[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: .F{}~ K]  
>WGX|"!"  
A share Ａ股；甲类股份 44Seq  
abatement of tax 减税；减扣免税额 Vvxc8v:  
ABN AMRO Bank N.V. 荷兰银行 |U;w!0  
above-the-line expenditure 线上项目支出；经常预算支出 r< d?  
above-the-line receipt 线上项目收入；经常预算收入 BDv|~NHs  
ABSA Asia Limited 南非联合亚洲有限公司 X=S}WKu  
absolute change 绝对数值变更 ;XD>$t@  
absolute expenditure 实际开支 Hl4vLx@  
absolute guideline figure 绝对准则数字 =RCfibT!C  
absolute interest 绝对权益 mI{CM: :  
absolute order of discharge 绝对破产解除令 20SF<V  
absolute profit margin 绝对利润幅度 "6|'&6&  
absolute value 实值；绝对值 `Gy>tD.#V-  
absolutely vested interest 绝对既得权益 ~m,mvRS  
absorbed cost 已吸收成本；已分摊成本 C9"f6>i  
absorption 吸收；分摊；合并 LaAgoarN  
absorption rate 吸收率；摊配率；分摊率 $G^H7|PzdC  
ACB Finance Limited 亚洲商业财务有限公司 brpN>\  
acceptable form of reciprocity 合理的互惠条件 =CD :.FG.  
acceptable rate 适当利率；适当汇率 [4V|UvKz  
acceptance agreement 承兑协议 %j 9vX$Hj  
acceptance for honour 参加承兑 J8`1V`$  
acceptor 承兑人；接受人；受票人 S[\cT:{OE  
acceptor for honour 参加承兑人 V!yp@%D  
accident insurance 意外保险 =6"hj,[Q  
Accident Insurance Association of Hong Kong 香港意外保险公会 |r<.R>  
accident insurance scheme 意外保险计划 UC?2mdLt^  
accident year basis 意外年度基准 X:zyzEhS  
accommodation 通融；贷款 DI2S %Nl  
accommodation bill 通融票据；空头票据 b_)QBE9  
accommodation party 汇票代发人 J\Oc]gi\L  
account balance 帐户余额；帐户结余 8&`T<ECq>  
account book 帐簿 cSHtl<UY  
account collected in advance 预收款项 dxae2 tV  
account current book 往来帐簿 f6/\JVi)-  
account of after-acquired property 事后取得的财产报告 N?`GZ+5  
account of defaulter 拖欠帐目  Hsux>+Q  
account payable 应付帐款 0X}w[^f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \a~;8):q=i  
account receivable 应收帐款
0z q\ j  
account receivable report 应收帐款报表 7\Yq]:;O  
account statement 结单；帐单；会计财务报表 Si%Eimiq  
account title 帐户名称；会计科目 k^vmR
e<lk  
accountant's report 会计师报告 4^jZv$l5  
Accountant's Report Rules 会计师报告规则 S4uR\|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 QKL]O*  
Accounting Arrangements 《会计安排》 *SAcH_I2$>  
accounting basis 会计基础 sVZ}nq{  
accounting by Official Receiver 破产管理署署长呈交的帐目 H~1?MAX  
Accounting Circular 《会计通告》 Q%b46"  
accounting class 会计类别 aV92.Z_Ku  
accounting date 记帐日期；会计结算日期 @%5F^Vbd  
accounting for money 款项核算 ]>]H:NEq  
Accounting Officer 会计主任 a7 '\*  
accounting period 会计报告期；会计期 oeU+?-y/b  
accounting policy 会计政策；会计方针 y|2g"J  
accounting practice 会计惯例 07HX5 Hd  
accounting principle 会计准则 ]T28q/B;k  
accounting record 会计记录 hF{mm(qyv  
accounting report 会计报告 s $=B~l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _ jM6ej<  
Accounting Society of China 中国会计学会 Lh5+fk~i~8  
accounting statement 会计报表 D-;43>yi<  
accounting system 会计制度；会计系统 DQHGq_unP  
accounting transaction 会计事项；帐务交易 0^tJX1L  
accounting treatment 会计处理 rO2PbF3  
accounting year 会计年度 h?O%XnD  
accretion 增值；添加 v|hKf6  
accrual 应计项目；应累算数目 f<xt3  
accrual basis 应计制；权责发生制 F\$}8
,9  
accrual basis accounting 应计制会计；权责发生制会计 i~M.F=I5  
accrue 应累算；应计 L:];[xa%  
accrued benefit 应累算利益 #IciNCIrG  
accrued charges 应计费用 5Qe
}v  
accrued cumulative preference share dividend 应累算的累积优先股股息 h: (l+jr  
accrued expenses 应累算费用 l>Oe ,`9O  
accrued interest payable 应付利息；应计未付利息 I[ YfF  
accrued interest receivable 应收利息；应计未收利息 ?eZ"UGZg'  
accrued right 累算权益 >5YYij5Aj  
accruing profit 应累算的利润 d`rDEa
 
