[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: T. }1/S"m  
F0GxH?  
A share Ａ股；甲类股份 p*< 0"0  
abatement of tax 减税；减扣免税额 N(;1o.~  
ABN AMRO Bank N.V. 荷兰银行 $Ipg&`S"  
above-the-line expenditure 线上项目支出；经常预算支出 `ZU($!(  
above-the-line receipt 线上项目收入；经常预算收入 WA5&# kg\  
ABSA Asia Limited 南非联合亚洲有限公司 ~5NXd)2+Ks  
absolute change 绝对数值变更 $mu^G t  
absolute expenditure 实际开支 \K5DOM "#  
absolute guideline figure 绝对准则数字 i`(XLi}k  
absolute interest 绝对权益 Z?6%;n^ 54  
absolute order of discharge 绝对破产解除令 V[RF</2T  
absolute profit margin 绝对利润幅度 B-xGX$<z  
absolute value 实值；绝对值 .k# U]M  
absolutely vested interest 绝对既得权益 M||+qd W!  
absorbed cost 已吸收成本；已分摊成本 *QpMF/<?  
absorption 吸收；分摊；合并 \z>f
b%YW  
absorption rate 吸收率；摊配率；分摊率 / z4$gb7Y  
ACB Finance Limited 亚洲商业财务有限公司 vq0Vq(V=  
acceptable form of reciprocity 合理的互惠条件 bfFeBBi  
acceptable rate 适当利率；适当汇率 Bn^0^J-  
acceptance agreement 承兑协议 B~6&{7xc%  
acceptance for honour 参加承兑 ;ic3).H  
acceptor 承兑人；接受人；受票人 )P%ZA)l%_o  
acceptor for honour 参加承兑人 .I7pA5V{#  
accident insurance 意外保险 !<j'Ea  
Accident Insurance Association of Hong Kong 香港意外保险公会 tClg*A;|B  
accident insurance scheme 意外保险计划 ERUz3mjA/  
accident year basis 意外年度基准 };mA^xO]j  
accommodation 通融；贷款 VyXKZ%\dQ/  
accommodation bill 通融票据；空头票据 8hu<E 4]L  
accommodation party 汇票代发人 LzG%Z1`  
account balance 帐户余额；帐户结余 Ghu#XJB?  
account book 帐簿 -?H#LUk  
account collected in advance 预收款项 2V"B:X\  
account current book 往来帐簿 -C;^3R[ O  
account of after-acquired property 事后取得的财产报告 rxe>}ZO  
account of defaulter 拖欠帐目 z
kt+7,vI  
account payable 应付帐款 |WQBDB`W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 KT_!d*  
account receivable 应收帐款 mi=Q{>rb  
account receivable report 应收帐款报表 srr :!5  
account statement 结单；帐单；会计财务报表 F5LuSy+v  
account title 帐户名称；会计科目 i@C].X  
accountant's report 会计师报告 _64A(U  
Accountant's Report Rules 会计师报告规则 %<)2/|lCd  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3r<~Q7e  
Accounting Arrangements 《会计安排》 c>,'Y)8  
accounting basis 会计基础 TCN8a/@z  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y#]+Tm(+  
Accounting Circular 《会计通告》 Mz9r5
 
accounting class 会计类别 )YYf1o[+  
accounting date 记帐日期；会计结算日期 #9B)Xx!g  
accounting for money 款项核算 QHDXW1+|^  
Accounting Officer 会计主任 ]S&
&|Fc  
accounting period 会计报告期；会计期 ")_|
69 VX  
accounting policy 会计政策；会计方针 c%^7!FSg  
accounting practice 会计惯例 T%x}Y#U'`  
accounting principle 会计准则 "$~':) V"  
accounting record 会计记录 4qphA9i1  
accounting report 会计报告 ySk R>y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Um}  
Accounting Society of China 中国会计学会 >] qc-{>&  
accounting statement 会计报表 aB* Bz]5;E  
accounting system 会计制度；会计系统 gcii9vz `  
accounting transaction 会计事项；帐务交易 Yab%/z2:  
accounting treatment 会计处理 N/[p <  
accounting year 会计年度 9 3U_tQ&1?  
accretion 增值；添加 6 +Sxr  
accrual 应计项目；应累算数目 2;
[D;Y}  
accrual basis 应计制；权责发生制 5 z~1Dw  
accrual basis accounting 应计制会计；权责发生制会计 <m!h&_eg
 
accrue 应累算；应计 A;G;^s  
accrued benefit 应累算利益
jTf@l?|  
accrued charges 应计费用 3
RiWZN  
accrued cumulative preference share dividend 应累算的累积优先股股息 T
Ix|L  
accrued expenses 应累算费用 HpR]q05d  
accrued interest payable 应付利息；应计未付利息 \@-@Y  
accrued interest receivable 应收利息；应计未收利息 o=
u3&liBi  
accrued right 累算权益 w:??h4lt  
accruing profit 应累算的利润 !ds
"9w
 
