[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: TpA\9N#$  
y8VpF
a  
A share Ａ股；甲类股份 eMRar<)+#*  
abatement of tax 减税；减扣免税额 c*d9'}E  
ABN AMRO Bank N.V. 荷兰银行 _2btfY1U  
above-the-line expenditure 线上项目支出；经常预算支出 Y xv9  
above-the-line receipt 线上项目收入；经常预算收入 Y2o6kS{x  
ABSA Asia Limited 南非联合亚洲有限公司 c`x7u}C  
absolute change 绝对数值变更 ( 6(x'ByT  
absolute expenditure 实际开支 F_xbwa*=  
absolute guideline figure 绝对准则数字 7?OH,^  
absolute interest 绝对权益 E&y D8=vw  
absolute order of discharge 绝对破产解除令 PL{Q!QJK'
 
absolute profit margin 绝对利润幅度 9;Fbnp'  
absolute value 实值；绝对值 C8a*Q"  
absolutely vested interest 绝对既得权益 (h']a!  
absorbed cost 已吸收成本；已分摊成本 k7tYa;C  
absorption 吸收；分摊；合并 2!N8rHRt  
absorption rate 吸收率；摊配率；分摊率 bYe;b><G  
ACB Finance Limited 亚洲商业财务有限公司 ZxGP/D  
acceptable form of reciprocity 合理的互惠条件 R];Oxe  
acceptable rate 适当利率；适当汇率 3cj3u4y  
acceptance agreement 承兑协议 3Q/#T1@  
acceptance for honour 参加承兑 hO{cvHy`  
acceptor 承兑人；接受人；受票人 (2?G:+C 7  
acceptor for honour 参加承兑人 z}SND9-"  
accident insurance 意外保险 *zO&N^X.4  
Accident Insurance Association of Hong Kong 香港意外保险公会 `k\
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accident insurance scheme 意外保险计划 TEUY3z[g  
accident year basis 意外年度基准 8#R
?]Uwq  
accommodation 通融；贷款 eUS  
accommodation bill 通融票据；空头票据 ry};m_BY  
accommodation party 汇票代发人 }awzO#  
account balance 帐户余额；帐户结余 (3\Xy   
account book 帐簿 dQy>Nmfy  
account collected in advance 预收款项 nZR!*$}A  
account current book 往来帐簿 [fu!AIQ
s  
account of after-acquired property 事后取得的财产报告 w^K^I_2ge  
account of defaulter 拖欠帐目 gPS&^EdxA  
account payable 应付帐款 4t4olkK3Oa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 iq?#rb P#I  
account receivable 应收帐款 l? #xAZx&_  
account receivable report 应收帐款报表 a:SQ16_?  
account statement 结单；帐单；会计财务报表 lA>\Ko  
account title 帐户名称；会计科目 x4Rk<Th"o  
accountant's report 会计师报告 "a1O01n  
Accountant's Report Rules 会计师报告规则 4^c-D  
accounting and auditing procedure 会计与审计程序；会计与核数程序 '#\D]5  
Accounting Arrangements 《会计安排》 hwnx<f '  
accounting basis 会计基础 x}fn'iUnm  
accounting by Official Receiver 破产管理署署长呈交的帐目 >KGE-Yzj  
Accounting Circular 《会计通告》 JU0]Wq<^[  
accounting class 会计类别 iNcZ)m/  
accounting date 记帐日期；会计结算日期 H;<!TX.zD  
accounting for money 款项核算 lQPqcZd  
Accounting Officer 会计主任 \zXlN  
accounting period 会计报告期；会计期 kL@Wb/K JP  
accounting policy 会计政策；会计方针 @-.? B  
accounting practice 会计惯例 `ia %)@  
accounting principle 会计准则 )tZ`K |  
accounting record 会计记录 8uG0^h}  
accounting report 会计报告 #*q2d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  ~QG?k  
Accounting Society of China 中国会计学会 HgJb4Fi  
accounting statement 会计报表 !7H6i#g*  
accounting system 会计制度；会计系统 |oKu=/[K  
accounting transaction 会计事项；帐务交易 g;F"7 ^sg  
accounting treatment 会计处理 $]d*0^J 6  
accounting year 会计年度 upn8n vy4(  
accretion 增值；添加 ?`sy%G  
accrual 应计项目；应累算数目 cErI%v}v0  
accrual basis 应计制；权责发生制 Dxx;v.$  
accrual basis accounting 应计制会计；权责发生制会计 \Z5+$Ij  
accrue 应累算；应计 Qb^q+C)o]  
accrued benefit 应累算利益 vg%QXaM  
accrued charges 应计费用 f%^'P"R  
accrued cumulative preference share dividend 应累算的累积优先股股息 e]W0xC-  
accrued expenses 应累算费用 W|Ld
u;#  
accrued interest payable 应付利息；应计未付利息 ayp b  
accrued interest receivable 应收利息；应计未收利息 [p;*r)f2}
 
accrued right 累算权益 Yt1mB[&f^  
accruing profit 应累算的利润 =(U/CI  
accumulated fiscal reserve 累积财政储备 ='Oj4T  
accumulated profit 累积利润；滚存溢利 Q49BU@xX  
accumulated reserve 累积储备 OS7RQw1  
accumulation of surplus income 累积收益盈余 vx0UoKX  
acquired assets 既得资产 mPt)pn!rA  
acquisition 收购；购置；取得 :=g.o;(
/N  
acquisition cost 购置成本 )y50Mb0+  
acquisition expenses 购置费用 \d68-JS@~  
acquisition of 100% interest 收购全部股权 P;foK)AM  
acquisition of control 取得控制权 2Y
Q#-M  
acquisition of fixed assets 购置固定资产 744=3v  
acquisition of shell “买壳” 4KIWb~0Y  
acquisition price 收购价 v+q<BYq  
act of God 天灾 Y5TS>iEE]  
acting partner 执事合伙人 Ygj6(2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #qL9{P<}  
active partner 积极参与的合伙人 b;vNq  
active trading 交投活跃 oj.lj!  
