[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: ~<.{z]*O  
ken.#>w  
A share Ａ股；甲类股份 =]r2;014  
abatement of tax 减税；减扣免税额 uHsLlfTn  
ABN AMRO Bank N.V. 荷兰银行 bv;.6C(T<  
above-the-line expenditure 线上项目支出；经常预算支出 nC%<BatQ  
above-the-line receipt 线上项目收入；经常预算收入 W ]$/qyc&J  
ABSA Asia Limited 南非联合亚洲有限公司 qSDn0^y  
absolute change 绝对数值变更 m-6&-G#  
absolute expenditure 实际开支 nQOzKw<j%  
absolute guideline figure 绝对准则数字 <O1os"w  
absolute interest 绝对权益 A^E 6)A=  
absolute order of discharge 绝对破产解除令 [8<0Q_?,  
absolute profit margin 绝对利润幅度 Bq;GO  
absolute value 实值；绝对值 K5rra%a-7  
absolutely vested interest 绝对既得权益 f
|=
u{6  
absorbed cost 已吸收成本；已分摊成本 oiIl\#C  
absorption 吸收；分摊；合并 bU/4KZ'-^  
absorption rate 吸收率；摊配率；分摊率 (j~T7og  
ACB Finance Limited 亚洲商业财务有限公司 V.9p4k`  
acceptable form of reciprocity 合理的互惠条件 )QWhzY  
acceptable rate 适当利率；适当汇率 gAh#H ?MM  
acceptance agreement 承兑协议 ^D
1gcI  
acceptance for honour 参加承兑 L|Xg4Z  
acceptor 承兑人；接受人；受票人 .R@s6}C`}=  
acceptor for honour 参加承兑人 kS35X)-  
accident insurance 意外保险 E]v]fy"  
Accident Insurance Association of Hong Kong 香港意外保险公会 k+%&dEE|vH  
accident insurance scheme 意外保险计划 S[gACEZ =  
accident year basis 意外年度基准 Qcks:|5  
accommodation 通融；贷款 o%f:BJS  
accommodation bill 通融票据；空头票据 }VRl L>HAC  
accommodation party 汇票代发人 oeZUd}P  
account balance 帐户余额；帐户结余 ?K;l 5$?%  
account book 帐簿 2~4&4  
account collected in advance 预收款项 c:52pYf+  
account current book 往来帐簿 qcouZO  
account of after-acquired property 事后取得的财产报告 A|,qjiEJCc  
account of defaulter 拖欠帐目 D^2lb"3  
account payable 应付帐款 _-sFJi8B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )Fp$ *]|  
account receivable 应收帐款 &S`g&  
account receivable report 应收帐款报表 Fc80HK5R  
account statement 结单；帐单；会计财务报表 gTgoS:M"_O  
account title 帐户名称；会计科目 kxN O9w  
accountant's report 会计师报告 BzzZ.AH~  
Accountant's Report Rules 会计师报告规则 :\I*_00!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yf;TIh%)=  
Accounting Arrangements 《会计安排》 [KFCc_:  
accounting basis 会计基础 zRa2iCi  
accounting by Official Receiver 破产管理署署长呈交的帐目 7p hf  
Accounting Circular 《会计通告》 NM^uP+uS  
accounting class 会计类别 gq;>DY]  
accounting date 记帐日期；会计结算日期 dC8}Ttc}  
accounting for money 款项核算 /D1Lh_,2  
Accounting Officer 会计主任 xkw=os  
accounting period 会计报告期；会计期 _si5z  
accounting policy 会计政策；会计方针 6bc\ )n`  
accounting practice 会计惯例 ;BqCjS%`N  
accounting principle 会计准则 jVLJqWP'!  
accounting record 会计记录 {;E
6jw@  
accounting report 会计报告 Cl9rJ oT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n1b:Bv4"]#  
Accounting Society of China 中国会计学会 !V(r p80  
accounting statement 会计报表 :s&dn%5N"  
accounting system 会计制度；会计系统 Ue60Mf
  
accounting transaction 会计事项；帐务交易 WR`NISSp  
accounting treatment 会计处理 \'<P~I&p  
accounting year 会计年度 cC>Svf[CzK  
accretion 增值；添加 <&3aP}  
accrual 应计项目；应累算数目 5y 5Dn!`  
accrual basis 应计制；权责发生制 +}M3O]?4  
accrual basis accounting 应计制会计；权责发生制会计 9PACXW0  
accrue 应累算；应计 "&/2 @