accumulated fiscal reserve 累积财政储备 OGBHos  
accumulated profit 累积利润；滚存溢利 h&|[eZt?F  
accumulated reserve 累积储备 "C?#
SO B  
accumulation of surplus income 累积收益盈余 !*/*
8re  
acquired assets 既得资产 }Dp*}=?E  
acquisition 收购；购置；取得 _G_Cj{w  
acquisition cost 购置成本  ^le<}  
acquisition expenses 购置费用 [N FFB
96  
acquisition of 100% interest 收购全部股权 G=)i{oC  
acquisition of control 取得控制权 *zNYZ#  
acquisition of fixed assets 购置固定资产 ,c$,!.r  
acquisition of shell “买壳” jy7\+i  
acquisition price 收购价 i}b${no  
act of God 天灾 iy6On,UL  
acting partner 执事合伙人 HPpR.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ZjT,pOSyb  
active partner 积极参与的合伙人 OHv[#xGuV?  
active trading 交投活跃 `{4i)n%e&  
actual circulation 实际流通 "B8Q:  
actual cost 实际成本 $JSL-NkE  
actual expenditure 实际开支；实际支出 KTK <gV9:  
actual income 实际入息；实际收入；实际收益 MU>k,:[  
actual market 现货市场 y@]_+2Vo  
actual price 现货价；实际价格 YW-usvl&  
actual profit 实际利润 JgG$?n\  
actual quotation 实盘；实际价位；实际报价 R|JC1f8P5  
actual year basis 按实际年度计算 ]5BX:%  
actuals 实货 -HQQw$  
actuarial investigation 精算调查 >82@Q^O  
actuarial principle 精算原则 Wi>!{.}%A  
actuarial report 精算师报告 "BD~xP(  
Actuarial Society of Hong Kong 香港精算学会
U -Y03  
actuarial valuation 精算师估值 k")R[)92b?  
actuary 精算师 7}1~%:6  
ad referendum agreement 暂定协议；有待覆核的协定 u,F nAh?"  
ad valorem duty 从价税；按值征税 JROM_>mC  
ad valorem duty system 从价税制 IOTR/anu  
ad valorem fee 从价费 6\L0mcXR!  
ad valorem tariff 从价关税 /` 9sPR6e  
additional allowance 额外免税额 $ oTdfb  
additional amount for unexpired risk 未过期风险的额外款额 KuWWUjCE  
additional assessable profit 补加应评税利润 Yv hA_v  
additional assessment 补加评税 ^<;V]cY`  
additional commitment 额外承担 0?sRDYaX;c  
additional commitment vote 额外承担拨款 h"`ucC8X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ygOd69  
additional dependent parent allowance 供养父母额外免税额 "~`I::'c  
additional provision 额外拨款 _,q)hOI  
additional stamp duty 附加印花税 tc_286'x  
additional tax 补加税罚款；补加税款 Z1zVwHa_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @95FN)TXZY  
adjudged bankrupt 被裁定破产 S2n39 3  
adjudicated bankrupt 裁定破产人 `L:CA5sBud  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 L93l0eEt  
adjudication of bankruptcy 裁定破产；宣告破产 ~SQ?BoCI[  
adjudication of insolvency 裁定无力偿还债务 cQG +$0(  
adjusted actual 经调整的实数；调整后的实数 8iW;y2qF  
adjusted current assets 经调整的流动资产；调整后的流动资产 6cpw~  
adjusted figure 经调整的数字；调整后的数额 0ph{  
adjusted liabilities 经调整的负债；调整后的负债 P
-`M  
adjusted loss 经调整的亏损；调整后的亏损 lW<PoT  
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 G,TM-l_uw  
adjusted profit 经调整的利润；调整后的利润 ANvRi+ _  
adjusted surplus 经调整的盈余额；调整后的盈余额 y'FS/=u>0  
adjusted value 经调整的价值；调整后的价值 ]"+95*B  
adjustment 调整；修订；理算〔保险〕 x2@U.r"zo  
adjustment centre 调剂中心 pp.6Ex (R  
adjustment lag 调整过程的时间差距；调整时差 3
VuW#m#j  
adjustment mechanism 调整机制 {)DHH:n  
adjustment of loss 亏损调整 y+!+ D[x  
adjustment process 调整过程；调整程序 y[>;]R7'  
adjustment range 调整幅度 ^BUYjq%(`  
administered exchange rate 受管制汇率 ;`l'2 z@N