[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]4qS('[  
2eo]D ?}  
A share Ａ股；甲类股份 & 9}L +/,  
abatement of tax 减税；减扣免税额 4scY8(1  
ABN AMRO Bank N.V. 荷兰银行 G8dC5+h  
above-the-line expenditure 线上项目支出；经常预算支出 rOQ@(aUAZ  
above-the-line receipt 线上项目收入；经常预算收入 KI)jP((  
ABSA Asia Limited 南非联合亚洲有限公司 (8qD'(@  
absolute change 绝对数值变更 <wWZ]P2]  
absolute expenditure 实际开支 -9TNU7^  
absolute guideline figure 绝对准则数字 $*w]]b$Dn  
absolute interest 绝对权益 z(b0U6)qQ  
absolute order of discharge 绝对破产解除令 Xu\FcQ{  
absolute profit margin 绝对利润幅度 C1&~Y.6m  
absolute value 实值；绝对值 p vone,y2  
absolutely vested interest 绝对既得权益 Z^ynw8k"  
absorbed cost 已吸收成本；已分摊成本 eH, r%r,  
absorption 吸收；分摊；合并 JAJo^}}{b  
absorption rate 吸收率；摊配率；分摊率 ]D_"tQ?i  
ACB Finance Limited 亚洲商业财务有限公司 v zgR3r  
acceptable form of reciprocity 合理的互惠条件 "[M,PI!B  
acceptable rate 适当利率；适当汇率 tS#=I.ET  
acceptance agreement 承兑协议 J&Ig%&/  
acceptance for honour 参加承兑 8g0By;h;  
acceptor 承兑人；接受人；受票人 h6J0b_3h4  
acceptor for honour 参加承兑人 J m8{@D%  
accident insurance 意外保险 1AMxZ (e  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?.Mw  
accident insurance scheme 意外保险计划 s| B  
accident year basis 意外年度基准 #tX\m;  
accommodation 通融；贷款 0'8_:|5  
accommodation bill 通融票据；空头票据 '-C%?*ku  
accommodation party 汇票代发人 *+|D8xp  
account balance 帐户余额；帐户结余 4)MKYhm  
account book 帐簿 E_sKDybj  
account collected in advance 预收款项 q"BM*:W  
account current book 往来帐簿 tgmG#b*  
account of after-acquired property 事后取得的财产报告 ?pSb,kN}'  
account of defaulter 拖欠帐目 s zBlyT  
account payable 应付帐款 M~%~y`D^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 OBrb
WXp@  
account receivable 应收帐款 BkywYCWZ )  
account receivable report 应收帐款报表 fLkZ'~e!  
account statement 结单；帐单；会计财务报表  dxHKXw  
account title 帐户名称；会计科目 .axJ'*~W  
accountant's report 会计师报告 1eQfc{[g  
Accountant's Report Rules 会计师报告规则 X*f#S:kiNU  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,36AR|IO)  
Accounting Arrangements 《会计安排》 MI8f(
ZJK5  
accounting basis 会计基础 R>Q&Ax  
accounting by Official Receiver 破产管理署署长呈交的帐目 A"|y<  
Accounting Circular 《会计通告》 {2jetX`@h  
accounting class 会计类别 !J#oN+AR  
accounting date 记帐日期；会计结算日期 ]?KTw8j}  
accounting for money 款项核算 WRa1VU&f  
Accounting Officer 会计主任 'Mp8!9=&  
accounting period 会计报告期；会计期 : L}Fm2^  
accounting policy 会计政策；会计方针 \l)Jb* t  
accounting practice 会计惯例 abog\0  
accounting principle 会计准则 dL{zU4iUR  
accounting record 会计记录 (4:&tm/;  
accounting report 会计报告 ":=\ci]e%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 kpF")0qr  
Accounting Society of China 中国会计学会 %DyukUJ  
accounting statement 会计报表 4#<r}j12z  
accounting system 会计制度；会计系统 G@$ Y6To[  
accounting transaction 会计事项；帐务交易 3PRg/vD3  
accounting treatment 会计处理 KmF"
Ccc  
accounting year 会计年度 IQz"FH?  
accretion 增值；添加 BY*{j&^  
accrual 应计项目；应累算数目 Oz8"s4Y7  
accrual basis 应计制；权责发生制 O5rHN;\_  
accrual basis accounting 应计制会计；权责发生制会计 ai,\'%N  
accrue 应累算；应计 h?t#ABsVK  
accrued benefit 应累算利益 U(xN}Y?  
