[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: Oz]$zRu/0  
MuzQz.C  
A share Ａ股；甲类股份 f61vE  
abatement of tax 减税；减扣免税额 gCkR$.-E  
ABN AMRO Bank N.V. 荷兰银行 ~Cynw(  
above-the-line expenditure 线上项目支出；经常预算支出 })uyq_nz  
above-the-line receipt 线上项目收入；经常预算收入 ?/sn"~"  
ABSA Asia Limited 南非联合亚洲有限公司 eUR+j?5I  
absolute change 绝对数值变更 z/QYy)_j  
absolute expenditure 实际开支 0/7.RpX,.  
absolute guideline figure 绝对准则数字 *nHMQ/uf  
absolute interest 绝对权益 "66#F  
absolute order of discharge 绝对破产解除令 |lzcyz  
absolute profit margin 绝对利润幅度 /FPO'} 6i  
absolute value 实值；绝对值 7u:kR;wk  
absolutely vested interest 绝对既得权益 l a 0:jO5  
absorbed cost 已吸收成本；已分摊成本 x=x%F;  
absorption 吸收；分摊；合并 +tg${3ti_  
absorption rate 吸收率；摊配率；分摊率 w6mYLK%  
ACB Finance Limited 亚洲商业财务有限公司 ]{+Y!tD  
acceptable form of reciprocity 合理的互惠条件 pg_H'0R  
acceptable rate 适当利率；适当汇率 `}$bJCSF.n  
acceptance agreement 承兑协议 J#3[,~  
acceptance for honour 参加承兑 e8(Qx3T?b  
acceptor 承兑人；接受人；受票人 b~YIaD[Z  
acceptor for honour 参加承兑人 Tl]
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accident insurance 意外保险 THK^u+~LM  
Accident Insurance Association of Hong Kong 香港意外保险公会 -w)v38iX!  
accident insurance scheme 意外保险计划 SXJjagAoML  
accident year basis 意外年度基准 .~rg#*]^  
accommodation 通融；贷款 f$dIPt(  
accommodation bill 通融票据；空头票据 #(+V&<K  
accommodation party 汇票代发人 V;J3lV<  
account balance 帐户余额；帐户结余 1Id"|/b%$  
account book 帐簿 z" ?WT$  
account collected in advance 预收款项 .VUnOdI  
account current book 往来帐簿 S-7C'dc  
account of after-acquired property 事后取得的财产报告 l4iklg3  
account of defaulter 拖欠帐目 ty%,T.@e  
account payable 应付帐款 / ?T
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account payee only [A/C payee only] 只可转帐；存入收款人帐户 >$ro\/  
account receivable 应收帐款 T;PLUjp}  
account receivable report 应收帐款报表 V joVC$ZX  
account statement 结单；帐单；会计财务报表 WW^+X~Y  
account title 帐户名称；会计科目 cb{"1z  
accountant's report 会计师报告 ;7H^;+P  
Accountant's Report Rules 会计师报告规则
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accounting and auditing procedure 会计与审计程序；会计与核数程序 ;3bUgI}.J  
Accounting Arrangements 《会计安排》 (#z6w#CU(  
accounting basis 会计基础 Q+QD,  
accounting by Official Receiver 破产管理署署长呈交的帐目 1O,8=,K2a  
Accounting Circular 《会计通告》 2hryY  
accounting class 会计类别 ,]n~j-
X  
accounting date 记帐日期；会计结算日期 gMPp'^g]_  
accounting for money 款项核算 #ZnNJ\6  
Accounting Officer 会计主任 JZ:yPvJ  
accounting period 会计报告期；会计期 WoNY8 8hT  
accounting policy 会计政策；会计方针 0O]v|  
accounting practice 会计惯例 G!%8DX5  
accounting principle 会计准则 O;}
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accounting record 会计记录 Jm< uE]9  
accounting report 会计报告 8`]yp7ueS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vr2PCG[~  
Accounting Society of China 中国会计学会 ^7=7V0>,:  
accounting statement 会计报表 zf^|H% ~^  
accounting system 会计制度；会计系统 0bIgOLP  
accounting transaction 会计事项；帐务交易 V s=o@  
accounting treatment 会计处理 0O*kC43E_  
accounting year 会计年度 n;>=QG -v  
accretion 增值；添加 .`v%9-5v  
accrual 应计项目；应累算数目 o?a3hD  
accrual basis 应计制；权责发生制 5nsoWqnE8  
accrual basis accounting 应计制会计；权责发生制会计 L*vKIP<EMM  
accrue 应累算；应计 O(D2F$VlL  
accrued benefit 应累算利益 G\V*j$}!  
