[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: $t%"Tr  
!/[AQ{**T!  
A share Ａ股；甲类股份 _GRv  
abatement of tax 减税；减扣免税额 #NSaY+V  
ABN AMRO Bank N.V. 荷兰银行 Rf&^th}TH  
above-the-line expenditure 线上项目支出；经常预算支出 d9ZDpzxB  
above-the-line receipt 线上项目收入；经常预算收入 &<m WA]cAL  
ABSA Asia Limited 南非联合亚洲有限公司 v UJ sFR  
absolute change 绝对数值变更 )vxVg*.Ee  
absolute expenditure 实际开支  ; \Y-  
absolute guideline figure 绝对准则数字 )bF)RL Z  
absolute interest 绝对权益 '
[0 3L9  
absolute order of discharge 绝对破产解除令 YL_!#<k@  
absolute profit margin 绝对利润幅度 [UUM^!1  
absolute value 实值；绝对值 Di]Iy  
absolutely vested interest 绝对既得权益 ZD iW72&Q  
absorbed cost 已吸收成本；已分摊成本 CAcOWwDm  
absorption 吸收；分摊；合并 HP1X\h!Ke  
absorption rate 吸收率；摊配率；分摊率 <$Xn:B<H  
ACB Finance Limited 亚洲商业财务有限公司 z2$FYn Q  
acceptable form of reciprocity 合理的互惠条件 FC|y'j 0  
acceptable rate 适当利率；适当汇率 9LUP{(uq  
acceptance agreement 承兑协议 k)o7COx  
acceptance for honour 参加承兑 p=je"{  
acceptor 承兑人；接受人；受票人 Q
q6%53  
acceptor for honour 参加承兑人 .f[\G*   
accident insurance 意外保险 zhD`\&G.  
Accident Insurance Association of Hong Kong 香港意外保险公会 -uS7~Ww.a  
accident insurance scheme 意外保险计划 fte!Ll'  
accident year basis 意外年度基准 o
%QhV6(F  
accommodation 通融；贷款 L8%=k%H(1  
accommodation bill 通融票据；空头票据 U*c{:K-C  
accommodation party 汇票代发人 LKoM\g(  
account balance 帐户余额；帐户结余 Xb8:*Y1'  
account book 帐簿 4c9-[KKCV  
account collected in advance 预收款项 xNkwTDN5  
account current book 往来帐簿 cJ1{2R  
account of after-acquired property 事后取得的财产报告 \ltErd-  
account of defaulter 拖欠帐目 Qt)7m
f  
account payable 应付帐款 A_8`YN"Xk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 bDcWb2lqs  
account receivable 应收帐款 S@l a.0HDA  
account receivable report 应收帐款报表 gPn%`_d5  
account statement 结单；帐单；会计财务报表 c viN$oL  
account title 帐户名称；会计科目 9^=t@  
accountant's report 会计师报告 ahz@HX  
Accountant's Report Rules 会计师报告规则 mDe+ M{/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Yn?2,^?N  
Accounting Arrangements 《会计安排》 5Od(J5`  
accounting basis 会计基础 _dB0rsCnU%  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^.B `Z{Jb  
Accounting Circular 《会计通告》 {jCu9 ]c!  
accounting class 会计类别 WL*W=(  
accounting date 记帐日期；会计结算日期 KD<; ?oN<O  
accounting for money 款项核算 &'oacV=  
Accounting Officer 会计主任 |M0,%~Kt  
accounting period 会计报告期；会计期 '44nk(hM69  
accounting policy 会计政策；会计方针 Vtc)/OH  
accounting practice 会计惯例 cC(ubUR  
accounting principle 会计准则 ^ me}k{x  
accounting record 会计记录 }rb ]d'|  
accounting report 会计报告 K
.sj"#D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 faKrSmE!  
