 =+"-8tz8FV  
adjustment centre 调剂中心 ]NY^0SqM  
adjustment lag 调整过程的时间差距；调整时差 a0hgF_O1  
adjustment mechanism 调整机制 ^[1Xl7)`  
adjustment of loss 亏损调整 "QM2YJ55m`  
adjustment process 调整过程；调整程序 - *xn`DH  
adjustment range 调整幅度 h`Xl~=
 
administered exchange rate 受管制汇率 bJFqyK:6