[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: hKe30#:
v  
=x l~][  
A share Ａ股；甲类股份 +1`t}hO  
abatement of tax 减税；减扣免税额 vv5i? F  
ABN AMRO Bank N.V. 荷兰银行 Jh@_9/?  
above-the-line expenditure 线上项目支出；经常预算支出 Fvl`2W94;  
above-the-line receipt 线上项目收入；经常预算收入 d/
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ABSA Asia Limited 南非联合亚洲有限公司 ;u-4KK  
absolute change 绝对数值变更 $&{IKP)u  
absolute expenditure 实际开支 9O98Q6-s  
absolute guideline figure 绝对准则数字 X;GfPw.m  
absolute interest 绝对权益 z'MS#6|}  
absolute order of discharge 绝对破产解除令 Oh!(@  
absolute profit margin 绝对利润幅度 }DIF%}UK\  
absolute value 实值；绝对值 $:vkX   
absolutely vested interest 绝对既得权益 O!F]^'!  
absorbed cost 已吸收成本；已分摊成本 CjZ2z%||=  
absorption 吸收；分摊；合并 l(kr'x  
absorption rate 吸收率；摊配率；分摊率 Q< *8<Oo4g  
ACB Finance Limited 亚洲商业财务有限公司 >P(`MSc  
acceptable form of reciprocity 合理的互惠条件 W|UtY`1  
acceptable rate 适当利率；适当汇率 0D[@u3W  
acceptance agreement 承兑协议 ;A#~`P  
acceptance for honour 参加承兑 >L>+2z  
acceptor 承兑人；接受人；受票人 ;#QhQx  
acceptor for honour 参加承兑人 [xaisXvI4  
accident insurance 意外保险 Y E1Hpeb  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z85|I.mr  
accident insurance scheme 意外保险计划 =uV,bG5V1  
accident year basis 意外年度基准 h4`9Cfrq,  
accommodation 通融；贷款 l5O=V
qCj  
accommodation bill 通融票据；空头票据 %}qbkkZ  
accommodation party 汇票代发人 RQ' H!(K  
account balance 帐户余额；帐户结余 f&I7 ,"v  
account book 帐簿 v5$s#f<   
account collected in advance 预收款项 !: us!s  
account current book 往来帐簿 }T(z4P3  
account of after-acquired property 事后取得的财产报告 SG'JE}jzO  
account of defaulter 拖欠帐目 2{o10eL  
account payable 应付帐款 C1B'#F9EO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &RY)o^g[4  
account receivable 应收帐款 R@`rT*lJ  
account receivable report 应收帐款报表 #Z9L_gDp  
account statement 结单；帐单；会计财务报表 r"_Y3SxxL  
account title 帐户名称；会计科目 l4T:d^Eb  
accountant's report 会计师报告 >Y&KTSD"  
Accountant's Report Rules 会计师报告规则 2
p< Aj!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 nX[;^v/  
Accounting Arrangements 《会计安排》 Ps>&"k$T  
accounting basis 会计基础 JP=ZUu  
accounting by Official Receiver 破产管理署署长呈交的帐目 5h^[^*A ?  
Accounting Circular 《会计通告》 dOXD{c  
accounting class 会计类别 TOT PzB  
accounting date 记帐日期；会计结算日期 77aX-e*=E  
accounting for money 款项核算 ZBM!MSf:  
Accounting Officer 会计主任 !v>ew9  
accounting period 会计报告期；会计期 ! D1zXXq  
accounting policy 会计政策；会计方针 _z"o1`{w  
accounting practice 会计惯例 P. V\ov7m2  
accounting principle 会计准则 =/Juh7[C  
accounting record 会计记录 |63Y >U"  
accounting report 会计报告 A3yi?y{[*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |uUuF m  
Accounting Society of China 中国会计学会 F(4yS2h(  
accounting statement 会计报表 d*- Xuv  
accounting system 会计制度；会计系统 Ay$ >(;  
accounting transaction 会计事项；帐务交易 <GfVMD  
accounting treatment 会计处理 0dt"ZSm  
accounting year 会计年度 Eo=HNe  
accretion 增值；添加 0XIxwc0Iw  
accrual 应计项目；应累算数目 7),*3c')  
accrual basis 应计制；权责发生制 QJXdb]Y^;  
accrual basis accounting 应计制会计；权责发生制会计 p":zrf'(6  
accrue 应累算；应计 HdCk!Fv  
accrued benefit 应累算利益 &?T${*~  
accrued charges 应计费用 wn84?$BGd  
accrued cumulative preference share dividend 应累算的累积优先股股息 W_J
hNe  
accrued expenses 应累算费用 V
GJDqm!  
