[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: O2:1aG  
fuU 3?SG  
A share Ａ股；甲类股份 qjsEyro$-  
abatement of tax 减税；减扣免税额 $|tk?Sps  
ABN AMRO Bank N.V. 荷兰银行 `&:>?Y/X2  
above-the-line expenditure 线上项目支出；经常预算支出 xpJ=yxO  
above-the-line receipt 线上项目收入；经常预算收入 t)5.m}  
ABSA Asia Limited 南非联合亚洲有限公司 !CdF,pd/)m  
absolute change 绝对数值变更 7~~suQ{F4  
absolute expenditure 实际开支 DYF(O-hJK  
absolute guideline figure 绝对准则数字 0g2rajS  
absolute interest 绝对权益 kX2Z@ w`  
absolute order of discharge 绝对破产解除令 h0 Xc=nj  
absolute profit margin 绝对利润幅度 Q?bCQZ{-Lh  
absolute value 实值；绝对值 H;seT X
L  
absolutely vested interest 绝对既得权益 V a
oqI  
absorbed cost 已吸收成本；已分摊成本 rJ{k1H>  
absorption 吸收；分摊；合并 I7\T :Q[  
absorption rate 吸收率；摊配率；分摊率 ^#t6/fY.#  
ACB Finance Limited 亚洲商业财务有限公司 =M6{{lI/  
acceptable form of reciprocity 合理的互惠条件 {PkR6.XhR  
acceptable rate 适当利率；适当汇率 PXG@]$~3  
acceptance agreement 承兑协议 Y!`pF  
acceptance for honour 参加承兑 r~G amjS  
acceptor 承兑人；接受人；受票人 D_?dy4\  
acceptor for honour 参加承兑人 <G 0Ut6J>  
accident insurance 意外保险 ,9M2'6=  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^u2x26].  
accident insurance scheme 意外保险计划 RBfzti6  
accident year basis 意外年度基准 Y>T<Qn^D  
accommodation 通融；贷款 jNI9 .45y  
accommodation bill 通融票据；空头票据 Nt;1&dwUb  
accommodation party 汇票代发人 }mo)OyIX  
account balance 帐户余额；帐户结余 9^8_^F  
account book 帐簿 ->*~e~T  
account collected in advance 预收款项 9{}"tk5$h  
account current book 往来帐簿 K^",LC JA  
account of after-acquired property 事后取得的财产报告 k[}WYs+r  
account of defaulter 拖欠帐目 )%b 5uZ  
account payable 应付帐款 l<qEX O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \<hHZS  
account receivable 应收帐款 b%KcS&-6  
account receivable report 应收帐款报表 Z^BZH/I?  
account statement 结单；帐单；会计财务报表 ?,]eN&`  
account title 帐户名称；会计科目 B6j/"x6N15  
accountant's report 会计师报告 "sIww  
Accountant's Report Rules 会计师报告规则 w5yX~8UzJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 505ejO|  
Accounting Arrangements 《会计安排》 {6O}E9  
accounting basis 会计基础 M?=I{}!@Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 
}ikN  
Accounting Circular 《会计通告》 >
oN Wf  
accounting class 会计类别 |&@`~OBa  
accounting date 记帐日期；会计结算日期 'BUfdb8d  
accounting for money 款项核算 G^cMY$?99  
Accounting Officer 会计主任 >l #D9 %  
accounting period 会计报告期；会计期 "bB0$>0,  
accounting policy 会计政策；会计方针 Y78DYbU.  
accounting practice 会计惯例 $ ce*W9`  
accounting principle 会计准则 89j:YfA=v  
accounting record 会计记录 "%bU74>  
accounting report 会计报告 0>46ZzxUZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c^cr_i  
Accounting Society of China 中国会计学会 XwfR/4  
accounting statement 会计报表 S_nAO\h  
accounting system 会计制度；会计系统 L&rtN@5;  
accounting transaction 会计事项；帐务交易 YNl".c  
accounting treatment 会计处理 >JA>np  
accounting year 会计年度 cq5^7.  
accretion 增值；添加 &E
YoviFp  
accrual 应计项目；应累算数目 XH(-anU"!P  
accrual basis 应计制；权责发生制 R+t]]n6#  
accrual basis accounting 应计制会计；权责发生制会计 :yE0DS<_  
accrue 应累算；应计 2.=G  
accrued benefit 应累算利益 E!.&y4  
accrued charges 应计费用 ?Q$ a@)x#  
accrued cumulative preference share dividend 应累算的累积优先股股息 0~+*$W  
accrued expenses 应累算费用 'r(g5H1}gi  
accrued interest payable 应付利息；应计未付利息 "LH!Trl@k  
accrued interest receivable 应收利息；应计未收利息 *_d N9  
accrued right 累算权益 a\~118 !  
