[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: H 0+dV3  
d>;&9;)H  
A share Ａ股；甲类股份 I}Nd$P)>  
abatement of tax 减税；减扣免税额 }ci# >  
ABN AMRO Bank N.V. 荷兰银行 HGm 3+,  
above-the-line expenditure 线上项目支出；经常预算支出 "Rn3lj0  
above-the-line receipt 线上项目收入；经常预算收入 %K(<$!  
ABSA Asia Limited 南非联合亚洲有限公司 nKW*Y}VO  
absolute change 绝对数值变更 GKN%Tv:D_  
absolute expenditure 实际开支 fRg`UI4w}  
absolute guideline figure 绝对准则数字 qM#R0ZUIe\  
absolute interest 绝对权益 G}&Sle]  
absolute order of discharge 绝对破产解除令 i4^o59}8  
absolute profit margin 绝对利润幅度 2M# r]  
absolute value 实值；绝对值 )Ke*JJaq  
absolutely vested interest 绝对既得权益 M\yT).>z  
absorbed cost 已吸收成本；已分摊成本 :0s]U_
h  
absorption 吸收；分摊；合并 !rqF}d  
absorption rate 吸收率；摊配率；分摊率 W6On93sa  
ACB Finance Limited 亚洲商业财务有限公司 `PY>Hgb  
acceptable form of reciprocity 合理的互惠条件 5:'hj$~|\1  
acceptable rate 适当利率；适当汇率 h/~n\0
,J/  
acceptance agreement 承兑协议 B
6wRg8  
acceptance for honour 参加承兑 .e_cga
d :  
acceptor 承兑人；接受人；受票人 m0v:\?S:  
acceptor for honour 参加承兑人 k0T?-iM  
accident insurance 意外保险 _YcA+3ZL  
Accident Insurance Association of Hong Kong 香港意外保险公会 @|Rrf*J?%  
accident insurance scheme 意外保险计划 
s kg*  
accident year basis 意外年度基准 &|/| ''A)  
accommodation 通融；贷款 @)Ofi j  
accommodation bill 通融票据；空头票据 a4irokJv#  
accommodation party 汇票代发人 `uC@nJ  
account balance 帐户余额；帐户结余 zN  [2YJ$  
account book 帐簿 Mbjvh2z  
account collected in advance 预收款项 FJasS8  
account current book 往来帐簿 ]c! ;L5
 
account of after-acquired property 事后取得的财产报告 Mn )@{
^  
account of defaulter 拖欠帐目 lo[.&GD  
account payable 应付帐款 "~D]E7Q3y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 N^3N[l
D{  
account receivable 应收帐款 \Gc+WpS(  
account receivable report 应收帐款报表 m9/}~Y#k  
account statement 结单；帐单；会计财务报表 33!oS&L  
account title 帐户名称；会计科目 1Tu *79A  
accountant's report 会计师报告 % LJs  
Accountant's Report Rules 会计师报告规则 qi_Jywd:w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M)U{7c$c7  
Accounting Arrangements 《会计安排》 L'u\w  
accounting basis 会计基础 hZ.Z3`v70  
accounting by Official Receiver 破产管理署署长呈交的帐目 By%=W5  
Accounting Circular 《会计通告》 Uw 47LP  
accounting class 会计类别 ?Wz8[u  
accounting date 记帐日期；会计结算日期  EW3(cQbK  
accounting for money 款项核算 \EVBwE,  
Accounting Officer 会计主任 V O3x~E  
accounting period 会计报告期；会计期 *8LMn  
accounting policy 会计政策；会计方针 ]Ux<aiY]a  
accounting practice 会计惯例 b,CaWg  
accounting principle 会计准则 l8?>>.<P=  
accounting record 会计记录 b j'Xg  
accounting report 会计报告 Z?\2F%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B[KJR?>  
Accounting Society of China 中国会计学会 ELj\[&U  
accounting statement 会计报表 ^k9kJ+x^S2  
accounting system 会计制度；会计系统 }K&7%N4LZ  
accounting transaction 会计事项；帐务交易 ['T:ea6B  
accounting treatment 会计处理 JYTP 2  
accounting year 会计年度 gSh+}r<7  
accretion 增值；添加 XHK70: i  
accrual 应计项目；应累算数目 ariLG [:X  
accrual basis 应计制；权责发生制 l(02W  
accrual basis accounting 应计制会计；权责发生制会计 L31HGH2l  
accrue 应累算；应计 gXjV?"^kUl  
accrued benefit 应累算利益 ll C#1  
accrued charges 应计费用 Vv ?-"\Z>  
accrued cumulative preference share dividend 应累算的累积优先股股息 <TP=oq?I/  
accrued expenses 应累算费用 !T UrQ  
