[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: 8=9sIK2  
5 S&>9l  
A share Ａ股；甲类股份 TW0^wSm  
abatement of tax 减税；减扣免税额 \tqAv'jA|  
ABN AMRO Bank N.V. 荷兰银行 /<Et 
 
above-the-line expenditure 线上项目支出；经常预算支出 r%9Sx:F  
above-the-line receipt 线上项目收入；经常预算收入 c[$oR,2b13  
ABSA Asia Limited 南非联合亚洲有限公司 CHB{P\WF  
absolute change 绝对数值变更 kuaov3Ui  
absolute expenditure 实际开支 AtOB'=ph*  
absolute guideline figure 绝对准则数字 j@2 hI,+  
absolute interest 绝对权益 [PT_y3'%  
absolute order of discharge 绝对破产解除令 ~Zm(p*\T  
absolute profit margin 绝对利润幅度 CmZ?uo+Y  
absolute value 实值；绝对值 ^l,Jbt  
absolutely vested interest 绝对既得权益 ^-_!:7TH]  
absorbed cost 已吸收成本；已分摊成本 9P$'ON'"  
absorption 吸收；分摊；合并 KI{u:Lbi  
absorption rate 吸收率；摊配率；分摊率 Jd;1dYkH:  
ACB Finance Limited 亚洲商业财务有限公司 {Hv=iVmt  
acceptable form of reciprocity 合理的互惠条件 J :(l&  
acceptable rate 适当利率；适当汇率 #a&Vx&7L  
acceptance agreement 承兑协议 eC-TZH@  
acceptance for honour 参加承兑 {TNAK%'v  
acceptor 承兑人；接受人；受票人
S}/CzQ  
acceptor for honour 参加承兑人 :jPAA`,  
accident insurance 意外保险 :EjIV]e  
Accident Insurance Association of Hong Kong 香港意外保险公会 C&T3vM  
accident insurance scheme 意外保险计划 ?8 F7BS4oQ  
accident year basis 意外年度基准 mx yT==E  
accommodation 通融；贷款 Mx }(w\\T  
accommodation bill 通融票据；空头票据 QQ9Q[c  
accommodation party 汇票代发人 +l9avy+P(  
account balance 帐户余额；帐户结余 u$"5SGI6  
account book 帐簿 ".u?-xcbJ  
account collected in advance 预收款项 b/EvcN8 }  
account current book 往来帐簿 (2(hl--'n  
account of after-acquired property 事后取得的财产报告 '9)@U+yfQ  
account of defaulter 拖欠帐目 QbWD&8T0O  
account payable 应付帐款 L{-w9(S`i  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
mR^D55k  
account receivable 应收帐款 zSO[f  
account receivable report 应收帐款报表 CHz(wn  
account statement 结单；帐单；会计财务报表 -~q]0>  
account title 帐户名称；会计科目 weOMYJO;8  
accountant's report 会计师报告 saV`-#  
Accountant's Report Rules 会计师报告规则 ) l)5^7=W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 = 7?'S#  
Accounting Arrangements 《会计安排》 sw1XN?O  
accounting basis 会计基础 =h)H`  
accounting by Official Receiver 破产管理署署长呈交的帐目 'K1w.hC<  
Accounting Circular 《会计通告》 f { ueI<  
accounting class 会计类别 2I7P}=  
accounting date 记帐日期；会计结算日期
Xw% z #6l  
accounting for money 款项核算 p,+~dn;=  
Accounting Officer 会计主任 K6X1a7  
accounting period 会计报告期；会计期 +Il=gL1  
accounting policy 会计政策；会计方针 Q pX@;j  
accounting practice 会计惯例 ]
k8XLgJ  
accounting principle 会计准则 y^ :x2P  
accounting record 会计记录 y+Pu
kHY  
accounting report 会计报告 E(oN S\4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P7o6B,9  
Accounting Society of China 中国会计学会 wKYfqNCH  
accounting statement 会计报表 ivm.ng[  
accounting system 会计制度；会计系统 !EFd- fk  
accounting transaction 会计事项；帐务交易 [Y*UCFhI0  
accounting treatment 会计处理 =p"0G%+%  
accounting year 会计年度 jmIP c3O0  
accretion 增值；添加 DXUI/C f  
accrual 应计项目；应累算数目 8
+gn Wy  
accrual basis 应计制；权责发生制 gUMUh]j  
accrual basis accounting 应计制会计；权责发生制会计 5v3B8 @CsA  
accrue 应累算；应计 ;i]c my  
accrued benefit 应累算利益 |'.SOm9)*  
accrued charges 应计费用 -[F^~Gv|;  
accrued cumulative preference share dividend 应累算的累积优先股股息 1a<,/N}}t  
accrued expenses 应累算费用 im'0^  
accrued interest payable 应付利息；应计未付利息 n)0{mDf%  
accrued interest receivable 应收利息；应计未收利息 roKiSE`  
accrued right 累算权益 j% nd  
accruing profit 应累算的利润 Gc'HF"w  
accumulated fiscal reserve 累积财政储备 yE7pCgXt  
accumulated profit 累积利润；滚存溢利 oGM.{\i  
accumulated reserve 累积储备 k@2gw]y"  
accumulation of surplus income 累积收益盈余 82<L07fB  
acquired assets 既得资产 !xvPG  
acquisition 收购；购置；取得 W1
OGN4`C  
acquisition cost 购置成本 \|(;q+n?k  
acquisition expenses 购置费用 4k#6)e  
acquisition of 100% interest 收购全部股权 SXT/9FteZ  
acquisition of control 取得控制权 b{oNV-<&{  
acquisition of fixed assets 购置固定资产 wqyAEVea'8  
acquisition of shell “买壳” aX|`G]PhdI  
acquisition price 收购价 _)|!.r&)63  
act of God 天灾 YPM>FDxDB  
acting partner 执事合伙人 ;V;4#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qgDBu\  
active partner 积极参与的合伙人 > }9TdP/oT  
active trading 交投活跃 ]-6 G'i?  
