[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: U#<{RqY  
`b%^_@Fb  
A share Ａ股；甲类股份 `u_k?)lK  
abatement of tax 减税；减扣免税额 'I:_}q  
ABN AMRO Bank N.V. 荷兰银行 |C5{[ z  
above-the-line expenditure 线上项目支出；经常预算支出 Ocn@JOg  
above-the-line receipt 线上项目收入；经常预算收入
QL2 `X2  
ABSA Asia Limited 南非联合亚洲有限公司 w, _LC)9  
absolute change 绝对数值变更 7xR:\FBa^  
absolute expenditure 实际开支 s,l*=<  
absolute guideline figure 绝对准则数字 R<%{I)  
absolute interest 绝对权益 2|U6dLZ!  
absolute order of discharge 绝对破产解除令 _>r(T4}]  
absolute profit margin 绝对利润幅度 t:xTmK&vt  
absolute value 实值；绝对值 UMT}2d%  
absolutely vested interest 绝对既得权益 Om_ "X6  
absorbed cost 已吸收成本；已分摊成本 /!y;h-  
absorption 吸收；分摊；合并 MBnxF^c&P  
absorption rate 吸收率；摊配率；分摊率 \Co Z+  
ACB Finance Limited 亚洲商业财务有限公司 e)}=T0 s  
acceptable form of reciprocity 合理的互惠条件 Y kvEQ=  
acceptable rate 适当利率；适当汇率 3#GIZL}!x  
acceptance agreement 承兑协议 cr?ZXu
_  
acceptance for honour 参加承兑 1^ go)(Mx  
acceptor 承兑人；接受人；受票人 4ElS_u^cP7  
acceptor for honour 参加承兑人 <q Q@OUI   
accident insurance 意外保险 O1+yOef"k  
Accident Insurance Association of Hong Kong 香港意外保险公会 Xq"Es  
accident insurance scheme 意外保险计划 s OLjT34  
accident year basis 意外年度基准 *P&lAyt6  
accommodation 通融；贷款 g@pK9R%wH<  
accommodation bill 通融票据；空头票据 Z&=
Oe^  
accommodation party 汇票代发人 xsNOjHk  
account balance 帐户余额；帐户结余 Ekh)l0 l  
account book 帐簿 -KfMKN~  
account collected in advance 预收款项 |34w<0Pc,  
account current book 往来帐簿 O
7yj<  
account of after-acquired property 事后取得的财产报告 jl>wvY||  
account of defaulter 拖欠帐目 |KO[[4b ?+  
account payable 应付帐款 /CbiYm  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B]mMwqM#  
account receivable 应收帐款 +ZFN8  
account receivable report 应收帐款报表 NL2D,  
account statement 结单；帐单；会计财务报表 =WEDQ\ c  
account title 帐户名称；会计科目 Y"nz l]T  
accountant's report 会计师报告 ^t$uDQ[hA  
Accountant's Report Rules 会计师报告规则 IGab~`c-[  
accounting and auditing procedure 会计与审计程序；会计与核数程序
#\O'*mz  
Accounting Arrangements 《会计安排》 I :b
T"N  
accounting basis 会计基础 }]<|`FNc  
accounting by Official Receiver 破产管理署署长呈交的帐目 4r86@^c*  
Accounting Circular 《会计通告》 sM%l:Fv  
accounting class 会计类别 C)UU/4a;  
accounting date 记帐日期；会计结算日期 uD[T l  
accounting for money 款项核算 ,DEcCHr,  
Accounting Officer 会计主任 G]mD_J1$  
accounting period 会计报告期；会计期 :@@m'zF<;  
accounting policy 会计政策；会计方针 mX?t|:[b  
accounting practice 会计惯例 L|;sB=$'{  
accounting principle 会计准则 zZey
 
accounting record 会计记录 yf-2E_yB  
accounting report 会计报告 Uv~|Xj4.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4$U^)\06W  
Accounting Society of China 中国会计学会 ub+XgNO  
accounting statement 会计报表 g`tV^b")  
accounting system 会计制度；会计系统 s?4nR:ZC}  
accounting transaction 会计事项；帐务交易 F IB)cpo  
accounting treatment 会计处理 {.DY\;Q  
accounting year 会计年度 yL -}E  
accretion 增值；添加 0O-"tP8o  
accrual 应计项目；应累算数目 qG9j}[d'  
accrual basis 应计制；权责发生制 Lr=
^0  
accrual basis accounting 应计制会计；权责发生制会计 u1d%w OY  
accrue 应累算；应计 _j*I\  
accrued benefit 应累算利益 q|r*4={^!*  
accrued charges 应计费用 LB9W.cA   
accrued cumulative preference share dividend 应累算的累积优先股股息 eZ0-O /_i  
accrued expenses 应累算费用 \+0l#t$  