Accounting Society of China 中国会计学会 2e D\_IW  
accounting statement 会计报表 `)xU;-  
accounting system 会计制度；会计系统 71.:p,Z@z  
accounting transaction 会计事项；帐务交易 M<|~MR  
accounting treatment 会计处理 lpX p)r+  
accounting year 会计年度 Z-;uz x  
accretion 增值；添加 %V" +}Dr  
accrual 应计项目；应累算数目 <8xP-(wk;  
accrual basis 应计制；权责发生制 =6q*w^ET  
accrual basis accounting 应计制会计；权责发生制会计 *j|Tm7C  
accrue 应累算；应计 l%)=s~6z  
accrued benefit 应累算利益 QYCNO#*  
accrued charges 应计费用 bQnwi?2  
accrued cumulative preference share dividend 应累算的累积优先股股息 0e5- \a  
accrued expenses 应累算费用 ezNE9g  
accrued interest payable 应付利息；应计未付利息 1rzq$,O  
accrued interest receivable 应收利息；应计未收利息 K]=> F  
accrued right 累算权益 )Q pP1
[  
accruing profit 应累算的利润 ZJJl944  
accumulated fiscal reserve 累积财政储备 5 /eS1NJ@  
accumulated profit 累积利润；滚存溢利 ~IN$hKg^  
accumulated reserve 累积储备 :J)lC =  
accumulation of surplus income 累积收益盈余 
S.)8&  
acquired assets 既得资产 K5c7>I%k  
acquisition 收购；购置；取得 4)I/\  
acquisition cost 购置成本 4Hd@U&E  
acquisition expenses 购置费用 U"R.!=v  
acquisition of 100% interest 收购全部股权 Q`wA"mw6k  
acquisition of control 取得控制权 &Bdt+OQ ;  
acquisition of fixed assets 购置固定资产 cB"F1~z  
acquisition of shell “买壳” jU9zCMyNF  
acquisition price 收购价 Q; /!oA_  
act of God 天灾 )PZ}^Fa  
acting partner 执事合伙人 `8b6 /  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T4 , Zc  
active partner 积极参与的合伙人 
n|`):sP  
active trading 交投活跃 m$UT4,Ol  
actual circulation 实际流通 ;s/b_RN  
actual cost 实际成本 :phD?\!w8t  
actual expenditure 实际开支；实际支出 V6!73 iY  
actual income 实际入息；实际收入；实际收益 Vv"wf;#  
actual market 现货市场 <{).x6  
actual price 现货价；实际价格 zinl.8Uk  
actual profit 实际利润 <rI$"=7  
actual quotation 实盘；实际价位；实际报价 EqDYQ 7  
actual year basis 按实际年度计算 WBIB'2:m  
actuals 实货 OcS`Fxs  
actuarial investigation 精算调查 bOGD z|H``  
actuarial principle 精算原则 hAD
b]O  
actuarial report 精算师报告 pnw4QQ9  
Actuarial Society of Hong Kong 香港精算学会 :/[
ZgreN6  
actuarial valuation 精算师估值 <`p'6n79  
actuary 精算师 p$G3r0@  
ad referendum agreement 暂定协议；有待覆核的协定 >-o:> 5  
ad valorem duty 从价税；按值征税 9: |K]y  
ad valorem duty system 从价税制 @^2?97i c  
ad valorem fee 从价费 u_Wftb?9  
ad valorem tariff 从价关税 %tE# %;Z  
additional allowance 额外免税额 *QGyF`Go{  
additional amount for unexpired risk 未过期风险的额外款额 0Ym_l?]m[  
additional assessable profit 补加应评税利润 ;
4'pucq5/  
additional assessment 补加评税 R1/h<I:  
additional commitment 额外承担 ( kKQs")  
additional commitment vote 额外承担拨款 tKX+eA]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lz [s  
additional dependent parent allowance 供养父母额外免税额 iW9o-W a  
additional provision 额外拨款 3J_BuMV  
additional stamp duty 附加印花税 -cONC9=  
additional tax 补加税罚款；补加税款 Mb^E  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d7]~t |  
adjudged bankrupt 被裁定破产 m<e_Z~^G  
adjudicated bankrupt 裁定破产人 M%z$yU`ac  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `3e>JIl"0  
adjudication of bankruptcy 裁定破产；宣告破产 IA;'5IF  
adjudication of insolvency 裁定无力偿还债务 {8pN]=SaJ~  
adjusted actual 经调整的实数；调整后的实数 lDX\"Fq  
adjusted current assets 经调整的流动资产；调整后的流动资产 h]jy):9L  
adjusted figure 经调整的数字；调整后的数额 ?/1Eu47  
adjusted liabilities 经调整的负债；调整后的负债 wj{[g^y%  
adjusted loss 经调整的亏损；调整后的亏损 :pCv!g2  
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 IZs NMY  
adjusted profit 经调整的利润；调整后的利润 Fd;%wWY.zm  
adjusted surplus 经调整的盈余额；调整后的盈余额 [e`e bn[C  
adjusted value 经调整的价值；调整后的价值 #/0d  
adjustment 调整；修订；理算〔保险〕 wj2z?0}o  
adjustment centre 调剂中心 \\)9QP?  
adjustment lag 调整过程的时间差距；调整时差 o JX4+uJ  
adjustment mechanism 调整机制 7t3ps  
adjustment of loss 亏损调整 fc<~R  
adjustment process 调整过程；调整程序 skP'- ^F~  
adjustment range 调整幅度 i@L_[d^|j`  
administered exchange rate 受管制汇率 -d4|EtN