[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: km^^T_ M/  

V7G7&'  
A share Ａ股；甲类股份  z@|GC_L  
abatement of tax 减税；减扣免税额 mC?i}+4>4R  
ABN AMRO Bank N.V. 荷兰银行 N>(g?A; Z+  
above-the-line expenditure 线上项目支出；经常预算支出 ;zM*bWh9  
above-the-line receipt 线上项目收入；经常预算收入 P`s  
ABSA Asia Limited 南非联合亚洲有限公司 bl_H4  
absolute change 绝对数值变更 "YdEE\  
absolute expenditure 实际开支 @/ZF` :  
absolute guideline figure 绝对准则数字 XNQAi (!GS  
absolute interest 绝对权益 .<tquswg  
absolute order of discharge 绝对破产解除令 P=3RLL<l  
absolute profit margin 绝对利润幅度 `(A5f71MfM  
absolute value 实值；绝对值 .q&'&~!_  
absolutely vested interest 绝对既得权益 &E xYXI  
absorbed cost 已吸收成本；已分摊成本 c wg !j!l  
absorption 吸收；分摊；合并 Mu'8;9_6  
absorption rate 吸收率；摊配率；分摊率 `n$5+a+  
ACB Finance Limited 亚洲商业财务有限公司 [7_56\G4  
acceptable form of reciprocity 合理的互惠条件 {hln?'  
acceptable rate 适当利率；适当汇率 MlLb|!,)T  
acceptance agreement 承兑协议 2z\zh[(w  
acceptance for honour 参加承兑 [mEql,x3  
acceptor 承兑人；接受人；受票人 7jnIv];i  
acceptor for honour 参加承兑人 yG Wnod'
 
accident insurance 意外保险 8 k3S  
Accident Insurance Association of Hong Kong 香港意外保险公会 dlhdsj:  
accident insurance scheme 意外保险计划 "D?z  
accident year basis 意外年度基准 Hwo$tVa:=  
accommodation 通融；贷款 F(na{<g};  
accommodation bill 通融票据；空头票据 L\y;LSTU  
accommodation party 汇票代发人 Ag F,aZU  
account balance 帐户余额；帐户结余 c
@v{`d  
account book 帐簿 oB74y   
account collected in advance 预收款项 %Y!Yvw^&P(  
account current book 往来帐簿 ?wnzTbJN  
account of after-acquired property 事后取得的财产报告 OKFtl  
account of defaulter 拖欠帐目 z<B8mB  
account payable 应付帐款 pb#?l6x$+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 GnP|x}YM  
account receivable 应收帐款 J|&JD?  
account receivable report 应收帐款报表 #j *d^j&  
account statement 结单；帐单；会计财务报表 gJ2>(k03y  
account title 帐户名称；会计科目 G7N| :YK  
accountant's report 会计师报告 n_3O-X(  
Accountant's Report Rules 会计师报告规则 ]p_@@QTC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Sm~l:v0%  
Accounting Arrangements 《会计安排》 <7-J0btV  
accounting basis 会计基础 #v<QbA  
accounting by Official Receiver 破产管理署署长呈交的帐目 z{Mr$%'EY  
Accounting Circular 《会计通告》 P-ri=E}>  
accounting class 会计类别 3e(ehLc4DJ  
accounting date 记帐日期；会计结算日期 rj6#
1kt  
accounting for money 款项核算 oh$Q6G  
Accounting Officer 会计主任 &3yD_P_3  
accounting period 会计报告期；会计期 e9Nk3Sj]  
accounting policy 会计政策；会计方针 ?_I[,N?@41  
accounting practice 会计惯例 XS$OyW_Q  
accounting principle 会计准则 7O,U?p  
accounting record 会计记录 ;|UF)QGa2  
accounting report 会计报告 |j 6OM{@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9
7ql5  
Accounting Society of China 中国会计学会 -eX5z  
accounting statement 会计报表 i+g QE!  
accounting system 会计制度；会计系统 v%f
u  
accounting transaction 会计事项；帐务交易 e^ v.)  
