[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: 3]li3B'  
q
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A share Ａ股；甲类股份 v83@J~  
abatement of tax 减税；减扣免税额 v];P| Fi  
ABN AMRO Bank N.V. 荷兰银行 GCj[ySCD  
above-the-line expenditure 线上项目支出；经常预算支出 hlBMRx49  
above-the-line receipt 线上项目收入；经常预算收入 ,v#O{ma  
ABSA Asia Limited 南非联合亚洲有限公司 0t(2^*I?>  
absolute change 绝对数值变更 -xVZm8y  
absolute expenditure 实际开支 < # zd]t  
absolute guideline figure 绝对准则数字 O~#A )d6  
absolute interest 绝对权益 }1EtM/Ni{!  
absolute order of discharge 绝对破产解除令 bk|?>yd  
absolute profit margin 绝对利润幅度 q|sT4} =  
absolute value 实值；绝对值 G$[Hm\V  
absolutely vested interest 绝对既得权益 "9X1T]  
absorbed cost 已吸收成本；已分摊成本 iyv
5\  
absorption 吸收；分摊；合并 k![oJ.vHD  
absorption rate 吸收率；摊配率；分摊率 (_3QZ  
ACB Finance Limited 亚洲商业财务有限公司 _%wB*u,X  
acceptable form of reciprocity 合理的互惠条件 va2FgW`Bd+  
acceptable rate 适当利率；适当汇率 T,9pd;k  
acceptance agreement 承兑协议 yioX^`Fc(~  
acceptance for honour 参加承兑 j;J`PH  
acceptor 承兑人；接受人；受票人 ( TJGJY  
acceptor for honour 参加承兑人 9I[k3  
accident insurance 意外保险 'Ll'8 ps  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ce/D[%  
accident insurance scheme 意外保险计划 |pZ:5ta#  
accident year basis 意外年度基准 '<U 4D  
accommodation 通融；贷款 ;]l`Q,*OXb  
accommodation bill 通融票据；空头票据 3Mq%3jX  
accommodation party 汇票代发人 R0urt  
account balance 帐户余额；帐户结余 Gc_KS'K@$  
account book 帐簿 >eWORf>7  
account collected in advance 预收款项 #sE:xIR  
account current book 往来帐簿 c-**~tb(  
account of after-acquired property 事后取得的财产报告 B9wQ;[gQB  
account of defaulter 拖欠帐目 /*(&Dmt>  
account payable 应付帐款 (QS 0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
30YH}b#B  
account receivable 应收帐款 ?-'G bOr!  
account receivable report 应收帐款报表 tB`IBuy9!"  
account statement 结单；帐单；会计财务报表 Z>[n~{-,p  
account title 帐户名称；会计科目 Y,
?kS dS  
accountant's report 会计师报告 QJSi|&Rx&?  
Accountant's Report Rules 会计师报告规则 Sqx'nXgO  
accounting and auditing procedure 会计与审计程序；会计与核数程序 deEc;IAo  
Accounting Arrangements 《会计安排》 dKY#Tl]  
accounting basis 会计基础 `{NbMc\ ]  
accounting by Official Receiver 破产管理署署长呈交的帐目 ( 6ucA  
Accounting Circular 《会计通告》 LK<ZF=z]Z  
accounting class 会计类别 /!sGO:  
accounting date 记帐日期；会计结算日期 q|
UO]V  
accounting for money 款项核算 R5xV_;wD  
Accounting Officer 会计主任 0J6 * U[  
accounting period 会计报告期；会计期 K j~!E H"  
accounting policy 会计政策；会计方针 5cb8=W-  
accounting practice 会计惯例 I#'yy7J  
accounting principle 会计准则 +R_s(2vz  
accounting record 会计记录 4KR$sKq$q  
accounting report 会计报告 Z&n#*rQ7[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 MkWbPm)  
Accounting Society of China 中国会计学会 J&bM
ox  
accounting statement 会计报表 I%{ 1K+V/  
accounting system 会计制度；会计系统 Z4g<Ys*  
accounting transaction 会计事项；帐务交易 G[=;519  
accounting treatment 会计处理 dM-~Qo
 
accounting year 会计年度 2J (nJT"  
accretion 增值；添加 [<sN"  
accrual 应计项目；应累算数目 (+}44Ldt  
accrual basis 应计制；权责发生制 ;M"[dy`dY  
accrual basis accounting 应计制会计；权责发生制会计 89{`GKWX  
accrue 应累算；应计 $&Z<4:Flc  
accrued benefit 应累算利益 CSH*^nk':O  
accrued charges 应计费用 BY':
R-~(  
accrued cumulative preference share dividend 应累算的累积优先股股息 wRZS+^hx  
accrued expenses 应累算费用 \(}pm#O  
accrued interest payable 应付利息；应计未付利息 q3`~uTzk  
accrued interest receivable 应收利息；应计未收利息 $-.*8*9  
accrued right 累算权益 u4'B  
accruing profit 应累算的利润 n]t3d  
accumulated fiscal reserve 累积财政储备 X`fm5y  
accumulated profit 累积利润；滚存溢利 C}ASVywc,1  
accumulated reserve 累积储备 4y!GFhMh  
accumulation of surplus income 累积收益盈余 "bz.nE*  
acquired assets 既得资产 "N)InPR-  
acquisition 收购；购置；取得 >DN^',FEm  
acquisition cost 购置成本 wxN&k$`a  
acquisition expenses 购置费用 |{RCvm  
acquisition of 100% interest 收购全部股权 J ~KygQ3%  
acquisition of control 取得控制权 DcG=u24Xy!  
