[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: %HuQc^  
unmuY^+<  
A share Ａ股；甲类股份 }[PbA4l.g  
abatement of tax 减税；减扣免税额 ^sq3@*hCw  
ABN AMRO Bank N.V. 荷兰银行 J-fU,*Bk  
above-the-line expenditure 线上项目支出；经常预算支出 /D_8uTS>d[  
above-the-line receipt 线上项目收入；经常预算收入
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ABSA Asia Limited 南非联合亚洲有限公司 :&`Yz   
absolute change 绝对数值变更 `X]-blHo  
absolute expenditure 实际开支 R,A|"Q  
absolute guideline figure 绝对准则数字 {"e/3  
absolute interest 绝对权益 _c%]RE  
absolute order of discharge 绝对破产解除令 ?|+bM`  
absolute profit margin 绝对利润幅度
gtz!T2%  
absolute value 实值；绝对值 5.xvOi|.  
absolutely vested interest 绝对既得权益 TUZ-4{kV"  
absorbed cost 已吸收成本；已分摊成本 K+H?, I  
absorption 吸收；分摊；合并 IgC)YIhd  
absorption rate 吸收率；摊配率；分摊率 5JI+42S \  
ACB Finance Limited 亚洲商业财务有限公司 C9Fc(Y?_  
acceptable form of reciprocity 合理的互惠条件 9U58#  
acceptable rate 适当利率；适当汇率 [*?P2.bf  
acceptance agreement 承兑协议 -nO('(t  
acceptance for honour 参加承兑 oC U8;z  
acceptor 承兑人；接受人；受票人 )xP]rOT  
acceptor for honour 参加承兑人 Yh:*.@  
accident insurance 意外保险 ;4F[*VF!w  
Accident Insurance Association of Hong Kong 香港意外保险公会 v>g1\yIw  
accident insurance scheme 意外保险计划 tF&%
7(EU3  
accident year basis 意外年度基准 <V"'j  
accommodation 通融；贷款 K;-:C9@  
accommodation bill 通融票据；空头票据 ]&VD$Z984r  
accommodation party 汇票代发人 N{P (ym2yR  
account balance 帐户余额；帐户结余 itD1r?O{pV  
account book 帐簿 e\.|d<N?  
account collected in advance 预收款项 kOR%<#:J  
account current book 往来帐簿 >Q+a'bd w  
account of after-acquired property 事后取得的财产报告 8dUwJ"< 5  
account of defaulter 拖欠帐目 nI.#A  
account payable 应付帐款 D2>EG~xWq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7 m&M(ct  
account receivable 应收帐款 Ft`#]=IS  
account receivable report 应收帐款报表 *D;B%j^;  
account statement 结单；帐单；会计财务报表 c.&vWmLSGE  
account title 帐户名称；会计科目 5.VA 1  
accountant's report 会计师报告 2Pi}<pG~
 
Accountant's Report Rules 会计师报告规则 &)fPz-s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 uzZ|w+3O  
Accounting Arrangements 《会计安排》 fXIeCn  
accounting basis 会计基础 sj. eJX"z  
accounting by Official Receiver 破产管理署署长呈交的帐目 %<DRrKt  
Accounting Circular 《会计通告》 K(
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accounting class 会计类别 4_t aCK  
accounting date 记帐日期；会计结算日期 X/i8$yqv  
accounting for money 款项核算 H7#RL1qM&  
Accounting Officer 会计主任 % C6 H(  
accounting period 会计报告期；会计期 15U=2j*.b  
accounting policy 会计政策；会计方针 #JuO  
accounting practice 会计惯例 e@0wF59  
accounting principle 会计准则 orzdq  
accounting record 会计记录 sTv/;*  
accounting report 会计报告 Z1\_[GA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S~/iHXm  
Accounting Society of China 中国会计学会 W .Hv2r3  
accounting statement 会计报表 g:;v]   
accounting system 会计制度；会计系统 FAE>N-brQ  
accounting transaction 会计事项；帐务交易 iyH<!>a
 
accounting treatment 会计处理 6tG9PG98q9  
accounting year 会计年度 g-}Vu1w0{6  
accretion 增值；添加 3tIIBOwg[  
accrual 应计项目；应累算数目 >PySd"u  
accrual basis 应计制；权责发生制 }(M<sEK~  
accrual basis accounting 应计制会计；权责发生制会计 "-<u.$fE  
accrue 应累算；应计 s977k 2pp-  
accrued benefit 应累算利益 mvUYp,JECl  
accrued charges 应计费用 &g) `  
accrued cumulative preference share dividend 应累算的累积优先股股息 =nid #<X  
accrued expenses 应累算费用 O%c6vp7  
accrued interest payable 应付利息；应计未付利息 X[Y!=e4z  
accrued interest receivable 应收利息；应计未收利息 h.2!d0j]  
accrued right 累算权益 {_[l,tdZ  
accruing profit 应累算的利润 ItOVx!"@9  
accumulated fiscal reserve 累积财政储备 msY"Y*4  
accumulated profit 累积利润；滚存溢利 ?m?e2{]u,  
accumulated reserve 累积储备 /~ V"v"7E  
accumulation of surplus income 累积收益盈余 M9f*7{c  
acquired assets 既得资产 &]vd7Q.t  
acquisition 收购；购置；取得 2N)Ywqvj  
acquisition cost 购置成本 RE"}+D  
acquisition expenses 购置费用 }doj4  
acquisition of 100% interest 收购全部股权 wc__g8?'  
