[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: pkgjTXR2b  
;30nd=  
A share Ａ股；甲类股份 uXjP`/R|  
abatement of tax 减税；减扣免税额 Oz: *LZ
 
ABN AMRO Bank N.V. 荷兰银行 2`GOJ,$  
above-the-line expenditure 线上项目支出；经常预算支出 !C4!LZ0A  
above-the-line receipt 线上项目收入；经常预算收入 IZ/ m4~  
ABSA Asia Limited 南非联合亚洲有限公司 nkf
Ziyx  
absolute change 绝对数值变更 O@V%Cu  
absolute expenditure 实际开支 r|u MovnV  
absolute guideline figure 绝对准则数字 Dd/wUP  
absolute interest 绝对权益 'c ix`l|^  
absolute order of discharge 绝对破产解除令 t. ='/`!N  
absolute profit margin 绝对利润幅度 7!WA)@6  
absolute value 实值；绝对值 s$D ^>0  
absolutely vested interest 绝对既得权益 @.
Icz  
absorbed cost 已吸收成本；已分摊成本 TS2ZF{m  
absorption 吸收；分摊；合并 {X(:jAy  
absorption rate 吸收率；摊配率；分摊率 &-d&t` `  
ACB Finance Limited 亚洲商业财务有限公司 0'YG6(h  
acceptable form of reciprocity 合理的互惠条件 Y_woKc*  
acceptable rate 适当利率；适当汇率 f y:,_#  
acceptance agreement 承兑协议 j)C,%Ol  
acceptance for honour 参加承兑 a2'^8 ;U*_  
acceptor 承兑人；接受人；受票人 C?Bl{4-P}*  
acceptor for honour 参加承兑人 l*\
y  
accident insurance 意外保险 scLn=  
Accident Insurance Association of Hong Kong 香港意外保险公会 Qx;\USv  
accident insurance scheme 意外保险计划 E:9"cxx  
accident year basis 意外年度基准 #P l~R  
accommodation 通融；贷款 VXIP
0p@  
accommodation bill 通融票据；空头票据 }J">}j]/  
accommodation party 汇票代发人 OyU  
account balance 帐户余额；帐户结余 8>,jpAN}r  
account book 帐簿 3RLFp\i"s  
account collected in advance 预收款项 S}p4iE"n  
account current book 往来帐簿 MjlP+; !  
account of after-acquired property 事后取得的财产报告 #]nx!*JNZ  
account of defaulter 拖欠帐目 &e6CJ  
account payable 应付帐款 V-<GT?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h$4Hw+Yxs]  
account receivable 应收帐款 ]QzGE8jp*  
account receivable report 应收帐款报表 79`AM X[b  
account statement 结单；帐单；会计财务报表 ]o cWt3|  
account title 帐户名称；会计科目 ;;L[e]Z  
accountant's report 会计师报告 8"sb;
  
Accountant's Report Rules 会计师报告规则 CC#;c1t  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^*P%=>zO  
Accounting Arrangements 《会计安排》 Ut2y;2)a  
accounting basis 会计基础 N"nd*?  
accounting by Official Receiver 破产管理署署长呈交的帐目 `c<;DhNO  
Accounting Circular 《会计通告》 \,u_7y2 c  
accounting class 会计类别 sCR67/  
accounting date 记帐日期；会计结算日期 )+:EJH~  
accounting for money 款项核算 =-IbS}3  
Accounting Officer 会计主任 D6>HN
[D"  
accounting period 会计报告期；会计期 ma"3qGy  
accounting policy 会计政策；会计方针
(M*FIX  
accounting practice 会计惯例 cWoPB _  
accounting principle 会计准则 :xtXQza"-  
accounting record 会计记录 6Yx4lWBR?  
