[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+R4nFA  
F*hOa|7/  
A share Ａ股；甲类股份 xn(lkQ6Fm  
abatement of tax 减税；减扣免税额 [;II2[5 ,  
ABN AMRO Bank N.V. 荷兰银行 92+LY]jS  
above-the-line expenditure 线上项目支出；经常预算支出 %qR
bl4  
above-the-line receipt 线上项目收入；经常预算收入 G8OLx+!0e  
ABSA Asia Limited 南非联合亚洲有限公司 H27_T]\  
absolute change 绝对数值变更 ;1}~(I#Y  
absolute expenditure 实际开支 uiDK&@RS  
absolute guideline figure 绝对准则数字 {ScilT  
absolute interest 绝对权益 dK,j|  
absolute order of discharge 绝对破产解除令 Iz^~=yV)  
absolute profit margin 绝对利润幅度 Da5Zz(  
absolute value 实值；绝对值 B*E:?4(<P  
absolutely vested interest 绝对既得权益 E$m3Gg)s>N  
absorbed cost 已吸收成本；已分摊成本 #\1;d8h  
absorption 吸收；分摊；合并 OO
S(YP@b  
absorption rate 吸收率；摊配率；分摊率 V*SKWP  
ACB Finance Limited 亚洲商业财务有限公司 aH'Sz'|E  
acceptable form of reciprocity 合理的互惠条件 l'T3RC,\  
acceptable rate 适当利率；适当汇率 ,tv P"@d  
acceptance agreement 承兑协议 t8 g^W K  
acceptance for honour 参加承兑 T(K~be  
acceptor 承兑人；接受人；受票人 l)GV&V  
acceptor for honour 参加承兑人 to9 u%d8  
accident insurance 意外保险 @U'I_`LL  
Accident Insurance Association of Hong Kong 香港意外保险公会 .)|r!X  
accident insurance scheme 意外保险计划 1 *'SP6g  
accident year basis 意外年度基准 ~{'.9  
accommodation 通融；贷款 <SmXMruU  
accommodation bill 通融票据；空头票据 '`=z52  
accommodation party 汇票代发人 l'HrU 1_7Y  
account balance 帐户余额；帐户结余 Qy`{y?T2  
account book 帐簿  UN[rW0*  
account collected in advance 预收款项 $J&wwP[  
account current book 往来帐簿 L31B:t ^  
account of after-acquired property 事后取得的财产报告 \Fj$^I
>C  
account of defaulter 拖欠帐目 Alaq![7MDP  
account payable 应付帐款 `|e?91@vEa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ST1PSuC~  
account receivable 应收帐款 &yN@(P)  
account receivable report 应收帐款报表 udM<jY]5p  
account statement 结单；帐单；会计财务报表 cx M=#Go  
account title 帐户名称；会计科目 =z^v)=uhp  
accountant's report 会计师报告 rr>*_67-:  
Accountant's Report Rules 会计师报告规则 !mH2IjcL  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _3-nw  
Accounting Arrangements 《会计安排》 T:IKyb  
accounting basis 会计基础 :a#Mq9ph!  
accounting by Official Receiver 破产管理署署长呈交的帐目 )?RR1P-ID  
Accounting Circular 《会计通告》 X(kyu ,w  
accounting class 会计类别 =7pLU+ u  
accounting date 记帐日期；会计结算日期 w
?]k$  
accounting for money 款项核算 YpMQY-n  
Accounting Officer 会计主任 6O8'T`F[  
accounting period 会计报告期；会计期 lR_ 4iyqb  
accounting policy 会计政策；会计方针 qwJe
eax  
accounting practice 会计惯例 ]+x;tPo  
accounting principle 会计准则 FglCqO}  
accounting record 会计记录 6T0[ ~@g5  
accounting report 会计报告 UO$z_ p]w  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v8p-<N)  
Accounting Society of China 中国会计学会 6[>U
F!.=  
accounting statement 会计报表 is?H1V~8`$  
accounting system 会计制度；会计系统 *.4;7#  
accounting transaction 会计事项；帐务交易 cLR02  
accounting treatment 会计处理 [ah%>&u  
accounting year 会计年度 j/_@~MJBt  
accretion 增值；添加 Cp(,+dD  
accrual 应计项目；应累算数目 F }l_=  
accrual basis 应计制；权责发生制 1"ko wp  
accrual basis accounting 应计制会计；权责发生制会计 '^"6EF.R  
accrue 应累算；应计 &>43l+  
accrued benefit 应累算利益 7bOL,S  
accrued charges 应计费用 pv8"E?9,k  
accrued cumulative preference share dividend 应累算的累积优先股股息 9Y&,dBj+  
accrued expenses 应累算费用 ) '"@L7U  
accrued interest payable 应付利息；应计未付利息 m:A7*r[  
accrued interest receivable 应收利息；应计未收利息 ,y@`
=  
accrued right 累算权益 ;=.VKW%U  
accruing profit 应累算的利润 $[txZN  
accumulated fiscal reserve 累积财政储备 xo/[,rR  
accumulated profit 累积利润；滚存溢利 `P
}T{!P+6  
accumulated reserve 累积储备 0
p\R@{  
accumulation of surplus income 累积收益盈余 +Z[(s!  
