[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: Z8pZm`g)T  
Q?%v b  
A share Ａ股；甲类股份 s'@@q  
abatement of tax 减税；减扣免税额 Pv@;)s(-  
ABN AMRO Bank N.V. 荷兰银行 ^N~Jm&I  
above-the-line expenditure 线上项目支出；经常预算支出 *c@]c~hY,  
above-the-line receipt 线上项目收入；经常预算收入 )sapUnqrlR  
ABSA Asia Limited 南非联合亚洲有限公司 FRTvo  
absolute change 绝对数值变更 UKSI
"/8I  
absolute expenditure 实际开支 ,0$b8lb;x/  
absolute guideline figure 绝对准则数字 9a.[>4}  
absolute interest 绝对权益 /zV0kW>N  
absolute order of discharge 绝对破产解除令 wSs78c=  
absolute profit margin 绝对利润幅度 2K'}Vm+  
absolute value 实值；绝对值 P +3)Y O1C  
absolutely vested interest 绝对既得权益 i4 tW8Il  
absorbed cost 已吸收成本；已分摊成本 zdDJcdbGd1  
absorption 吸收；分摊；合并 POQ1K O  
absorption rate 吸收率；摊配率；分摊率 t{/ EN)J  
ACB Finance Limited 亚洲商业财务有限公司 k_Edug~B  
acceptable form of reciprocity 合理的互惠条件 NO)vk+   
acceptable rate 适当利率；适当汇率 @yjui  
acceptance agreement 承兑协议 yM34GS=,J  
acceptance for honour 参加承兑 '?!2h'  
acceptor 承兑人；接受人；受票人 lc0ZfC  
acceptor for honour 参加承兑人 ,<-a 6  
accident insurance 意外保险 JGk,u6K7  
Accident Insurance Association of Hong Kong 香港意外保险公会 :Ee5:S   
accident insurance scheme 意外保险计划 z 9KsSlS ^  
accident year basis 意外年度基准 0 .p $q  
accommodation 通融；贷款 YJwz*@l  
accommodation bill 通融票据；空头票据 @KYmkxW  
accommodation party 汇票代发人 ?)5M3lV3k  
account balance 帐户余额；帐户结余 ~9ILN~91  
account book 帐簿 r,dxW5v.  
account collected in advance 预收款项 x9CI>l  
account current book 往来帐簿 >Y/1%Hp9  
account of after-acquired property 事后取得的财产报告 %x7l`.)N  
account of defaulter 拖欠帐目 oApI/o  
account payable 应付帐款  XC{(O:EG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r^6vo6^  
account receivable 应收帐款 Sq==)$G  
account receivable report 应收帐款报表 `+/[0B=.  
account statement 结单；帐单；会计财务报表 c5r QkDW  
account title 帐户名称；会计科目 }fs;yPl,  
accountant's report 会计师报告 Qs{Qg<}  
Accountant's Report Rules 会计师报告规则 z*>CP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 s^{j  
Accounting Arrangements 《会计安排》 Bf88f<Z  
accounting basis 会计基础 PX'I:B]x*  
accounting by Official Receiver 破产管理署署长呈交的帐目 }Mo9r4}  
Accounting Circular 《会计通告》 j|(bDa
4\  
accounting class 会计类别 73(T+6`  
accounting date 记帐日期；会计结算日期 tdr*>WL  
accounting for money 款项核算 tg5jS]O  
Accounting Officer 会计主任 n*6',BY  
accounting period 会计报告期；会计期 Tm^zoVi
 
accounting policy 会计政策；会计方针 jIc;jjAF  
accounting practice 会计惯例 {UZli[W1  
accounting principle 会计准则 uf)W?`e~  
accounting record 会计记录 iVu+ct-iv  
accounting report 会计报告 {nOK*7+"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 aLXA9?  