accrued charges 应计费用 'ShK7j$  
accrued cumulative preference share dividend 应累算的累积优先股股息 SR?(z  
accrued expenses 应累算费用 I:UDEoQo  
accrued interest payable 应付利息；应计未付利息 iy]?j$B$  
accrued interest receivable 应收利息；应计未收利息 ;G3?Sa7+  
accrued right 累算权益 -R\dgS3  
accruing profit 应累算的利润 l~DIV$>,Z  
accumulated fiscal reserve 累积财政储备 Cz9MXb]B  
accumulated profit 累积利润；滚存溢利 #V#!@@c;?  
accumulated reserve 累积储备 %k )H7nj  
accumulation of surplus income 累积收益盈余 6f ?,v5  
acquired assets 既得资产 @';.$  
acquisition 收购；购置；取得 ;_E|I=%'E  
acquisition cost 购置成本 "VU/Ucb7  
acquisition expenses 购置费用 ~(GNY 5  
acquisition of 100% interest 收购全部股权 *vvm8ik  
acquisition of control 取得控制权 }@tgc?CD  
acquisition of fixed assets 购置固定资产 X|ZAC!J5>  
acquisition of shell “买壳” =]/<Kd}A.  
acquisition price 收购价 kY{$[+-jR  
act of God 天灾 RgQs`aI  
acting partner 执事合伙人 :XG~AR/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R<{Vgy  
active partner 积极参与的合伙人 9|v%bO  
active trading 交投活跃 DX+zK'34  
actual circulation 实际流通 H6|eUU[&  
actual cost 实际成本 < *;GJ{  
actual expenditure 实际开支；实际支出 (
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actual income 实际入息；实际收入；实际收益 (}.MB3`#C  
actual market 现货市场 W g6H~x  
actual price 现货价；实际价格 R*6B@<p,i  
actual profit 实际利润 \hBzP^*"n  
actual quotation 实盘；实际价位；实际报价 ; D/6e6  
actual year basis 按实际年度计算 ^m&P0  
actuals 实货 iR88L&U>  
actuarial investigation 精算调查 n\JI7A}  
actuarial principle 精算原则 ;e/F( J  
actuarial report 精算师报告 Z[ (d7  
Actuarial Society of Hong Kong 香港精算学会 &vn2u bauS  
actuarial valuation 精算师估值 ~ A
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actuary 精算师 jY]51B
 
ad referendum agreement 暂定协议；有待覆核的协定 !jSgpIp  
ad valorem duty 从价税；按值征税 UOl*wvy  
ad valorem duty system 从价税制 @|Yn~PwKs  
ad valorem fee 从价费 voN~f>  
ad valorem tariff 从价关税 >][D"  
additional allowance 额外免税额 0H_ux
kB~  
additional amount for unexpired risk 未过期风险的额外款额 OH
sA]7S  
additional assessable profit 补加应评税利润 _6ck@  
additional assessment 补加评税 Y|Gp\  
additional commitment 额外承担 2.b,8wT/  
additional commitment vote 额外承担拨款 m|c[C\)By  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s*<T'0&w0S  
additional dependent parent allowance 供养父母额外免税额 9q_{_%G%  
additional provision 额外拨款 .SER,],P  
additional stamp duty 附加印花税 )Se$N6u-  
additional tax 补加税罚款；补加税款 dpylJ2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5rdB>8W  
adjudged bankrupt 被裁定破产 z8JW iRn  
adjudicated bankrupt 裁定破产人 ThI}~$Y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :-Jryi
I  
adjudication of bankruptcy 裁定破产；宣告破产 LR>s2z
u-  
adjudication of insolvency 裁定无力偿还债务 f pq|mY  
adjusted actual 经调整的实数；调整后的实数 h@G~'\8t  
adjusted current assets 经调整的流动资产；调整后的流动资产 G: tY1'5  
adjusted figure 经调整的数字；调整后的数额 %N fpEo  
adjusted liabilities 经调整的负债；调整后的负债 PS+~JwDUc  
adjusted loss 经调整的亏损；调整后的亏损 Z_m<x!  
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 .O5V;&,
  
adjusted profit 经调整的利润；调整后的利润 *K;)~@n  
adjusted surplus 经调整的盈余额；调整后的盈余额 QRf>lZP  
adjusted value 经调整的价值；调整后的价值 9*ZlNZ  
adjustment 调整；修订；理算〔保险〕 /[\g8U{5B}  
adjustment centre 调剂中心 ;(Ug]U%3_  
adjustment lag 调整过程的时间差距；调整时差 EGQgrwY5  
adjustment mechanism 调整机制  #O\as~-  
adjustment of loss 亏损调整 .7gh2K  
adjustment process 调整过程；调整程序 /YHO"4Z  
adjustment range 调整幅度 K3[+L`pz  
administered exchange rate 受管制汇率 &s vg<UZ