[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: nhV"V`|d  
0> f!S` *  
A share Ａ股；甲类股份 8bIP"!=*W  
abatement of tax 减税；减扣免税额 {o=?@$6C  
ABN AMRO Bank N.V. 荷兰银行 A
Rk(\,h  
above-the-line expenditure 线上项目支出；经常预算支出 +vBi7#&  
above-the-line receipt 线上项目收入；经常预算收入 5/meH[R\M  
ABSA Asia Limited 南非联合亚洲有限公司 S;|:ci<[=  
absolute change 绝对数值变更 (3#PKfY+  
absolute expenditure 实际开支 ys[Li.s:  
absolute guideline figure 绝对准则数字 R.~[$G!  
absolute interest 绝对权益 e#"h@kZP  
absolute order of discharge 绝对破产解除令 jr6_|(0 i6  
absolute profit margin 绝对利润幅度 K1& QAXyP  
absolute value 实值；绝对值 dP5x]'"x  
absolutely vested interest 绝对既得权益 F3tps jQ  
absorbed cost 已吸收成本；已分摊成本 %)ho<z:7U  
absorption 吸收；分摊；合并 Dg&84,bv^  
absorption rate 吸收率；摊配率；分摊率 H;H=8'  
ACB Finance Limited 亚洲商业财务有限公司 Z>[7#;;  
acceptable form of reciprocity 合理的互惠条件 T1LYJ]5  
acceptable rate 适当利率；适当汇率 \2SbW7"/;P  
acceptance agreement 承兑协议 Hbm 4oYN  
acceptance for honour 参加承兑 L@
}PW)#  
acceptor 承兑人；接受人；受票人 9}573M  
acceptor for honour 参加承兑人 _fAgp_)  
accident insurance 意外保险 v4$/LUJZp  
Accident Insurance Association of Hong Kong 香港意外保险公会 g=*jKSZ  
accident insurance scheme 意外保险计划 $a(-r-_Fi]  
accident year basis 意外年度基准 @"@a70WHk  
accommodation 通融；贷款 h ><Sp*z_V  
accommodation bill 通融票据；空头票据 60D36b(  
accommodation party 汇票代发人 
]hl*6  
account balance 帐户余额；帐户结余 fi+}hGj(r  
account book 帐簿 Y.:R-|W  
account collected in advance 预收款项 QY\k3hiq n  
account current book 往来帐簿 C2 N+X (  
account of after-acquired property 事后取得的财产报告 <izQ]\kL  
account of defaulter 拖欠帐目 #& 3,T1i`  
account payable 应付帐款 i"{O~
[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 c-LzluWi  
account receivable 应收帐款 ,75)  
account receivable report 应收帐款报表 @d75X YKu  
account statement 结单；帐单；会计财务报表 }Zhe%M=}G  
account title 帐户名称；会计科目 UaT%tv>}8#  
accountant's report 会计师报告 T j$'B[cv  
Accountant's Report Rules 会计师报告规则 rb*|0ST  
accounting and auditing procedure 会计与审计程序；会计与核数程序 o)`PSw=  
Accounting Arrangements 《会计安排》 g \mE  
accounting basis 会计基础 1? >P3C  
accounting by Official Receiver 破产管理署署长呈交的帐目 R@e'=z[%1  
Accounting Circular 《会计通告》 1.hWgWDP  
accounting class 会计类别 )G[byBa  
accounting date 记帐日期；会计结算日期 2YD\KXDo  
accounting for money 款项核算 {U4!sJSl1  
Accounting Officer 会计主任 w.qtSW6M+  
accounting period 会计报告期；会计期 9A.RD`fg  
accounting policy 会计政策；会计方针 ;vn0%g  
accounting practice 会计惯例 !MbzFs~  
accounting principle 会计准则 JsEJ6!1  
accounting record 会计记录 Vl^(K_`(  
accounting report 会计报告 2e48L677-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Sp`l>BL  
Accounting Society of China 中国会计学会 eJDZ|$  
accounting statement 会计报表 |vI*S5kn6A  
accounting system 会计制度；会计系统 U(&c@ u%  
accounting transaction 会计事项；帐务交易 2"/MM2s  
accounting treatment 会计处理 r]B8\5|<d  
accounting year 会计年度 -I<  >Ab  
accretion 增值；添加 6BE
,L  
accrual 应计项目；应累算数目 n#_B4UqW%  
accrual basis 应计制；权责发生制 ,67Q!/O  
accrual basis accounting 应计制会计；权责发生制会计 *k?:k78L  
accrue 应累算；应计 -4Qub{Uym  
accrued benefit 应累算利益 d^=BXCoC  
accrued charges 应计费用 u?').c4  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ee>VA_ss  
accrued expenses 应累算费用 }\_.Mg^y  
accrued interest payable 应付利息；应计未付利息 ?%kgfw@)  
accrued interest receivable 应收利息；应计未收利息
bG;fwgAr  
accrued right 累算权益 kHM Jh~  
accruing profit 应累算的利润 *v<f#hB"  
accumulated fiscal reserve 累积财政储备 \!KE_7HRu  
accumulated profit 累积利润；滚存溢利 7>hcvML  
accumulated reserve 累积储备 t}t(fJHY`  
accumulation of surplus income 累积收益盈余 B-I4(w($  
acquired assets 既得资产 (leX` SN0u  
acquisition 收购；购置；取得 r6<;bO(  
acquisition cost 购置成本 Bfb~<rs[  
acquisition expenses 购置费用 vu0Ql1  
acquisition of 100% interest 收购全部股权 {i;,Io7W  
acquisition of control 取得控制权 "1o{mvCkR  
acquisition of fixed assets 购置固定资产 !z?   
