[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: s %\-E9 T  
@wo(tf=@P  
A share Ａ股；甲类股份 @{tz:f  
abatement of tax 减税；减扣免税额 q0R -7O(  
ABN AMRO Bank N.V. 荷兰银行 D}8[bWF  
above-the-line expenditure 线上项目支出；经常预算支出 /Uy"M:|V1  
above-the-line receipt 线上项目收入；经常预算收入 hD*SpVIU  
ABSA Asia Limited 南非联合亚洲有限公司 n'kG] Q  
absolute change 绝对数值变更 x&Kh>PVh\  
absolute expenditure 实际开支 -^h' >.  
absolute guideline figure 绝对准则数字 (w/T-*  
absolute interest 绝对权益 -0{r>,&Mm  
absolute order of discharge 绝对破产解除令 ?3zc=J"t  
absolute profit margin 绝对利润幅度 ah0`KxO]  
absolute value 实值；绝对值 EL 8<U  
absolutely vested interest 绝对既得权益 +:!7L=N#  
absorbed cost 已吸收成本；已分摊成本 PV\+P6aIb  
absorption 吸收；分摊；合并 r@t9Ci=}  
absorption rate 吸收率；摊配率；分摊率 f"SD/]q-  
ACB Finance Limited 亚洲商业财务有限公司 $ig0j`  
acceptable form of reciprocity 合理的互惠条件 T)TfB(  
acceptable rate 适当利率；适当汇率 ,J^b0@S  
acceptance agreement 承兑协议 h"_;IUZ!  
acceptance for honour 参加承兑 4;]hK!AXS  
acceptor 承兑人；接受人；受票人 r6} |hpJ8  
acceptor for honour 参加承兑人 J1I ;Jgql(  
accident insurance 意外保险 i}mVQ\j5  
Accident Insurance Association of Hong Kong 香港意外保险公会 q?DTMKx  
accident insurance scheme 意外保险计划 <[\`qX  
accident year basis 意外年度基准 (b~T]3Es  
accommodation 通融；贷款 n;+LH9  
accommodation bill 通融票据；空头票据 -$jEfi4I  
accommodation party 汇票代发人 vV6I0  
account balance 帐户余额；帐户结余 2ZMb<b4H  
account book 帐簿 -
Rd/Gx  
account collected in advance 预收款项 S^>,~R.TX  
account current book 往来帐簿 ^O<&fD  
account of after-acquired property 事后取得的财产报告 A1D^a,  
account of defaulter 拖欠帐目 (@<c6WS  
account payable 应付帐款 ,p2s:&"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >x+6{^}Q>  
account receivable 应收帐款 vss(twg  
account receivable report 应收帐款报表 %]DP#~7[|  
account statement 结单；帐单；会计财务报表 qx8fRIK%  
account title 帐户名称；会计科目 'y2nN=CN  
accountant's report 会计师报告 !GLz)#SBl  
Accountant's Report Rules 会计师报告规则 hp*/#
D  
accounting and auditing procedure 会计与审计程序；会计与核数程序 A3no~)wZn  
Accounting Arrangements 《会计安排》 7;sj%U^'l  
accounting basis 会计基础 -pa )K"z  
accounting by Official Receiver 破产管理署署长呈交的帐目 t.&Od;\[/  
Accounting Circular 《会计通告》 I)cFG{~L  
accounting class 会计类别 ?NR A:t(}  
accounting date 记帐日期；会计结算日期 {G}.b)9FG  
accounting for money 款项核算 xtE_=
5$~  
Accounting Officer 会计主任 jN>{'TqW4  
accounting period 会计报告期；会计期 !\i\}feb  
accounting policy 会计政策；会计方针 /#-C4 "|  
accounting practice 会计惯例 'EF9Zt8  
accounting principle 会计准则 u7[ykyV  
accounting record 会计记录 #PanfYR  
accounting report 会计报告
X*39c b(b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O-cbX/d  
Accounting Society of China 中国会计学会 ##;Er47@^  
accounting statement 会计报表 n'01Hh`0  
accounting system 会计制度；会计系统 04'~ta(t  
accounting transaction 会计事项；帐务交易 H]p!\H  
accounting treatment 会计处理 WObvbaK  
accounting year 会计年度 qg!|l7e  
accretion 增值；添加 8p9bCE>\  
accrual 应计项目；应累算数目 C\nhqkn  
accrual basis 应计制；权责发生制 =f ve/_Q~  
accrual basis accounting 应计制会计；权责发生制会计 f3{MvAy[  
accrue 应累算；应计 MH
ai
%E  
accrued benefit 应累算利益 lR[qqFR  
accrued charges 应计费用 tqe Z#w7  
accrued cumulative preference share dividend 应累算的累积优先股股息 7L@K _ZJ  
accrued expenses 应累算费用 ;A'Z4=*~  