accrued charges 应计费用 cV;<!f+  
accrued cumulative preference share dividend 应累算的累积优先股股息 9, A(|g  
accrued expenses 应累算费用 hA?Flq2QV  
accrued interest payable 应付利息；应计未付利息 d,%e?8x5  
accrued interest receivable 应收利息；应计未收利息 ^a>3U l{  
accrued right 累算权益 Myj 5qh  
accruing profit 应累算的利润 ,<Ag&*YE4  
accumulated fiscal reserve 累积财政储备 _LVwjZ
X[  
accumulated profit 累积利润；滚存溢利 *??!~RE  
accumulated reserve 累积储备 o )\\(^ld  
accumulation of surplus income 累积收益盈余 Bh`Y?S  
acquired assets 既得资产 rE->z
  
acquisition 收购；购置；取得 ojmF:hR"  
acquisition cost 购置成本 ]|H`?L  
acquisition expenses 购置费用 e6G=Bq$  
acquisition of 100% interest 收购全部股权 m-xnbTcQ  
acquisition of control 取得控制权 RSv?imi=  
acquisition of fixed assets 购置固定资产 ;)n
kY6-  
acquisition of shell “买壳” +,;"?j6<p  
acquisition price 收购价 J#1-Le8@  
act of God 天灾 ot%^FvQ[c  
acting partner 执事合伙人 Uz4!O  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2OA0
rH"v  
active partner 积极参与的合伙人 :| s  
active trading 交投活跃 4n9".UH
h  
actual circulation 实际流通 d+caGpaR  
actual cost 实际成本 ^l,(~03_  
actual expenditure 实际开支；实际支出 kjj4%0"  
actual income 实际入息；实际收入；实际收益 st_.~m!/  
actual market 现货市场 7dm:L'0  
actual price 现货价；实际价格 xYmh{Vc8  
actual profit 实际利润 :.VI*X:aQh  
actual quotation 实盘；实际价位；实际报价 VtTTvP3  
actual year basis 按实际年度计算 w
"Pn N  
actuals 实货 v|K,  
actuarial investigation 精算调查 pA%}CmrMq  
actuarial principle 精算原则 RJpRsr  
actuarial report 精算师报告 Ux/|D_rlf  
Actuarial Society of Hong Kong 香港精算学会 "=0(a)01p:  
actuarial valuation 精算师估值 AfAlDM'  
actuary 精算师 kVmRv.zZ  
ad referendum agreement 暂定协议；有待覆核的协定 :eH*biXy}2  
ad valorem duty 从价税；按值征税 p&s~O,Bw$  
ad valorem duty system 从价税制 |>Ld'\i8  
ad valorem fee 从价费
_ww>u""B~  
ad valorem tariff 从价关税 w$)NW57[|  
additional allowance 额外免税额 *XU2%"Sc  
additional amount for unexpired risk 未过期风险的额外款额 =%)Y, )"  
additional assessable profit 补加应评税利润 VYR<x QA  
additional assessment 补加评税 ^@V;`jsll  
additional commitment 额外承担 "^froQ{"T  
additional commitment vote 额外承担拨款 \4`:~c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )X2/_3  
additional dependent parent allowance 供养父母额外免税额 O|} p=ny  
additional provision 额外拨款 Yy 8?X9r.  
additional stamp duty 附加印花税 iJ&jg`"=F  
additional tax 补加税罚款；补加税款 >eC>sTPQ{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /!i`K{  
adjudged bankrupt 被裁定破产 v 1.8]||^  
adjudicated bankrupt 裁定破产人 MwuRxeRO-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X7~^D[X  
adjudication of bankruptcy 裁定破产；宣告破产 W?:e4:Q  
adjudication of insolvency 裁定无力偿还债务 GX
nrVI   
adjusted actual 经调整的实数；调整后的实数 FUO9jX  
adjusted current assets 经调整的流动资产；调整后的流动资产 !,cLc}a  
adjusted figure 经调整的数字；调整后的数额 0X<U.Sxn  
adjusted liabilities 经调整的负债；调整后的负债 S
{Q2KD  
adjusted loss 经调整的亏损；调整后的亏损 R<<U(.E  
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 PY@BgL=/  
adjusted profit 经调整的利润；调整后的利润 E]P7u"1  
adjusted surplus 经调整的盈余额；调整后的盈余额 v[2N-  
adjusted value 经调整的价值；调整后的价值 W]W[oTJ5  
adjustment 调整；修订；理算〔保险〕 L%`MoTpKq  
adjustment centre 调剂中心 {y%|Io`P  
adjustment lag 调整过程的时间差距；调整时差 %TeH#%[g>\  
adjustment mechanism 调整机制 3sK^ (  
adjustment of loss 亏损调整 1\X_B`xwD  
adjustment process 调整过程；调整程序 V<i_YLYmJe  
adjustment range 调整幅度 ]:r(U5 #  
administered exchange rate 受管制汇率 W9G1w
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