accounting treatment 会计处理 Ot]Ru,y->+  
accounting year 会计年度 n> ^[T[.S  
accretion 增值；添加 1UKg=A-q  
accrual 应计项目；应累算数目 otk}y8  
accrual basis 应计制；权责发生制 ?(R]9.5S  
accrual basis accounting 应计制会计；权责发生制会计 }<dRj  
accrue 应累算；应计 =b/L?dR.-  
accrued benefit 应累算利益 }[M`uZ  
accrued charges 应计费用 n5{Xj:}  
accrued cumulative preference share dividend 应累算的累积优先股股息 -YsLd 9^4  
accrued expenses 应累算费用 'Y]mOD^p  
accrued interest payable 应付利息；应计未付利息 tO0!5#-VR  
accrued interest receivable 应收利息；应计未收利息  =|9H  
accrued right 累算权益 Zfy
o-Wk  
accruing profit 应累算的利润 L:9F:/G  
accumulated fiscal reserve 累积财政储备 J_FNAdQt  
accumulated profit 累积利润；滚存溢利 %Qj;,#z  
accumulated reserve 累积储备 4Z/f@ZD  
accumulation of surplus income 累积收益盈余 Sv  &[f}S  
acquired assets 既得资产 Ek6MYc8<b~  
acquisition 收购；购置；取得 }Q";aU0^  
acquisition cost 购置成本 48Mp
f=f`  
acquisition expenses 购置费用 .-<k>9S7_  
acquisition of 100% interest 收购全部股权 8
O Soel  
acquisition of control 取得控制权 \|K;-pL  
acquisition of fixed assets 购置固定资产 X=>=5'  
acquisition of shell “买壳” x:QgjK  
acquisition price 收购价 Q9Q|lO  
act of God 天灾 / 4lvP  
acting partner 执事合伙人 s&NX@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 kcQ'$<Mz<  
active partner 积极参与的合伙人 $#] ]K   
active trading 交投活跃 7PkJ-JBA  
actual circulation 实际流通 ca>Z7qT!  
actual cost 实际成本 # 0Lf<NZ  
actual expenditure 实际开支；实际支出 EI^06q4x  
actual income 实际入息；实际收入；实际收益 <A# l 35  
actual market 现货市场 3"P }n  
actual price 现货价；实际价格 {6}eN|4~#  
actual profit 实际利润 IV)<5'v  
actual quotation 实盘；实际价位；实际报价 FHC\?Cg  
actual year basis 按实际年度计算 6qp%$>$Vt;  
actuals 实货 f-%NaTI  
actuarial investigation 精算调查 W16,Alf :  
actuarial principle 精算原则 /"B?1?qc,=  
actuarial report 精算师报告 RoyPrO [3  
Actuarial Society of Hong Kong 香港精算学会 46 PoM   
actuarial valuation 精算师估值 #H0dZ.$b0  
actuary 精算师 ZfB" E  
ad referendum agreement 暂定协议；有待覆核的协定 $ >EY
hLBa  
ad valorem duty 从价税；按值征税 kS DZZx  
ad valorem duty system 从价税制 qs QNjt  
ad valorem fee 从价费 CXC`sP Y  
ad valorem tariff 从价关税 ~I}&V T  
additional allowance 额外免税额 SGe^ogO"v  
additional amount for unexpired risk 未过期风险的额外款额 ~t~-A,1  
additional assessable profit 补加应评税利润 h}xeChw]  
additional assessment 补加评税 rp0ZvEX  
additional commitment 额外承担 d,=r9.  
additional commitment vote 额外承担拨款 U\R}`l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qcN'e.A  
additional dependent parent allowance 供养父母额外免税额 c.j$9=XLBG  
additional provision 额外拨款 *q1%IJ  
additional stamp duty 附加印花税 '60 L~`K  
additional tax 补加税罚款；补加税款 B4mR9HMh  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q^#;
WASi  
adjudged bankrupt 被裁定破产 >2Kh0rIH  
adjudicated bankrupt 裁定破产人 M-giR:,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #/Eb*2C`b  
adjudication of bankruptcy 裁定破产；宣告破产 di>cMS 4 c  
adjudication of insolvency 裁定无力偿还债务 ^/U|2'$'>E  
adjusted actual 经调整的实数；调整后的实数 :Cp'm'omb  
adjusted current assets 经调整的流动资产；调整后的流动资产 YxP@!U9dE,  
adjusted figure 经调整的数字；调整后的数额 sUU{fNC6|  
adjusted liabilities 经调整的负债；调整后的负债 Ba/Yl  
adjusted loss 经调整的亏损；调整后的亏损 B}&xaY  
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 LH@j8YB5u  
adjusted profit 经调整的利润；调整后的利润 YE9,KVV;$n  
adjusted surplus 经调整的盈余额；调整后的盈余额 iV eC=^1  
adjusted value 经调整的价值；调整后的价值 .Fa4shNV  
adjustment 调整；修订；理算〔保险〕 a$Cdhx!  
adjustment centre 调剂中心 3fh8$A  
adjustment lag 调整过程的时间差距；调整时差 0JJS2oY/  
adjustment mechanism 调整机制 th&[Nt7  
adjustment of loss 亏损调整 QJ7L7S  
adjustment process 调整过程；调整程序 G3 {=@Z1  
adjustment range 调整幅度 INyk3`FT  
administered exchange rate 受管制汇率 [NTt z <i@