[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: M~n./
wyC  
p I~;3T:!  
A share Ａ股；甲类股份 !
>V)x  
abatement of tax 减税；减扣免税额 /::Y &&$f  
ABN AMRO Bank N.V. 荷兰银行 Yep~C%/}  
above-the-line expenditure 线上项目支出；经常预算支出 `H 'wz7  
above-the-line receipt 线上项目收入；经常预算收入 -w>ss&  
ABSA Asia Limited 南非联合亚洲有限公司 =ZO lE|4  
absolute change 绝对数值变更 xQ2:tY#?  
absolute expenditure 实际开支 M%Ksyr9  
absolute guideline figure 绝对准则数字 !!ma]pB,  
absolute interest 绝对权益 ~L>86/hP,N  
absolute order of discharge 绝对破产解除令 $4
}G  
absolute profit margin 绝对利润幅度 i"=lxqWeaV  
absolute value 实值；绝对值 +xgP&nw[-  
absolutely vested interest 绝对既得权益 RehraY3q  
absorbed cost 已吸收成本；已分摊成本 @SyL1yFX  
absorption 吸收；分摊；合并 O;5lF   
absorption rate 吸收率；摊配率；分摊率 HOF=qE*p  
ACB Finance Limited 亚洲商业财务有限公司 1/~=61msc  
acceptable form of reciprocity 合理的互惠条件 :`Ep#[Wvo  
acceptable rate 适当利率；适当汇率 l^$'6q"  
acceptance agreement 承兑协议 >x3lA0m  
acceptance for honour 参加承兑 Zzj CS2U  
acceptor 承兑人；接受人；受票人 P-nhG  
acceptor for honour 参加承兑人 Dx`-h#  
accident insurance 意外保险 ~ rQ,%dH  
Accident Insurance Association of Hong Kong 香港意外保险公会 (Q @'fb9z  
accident insurance scheme 意外保险计划 6Ol9 P56j  
accident year basis 意外年度基准 c/ih%xR  
accommodation 通融；贷款 e(xuy'4r  
accommodation bill 通融票据；空头票据 ,Si{]y  
accommodation party 汇票代发人 "wuO[c&%/  
account balance 帐户余额；帐户结余 (Li0*wRb  
account book 帐簿 vf$IF|  
account collected in advance 预收款项 Lr5{c5M  
account current book 往来帐簿 4obW>  
account of after-acquired property 事后取得的财产报告 :enR8MS  
account of defaulter 拖欠帐目 RGs7Hc  
account payable 应付帐款 096Yd=3h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h6OQeZ.  
account receivable 应收帐款 ]@b9m  
account receivable report 应收帐款报表 l)dE7$H  
account statement 结单；帐单；会计财务报表 Kvo&_:  
account title 帐户名称；会计科目 )XGz#C_P  
accountant's report 会计师报告 9cUa@;*1  
Accountant's Report Rules 会计师报告规则  oC*a;o  
accounting and auditing procedure 会计与审计程序；会计与核数程序 |/^S%t6*  
Accounting Arrangements 《会计安排》 g2m*Q%  
accounting basis 会计基础 eBs.RR ]O  
accounting by Official Receiver 破产管理署署长呈交的帐目 HKJBR)T  
Accounting Circular 《会计通告》 >X eXd{$  
accounting class 会计类别 m O]>]   
accounting date 记帐日期；会计结算日期 ux)*B}/xh  
accounting for money 款项核算 LiV&47e*>  
Accounting Officer 会计主任 iB"ji4[z  
accounting period 会计报告期；会计期 @+H0D"  
accounting policy 会计政策；会计方针 N0Y4m_dm*  
accounting practice 会计惯例 IsE3-X|  
accounting principle 会计准则 Ul9^"o  
accounting record 会计记录 X-_VuM_p  
accounting report 会计报告 w5{l-Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >e R^G5rn;  
Accounting Society of China 中国会计学会 m7g*zu2#  
accounting statement 会计报表 :;yrYAyT3  
accounting system 会计制度；会计系统 Q,^/Lm|]k  
accounting transaction 会计事项；帐务交易 cS7\,/4S  
accounting treatment 会计处理 & ]]l0B  
accounting year 会计年度 Z|$DchC  
accretion 增值；添加 b<~-s sL7a  
accrual 应计项目；应累算数目 @R50M (@W  
accrual basis 应计制；权责发生制 VOM@x%6#c  
accrual basis accounting 应计制会计；权责发生制会计 W h
9L!5  
accrue 应累算；应计 NRJp8G Z%U  
accrued benefit 应累算利益 g.@[mf0r  
accrued charges 应计费用 gqy>;A:kO  
accrued cumulative preference share dividend 应累算的累积优先股股息
$zp|()_  
accrued expenses 应累算费用 uJ -$i   