accounting report 会计报告 j#
cYS*^H  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E\Rhz]G(  
Accounting Society of China 中国会计学会 vI>>\.ED  
accounting statement 会计报表 =EHUR'  
accounting system 会计制度；会计系统 ^J$2?!~  
accounting transaction 会计事项；帐务交易 DRcNdO/1E  
accounting treatment 会计处理 N<~t3/Nm  
accounting year 会计年度 XUz3*rfs  
accretion 增值；添加 j'A_'g'^  
accrual 应计项目；应累算数目 mV3cp rRqv  
accrual basis 应计制；权责发生制
S: h{2{  
accrual basis accounting 应计制会计；权责发生制会计 0u;4%}pD  
accrue 应累算；应计 YB-h.1T-  
accrued benefit 应累算利益 " wNJ  
accrued charges 应计费用 3j\1S1  
accrued cumulative preference share dividend 应累算的累积优先股股息 wK?vPS  
accrued expenses 应累算费用 r>o63Q:  
accrued interest payable 应付利息；应计未付利息 #"@|f  
accrued interest receivable 应收利息；应计未收利息 x[a<mk  
accrued right 累算权益 Qk:
Y2mL  
accruing profit 应累算的利润 o,_?^'@  
accumulated fiscal reserve 累积财政储备 < jJ  
accumulated profit 累积利润；滚存溢利 gt@m?w(  
accumulated reserve 累积储备 kqFP)!37  
accumulation of surplus income 累积收益盈余 >m$1Xx4#GV  
acquired assets 既得资产 C{U?0!^  
acquisition 收购；购置；取得 RZXjgddL  
acquisition cost 购置成本 )h7<?@wv&  
acquisition expenses 购置费用 s.$3j$vT 8  
acquisition of 100% interest 收购全部股权 y*qVc E  
acquisition of control 取得控制权 nAv#?1cjz  
acquisition of fixed assets 购置固定资产 1`=nWy='  
acquisition of shell “买壳” =vX/{C  
acquisition price 收购价 ~"nxE  
act of God 天灾 N sXHO  
acting partner 执事合伙人 A1O'|7X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :tV*7S=)  
active partner 积极参与的合伙人 a<^v(r  
active trading 交投活跃 OCe!.`  
actual circulation 实际流通 pH9VTM.*  
actual cost 实际成本 l3)}qu  
actual expenditure 实际开支；实际支出 VK m&iidU  
actual income 实际入息；实际收入；实际收益 s~^5kgPA  
actual market 现货市场 V<GHpFi0  
actual price 现货价；实际价格 R!}H;[c  
actual profit 实际利润 *\ R ]NV  
actual quotation 实盘；实际价位；实际报价 pM4 :#%V  
actual year basis 按实际年度计算 = ;Au<|  
actuals 实货 vS;RJg=  
actuarial investigation 精算调查 $a.JSXyxL  
actuarial principle 精算原则 g6j?,c|y  
actuarial report 精算师报告 i@*{27t  
Actuarial Society of Hong Kong 香港精算学会 C5o#i*|  
actuarial valuation 精算师估值 'jWr<]3  
actuary 精算师 5?{r  
ad referendum agreement 暂定协议；有待覆核的协定 ua3~iQj-  
ad valorem duty 从价税；按值征税 ag [ZW  
ad valorem duty system 从价税制 Fs9!S a7v  
ad valorem fee 从价费 o#3ly-ht  
ad valorem tariff 从价关税 "@V Y  
additional allowance 额外免税额 0"<H;7K#W  
additional amount for unexpired risk 未过期风险的额外款额 &."iFe  
additional assessable profit 补加应评税利润 P3x8UR=fS  
additional assessment 补加评税 _kef
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additional commitment 额外承担 oH97=>  
additional commitment vote 额外承担拨款 {$0mwAOH "  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 11Q1AN  
additional dependent parent allowance 供养父母额外免税额 ~Y^+M*  
additional provision 额外拨款 Ni9/}bb  
additional stamp duty 附加印花税 s
lC x w$  
additional tax 补加税罚款；补加税款 Cio 1E-4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 IaSR;/  
adjudged bankrupt 被裁定破产 ,LHn90S  
adjudicated bankrupt 裁定破产人 ?gA 8x  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &*M!lxDN  
adjudication of bankruptcy 裁定破产；宣告破产 8{^kQ/]'|  
adjudication of insolvency 裁定无力偿还债务 - YEZ]:"  
adjusted actual 经调整的实数；调整后的实数 ,0M_Bk"  
adjusted current assets 经调整的流动资产；调整后的流动资产 8'HEms  
adjusted figure 经调整的数字；调整后的数额 BtkOnbz8X  
adjusted liabilities 经调整的负债；调整后的负债 1+_`^|eK  
adjusted loss 经调整的亏损；调整后的亏损 I fK,b*%  
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 ejS
ji-Qd  
adjusted profit 经调整的利润；调整后的利润 @a! #G  
adjusted surplus 经调整的盈余额；调整后的盈余额 p$S*dr  
adjusted value 经调整的价值；调整后的价值 ER%^!xA  
adjustment 调整；修订；理算〔保险〕 ~[t[y~Hup  
adjustment centre 调剂中心 n1Yp1"2b[  
adjustment lag 调整过程的时间差距；调整时差 %z=le7  
adjustment mechanism 调整机制 S
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adjustment of loss 亏损调整 5AFJC?  
adjustment process 调整过程；调整程序 x[ SDl(<@;  
adjustment range 调整幅度 ?g_3 [Fk  
administered exchange rate 受管制汇率 ; 5*&xz