[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: pIP^/
H  
wwVg'V;  
A share Ａ股；甲类股份 q$BS@   
abatement of tax 减税；减扣免税额 Os"T,`F2s  
ABN AMRO Bank N.V. 荷兰银行 E (bx/f  
above-the-line expenditure 线上项目支出；经常预算支出 a? P$8NLr  
above-the-line receipt 线上项目收入；经常预算收入 QDpzIjJj  
ABSA Asia Limited 南非联合亚洲有限公司 %% A==_b  
absolute change 绝对数值变更 vD'YLn%Q  
absolute expenditure 实际开支 n06Jg+  
absolute guideline figure 绝对准则数字 uPQrDr5  
absolute interest 绝对权益 d gRTV<vM  
absolute order of discharge 绝对破产解除令 %"g;K  
absolute profit margin 绝对利润幅度 fNaboNj[  
absolute value 实值；绝对值 x3]y*6  
absolutely vested interest 绝对既得权益 OXIy0].b  
absorbed cost 已吸收成本；已分摊成本 |+r5D4]e  
absorption 吸收；分摊；合并 tX 3y{W10"  
absorption rate 吸收率；摊配率；分摊率 1y}tPkOe7O  
ACB Finance Limited 亚洲商业财务有限公司 G0&'B6I>  
acceptable form of reciprocity 合理的互惠条件 /Vy,6:$H3  
acceptable rate 适当利率；适当汇率 tX7TP(  
acceptance agreement 承兑协议 ST7Xgma-  
acceptance for honour 参加承兑 I^itlQ  
acceptor 承兑人；接受人；受票人 =VOl *  
acceptor for honour 参加承兑人 hsZ}FLStJ  
accident insurance 意外保险 F`U YgN  
Accident Insurance Association of Hong Kong 香港意外保险公会 \\i$zRi  
accident insurance scheme 意外保险计划 ?Y|*EH   
accident year basis 意外年度基准 ; 6*Ag#Z  
accommodation 通融；贷款 L$4nbOu\~  
accommodation bill 通融票据；空头票据 )!jX$bK  
accommodation party 汇票代发人 >C
"QV`+  
account balance 帐户余额；帐户结余 9i*Xd$ G  
account book 帐簿 9G"-~C"e3  
account collected in advance 预收款项 Aa`'g0wmc  
account current book 往来帐簿 @(_f}SgfE  
account of after-acquired property 事后取得的财产报告 ]n$&|@  
account of defaulter 拖欠帐目 pSh$#]mZ`  
account payable 应付帐款 W9%B9~\G;+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 rtY4B~_  
account receivable 应收帐款 $mZpX:7/u8  
account receivable report 应收帐款报表 %5|DdpES  
account statement 结单；帐单；会计财务报表 #7yy7Y5  
account title 帐户名称；会计科目 ug. 'OR  
accountant's report 会计师报告 [$P.ek<  
Accountant's Report Rules 会计师报告规则 StWF66u34&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 
Kt/Wd  
Accounting Arrangements 《会计安排》 k>mqKzT0$+  
accounting basis 会计基础 FST}:*dOe5  
accounting by Official Receiver 破产管理署署长呈交的帐目 1?N$I}?  
Accounting Circular 《会计通告》  Im8c  
accounting class 会计类别 *&sXC@
^@^  
accounting date 记帐日期；会计结算日期 Xsit4Ma  
accounting for money 款项核算 8w]>SEGFs  
Accounting Officer 会计主任 yNkE>  
accounting period 会计报告期；会计期 ?~#{3b  
accounting policy 会计政策；会计方针 Zk#?.z}  
accounting practice 会计惯例 5'h
Q6i8  
accounting principle 会计准则 Eh*t;J=O  
accounting record 会计记录 GYM6 `  
accounting report 会计报告 ]53'\TH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ps=+wg?]  