accrued interest payable 应付利息；应计未付利息 xh$yXP0/  
accrued interest receivable 应收利息；应计未收利息 (0b\%;}  
accrued right 累算权益 [B+F}Q^;  
accruing profit 应累算的利润 t#|R"Q#  
accumulated fiscal reserve 累积财政储备 69)"T{7  
accumulated profit 累积利润；滚存溢利 EI6kBRMo  
accumulated reserve 累积储备 7T
dx*1 U  
accumulation of surplus income 累积收益盈余 1:](=%oM&k  
acquired assets 既得资产 h7q{i|5  
acquisition 收购；购置；取得 8IRKCuV  
acquisition cost 购置成本 T`fT[BaY  
acquisition expenses 购置费用 f^B'BioW(  
acquisition of 100% interest 收购全部股权 g"5Kth  
acquisition of control 取得控制权 {+hABusq  
acquisition of fixed assets 购置固定资产 O5-GrR^yt  
acquisition of shell “买壳” 6,q_M(;c  
acquisition price 收购价 /~w*)e)  
act of God 天灾 V~j^   
acting partner 执事合伙人 O}Pqbx&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 bRy(`  
active partner 积极参与的合伙人 j67ppt  
active trading 交投活跃 \DS*G7.A+&  
actual circulation 实际流通 UHvA43  
actual cost 实际成本 $&Vba@v  
actual expenditure 实际开支；实际支出 U@y)x+:   
actual income 实际入息；实际收入；实际收益 [BD`h  
actual market 现货市场 g^+p7G  
actual price 现货价；实际价格 zgEN2d  
actual profit 实际利润 @ewaj!  
actual quotation 实盘；实际价位；实际报价 O[t?*m1/  
actual year basis 按实际年度计算 2} pZy
S  
actuals 实货 #0b:5.vy  
actuarial investigation 精算调查 :cWU,
V  
actuarial principle 精算原则 6c-3+,Y"#  
actuarial report 精算师报告 L7buY( F(  
Actuarial Society of Hong Kong 香港精算学会 uq s   
actuarial valuation 精算师估值 Y?J/KW
3  
actuary 精算师 GJcxqgk$  
ad referendum agreement 暂定协议；有待覆核的协定 M9R'ONYAa  
ad valorem duty 从价税；按值征税 xH:L6K/c  
ad valorem duty system 从价税制 yjL+1_"B  
ad valorem fee 从价费 w=;>  
ad valorem tariff 从价关税 uc@4fn  
additional allowance 额外免税额 0l[52eZ/  
additional amount for unexpired risk 未过期风险的额外款额 fm-m?=  
additional assessable profit 补加应评税利润 SkmTW@v  
additional assessment 补加评税 -#9e
t30  
additional commitment 额外承担 Yft [)id  
additional commitment vote 额外承担拨款 $rcv@-l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :Q("   
additional dependent parent allowance 供养父母额外免税额 hxMRmH[f:  
additional provision 额外拨款 {Z8GG  
additional stamp duty 附加印花税 56<UxIa~  
additional tax 补加税罚款；补加税款 E7iAN\vo  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 C_Q3
^mLx  
adjudged bankrupt 被裁定破产 T,9q~*"  
adjudicated bankrupt 裁定破产人 &"K_R(kN  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /Z:NoTGn  
adjudication of bankruptcy 裁定破产；宣告破产 }p*|8$#x"  
adjudication of insolvency 裁定无力偿还债务 @,.D]43  
adjusted actual 经调整的实数；调整后的实数 r+C4<-dT  
adjusted current assets 经调整的流动资产；调整后的流动资产 qA!p7"m|  
adjusted figure 经调整的数字；调整后的数额 g&y (-  
adjusted liabilities 经调整的负债；调整后的负债 j
d
JTOT  
adjusted loss 经调整的亏损；调整后的亏损 v(yJGEf0  
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 u~M$<|;  
adjusted profit 经调整的利润；调整后的利润 q`r| DcN~  
adjusted surplus 经调整的盈余额；调整后的盈余额 tNr'@ls  
adjusted value 经调整的价值；调整后的价值 xA7~"q&u  
adjustment 调整；修订；理算〔保险〕 p%mHxYP  
adjustment centre 调剂中心 #) ~u YQ  
adjustment lag 调整过程的时间差距；调整时差 ^PNDxtd|v  
adjustment mechanism 调整机制 *:xOenI  
adjustment of loss 亏损调整 C\5G43`  
adjustment process 调整过程；调整程序 \OkZ\!<hg  
adjustment range 调整幅度 q-;Y }q  
administered exchange rate 受管制汇率 XjL3Ar*