[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: n7vLw7  
5JbPB!5;  
A share Ａ股；甲类股份 zX
B]Bf3TH  
abatement of tax 减税；减扣免税额 z]k =sk   
ABN AMRO Bank N.V. 荷兰银行
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above-the-line expenditure 线上项目支出；经常预算支出 B[ f{Ys  
above-the-line receipt 线上项目收入；经常预算收入 's{-1aW  
ABSA Asia Limited 南非联合亚洲有限公司 mI=^7'Mk  
absolute change 绝对数值变更 .P=uR8  
absolute expenditure 实际开支 @=c{GAj  
absolute guideline figure 绝对准则数字 #lyvb.;  
absolute interest 绝对权益 %J`;  
absolute order of discharge 绝对破产解除令 cU25]V^{\  
absolute profit margin 绝对利润幅度 IbpE@C  
absolute value 实值；绝对值 ufdC'2cp8  
absolutely vested interest 绝对既得权益 ?ng?>!   
absorbed cost 已吸收成本；已分摊成本 h^P>pI~  
absorption 吸收；分摊；合并 `8F%bc54iw  
absorption rate 吸收率；摊配率；分摊率 ,q#^_/?  
ACB Finance Limited 亚洲商业财务有限公司 s)HbBt-  
acceptable form of reciprocity 合理的互惠条件 z[Kxy1,  
acceptable rate 适当利率；适当汇率 /KEPPp  
acceptance agreement 承兑协议 &7 }!U  
acceptance for honour 参加承兑 "F+ 9xf&r  
acceptor 承兑人；接受人；受票人
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acceptor for honour 参加承兑人 G'( %8\  
accident insurance 意外保险 -A9 !Y{Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,_T,B'a:  
accident insurance scheme 意外保险计划 V/+r"l e  
accident year basis 意外年度基准 n@BE*I<"  
accommodation 通融；贷款 ^(8 i``V  
accommodation bill 通融票据；空头票据 [pbX_  
accommodation party 汇票代发人 J`O4]XRY  
account balance 帐户余额；帐户结余 3V`K^X3  
account book 帐簿 9AJ!7J#v"  
account collected in advance 预收款项 Q8M&nf  
account current book 往来帐簿 ',0~\V  
account of after-acquired property 事后取得的财产报告 UD*#!H  
account of defaulter 拖欠帐目 Be2@9  
account payable 应付帐款 i^uC4S~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 N_L&!%s  
account receivable 应收帐款 !23W=N}82  
account receivable report 应收帐款报表 `hS<F" j  
account statement 结单；帐单；会计财务报表 >qx~m>2|8]  
account title 帐户名称；会计科目 #hd<5+$U}l  
accountant's report 会计师报告 0|{U"\  
Accountant's Report Rules 会计师报告规则 d\, 4Wet;#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 O6;>]/`  
Accounting Arrangements 《会计安排》 VzpPopD,QW  
accounting basis 会计基础 Qd!;CoOmZs  
accounting by Official Receiver 破产管理署署长呈交的帐目 7&klX  
Accounting Circular 《会计通告》 /[[zAq{OA  
accounting class 会计类别 |.:O$/ Tt[  
accounting date 记帐日期；会计结算日期 1q~U3'l:$  
accounting for money 款项核算 ue/6DwUv  
Accounting Officer 会计主任 ~>D;2 S(a  
accounting period 会计报告期；会计期 5S$HDO&  
accounting policy 会计政策；会计方针 Vw9^otJu  
accounting practice 会计惯例 dqUhp_f2qK  
accounting principle 会计准则 ER5Q` H  
accounting record 会计记录 g$dL5N7  
accounting report 会计报告 @D"#B@j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Njq#@*>[p  
Accounting Society of China 中国会计学会 {L$b$u$7:  
accounting statement 会计报表 ]-%ZN+  
accounting system 会计制度；会计系统 'A!Dg  
accounting transaction 会计事项；帐务交易 -5vc0"?E  
accounting treatment 会计处理 A>>@&c:(  
accounting year 会计年度 FEaf&'G]  
accretion 增值；添加 tb/u@}")  
accrual 应计项目；应累算数目 S97.O@V!$  
accrual basis 应计制；权责发生制 =]xNpX)  
accrual basis accounting 应计制会计；权责发生制会计 4g\a$7r  
accrue 应累算；应计 ~uC4>+dk  
accrued benefit 应累算利益 yc]ni.Hz  
accrued charges 应计费用 V.Xz n  
accrued cumulative preference share dividend 应累算的累积优先股股息 K^{`8E&A  
accrued expenses 应累算费用 S;ulJ*qv  
accrued interest payable 应付利息；应计未付利息 /gy;~eB01  
accrued interest receivable 应收利息；应计未收利息 J-?\,N1R7  
accrued right 累算权益 |,dMF2ADc  
accruing profit 应累算的利润 QJdSNkc6  
accumulated fiscal reserve 累积财政储备 &%qD Som3  
accumulated profit 累积利润；滚存溢利 mSwOP  
accumulated reserve 累积储备 dN |w;|M  
accumulation of surplus income 累积收益盈余 .[2MPjg  
acquired assets 既得资产 GetUCb%1  
acquisition 收购；购置；取得 =#Vdz=.  