Accounting Society of China 中国会计学会 MgMLfgt"V  
accounting statement 会计报表 {Q(6 .0R  
accounting system 会计制度；会计系统 n7q-)Dv_U  
accounting transaction 会计事项；帐务交易 25ZGuM  
accounting treatment 会计处理 ia_8$>xW+  
accounting year 会计年度 };!c]/,  
accretion 增值；添加 -% fDfjP  
accrual 应计项目；应累算数目 VD3[ko  
accrual basis 应计制；权责发生制  xBG1up<z  
accrual basis accounting 应计制会计；权责发生制会计 "&+0jfLY+  
accrue 应累算；应计 TQ2Tt"  
accrued benefit 应累算利益 6~/H#8Kdn  
accrued charges 应计费用 oV!9B-<  
accrued cumulative preference share dividend 应累算的累积优先股股息 BVNh>^W5B  
accrued expenses 应累算费用 anwn!Eqk"  
accrued interest payable 应付利息；应计未付利息 y14@9<~9  
accrued interest receivable 应收利息；应计未收利息 J;kbY9e  
accrued right 累算权益 BmJ?VJ}Y  
accruing profit 应累算的利润 SA7,]&Zb  
accumulated fiscal reserve 累积财政储备  Fszk?0T  
accumulated profit 累积利润；滚存溢利 5
UM[Iz  
accumulated reserve 累积储备 -)I_+N  
accumulation of surplus income 累积收益盈余 _/=ZkI5  
acquired assets 既得资产 I.<#t(io  
acquisition 收购；购置；取得 t]o gn(  
acquisition cost 购置成本 A{o{o++  
acquisition expenses 购置费用 *sG<w%%  
acquisition of 100% interest 收购全部股权 '} kq@  
acquisition of control 取得控制权 f\^QV  
acquisition of fixed assets 购置固定资产 VV4_  
acquisition of shell “买壳” %%>?<4t  
acquisition price 收购价 7A|jnm  
act of God 天灾 rN~`4mZ  
acting partner 执事合伙人 -&A[{m<,>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~Iu09t|a  
active partner 积极参与的合伙人 t}FMBGo[  
active trading 交投活跃 YBO53S]=  
actual circulation 实际流通 j&pgq2Kl  
actual cost 实际成本 o|W? a#_\  
actual expenditure 实际开支；实际支出 X m3t xp#  
actual income 实际入息；实际收入；实际收益 i=a LC*@  
actual market 现货市场 v8IL[g6"  
actual price 现货价；实际价格 I{PN6bn{>  
actual profit 实际利润 .-ABo]hf  
actual quotation 实盘；实际价位；实际报价 M Sj0D2H  
actual year basis 按实际年度计算 PS22$_}  
actuals 实货 :qp"Ao{M  
actuarial investigation 精算调查 #50)DwD  
actuarial principle 精算原则 Chup %F  
actuarial report 精算师报告 .'1j5Y-l`N  
Actuarial Society of Hong Kong 香港精算学会 QBy*y $  
actuarial valuation 精算师估值 Jq#Cn+zW  
actuary 精算师 eQx"nl3U%  
ad referendum agreement 暂定协议；有待覆核的协定 4Dia#1$:J  
ad valorem duty 从价税；按值征税 OQQ9R?Ll {  
ad valorem duty system 从价税制 ka3Z5  
ad valorem fee 从价费 `[\phv  
ad valorem tariff 从价关税 &3f.78a  
additional allowance 额外免税额 ^!qmlx*  
additional amount for unexpired risk 未过期风险的额外款额 hI8C XG  
additional assessable profit 补加应评税利润 dE]"^O#Mc  
additional assessment 补加评税 >i%w'uU  
additional commitment 额外承担 `RcNqPY#S  
additional commitment vote 额外承担拨款 %}!}2s.A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @;}H<&"  
additional dependent parent allowance 供养父母额外免税额 }A7qIys$4  
additional provision 额外拨款 '5U$`Xe1  
additional stamp duty 附加印花税 SEIu4 l$E  
additional tax 补加税罚款；补加税款 vWH>k+9&X  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 e;5Lv9?C8  
adjudged bankrupt 被裁定破产 h$k3MhYDes  
adjudicated bankrupt 裁定破产人 o z{j2%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 BfT,  
adjudication of bankruptcy 裁定破产；宣告破产 HJR<d&l ;p  
adjudication of insolvency 裁定无力偿还债务 lKUm_; m  
adjusted actual 经调整的实数；调整后的实数 ..!-)q'?  
adjusted current assets 经调整的流动资产；调整后的流动资产 ef;L|b%pp  
adjusted figure 经调整的数字；调整后的数额 :(`>bY  
adjusted liabilities 经调整的负债；调整后的负债 jSYg\Z5!  
adjusted loss 经调整的亏损；调整后的亏损 ] <3?=$  
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 EiN)TB^]  
adjusted profit 经调整的利润；调整后的利润 <WJ0St  
adjusted surplus 经调整的盈余额；调整后的盈余额 c$kb0VR  
adjusted value 经调整的价值；调整后的价值 Td1ba^J  
adjustment 调整；修订；理算〔保险〕 zD;] sk4  
adjustment centre 调剂中心 \]A;EwC4C  
adjustment lag 调整过程的时间差距；调整时差 @a\SR'8  
adjustment mechanism 调整机制 QCf
pDE}  
adjustment of loss 亏损调整 bTGK@~  
adjustment process 调整过程；调整程序 [?@wCY4=  
adjustment range 调整幅度 )K>@$6H+2  
administered exchange rate 受管制汇率 KBR0p&MN