Accounting Society of China 中国会计学会 cAAyyc"yJ  
accounting statement 会计报表 UZ}>
@0  
accounting system 会计制度；会计系统 4bZ +nQgLu  
accounting transaction 会计事项；帐务交易 WA&&*
ae5`  
accounting treatment 会计处理 b1NB:  
accounting year 会计年度 gdVajOAu  
accretion 增值；添加 [osm\w4
9  
accrual 应计项目；应累算数目 `.8#q^  
accrual basis 应计制；权责发生制 <<:a>)6\  
accrual basis accounting 应计制会计；权责发生制会计 $bi@,&t;  
accrue 应累算；应计 < {yQNXf[  
accrued benefit 应累算利益 Y^P'slY{%  
accrued charges 应计费用 >W[#-jA_Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 q\gvX 76a  
accrued expenses 应累算费用 ;%tu;  
accrued interest payable 应付利息；应计未付利息 +HxL>\  
accrued interest receivable 应收利息；应计未收利息 v'zj<|2  
accrued right 累算权益 \r+8}8  
accruing profit 应累算的利润 EFKOElG(k  
accumulated fiscal reserve 累积财政储备 =-GHs$u%f  
accumulated profit 累积利润；滚存溢利 fW'U7&O  
accumulated reserve 累积储备 [6Nw)r(a(  
accumulation of surplus income 累积收益盈余 5{uK;Vxse  
acquired assets 既得资产 N>J"^GX  
acquisition 收购；购置；取得 61^5QHur
 
acquisition cost 购置成本 HD95>%  
acquisition expenses 购置费用 E?+MM0  
acquisition of 100% interest 收购全部股权 Q4JvFy0'  
acquisition of control 取得控制权 :x<'>)6  
acquisition of fixed assets 购置固定资产 Oor&1  
acquisition of shell “买壳” t%f6P  
acquisition price 收购价 &QL!Y{=Y6  
act of God 天灾 6Wabw :  
acting partner 执事合伙人 ]2
Q:&T  
active market 买卖活跃的市场；交投畅旺的市场；旺市  4[]/  
active partner 积极参与的合伙人 P,[O32i#  
active trading 交投活跃 *1[v08?!  
actual circulation 实际流通 L--(Y+vmf  
actual cost 实际成本 /\_wDi+#  
actual expenditure 实际开支；实际支出 p#Vh[UTl^  
actual income 实际入息；实际收入；实际收益 VY9|8g/  
actual market 现货市场 }`,}e259  
actual price 现货价；实际价格 D/&^Y'|T  
actual profit 实际利润 =NHzh!  
actual quotation 实盘；实际价位；实际报价 VYZkHjj)2i  
actual year basis 按实际年度计算 bf3Njma%  
actuals 实货 -b4#/q+bb+  
actuarial investigation 精算调查 d* 6 lJT  
actuarial principle 精算原则 YIQm;EEG  
actuarial report 精算师报告 AGN5=K*D  
Actuarial Society of Hong Kong 香港精算学会 .#] V5g,  
actuarial valuation 精算师估值 DGwN*>X  
actuary 精算师 ?( ^HjRUY  
ad referendum agreement 暂定协议；有待覆核的协定 fb8t9sAI  
ad valorem duty 从价税；按值征税 6DFF:wrm&  
ad valorem duty system 从价税制 H-sJt:  
ad valorem fee 从价费 >7VOytc  
ad valorem tariff 从价关税 . .|>|X4  
additional allowance 额外免税额 @L-3&~=  
additional amount for unexpired risk 未过期风险的额外款额 s=+,F<;x.U  
additional assessable profit 补加应评税利润 c v b:FK  
additional assessment 补加评税 WmRx _d_  
additional commitment 额外承担 HCI|6{k  
additional commitment vote 额外承担拨款 \V#2K><  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (1pxQ%yEA  
additional dependent parent allowance 供养父母额外免税额 OeuM9c{  
additional provision 额外拨款 G' ~Z'  
additional stamp duty 附加印花税 hwaU;>F  
additional tax 补加税罚款；补加税款 DJ)z~W2I*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4X@ <PX5  
adjudged bankrupt 被裁定破产 wW~y?A"{2  
adjudicated bankrupt 裁定破产人 )@xHL]!5m  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 TRl,L5wd-?  
adjudication of bankruptcy 裁定破产；宣告破产 A?V[/  
adjudication of insolvency 裁定无力偿还债务 :[1^IH(sb  
adjusted actual 经调整的实数；调整后的实数 k|$08EK$  
adjusted current assets 经调整的流动资产；调整后的流动资产 +h }>UK\  
adjusted figure 经调整的数字；调整后的数额 9U_uw Rv2  
adjusted liabilities 经调整的负债；调整后的负债 kgX"LQh;[G  
adjusted loss 经调整的亏损；调整后的亏损 3TRzDE(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 K 9ytot  
adjusted profit 经调整的利润；调整后的利润 Lbka*@  
adjusted surplus 经调整的盈余额；调整后的盈余额 Zxm
Mw  
adjusted value 经调整的价值；调整后的价值 UN <s1  
adjustment 调整；修订；理算〔保险〕 cY|?iEVs)  
adjustment centre 调剂中心 :Rh?#yO5  
adjustment lag 调整过程的时间差距；调整时差 NW'rqgG  
adjustment mechanism 调整机制 BULf@8~(  
adjustment of loss 亏损调整 }7>r,  
adjustment process 调整过程；调整程序 )Jx+R;Z  
adjustment range 调整幅度 G[}$s7@k  
administered exchange rate 受管制汇率 3[g%T2&[