accrued interest payable 应付利息；应计未付利息 \2}bi:e6  
accrued interest receivable 应收利息；应计未收利息 kRD%b[*d  
accrued right 累算权益 jhu&&==\f  
accruing profit 应累算的利润 !{)tSipd  
accumulated fiscal reserve 累积财政储备 s#DaKPC  
accumulated profit 累积利润；滚存溢利 k
.^coI5  
accumulated reserve 累积储备 2eC(Ijq[a  
accumulation of surplus income 累积收益盈余 Tp?y8r  
acquired assets 既得资产 2fS[J'-o  
acquisition 收购；购置；取得 &S
]@Ot<z  
acquisition cost 购置成本 )\be2^p  
acquisition expenses 购置费用 )m{Ye0!RD  
acquisition of 100% interest 收购全部股权 ?a8(azn  
acquisition of control 取得控制权 
rEv*)W  
acquisition of fixed assets 购置固定资产 P=&o%K,:f  
acquisition of shell “买壳” I_%a{$Gjl  
acquisition price 收购价 &jczO-R^  
act of God 天灾 \&3"<6xA  
acting partner 执事合伙人 q7Dw_<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,FMx5$  
active partner 积极参与的合伙人 ~L_hZso4  
active trading 交投活跃 \,&co  
actual circulation 实际流通 \nB8WSvk2W  
actual cost 实际成本 vRxM4O~"  
actual expenditure 实际开支；实际支出 Ru>uL@w  
actual income 实际入息；实际收入；实际收益 f7~9|w&  
actual market 现货市场
)aao[_ZS  
actual price 现货价；实际价格 !$Tw^ $n  
actual profit 实际利润 dT$M y`>  
actual quotation 实盘；实际价位；实际报价 ]f: v,a  
actual year basis 按实际年度计算 M=*bh5t%]  
actuals 实货 L%$|^T=%  
actuarial investigation 精算调查 E55t*^`  
actuarial principle 精算原则 ;w-qHha  
actuarial report 精算师报告 )0e2ic/  
Actuarial Society of Hong Kong 香港精算学会 @~"anqT`  
actuarial valuation 精算师估值 ?N=m<
fn  
actuary 精算师 80Y\|)  
ad referendum agreement 暂定协议；有待覆核的协定 ~+ bGN  
ad valorem duty 从价税；按值征税 ND,Kldji  
ad valorem duty system 从价税制 ^/=#UQ*k  
ad valorem fee 从价费 P"?FnTbv[  
ad valorem tariff 从价关税 N2$I}q%  
additional allowance 额外免税额 +|{RE.DL  
additional amount for unexpired risk 未过期风险的额外款额 iQ6epg1wB  
additional assessable profit 补加应评税利润 G,<T/f .{$  
additional assessment 补加评税 zrv#Xa!O\  
additional commitment 额外承担 d90Z,nex  
additional commitment vote 额外承担拨款 zT|)uP*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 maY4g&'f  
additional dependent parent allowance 供养父母额外免税额 \U?n+6 7g  
additional provision 额外拨款 *;U'[H3Q  
additional stamp duty 附加印花税 JwRF(1_sM  
additional tax 补加税罚款；补加税款 ?D)<,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;HBCUe<_  
adjudged bankrupt 被裁定破产 IU]^&e9u  
adjudicated bankrupt 裁定破产人 ror|R@;y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y}K\%;`[a  
adjudication of bankruptcy 裁定破产；宣告破产 [;.`,/  
adjudication of insolvency 裁定无力偿还债务 -MugnB6  
adjusted actual 经调整的实数；调整后的实数 =!UR=Hq  
adjusted current assets 经调整的流动资产；调整后的流动资产 0\~Z5k`IT  
adjusted figure 经调整的数字；调整后的数额 *tX{MSYW  
adjusted liabilities 经调整的负债；调整后的负债 Dbaf0  
adjusted loss 经调整的亏损；调整后的亏损 tYqs~B3  
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 BH@)QVs-  
adjusted profit 经调整的利润；调整后的利润 g3sUl&K  
adjusted surplus 经调整的盈余额；调整后的盈余额 1?Aga,~k:a  
adjusted value 经调整的价值；调整后的价值 &Q=ZwC7#  
adjustment 调整；修订；理算〔保险〕 $BDBN_p  
adjustment centre 调剂中心 ,chf~-d  
adjustment lag 调整过程的时间差距；调整时差 )Vk6;__  
adjustment mechanism 调整机制 =AEz9d ciS  
adjustment of loss 亏损调整 rf9_ eP  
adjustment process 调整过程；调整程序 ;C/bJEgdd  
adjustment range 调整幅度 zggB$5  
administered exchange rate 受管制汇率 Hv<'dt $|