[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: VVl-cU  
ZUW>{'[K  
A share Ａ股；甲类股份 >D62l*VC)  
abatement of tax 减税；减扣免税额 ]sAD5<;  
ABN AMRO Bank N.V. 荷兰银行 R_n-&d'PP  
above-the-line expenditure 线上项目支出；经常预算支出 Kp8T;&<Iay  
above-the-line receipt 线上项目收入；经常预算收入 P[8N58#  
ABSA Asia Limited 南非联合亚洲有限公司 r/L]uSN
 
absolute change 绝对数值变更 H H3  
absolute expenditure 实际开支 JhIK$Ti  
absolute guideline figure 绝对准则数字 ye2Oh7  
absolute interest 绝对权益 toJ&$HrE  
absolute order of discharge 绝对破产解除令 Asu"#sd  
absolute profit margin 绝对利润幅度 j)qh>y)  
absolute value 实值；绝对值 Ib2pV2`h(  
absolutely vested interest 绝对既得权益 In M'zAhb  
absorbed cost 已吸收成本；已分摊成本 L(8dK  
absorption 吸收；分摊；合并 0Jh:6F  
absorption rate 吸收率；摊配率；分摊率 UdJV;T'rm  
ACB Finance Limited 亚洲商业财务有限公司 o
F xVK  
acceptable form of reciprocity 合理的互惠条件 _/
ZY&5N  
acceptable rate 适当利率；适当汇率 9(j!#`O7&  
acceptance agreement 承兑协议 cpnwx1q@  
acceptance for honour 参加承兑 qDb}b d5  
acceptor 承兑人；接受人；受票人 hj,x~^cS  
acceptor for honour 参加承兑人 K*FAngIB  
accident insurance 意外保险 {2@96o2}  
Accident Insurance Association of Hong Kong 香港意外保险公会 x)L@xQ  
accident insurance scheme 意外保险计划 #sZes  
accident year basis 意外年度基准 -;"l5oX  
accommodation 通融；贷款 5wX>PJS  
accommodation bill 通融票据；空头票据 q8>Q,F`BA  
accommodation party 汇票代发人 \]%U?`A  
account balance 帐户余额；帐户结余 G].KJ5,y  
account book 帐簿 }L9j`17  
account collected in advance 预收款项 o7zfD94I  
account current book 往来帐簿 e r$'c  
account of after-acquired property 事后取得的财产报告 PM7/fv*,  
account of defaulter 拖欠帐目 fif<[Ax  
account payable 应付帐款 HXI}f\6x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 m@~x*+Iz
 