actual circulation 实际流通 y`BLIEI  
actual cost 实际成本 kO.rgW82  
actual expenditure 实际开支；实际支出 &5a>5ZG}  
actual income 实际入息；实际收入；实际收益 1w5nBVC*$V  
actual market 现货市场 YMWy5 \  
actual price 现货价；实际价格 'e&4#VLH^  
actual profit 实际利润 ka'MF;!rc  
actual quotation 实盘；实际价位；实际报价 ; ?&;I
!  
actual year basis 按实际年度计算 3.jwOFH$  
actuals 实货 f
STEZH  
actuarial investigation 精算调查 "mOoGy,(  
actuarial principle 精算原则 v!x[1[  
actuarial report 精算师报告 V_~wWuZ-  
Actuarial Society of Hong Kong 香港精算学会 B|Omz:c  
actuarial valuation 精算师估值 RI`A<*>w  
actuary 精算师 giTlXz3D9  
ad referendum agreement 暂定协议；有待覆核的协定 #?/.LMn{  
ad valorem duty 从价税；按值征税 (=X16}n:>  
ad valorem duty system 从价税制 }O>IPRZ  
ad valorem fee 从价费 A@#dv2JzP  
ad valorem tariff 从价关税 brFOQU?  
additional allowance 额外免税额 j]P|iL  
additional amount for unexpired risk 未过期风险的额外款额 nQ+{1 C  
additional assessable profit 补加应评税利润
U` U/|@6  
additional assessment 补加评税 u Qj#U m8  
additional commitment 额外承担 rS jC/O&b  
additional commitment vote 额外承担拨款 ]_
Qc}pMF&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Oe#k|  
additional dependent parent allowance 供养父母额外免税额 <omz9d1  
additional provision 额外拨款 UX0tI0.tg  
additional stamp duty 附加印花税 ZTun{Dw{  
additional tax 补加税罚款；补加税款 EKt-C_)U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 GwvxX&P  
adjudged bankrupt 被裁定破产 8 jT"H ZB6  
adjudicated bankrupt 裁定破产人 P~#jvm!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *qqFIp^  
adjudication of bankruptcy 裁定破产；宣告破产 .UDZW*  
adjudication of insolvency 裁定无力偿还债务 nO/5X>A,Zw  
adjusted actual 经调整的实数；调整后的实数 4>| 5B:  
adjusted current assets 经调整的流动资产；调整后的流动资产 NUU}8a(K  
adjusted figure 经调整的数字；调整后的数额 /j^zHrLN  
adjusted liabilities 经调整的负债；调整后的负债 oM VJ+#[x  
adjusted loss 经调整的亏损；调整后的亏损 lC2xl(#!  
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 9xz`
V1mIL  
adjusted profit 经调整的利润；调整后的利润 sPw(+m*C   
adjusted surplus 经调整的盈余额；调整后的盈余额 $D89|sy  
adjusted value 经调整的价值；调整后的价值 P-mrH
  
adjustment 调整；修订；理算〔保险〕 0TNzVsu7  
adjustment centre 调剂中心 E,X,RM~ +D  
adjustment lag 调整过程的时间差距；调整时差 "~ `-Jkm   
adjustment mechanism 调整机制 VMHY.Rf  
adjustment of loss 亏损调整 nGf@zJDb  
adjustment process 调整过程；调整程序 [brrziZ  
adjustment range 调整幅度 ,t[D1KZt  
administered exchange rate 受管制汇率 9+/|sU\.%