accrued interest payable 应付利息；应计未付利息 S0xIvzS  
accrued interest receivable 应收利息；应计未收利息 Xj,j0  
accrued right 累算权益 8=4^Lm  
accruing profit 应累算的利润 5 ,ZRP'oI  
accumulated fiscal reserve 累积财政储备 uUS)#qM|  
accumulated profit 累积利润；滚存溢利 kI+b <$:D  
accumulated reserve 累积储备 V9{B}5KC  
accumulation of surplus income 累积收益盈余 :,YLx9i>  
acquired assets 既得资产 }t d6fj_{  
acquisition 收购；购置；取得 FsY`nWwg  
acquisition cost 购置成本 b|wWHNEdb,  
acquisition expenses 购置费用 ^[TOZXL`:  
acquisition of 100% interest 收购全部股权 9 z*(8d  
acquisition of control 取得控制权 RKk"  
acquisition of fixed assets 购置固定资产 i'HST|!j  
acquisition of shell “买壳” Cyf]`*  
acquisition price 收购价 "1%*'B^}bw  
act of God 天灾 Sf/W9Jw  
acting partner 执事合伙人 cVg$dt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4vGbG:x  
active partner 积极参与的合伙人 <P
QRd  
active trading 交投活跃 uXNp!tY  
actual circulation 实际流通 M6x;BjrV  
actual cost 实际成本 k4mTZ}6E  
actual expenditure 实际开支；实际支出 8;.` {'r  
actual income 实际入息；实际收入；实际收益 ! F,s"  
actual market 现货市场 y`+<X{V5L  
actual price 现货价；实际价格 ._(z~3s  
actual profit 实际利润 =U_@zDD@V  
actual quotation 实盘；实际价位；实际报价 d<?X3&J  
actual year basis 按实际年度计算 ~ i'C/[P  
actuals 实货 5j1 IH,yW  
actuarial investigation 精算调查 -;S3|  
actuarial principle 精算原则 u2om5e:  
actuarial report 精算师报告 9BurjG1k?  
Actuarial Society of Hong Kong 香港精算学会 b)y<.pS\  
actuarial valuation 精算师估值 0k7"H]J  
actuary 精算师 FJlsWh4,6=  
ad referendum agreement 暂定协议；有待覆核的协定 Bf(Mot^  
ad valorem duty 从价税；按值征税 SmvwhX  
ad valorem duty system 从价税制 N$*>suQ,  
ad valorem fee 从价费 %9.bu|`KK  
ad valorem tariff 从价关税 5Wl,J _<F  
additional allowance 额外免税额 I')x]edU  
additional amount for unexpired risk 未过期风险的额外款额 t5A[o7BS  
additional assessable profit 补加应评税利润 M'vXyb%$1  
additional assessment 补加评税 rl41#6  
additional commitment 额外承担 ls]Elo8h1f  
additional commitment vote 额外承担拨款 -KA4Inn]5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `F@f?*s:  
additional dependent parent allowance 供养父母额外免税额 "$4hv6 s  
additional provision 额外拨款 XSls]o s  
additional stamp duty 附加印花税 Y~x`6  
additional tax 补加税罚款；补加税款 #Z#_!o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H8x:D3C0  
adjudged bankrupt 被裁定破产 WVsKrFZT  
adjudicated bankrupt 裁定破产人 '>4+WZ1w5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2/UI>@By  
adjudication of bankruptcy 裁定破产；宣告破产 Je@p5(f  
adjudication of insolvency 裁定无力偿还债务 0L 7@2|a0  
adjusted actual 经调整的实数；调整后的实数 <w%DyRFw3  
adjusted current assets 经调整的流动资产；调整后的流动资产 <"{+  
adjusted figure 经调整的数字；调整后的数额 WMRYT"J?N]  
adjusted liabilities 经调整的负债；调整后的负债 kKNk2!z`M  
adjusted loss 经调整的亏损；调整后的亏损 dcM+ylB  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Yoj~|qL  
adjusted profit 经调整的利润；调整后的利润 ,!8*g[^
O  
adjusted surplus 经调整的盈余额；调整后的盈余额 b^@`uDb6  
adjusted value 经调整的价值；调整后的价值 M_|M&lR>  
adjustment 调整；修订；理算〔保险〕 pC55Ec<  
adjustment centre 调剂中心 moZ)|y  
adjustment lag 调整过程的时间差距；调整时差 ~4}*D
hsh  
adjustment mechanism 调整机制 B/:>{2cm  
adjustment of loss 亏损调整 @m }rQT  
adjustment process 调整过程；调整程序 ysQEJm^|-u  
adjustment range 调整幅度 {Nzmb|&  
administered exchange rate 受管制汇率 EgkZ$ah