account receivable 应收帐款 >`'9V|1  
account receivable report 应收帐款报表 4PQWdPv;  
account statement 结单；帐单；会计财务报表 R0}%   
account title 帐户名称；会计科目 CI{x/ e^(  
accountant's report 会计师报告 9l]IE,u  
Accountant's Report Rules 会计师报告规则 N<99K!   
accounting and auditing procedure 会计与审计程序；会计与核数程序 *cIXae^Y7  
Accounting Arrangements 《会计安排》 ^dv>n]?  
accounting basis 会计基础 ,RQ-w2j?  
accounting by Official Receiver 破产管理署署长呈交的帐目 [dMxr9M  
Accounting Circular 《会计通告》 ;zDc0qpw  
accounting class 会计类别 YyIt-fPZ  
accounting date 记帐日期；会计结算日期 G2D<LRWt4  
accounting for money 款项核算 sSUd;BYf  
Accounting Officer 会计主任 2l?J9c}Wo  
accounting period 会计报告期；会计期 @4$E.q<0  
accounting policy 会计政策；会计方针 4+Y5u4`t  
accounting practice 会计惯例 K#r`^aUc  
accounting principle 会计准则 n}{cs  
accounting record 会计记录 +F|[9o  z  
accounting report 会计报告 6-"&jbvm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h# 8b #  
Accounting Society of China 中国会计学会 BL67sva;  
accounting statement 会计报表 $hio(   
accounting system 会计制度；会计系统 G
>x0}c  
accounting transaction 会计事项；帐务交易 rej[G!   
accounting treatment 会计处理 X;h~s:LM  
accounting year 会计年度 O5 SX "A  
accretion 增值；添加
k W,|>  
accrual 应计项目；应累算数目 qv6]YPP  
accrual basis 应计制；权责发生制 / yCV-L2J  
accrual basis accounting 应计制会计；权责发生制会计 Q*:
Ow]  
accrue 应累算；应计 ?L^ Gu ]y  
accrued benefit 应累算利益 d yd_dK/  
accrued charges 应计费用 h 8s*FI  
accrued cumulative preference share dividend 应累算的累积优先股股息 \m&:J>^  
accrued expenses 应累算费用 bxs@_fH  
accrued interest payable 应付利息；应计未付利息 uypD`%pC  
accrued interest receivable 应收利息；应计未收利息 |4vk@0L  
accrued right 累算权益 5 *_#"  
accruing profit 应累算的利润 X}$S|1CjO  
accumulated fiscal reserve 累积财政储备 =#fqFL,  
accumulated profit 累积利润；滚存溢利 dkjL;1   
accumulated reserve 累积储备 rQJoaP+\q  
accumulation of surplus income 累积收益盈余 o=ex{g(3  
acquired assets 既得资产 &3<]F K  
acquisition 收购；购置；取得 /NZR|  
acquisition cost 购置成本 y@I"Hk<T  
acquisition expenses 购置费用 I$$!YMm.N  
acquisition of 100% interest 收购全部股权 M4| L  
acquisition of control 取得控制权 i&Ea@b  
acquisition of fixed assets 购置固定资产 ''G@n*  
acquisition of shell “买壳” 'PZJ{8=  
acquisition price 收购价 Y%3j>_\;  
act of God 天灾 bTj,5,8i  
acting partner 执事合伙人 "TPMSx&Ei  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =B 9U  
active partner 积极参与的合伙人 Wxjpe4  
active trading 交投活跃 v!2`hqO  
actual circulation 实际流通 5s;#C/ZZ  
actual cost 实际成本 a^BD55d?  
actual expenditure 实际开支；实际支出 \ CYu;  
actual income 实际入息；实际收入；实际收益 3I]5DW %-  
actual market 现货市场 Ab`Gb  
actual price 现货价；实际价格 s
MZ \6  
actual profit 实际利润 ]l`DR4 =  
actual quotation 实盘；实际价位；实际报价 ~1p f ?  
actual year basis 按实际年度计算 Z\x6  
actuals 实货 xfb%bkr  
actuarial investigation 精算调查 `g7' )MSy  
actuarial principle 精算原则 m35G;  
actuarial report 精算师报告 I/'>Bn+  
Actuarial Society of Hong Kong 香港精算学会 ?pFHpz  
actuarial valuation 精算师估值 ;k>{I8L~  
actuary 精算师 E)Dik`Ccl  
ad referendum agreement 暂定协议；有待覆核的协定 F)C8LH  
ad valorem duty 从价税；按值征税 CXa$QSu>  
ad valorem duty system 从价税制 '?\Hm'8  
ad valorem fee 从价费 :M Md@  
ad valorem tariff 从价关税 K|iNEhuc  
additional allowance 额外免税额 bbz86]AhY  
additional amount for unexpired risk 未过期风险的额外款额 OA+W$
  
additional assessable profit 补加应评税利润 s:%>H|-  
additional assessment 补加评税 =&vV$UtV  
additional commitment 额外承担 |nD`0Rbw  
additional commitment vote 额外承担拨款 )[A}h'J)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &kP>qTI^p~  
additional dependent parent allowance 供养父母额外免税额 H]cCyuCdH  
additional provision 额外拨款 T6tJwSS4:  
additional stamp duty 附加印花税 m#uutomi0  
additional tax 补加税罚款；补加税款 _$r+*nGDz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #VLTx!5o  
adjudged bankrupt 被裁定破产 !$j'F?2>  
adjudicated bankrupt 裁定破产人 cB|](gWS~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t ,0~5>5  
adjudication of bankruptcy 裁定破产；宣告破产 d6uL;eR  
adjudication of insolvency 裁定无力偿还债务 -50|r;a  
adjusted actual 经调整的实数；调整后的实数 f+rBIE  
adjusted current assets 经调整的流动资产；调整后的流动资产 fNQecDuS  
adjusted figure 经调整的数字；调整后的数额 ,$*$w<  
adjusted liabilities 经调整的负债；调整后的负债 8$1<N  
adjusted loss 经调整的亏损；调整后的亏损 cEe
>Lyt  
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 <|v]
9`'  
adjusted profit 经调整的利润；调整后的利润 ~#wq sm  
adjusted surplus 经调整的盈余额；调整后的盈余额 /MA4Er r  
adjusted value 经调整的价值；调整后的价值 ~GZ(Ou-&  
adjustment 调整；修订；理算〔保险〕 ;#AV~Y- s  
adjustment centre 调剂中心 <=WQs2  
adjustment lag 调整过程的时间差距；调整时差 J 9z\ qTI  
adjustment mechanism 调整机制 B7cXbUAQs  
adjustment of loss 亏损调整 }nkX-PG9  
adjustment process 调整过程；调整程序 }psJ'aiG*  
adjustment range 调整幅度 }z}oVc  
administered exchange rate 受管制汇率 >XBLm`a