 
accrued benefit 应累算利益 n
T}Wx/ aT  
accrued charges 应计费用 $Hj;i/zD  
accrued cumulative preference share dividend 应累算的累积优先股股息 $2}#):`  
accrued expenses 应累算费用 ^e <E/j{~  
accrued interest payable 应付利息；应计未付利息 K6 >\4'q  
accrued interest receivable 应收利息；应计未收利息 4p-"1c$  
accrued right 累算权益 I#M>b:"te  
accruing profit 应累算的利润 5-$D<}Z  
accumulated fiscal reserve 累积财政储备 |,5|ZpgL  
accumulated profit 累积利润；滚存溢利 0IdA!.|  
accumulated reserve 累积储备 cV0CI&  
accumulation of surplus income 累积收益盈余 'Etq;^H  
acquired assets 既得资产  7n.Oem  
acquisition 收购；购置；取得 [` qdpzUp&  
acquisition cost 购置成本 9(q(;|;Hp  
acquisition expenses 购置费用 NN=^4Xpc:  
acquisition of 100% interest 收购全部股权 %7}j|eS)G  
acquisition of control 取得控制权 =EMB~i  
acquisition of fixed assets 购置固定资产 "O0xh_Nr  
acquisition of shell “买壳” }.&;NgZS  
acquisition price 收购价 c`p'5qz  
act of God 天灾 rIJPg F  
acting partner 执事合伙人 r~h#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 / 3N2?zS{  
active partner 积极参与的合伙人 JI!1 .]&  
active trading 交投活跃 5qnei\~  
actual circulation 实际流通 @GKDSS4jv  
actual cost 实际成本 pWRdI_  
actual expenditure 实际开支；实际支出 2X2Ax~d@  
actual income 实际入息；实际收入；实际收益 Z{^!z  
actual market 现货市场 #7O7O~  
actual price 现货价；实际价格 ]vQa~}  
actual profit 实际利润 uQW)pD{_  
actual quotation 实盘；实际价位；实际报价 Cb
+sE"x]  
actual year basis 按实际年度计算 gtuSJ+up  
actuals 实货 mw
5>[  
actuarial investigation 精算调查 w PR Ns9^  
actuarial principle 精算原则 fxcE1=a  
actuarial report 精算师报告 6-wpR  
Actuarial Society of Hong Kong 香港精算学会 'bl9fO4v  
actuarial valuation 精算师估值 @o0HD
S  
actuary 精算师 SSF:PTeG>  
ad referendum agreement 暂定协议；有待覆核的协定 |Gz<I  
ad valorem duty 从价税；按值征税 F`:Q  
ad valorem duty system 从价税制 ~%*l>GkP*  
ad valorem fee 从价费 <9pI~\@w  
ad valorem tariff 从价关税 QIkF
X.^  
additional allowance 额外免税额 `C>h]H(  
additional amount for unexpired risk 未过期风险的额外款额 #!Cg$6%x9  
additional assessable profit 补加应评税利润 )W\)kDh!  
additional assessment 补加评税 i\IpS@/{-v  
additional commitment 额外承担 i 7]o[  
additional commitment vote 额外承担拨款 _|C3\x1c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 55O}SUs!P  
additional dependent parent allowance 供养父母额外免税额 KJT N"hF   
additional provision 额外拨款 ^N<a HFF  
additional stamp duty 附加印花税 /9ORVV   
additional tax 补加税罚款；补加税款 KcV "<9rE  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gaXo)oS  
adjudged bankrupt 被裁定破产 DLbP$&o  
adjudicated bankrupt 裁定破产人 P[
o"%NZ'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 VDnrm*  
adjudication of bankruptcy 裁定破产；宣告破产 J0IKI,X.  
adjudication of insolvency 裁定无力偿还债务 ;b [>{Q;  
adjusted actual 经调整的实数；调整后的实数 LE}`rW3  
adjusted current assets 经调整的流动资产；调整后的流动资产 bnfeZR1m_  
adjusted figure 经调整的数字；调整后的数额 3/v tx9D  
adjusted liabilities 经调整的负债；调整后的负债 X40 gJV<  
adjusted loss 经调整的亏损；调整后的亏损 |gA@$1+}  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 n/;{-  
adjusted profit 经调整的利润；调整后的利润 8x1!15Wiz  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]B(}^N>WH  
adjusted value 经调整的价值；调整后的价值 6g-jhsW6  
adjustment 调整；修订；理算〔保险〕 i%133in  
adjustment centre 调剂中心 dwB#k$VIOw  
adjustment lag 调整过程的时间差距；调整时差 +iN!$zF5]  
adjustment mechanism 调整机制 -!+i ^r
 
adjustment of loss 亏损调整 i-0 :Fs  
adjustment process 调整过程；调整程序 Q%aF ~  
adjustment range 调整幅度 X#axCDM-  
administered exchange rate 受管制汇率 Eo$l-Hl5=