[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]

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A share Ａ股；甲类股份 Y]&HU) u  
abatement of tax 减税；减扣免税额 Q(oWaG  
ABN AMRO Bank N.V. 荷兰银行 uhQ
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above-the-line expenditure 线上项目支出；经常预算支出 j%]i#iqF  
above-the-line receipt 线上项目收入；经常预算收入 $M$oNOT}Y  
ABSA Asia Limited 南非联合亚洲有限公司 f^:9gRt  
absolute change 绝对数值变更 xqmJPbA  
absolute expenditure 实际开支 x%vt$dy*8  
absolute guideline figure 绝对准则数字 k-b_ <Tbo|  
absolute interest 绝对权益 0N_Ma')i  
absolute order of discharge 绝对破产解除令 (^eE8j/K  
absolute profit margin 绝对利润幅度 Ds&)0Iwf  
absolute value 实值；绝对值 YPf&y"E&H  
absolutely vested interest 绝对既得权益 ,UH`l./3DX  
absorbed cost 已吸收成本；已分摊成本 8^c|9ow  
absorption 吸收；分摊；合并 Gv?3}8Wp  
absorption rate 吸收率；摊配率；分摊率 ,Y &Q,  
ACB Finance Limited 亚洲商业财务有限公司 e9k}n\t3  
acceptable form of reciprocity 合理的互惠条件 75Jh(hd(  
acceptable rate 适当利率；适当汇率 GB^Ch YOb  
acceptance agreement 承兑协议 .F'Fk=N  
acceptance for honour 参加承兑 Ju)2J?Xs5  
acceptor 承兑人；接受人；受票人 YpL{c*M  
acceptor for honour 参加承兑人  i\},  
accident insurance 意外保险 VP0wa>50!  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?!Rlp/  
accident insurance scheme 意外保险计划 "MZVwl"E#  
accident year basis 意外年度基准 N@?Fpmu/k  
accommodation 通融；贷款 Z&JW}''n|F  
accommodation bill 通融票据；空头票据 '
#u|RsZ  
accommodation party 汇票代发人 lJ R",_  
account balance 帐户余额；帐户结余 I&Yu=v/_  
account book 帐簿 z/6kxV89  
account collected in advance 预收款项 8'Z9Z*^h#x  
account current book 往来帐簿 jW?.>(  
account of after-acquired property 事后取得的财产报告 g2:^Z==  
account of defaulter 拖欠帐目 Fg5>CppH  
account payable 应付帐款 ]*[S#Jk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @~QW~{y  
account receivable 应收帐款 amlE5GK;  
account receivable report 应收帐款报表 j= ]WAjT  
account statement 结单；帐单；会计财务报表 {hZ_f3o  
account title 帐户名称；会计科目 QmT]~
4PqS  
accountant's report 会计师报告 4=*VXM/  
Accountant's Report Rules 会计师报告规则 .OXvv _?<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 C1)TEkc"C  
Accounting Arrangements 《会计安排》 /G G QO$'  
accounting basis 会计基础 IUbYw ~f3  
accounting by Official Receiver 破产管理署署长呈交的帐目 J--9VlC'  
Accounting Circular 《会计通告》 5a5I+* c  
accounting class 会计类别 BU<A+Pe>  
accounting date 记帐日期；会计结算日期 ;u!>( QQ  
accounting for money 款项核算 ZfL\3Mn  
Accounting Officer 会计主任 ^|>vK,q$I  
accounting period 会计报告期；会计期 f{^C+t{r  
accounting policy 会计政策；会计方针 gqyQ Zew  
accounting practice 会计惯例 xh_6@}D2J  
accounting principle 会计准则 +\\,FO_  
accounting record 会计记录 ~Q>97%  
accounting report 会计报告 iN<&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pW waN4  
Accounting Society of China 中国会计学会 cl^wLC'o  
accounting statement 会计报表 o_bj@X  
accounting system 会计制度；会计系统 L*D-RYW  
accounting transaction 会计事项；帐务交易 I/pavh  
accounting treatment 会计处理 PG&@.KY  
accounting year 会计年度 3oE *86  
accretion 增值；添加 6_^u}me  
accrual 应计项目；应累算数目 ,DXNq`24  
accrual basis 应计制；权责发生制 BqCBH!^x  
accrual basis accounting 应计制会计；权责发生制会计 QVb@/  
accrue 应累算；应计 }yK_2zak5i  
accrued benefit 应累算利益 O292JA  
accrued charges 应计费用 daGGgSbh  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~BDVmQa  
accrued expenses 应累算费用 Do=*bZ;A  
accrued interest payable 应付利息；应计未付利息 $X9-0-  
accrued interest receivable 应收利息；应计未收利息 j
xZR%D  
accrued right 累算权益 K/g\x0  
accruing profit 应累算的利润 `5=0f}E  
accumulated fiscal reserve 累积财政储备 RUlM""@b  
accumulated profit 累积利润；滚存溢利 |A8xy#  
accumulated reserve 累积储备 -KCm#!  