acquisition of control 取得控制权 7ky(g'  
acquisition of fixed assets 购置固定资产 '{:(4>&  
acquisition of shell “买壳” -BoN}xE4  
acquisition price 收购价 &LL81u6=S  
act of God 天灾 2EK \QWo  
acting partner 执事合伙人 g_n=vO('X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W Ua-hm2:  
active partner 积极参与的合伙人 o@pM??&x  
active trading 交投活跃 9wWjl}%  
actual circulation 实际流通 P"iqP|  
actual cost 实际成本 (V=lK6WQm  
actual expenditure 实际开支；实际支出 *VRFs=  
actual income 实际入息；实际收入；实际收益 F=P|vYL&&  
actual market 现货市场 *$l8H [  
actual price 现货价；实际价格 "lmiGR*u  
actual profit 实际利润 cPS!%?}I  
actual quotation 实盘；实际价位；实际报价 ,vN#U&RS  
actual year basis 按实际年度计算 },f7I^s|  
actuals 实货 Rf%ver  
actuarial investigation 精算调查 Xq)'p8C?  
actuarial principle 精算原则 7Q[P  
actuarial report 精算师报告 n.A  
Actuarial Society of Hong Kong 香港精算学会 0q`'65 lx  
actuarial valuation 精算师估值 R9#Z=f,  
actuary 精算师 C)ChF`Ru':  
ad referendum agreement 暂定协议；有待覆核的协定 a[#4Oq/t$  
ad valorem duty 从价税；按值征税 #K)HuT  
ad valorem duty system 从价税制 hF2 G{{8A  
ad valorem fee 从价费 %%k[TO  
ad valorem tariff 从价关税 ,2kWj7H%7  
additional allowance 额外免税额 ZcdS?Z2k  
additional amount for unexpired risk 未过期风险的额外款额 E RMh% C  
additional assessable profit 补加应评税利润 3(PU=  
additional assessment 补加评税 T Z>z5YTv  
additional commitment 额外承担 xMuy[)b  
additional commitment vote 额外承担拨款 v
F([mOZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  UNhD  
additional dependent parent allowance 供养父母额外免税额 3}T&|@*  
additional provision 额外拨款 ~O^_J)  
additional stamp duty 附加印花税 # Ta@A~.L  
additional tax 补加税罚款；补加税款 .OWIlT4K  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 i&bttSRNV  
adjudged bankrupt 被裁定破产 igo7F@_,  
adjudicated bankrupt 裁定破产人 P)}:lTe  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gXfAz,  
adjudication of bankruptcy 裁定破产；宣告破产 qBwqxxTc  
adjudication of insolvency 裁定无力偿还债务 ]kKsGch  
adjusted actual 经调整的实数；调整后的实数 }h]:I'R!  
adjusted current assets 经调整的流动资产；调整后的流动资产 <$= 8'$T81  
adjusted figure 经调整的数字；调整后的数额 TLV)mCZ  
adjusted liabilities 经调整的负债；调整后的负债 S%T1na^x  
adjusted loss 经调整的亏损；调整后的亏损 $8eq&_gJ  
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 p,1RRbyc  
adjusted profit 经调整的利润；调整后的利润 ipyO&v  
adjusted surplus 经调整的盈余额；调整后的盈余额 j5HOdy2  
adjusted value 经调整的价值；调整后的价值 5GRN1Aov<  
adjustment 调整；修订；理算〔保险〕 $jntT(V  
adjustment centre 调剂中心 hZJ Nh,,w  
adjustment lag 调整过程的时间差距；调整时差 TZ*i b~  
adjustment mechanism 调整机制 /y-P)3_  
adjustment of loss 亏损调整 ~O|0.)71]  
adjustment process 调整过程；调整程序 >:Oo[{)  
adjustment range 调整幅度 \Lc]6?,R  
administered exchange rate 受管制汇率 N4}h_mh^'