accrued interest payable 应付利息；应计未付利息 a`?Vc}&  
accrued interest receivable 应收利息；应计未收利息 4X+I2C D  
accrued right 累算权益 .MID)PY-  
accruing profit 应累算的利润 A>HCX 4i  
accumulated fiscal reserve 累积财政储备 <P@O{Xi+K  
accumulated profit 累积利润；滚存溢利 {) sE;p-  
accumulated reserve 累积储备 mAJ'>^`^  
accumulation of surplus income 累积收益盈余 @2-;,VL3  
acquired assets 既得资产 ?IoA;GBg  
acquisition 收购；购置；取得 c~OvoTF,  
acquisition cost 购置成本 F" 4;nU  
acquisition expenses 购置费用 $xF[j9nM  
acquisition of 100% interest 收购全部股权 @O-\s q  
acquisition of control 取得控制权 "CREls,  
acquisition of fixed assets 购置固定资产 j%J>LeTca  
acquisition of shell “买壳” Cb.M  
acquisition price 收购价 {vZAOz7#  
act of God 天灾 9\=SG"e(  
acting partner 执事合伙人 N.ZuSkR
M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Dca,IaT'  
active partner 积极参与的合伙人 [; ZC_fD  
active trading 交投活跃 /NobS'd  
actual circulation 实际流通 #EB Rc4>,  
actual cost 实际成本 rw0s$~'  
actual expenditure 实际开支；实际支出 joZd  
actual income 实际入息；实际收入；实际收益 PAxR?2m{  
actual market 现货市场 dO,;k+  
actual price 现货价；实际价格 r6:e 423  
actual profit 实际利润 >J_P[v  
actual quotation 实盘；实际价位；实际报价
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actual year basis 按实际年度计算 T=@Ygjk  
actuals 实货 i XGy*#>V  
actuarial investigation 精算调查 F2EX7Crj  
actuarial principle 精算原则 >m{>0k(^`  
actuarial report 精算师报告 'T3xZ?*q=  
Actuarial Society of Hong Kong 香港精算学会 vL^ +X`.td  
actuarial valuation 精算师估值 >&F:/   
actuary 精算师 ~ tN/  
ad referendum agreement 暂定协议；有待覆核的协定 6K=}n] n  
ad valorem duty 从价税；按值征税 _sy]k A  
ad valorem duty system 从价税制 UdA,.C0  
ad valorem fee 从价费 yF|+oTp  
ad valorem tariff 从价关税 \ Z5160  
additional allowance 额外免税额 ,q{~lf-  
additional amount for unexpired risk 未过期风险的额外款额 (NJ.\m  
additional assessable profit 补加应评税利润 AEElaq.B  
additional assessment 补加评税 )ZFc5m^+u  
additional commitment 额外承担 { 9\/aXPS  
additional commitment vote 额外承担拨款 `~41>mM%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b^P\Q s*m  
additional dependent parent allowance 供养父母额外免税额 lIO#)>  
additional provision 额外拨款 GZY:EHuz[  
additional stamp duty 附加印花税
GxC\Nj#  
additional tax 补加税罚款；补加税款 nQa:t. rC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8LXK3D}?3  
adjudged bankrupt 被裁定破产 s'IB{lJ9  
adjudicated bankrupt 裁定破产人 \g)?7>M|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }qZ^S9  
adjudication of bankruptcy 裁定破产；宣告破产 GJHJ?^%  
adjudication of insolvency 裁定无力偿还债务 [qkc6sqo  
adjusted actual 经调整的实数；调整后的实数 }jdmeD:  
adjusted current assets 经调整的流动资产；调整后的流动资产 HMmVfGp]  
adjusted figure 经调整的数字；调整后的数额 -C!m#"P
DW  
adjusted liabilities 经调整的负债；调整后的负债 /WK1(B:  
adjusted loss 经调整的亏损；调整后的亏损 T,PN6d  
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 }Gx@1)??  
adjusted profit 经调整的利润；调整后的利润 _g,_G  
adjusted surplus 经调整的盈余额；调整后的盈余额 ,^eOw
WV  
adjusted value 经调整的价值；调整后的价值 ,pQ[e$u1  
adjustment 调整；修订；理算〔保险〕 }9;mtMR$  
adjustment centre 调剂中心 V
RSBf;?  
adjustment lag 调整过程的时间差距；调整时差 Bqb`WX[<`  
adjustment mechanism 调整机制 lk /Ke  
adjustment of loss 亏损调整 , E$ f"  
adjustment process 调整过程；调整程序 t3K9 |8<  
adjustment range 调整幅度 N ZFUCD)  
administered exchange rate 受管制汇率 z92Xc