accumulation of surplus income 累积收益盈余 FC.y%P,  
acquired assets 既得资产 w2@ `0   
acquisition 收购；购置；取得 L XJ" ct  
acquisition cost 购置成本 5m=3{lBi  
acquisition expenses 购置费用 Yvs9)g  
acquisition of 100% interest 收购全部股权 x6.an_W6  
acquisition of control 取得控制权 ~+q$TV  
acquisition of fixed assets 购置固定资产 R`:Y&)c_$  
acquisition of shell “买壳” UqsVqi h(  
acquisition price 收购价 ,*bI0mFZ  
act of God 天灾 bJx{mq  
acting partner 执事合伙人 (SkI9[1\@3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 : \:jIP  
active partner 积极参与的合伙人 cCw?%qq,L  
active trading 交投活跃 |9?67-  
actual circulation 实际流通 rgRh ySud  
actual cost 实际成本 Hhx<k{B@7  
actual expenditure 实际开支；实际支出 Y9'Bdm/  
actual income 实际入息；实际收入；实际收益 z<m,X
j4w  
actual market 现货市场 M9fAv  
actual price 现货价；实际价格 cPPE8}PVH  
actual profit 实际利润 DSM,dO'  
actual quotation 实盘；实际价位；实际报价 A@?2qX^4  
actual year basis 按实际年度计算 <q~&g &&+  
actuals 实货 %$~?DDNM  
actuarial investigation 精算调查 J&@[=zBYw  
actuarial principle 精算原则 z5=&qo|f9l  
actuarial report 精算师报告 "qu%$L  
Actuarial Society of Hong Kong 香港精算学会 f]h99T  
actuarial valuation 精算师估值 dScit!T"  
actuary 精算师 2(\~z@g  
ad referendum agreement 暂定协议；有待覆核的协定 yLW iY~Fd  
ad valorem duty 从价税；按值征税 Y@
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ad valorem duty system 从价税制 V#ZF0a]  
ad valorem fee 从价费 ${8 1~  
ad valorem tariff 从价关税 8;5 UO,`T  
additional allowance 额外免税额 w 5bD  
additional amount for unexpired risk 未过期风险的额外款额 Aq^1(-g  
additional assessable profit 补加应评税利润 E@}t1!E<  
additional assessment 补加评税 >dUnk)7  
additional commitment 额外承担 _WVeb}  
additional commitment vote 额外承担拨款 2w$o;zz1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =4RnXZ[P0  
additional dependent parent allowance 供养父母额外免税额 %A,4vLe~6  
additional provision 额外拨款 &\F`M|c  
additional stamp duty 附加印花税 $Dxz21|P7  
additional tax 补加税罚款；补加税款 &y;('w  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Be68 Fu0  
adjudged bankrupt 被裁定破产 ^
. &2-#i  
adjudicated bankrupt 裁定破产人 CSN]k)\N(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 pUZbZ U  
adjudication of bankruptcy 裁定破产；宣告破产 JpvE c!cli  
adjudication of insolvency 裁定无力偿还债务 &y[Od{=  
adjusted actual 经调整的实数；调整后的实数 .,)NDG4Q  
adjusted current assets 经调整的流动资产；调整后的流动资产 qSlC@@.>  
adjusted figure 经调整的数字；调整后的数额 G +o)s  
adjusted liabilities 经调整的负债；调整后的负债 P5yS`v$@  
adjusted loss 经调整的亏损；调整后的亏损 ;sE;l7  
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 jqPQ=X  
adjusted profit 经调整的利润；调整后的利润 L%# #U'e 3  
adjusted surplus 经调整的盈余额；调整后的盈余额 oP$NTy[  
adjusted value 经调整的价值；调整后的价值 f]tc$`vb  
adjustment 调整；修订；理算〔保险〕 :rnn`/L  
adjustment centre 调剂中心 fil '._  
adjustment lag 调整过程的时间差距；调整时差 wN-3@  
adjustment mechanism 调整机制 x=pq-&9>B  
adjustment of loss 亏损调整 @MW
rUx  
adjustment process 调整过程；调整程序 U;<07 aMj  
adjustment range 调整幅度 T\eOrWt/  
administered exchange rate 受管制汇率 Vahfz8~w/