accruing profit 应累算的利润 {LVA_7@  
accumulated fiscal reserve 累积财政储备 FA\U4l-
 
accumulated profit 累积利润；滚存溢利 }D?qj3?bj  
accumulated reserve 累积储备 Vugb;5Vl  
accumulation of surplus income 累积收益盈余 DSWmQQ  
acquired assets 既得资产 yyk@f%  
acquisition 收购；购置；取得 DF>t Q  
acquisition cost 购置成本 )p
e17T1|  
acquisition expenses 购置费用 DajN1}]  
acquisition of 100% interest 收购全部股权 I-1NZgv  
acquisition of control 取得控制权 +S+=lu _  
acquisition of fixed assets 购置固定资产 |H]0pbC)w  
acquisition of shell “买壳” e2K9CE.O  
acquisition price 收购价 KK5_;<  
act of God 天灾 Fa\jVFIQ  
acting partner 执事合伙人 WbBd<^Q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `X06JTqf:  
active partner 积极参与的合伙人 l&f"qF?  
active trading 交投活跃 xy$agt>j>  
actual circulation 实际流通 B]o5HA<k  
actual cost 实际成本 GYq.!d@O  
actual expenditure 实际开支；实际支出 k1
5B5
 
actual income 实际入息；实际收入；实际收益 Jbrjt/OG#I  
actual market 现货市场  XAb!hc   
actual price 现货价；实际价格 g]hTz)8fF  
actual profit 实际利润 `(rnD  
actual quotation 实盘；实际价位；实际报价 9Rg|oCP_  
actual year basis 按实际年度计算 3{wmKo|_X  
actuals 实货 bvK fxAih  
actuarial investigation 精算调查 ~F ,mc.  
actuarial principle 精算原则 5#|f:M]Bo|  
actuarial report 精算师报告 eiJ13`T  
Actuarial Society of Hong Kong 香港精算学会 TNHkHR[&  
actuarial valuation 精算师估值 &r)i6{w81  
actuary 精算师  !X5~!b^*  
ad referendum agreement 暂定协议；有待覆核的协定 G{ 9p.Q  
ad valorem duty 从价税；按值征税 /kLG/ry8l:  
ad valorem duty system 从价税制 5w# Ceg9  
ad valorem fee 从价费 sfv{z!mo  
ad valorem tariff 从价关税 ;6T>p  
additional allowance 额外免税额 GjmPpKIu\  
additional amount for unexpired risk 未过期风险的额外款额 =68
CR[H  
additional assessable profit 补加应评税利润 NR*s7>  
additional assessment 补加评税 k{?Pgf27  
additional commitment 额外承担 /R2K3E#  
additional commitment vote 额外承担拨款 iAO m[=W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [-*1M4D9  
additional dependent parent allowance 供养父母额外免税额 -f+U:/'.>v  
additional provision 额外拨款 ^`96
L  
additional stamp duty 附加印花税 t=IpVl!  
additional tax 补加税罚款；补加税款 V@QWJZ"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Y]ZNA
R  
adjudged bankrupt 被裁定破产 :slVja$e  
adjudicated bankrupt 裁定破产人 R*v~jR/   
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X~`<ik{q  
adjudication of bankruptcy 裁定破产；宣告破产 VOj{&O2c  
adjudication of insolvency 裁定无力偿还债务 m3cO{ 1I  
adjusted actual 经调整的实数；调整后的实数 SP,#KyWP0)  
adjusted current assets 经调整的流动资产；调整后的流动资产 |)7dh B  
adjusted figure 经调整的数字；调整后的数额 B-@ ]+W  
adjusted liabilities 经调整的负债；调整后的负债 km)5?  
adjusted loss 经调整的亏损；调整后的亏损 \sUk71L`j  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 "o=*f/M  
adjusted profit 经调整的利润；调整后的利润 -27uh  
adjusted surplus 经调整的盈余额；调整后的盈余额 x2^Yvgc-  
adjusted value 经调整的价值；调整后的价值 ^X&n-ui   
adjustment 调整；修订；理算〔保险〕 ww_gG5Fc$  
adjustment centre 调剂中心 Kn WjP21  
adjustment lag 调整过程的时间差距；调整时差 \5]${vs&s  
adjustment mechanism 调整机制 &s +DK`  
adjustment of loss 亏损调整 ugZ-*e7  
adjustment process 调整过程；调整程序 ~F</s.  
adjustment range 调整幅度 &m>yY{be  
administered exchange rate 受管制汇率 A[/_}bI|