actual circulation 实际流通 `q?RF+  
actual cost 实际成本 K^D82tP  
actual expenditure 实际开支；实际支出 )LFD6\z1pl  
actual income 实际入息；实际收入；实际收益 8GB]95JWwp  
actual market 现货市场 ?z.Isvn  
actual price 现货价；实际价格 
u^Sv#K X  
actual profit 实际利润 Bhuw(KeB  
actual quotation 实盘；实际价位；实际报价 c8Pb  
actual year basis 按实际年度计算 iz x[  
actuals 实货 |'w^
n  
actuarial investigation 精算调查 ZJXqCo7O  
actuarial principle 精算原则 i.@*tIK  
actuarial report 精算师报告 i&F~=Q`  
Actuarial Society of Hong Kong 香港精算学会 edN8-P(  
actuarial valuation 精算师估值 V9jFjc?  
actuary 精算师 70 `M,``  
ad referendum agreement 暂定协议；有待覆核的协定 kyAs'R@z  
ad valorem duty 从价税；按值征税 oI$V|D3 9  
ad valorem duty system 从价税制 &l^n4  
ad valorem fee 从价费 ]Y5dl;xrM)  
ad valorem tariff 从价关税 *,jqE9:O  
additional allowance 额外免税额 75Fp[Q-  
additional amount for unexpired risk 未过期风险的额外款额 ]7<m1Lg  
additional assessable profit 补加应评税利润 i7v/A&Rc   
additional assessment 补加评税 :uR>UDlPX  
additional commitment 额外承担 >\\5 "Sf  
additional commitment vote 额外承担拨款 gHH&IzHF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m.146  
additional dependent parent allowance 供养父母额外免税额 a-Y6w5  
additional provision 额外拨款 !$E~\uT  
additional stamp duty 附加印花税 W:B}u\)C  
additional tax 补加税罚款；补加税款 )<
'yQW=6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 WB;
J1TpM7  
adjudged bankrupt 被裁定破产 ?'LM7RE$X6  
adjudicated bankrupt 裁定破产人 =tq7z =k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7,su f }=  
adjudication of bankruptcy 裁定破产；宣告破产 1}DerX6  
adjudication of insolvency 裁定无力偿还债务 z|%Bh  
adjusted actual 经调整的实数；调整后的实数 TQ~&Y)".  
adjusted current assets 经调整的流动资产；调整后的流动资产 0# UAjT3  
adjusted figure 经调整的数字；调整后的数额 8l?w=)Qy  
adjusted liabilities 经调整的负债；调整后的负债 ;qG1 r@o  
adjusted loss 经调整的亏损；调整后的亏损 vK'9{q|g  
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 !h/
dZ`#  
adjusted profit 经调整的利润；调整后的利润 h9Z[z73_a  
adjusted surplus 经调整的盈余额；调整后的盈余额 C zpsqTQ  
adjusted value 经调整的价值；调整后的价值 "S|(4BUJ(  
adjustment 调整；修订；理算〔保险〕 hLn&5jYHvt  
adjustment centre 调剂中心 hs,5LV)|y  
adjustment lag 调整过程的时间差距；调整时差 <[FS%2,0mb  
adjustment mechanism 调整机制 u=l0f6W  
adjustment of loss 亏损调整 5~-}}F  
adjustment process 调整过程；调整程序 z=%IcSx;  
adjustment range 调整幅度 CH#kvR2  
administered exchange rate 受管制汇率 A ')(SGSc