accumulated fiscal reserve 累积财政储备
m]b.P,~v  
accumulated profit 累积利润；滚存溢利 <H(AS'  
accumulated reserve 累积储备 vcUM]m8k
 
accumulation of surplus income 累积收益盈余 }N=zn7W  
acquired assets 既得资产 Wug?CFX+T  
acquisition 收购；购置；取得 [O =)FiY-  
acquisition cost 购置成本 L?pvz}  
acquisition expenses 购置费用 l[OQo|_  
acquisition of 100% interest 收购全部股权 Hwi7oXP  
acquisition of control 取得控制权 dYttse'  
acquisition of fixed assets 购置固定资产 Zi'8~iEH  
acquisition of shell “买壳” 3j
Q$72_  
acquisition price 收购价 vmQ DcCw  
act of God 天灾 8*X L19N  
acting partner 执事合伙人 % w/1Uo24  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @;-Un/'C;7  
active partner 积极参与的合伙人 }z%/6`7)|  
active trading 交投活跃 S| ?--vai_  
actual circulation 实际流通 kT3;%D^  
actual cost 实际成本 4zvU"np  
actual expenditure 实际开支；实际支出 h3ZL0Fi*  
actual income 实际入息；实际收入；实际收益 +(hwe jyC  
actual market 现货市场 8YkH  
actual price 现货价；实际价格 T%xL=STJNy  
actual profit 实际利润 Y@xeyMzE  
actual quotation 实盘；实际价位；实际报价 ;C@^wI  
actual year basis 按实际年度计算 sJ*U Fm{  
actuals 实货 dtXJ<1:  
actuarial investigation 精算调查 N1zrfn-VU  
actuarial principle 精算原则 fpC@3itI  
actuarial report 精算师报告 )=y6s^}  
Actuarial Society of Hong Kong 香港精算学会 04LVa|Y@U  
actuarial valuation 精算师估值 -"b3q  
actuary 精算师 UmMYe4LQR  
ad referendum agreement 暂定协议；有待覆核的协定  l3 Bc g  
ad valorem duty 从价税；按值征税 _z6
u^#Si  
ad valorem duty system 从价税制 i]Of<eQ"  
ad valorem fee 从价费 ))-M+CA  
ad valorem tariff 从价关税 U0=zuRr n  
additional allowance 额外免税额 !c' ;L'  
additional amount for unexpired risk 未过期风险的额外款额 JaN_[ou  
additional assessable profit 补加应评税利润 'cCj@bZ9X  
additional assessment 补加评税 k:yu2dQh  
additional commitment 额外承担 gG?*Fi  
additional commitment vote 额外承担拨款 omU)hFvyS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i(#c Yb  
additional dependent parent allowance 供养父母额外免税额 P_Ja?)GT  
additional provision 额外拨款 6R,b 8
 
additional stamp duty 附加印花税 9O_N iu0  
additional tax 补加税罚款；补加税款 = nN*9HRD  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +m},c-,=$w  
adjudged bankrupt 被裁定破产 \r&@3a.>  
adjudicated bankrupt 裁定破产人 ^d=@RTyo/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 WM7/|.HQ  
adjudication of bankruptcy 裁定破产；宣告破产 #GJh:#tt^  
adjudication of insolvency 裁定无力偿还债务 AMiFsgBj  
adjusted actual 经调整的实数；调整后的实数 +opN\`  
adjusted current assets 经调整的流动资产；调整后的流动资产 `^Sq>R!;  
adjusted figure 经调整的数字；调整后的数额 ph+tk5k  
adjusted liabilities 经调整的负债；调整后的负债 Z-V%lRQ=b  
adjusted loss 经调整的亏损；调整后的亏损 ,3[<C)'[  
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 fXQRsL8 ]  
adjusted profit 经调整的利润；调整后的利润 3`!KndY1  
adjusted surplus 经调整的盈余额；调整后的盈余额 smS0Rk  
adjusted value 经调整的价值；调整后的价值 )xs,  
adjustment 调整；修订；理算〔保险〕 *XR~fs?/*W  
adjustment centre 调剂中心 jv^L~<u  
adjustment lag 调整过程的时间差距；调整时差 .OUE'5e p  
adjustment mechanism 调整机制 $S("-3  
adjustment of loss 亏损调整 H(m+rk  
adjustment process 调整过程；调整程序 }# ^PbM  
adjustment range 调整幅度 +E a XS  
administered exchange rate 受管制汇率 SZ){1Hu