accrued interest payable 应付利息；应计未付利息 .,OVzW  
accrued interest receivable 应收利息；应计未收利息 [<6S%s  
accrued right 累算权益 ypy 68_xyW  
accruing profit 应累算的利润 C_7+a@?B  
accumulated fiscal reserve 累积财政储备 v61[.oS  
accumulated profit 累积利润；滚存溢利 DK$s&zf  
accumulated reserve 累积储备 -q*i_r:,  
accumulation of surplus income 累积收益盈余 :$n=$C-wp  
acquired assets 既得资产 9<>wIl*T`  
acquisition 收购；购置；取得 ` eXaT8  
acquisition cost 购置成本 ]bK=FIK2  
acquisition expenses 购置费用 (_"*NY0  
acquisition of 100% interest 收购全部股权 Y 1t\iU  
acquisition of control 取得控制权 w'UVKpG+  
acquisition of fixed assets 购置固定资产 w/kt3Lw  
acquisition of shell “买壳” bdc&1I$  
acquisition price 收购价 Jl&-,Vjb  
act of God 天灾 'L8' '(eZ^  
acting partner 执事合伙人  0}CGuws  
active market 买卖活跃的市场；交投畅旺的市场；旺市 gy_>`16K  
active partner 积极参与的合伙人 2'W<h)m)z  
active trading 交投活跃 aXoVy&x=  
actual circulation 实际流通 lGOgN!?i  
actual cost 实际成本 D/Mi^5H)  
actual expenditure 实际开支；实际支出 hUF5fZqii  
actual income 实际入息；实际收入；实际收益 /@,j232  
actual market 现货市场 {o>j6RS\  
actual price 现货价；实际价格 Zd')57{  
actual profit 实际利润 wf:OK[r9  
actual quotation 实盘；实际价位；实际报价 eY|  
actual year basis 按实际年度计算 ]VD|xm:kj  
actuals 实货 r_-_a(1R:  
actuarial investigation 精算调查 o<|P9#(U"  
actuarial principle 精算原则 ?]}8o}G  
actuarial report 精算师报告 LL3#5AA"k|  
Actuarial Society of Hong Kong 香港精算学会 3yB!M  
actuarial valuation 精算师估值 
8]U{;|';  
actuary 精算师 =Xqc]5[i  
ad referendum agreement 暂定协议；有待覆核的协定 K~| 4[\  
ad valorem duty 从价税；按值征税 sk=-M8;\  
ad valorem duty system 从价税制 Mw;sLsu  
ad valorem fee 从价费 o  !vE~  
ad valorem tariff 从价关税 MpF$xzh  
additional allowance 额外免税额 L:i-BI`J  
additional amount for unexpired risk 未过期风险的额外款额 <OIIoB?t  
additional assessable profit 补加应评税利润 orjj'+;X  
additional assessment 补加评税 Np"exFqN k  
additional commitment 额外承担 ~V\D|W9  
additional commitment vote 额外承担拨款 L2[f]J%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 FW21 U<  
additional dependent parent allowance 供养父母额外免税额 \Hn>oonph  
additional provision 额外拨款 /N&CaH\;^$  
additional stamp duty 附加印花税 R wZ]),o  
additional tax 补加税罚款；补加税款 T>NDSami  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 'coV^~qy  
adjudged bankrupt 被裁定破产 <|SRe6m  
adjudicated bankrupt 裁定破产人 'LO^<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 s]f6/x/~  
adjudication of bankruptcy 裁定破产；宣告破产 m>MB7,C;N  
adjudication of insolvency 裁定无力偿还债务 $7rq3y  
adjusted actual 经调整的实数；调整后的实数 -@0GcUE:r  
adjusted current assets 经调整的流动资产；调整后的流动资产 *q-['"f  
adjusted figure 经调整的数字；调整后的数额 !X;1}  
adjusted liabilities 经调整的负债；调整后的负债 /(.mp<s0  
adjusted loss 经调整的亏损；调整后的亏损 [E/\#4b  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 '*"vkgN  
adjusted profit 经调整的利润；调整后的利润 5 4L\Jx  
adjusted surplus 经调整的盈余额；调整后的盈余额 !& z(:d  
adjusted value 经调整的价值；调整后的价值 v~@pMA$(h  
adjustment 调整；修订；理算〔保险〕 'qOREN  
adjustment centre 调剂中心 5'X ]k@m_  
adjustment lag 调整过程的时间差距；调整时差 4*Hgv:0?kI  
adjustment mechanism 调整机制 M!REygyx  
adjustment of loss 亏损调整 ?'KL11@R  
adjustment process 调整过程；调整程序 "O%gFye  
adjustment range 调整幅度 jAm3HI   
administered exchange rate 受管制汇率 /#m=*&!CB