acquisition cost 购置成本 2z0HB+Y}x  
acquisition expenses 购置费用 i'e^[ oZ  
acquisition of 100% interest 收购全部股权 K/\#FJno  
acquisition of control 取得控制权 7=QV^G  
acquisition of fixed assets 购置固定资产 <u2*(BM4  
acquisition of shell “买壳” [po+a@ %  
acquisition price 收购价 Vg \-^$  
act of God 天灾 :WA o{|&  
acting partner 执事合伙人 5)$U<^uy  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @/$mZ]|T  
active partner 积极参与的合伙人 zZ32K@  
active trading 交投活跃 oSa FmP  
actual circulation 实际流通 %m+MEh"b5  
actual cost 实际成本 [PX'J er  
actual expenditure 实际开支；实际支出 7vj[ AOq3l  
actual income 实际入息；实际收入；实际收益 ljt1:@SN(  
actual market 现货市场 G~B V^  
actual price 现货价；实际价格 lh#GD"^(w&  
actual profit 实际利润 TdQ^^{SRp  
actual quotation 实盘；实际价位；实际报价 hLm9"N'Pf  
actual year basis 按实际年度计算 ]LSa(7>EU  
actuals 实货 E0O{5YF^T  
actuarial investigation 精算调查 W^=8
9I4]  
actuarial principle 精算原则 IB!Wrnj?  
actuarial report 精算师报告 o~4n8  
Actuarial Society of Hong Kong 香港精算学会 t&P5Zw*B  
actuarial valuation 精算师估值 Tl%4L% bE  
actuary 精算师 3@"VS_;?  
ad referendum agreement 暂定协议；有待覆核的协定 TS[Z<m  
ad valorem duty 从价税；按值征税 :X4\4B*~  
ad valorem duty system 从价税制 }SN'*w@E  
ad valorem fee 从价费 *(>$4$9
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ad valorem tariff 从价关税 *e>:K$r  
additional allowance 额外免税额 zfo.S[R@  
additional amount for unexpired risk 未过期风险的额外款额 <M&]*|q>g%  
additional assessable profit 补加应评税利润 so8-e  
additional assessment 补加评税 l&|{uk  
additional commitment 额外承担 w`7l;7[  
additional commitment vote 额外承担拨款 ~IqT>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zcZw}  
additional dependent parent allowance 供养父母额外免税额 bs`/k&'  
additional provision 额外拨款 =OHDp7GXO>  
additional stamp duty 附加印花税 i x#  
additional tax 补加税罚款；补加税款 F 5JgR-P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wlpbfO e/  
adjudged bankrupt 被裁定破产 C,<TAm  
adjudicated bankrupt 裁定破产人 hT]p8m aRZ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X_YD[  
adjudication of bankruptcy 裁定破产；宣告破产 g8x8
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adjudication of insolvency 裁定无力偿还债务  ]_pL79y  
adjusted actual 经调整的实数；调整后的实数 _x'StD  
adjusted current assets 经调整的流动资产；调整后的流动资产 *ap#*}r!Nk  
adjusted figure 经调整的数字；调整后的数额 R|M:6]}   
adjusted liabilities 经调整的负债；调整后的负债 xeH#)QJ
t  
adjusted loss 经调整的亏损；调整后的亏损 A"k,T7B  
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&$}  
adjusted profit 经调整的利润；调整后的利润 % (.PRRI  
adjusted surplus 经调整的盈余额；调整后的盈余额 Z*QRdB%,  
adjusted value 经调整的价值；调整后的价值 6,h<0j{  
adjustment 调整；修订；理算〔保险〕 Grub1=6l  
adjustment centre 调剂中心 .Lp-'!i  
adjustment lag 调整过程的时间差距；调整时差 'H9~rq7  
adjustment mechanism 调整机制 Y~:7l5C  
adjustment of loss 亏损调整 .iS]aJJ  
adjustment process 调整过程；调整程序 *&P
gDAQ  
adjustment range 调整幅度 c"$_V [m  
administered exchange rate 受管制汇率 8xv\Zj+