acquired assets 既得资产 l}B,SkP^  
acquisition 收购；购置；取得 lSU&Yqx  
acquisition cost 购置成本 Q|Uq.UjY  
acquisition expenses 购置费用 (r,tU(  
acquisition of 100% interest 收购全部股权 B]oIFLED  
acquisition of control 取得控制权 LQ pUyqR  
acquisition of fixed assets 购置固定资产 . fq[>zG'&  
acquisition of shell “买壳” 99
/fI  
acquisition price 收购价
@*jd.a`  
act of God 天灾 YOo?.[}@  
acting partner 执事合伙人 -N+' +  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,p6X3zY  
active partner 积极参与的合伙人 E`%Ewt$Z  
active trading 交投活跃 .n]P6t  
actual circulation 实际流通 d[;=X.fZ2  
actual cost 实际成本 Un\h[m  
actual expenditure 实际开支；实际支出 W_(  
actual income 实际入息；实际收入；实际收益 n| =k9z<y8  
actual market 现货市场 R4=n">>Q  
actual price 现货价；实际价格 3l"7$B  
actual profit 实际利润 F3[3~r  
actual quotation 实盘；实际价位；实际报价 sI
pq  
actual year basis 按实际年度计算 AA34JVm]  
actuals 实货 Cn4o^6?"  
actuarial investigation 精算调查 (@Q@B%!!K  
actuarial principle 精算原则 44_ 7gOZ  
actuarial report 精算师报告 ~L j[xP  
Actuarial Society of Hong Kong 香港精算学会 7KU/ 1l9$9  
actuarial valuation 精算师估值 _uU}J5d.  
actuary 精算师 eED Fm  
ad referendum agreement 暂定协议；有待覆核的协定 Y%OE1F$6NN  
ad valorem duty 从价税；按值征税 /N(L52mz  
ad valorem duty system 从价税制 A`2l;MW  
ad valorem fee 从价费 .nX+
!EXeS  
ad valorem tariff 从价关税 zMasA  
additional allowance 额外免税额 n)$T zND  
additional amount for unexpired risk 未过期风险的额外款额 l(|@ dp  
additional assessable profit 补加应评税利润 $'!r/jV  
additional assessment 补加评税 (.Y t| "j  
additional commitment 额外承担 +4U?*:n  
additional commitment vote 额外承担拨款 WMfu5x7e4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2@WF]*Z  
additional dependent parent allowance 供养父母额外免税额 v7 "' ^sZ?  
additional provision 额外拨款 qXmkeidb&W  
additional stamp duty 附加印花税 Xi3:Ok6FZ  
additional tax 补加税罚款；补加税款 zTb!$8D"g  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CbTYt6DC  
adjudged bankrupt 被裁定破产 )HWf`;VQ  
adjudicated bankrupt 裁定破产人 KMZ:$H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xJ H]>#XJ  
adjudication of bankruptcy 裁定破产；宣告破产 9qxB/5d_  
adjudication of insolvency 裁定无力偿还债务 jeM %XI  
adjusted actual 经调整的实数；调整后的实数  J5PXmL  
adjusted current assets 经调整的流动资产；调整后的流动资产 g}nlb.b]{m  
adjusted figure 经调整的数字；调整后的数额 f%ude@E3  
adjusted liabilities 经调整的负债；调整后的负债 n]G!@- z  
adjusted loss 经调整的亏损；调整后的亏损 "C 7-^R#  
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 @#[<5ld  
adjusted profit 经调整的利润；调整后的利润 q]+'{Ci@  
adjusted surplus 经调整的盈余额；调整后的盈余额 |~vo  
adjusted value 经调整的价值；调整后的价值 t>;u;XY!;  
adjustment 调整；修订；理算〔保险〕 D>wq4u  
adjustment centre 调剂中心 ;A)w:"m  
adjustment lag 调整过程的时间差距；调整时差 R<aF;Rvb5  
adjustment mechanism 调整机制 /-BKdkBCpZ  
adjustment of loss 亏损调整 Y(QLlJ*)/  
adjustment process 调整过程；调整程序 m~a'  
adjustment range 调整幅度 {w*5uI% %e  
administered exchange rate 受管制汇率 ?.66B9Lld