acquisition of shell “买壳” 4P{| H  
acquisition price 收购价 5Ds[?  
act of God 天灾 I| TNo-!$  
acting partner 执事合伙人 U1`5P!ov  
active market 买卖活跃的市场；交投畅旺的市场；旺市 q~`hn(S  
active partner 积极参与的合伙人 !
$)reaS  
active trading 交投活跃 Upz)iOqLi  
actual circulation 实际流通 4KPnV+h"b  
actual cost 实际成本 FvT&nb{  
actual expenditure 实际开支；实际支出 e=]SIR()`  
actual income 实际入息；实际收入；实际收益 ss^a=?~  
actual market 现货市场 ]2zM~  
actual price 现货价；实际价格 M1jT+  
actual profit 实际利润 .jRI $vm  
actual quotation 实盘；实际价位；实际报价 "&L8d(ZuA  
actual year basis 按实际年度计算 fy+5i^{=  
actuals 实货 0nc(2Bi  
actuarial investigation 精算调查 w4 yrAj 2  
actuarial principle 精算原则 H3wJ5-q(  
actuarial report 精算师报告  lKbWQ>  
Actuarial Society of Hong Kong 香港精算学会 ,fjY|ip  
actuarial valuation 精算师估值 Lf_Y4a#  
actuary 精算师 =OufafZb  
ad referendum agreement 暂定协议；有待覆核的协定 ~cU1 /CW8  
ad valorem duty 从价税；按值征税 rgy I:
F.  
ad valorem duty system 从价税制 YNr5*P1  
ad valorem fee 从价费 E}wT5t;u  
ad valorem tariff 从价关税 Mo/R+\u+Y  
additional allowance 额外免税额 We6eAP/Z  
additional amount for unexpired risk 未过期风险的额外款额 zC50 @S3|  
additional assessable profit 补加应评税利润 e;i 6C%DB  
additional assessment 补加评税 ]*dYX=6  
additional commitment 额外承担 k?=1q[RQH  
additional commitment vote 额外承担拨款 @$slGY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /gAT@ Vx  
additional dependent parent allowance 供养父母额外免税额 AKk=XAGW  
additional provision 额外拨款 p22AH%  
additional stamp duty 附加印花税 D:`Q\za  
additional tax 补加税罚款；补加税款 e'b*_Ps'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @9^ OHRZX  
adjudged bankrupt 被裁定破产 r8"2C#  
adjudicated bankrupt 裁定破产人 D5gj*/"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |JkfAnrN$I  
adjudication of bankruptcy 裁定破产；宣告破产 MlTC?Rp#  
adjudication of insolvency 裁定无力偿还债务 coC T]<  
adjusted actual 经调整的实数；调整后的实数 Kebr>t8^  
adjusted current assets 经调整的流动资产；调整后的流动资产 %g:Q?   
adjusted figure 经调整的数字；调整后的数额 j_C"O,WS  
adjusted liabilities 经调整的负债；调整后的负债 QN*|_H@h  
adjusted loss 经调整的亏损；调整后的亏损 Gf8^nfr  
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 <^s31.&p  
adjusted profit 经调整的利润；调整后的利润 Y:CX RU6eD  
adjusted surplus 经调整的盈余额；调整后的盈余额 F{mUxo#T  
adjusted value 经调整的价值；调整后的价值 5V 2ZAYV  
adjustment 调整；修订；理算〔保险〕 (iKJ~bJ  
adjustment centre 调剂中心 t R51Pw  
adjustment lag 调整过程的时间差距；调整时差 _l{~O  
adjustment mechanism 调整机制 2l?^\9&
 
adjustment of loss 亏损调整 kq| !{_  
adjustment process 调整过程；调整程序 GVhqNy   
adjustment range 调整幅度   Z9:  
administered exchange rate 受管制汇率 ;gBR~W