acquisition of fixed assets 购置固定资产 d$8K,-M  
acquisition of shell “买壳” cM\BEhh  
acquisition price 收购价 s#(7D3Pr#  
act of God 天灾 N,.awA{  
acting partner 执事合伙人 ~S$ex,~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7I*rtc&Kb  
active partner 积极参与的合伙人 "1`w>(=  
active trading 交投活跃 D&pp <  
actual circulation 实际流通 "rVM23@ tq  
actual cost 实际成本 Tm K8z  
actual expenditure 实际开支；实际支出 a-AA$U9h
j  
actual income 实际入息；实际收入；实际收益 x3F94+<n{  
actual market 现货市场 QU(Lv(/O  
actual price 现货价；实际价格 orbz`IQc  
actual profit 实际利润 .EvP%A m  
actual quotation 实盘；实际价位；实际报价 =1xVw5^F  
actual year basis 按实际年度计算 (j(9'DjP  
actuals 实货 MO|Pv j~[  
actuarial investigation 精算调查 Wys$#pJ  
actuarial principle 精算原则 MZqHL4<|  
actuarial report 精算师报告 16Jjf|]j  
Actuarial Society of Hong Kong 香港精算学会 $e.Bz`  
actuarial valuation 精算师估值 !)}D_9{  
actuary 精算师 [&l+Ve(  
ad referendum agreement 暂定协议；有待覆核的协定 G&`5o*).bb  
ad valorem duty 从价税；按值征税 _ q AT%.  
ad valorem duty system 从价税制 M:L-j{?y_  
ad valorem fee 从价费 P.(z)
!]  
ad valorem tariff 从价关税 %d<UMbS^  
additional allowance 额外免税额 cVYu(ssC4  
additional amount for unexpired risk 未过期风险的额外款额 bJk FCI/  
additional assessable profit 补加应评税利润 y<#Hq1  
additional assessment 补加评税 !& >LLZ  
additional commitment 额外承担 AP8J28I  
additional commitment vote 额外承担拨款 ?}S!8;d  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7[i&EPN
 
additional dependent parent allowance 供养父母额外免税额 wM#l`I  
additional provision 额外拨款 ;Wsl 'e/  
additional stamp duty 附加印花税 <p+7,a
E_  
additional tax 补加税罚款；补加税款 P7REE_<1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 lQ"t#b+  
adjudged bankrupt 被裁定破产 Z-M4J;J@}  
adjudicated bankrupt 裁定破产人 L
`fT;2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )q/
brCq  
adjudication of bankruptcy 裁定破产；宣告破产 v[R_6  
adjudication of insolvency 裁定无力偿还债务 lwo,D}  
adjusted actual 经调整的实数；调整后的实数 |!1iLWQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 +ZV?yR2yn  
adjusted figure 经调整的数字；调整后的数额 )bpdj,  
adjusted liabilities 经调整的负债；调整后的负债 E.-2 /'i  
adjusted loss 经调整的亏损；调整后的亏损 %o`Cp64`Q  
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 Mko,((>I1  
adjusted profit 经调整的利润；调整后的利润 &(jt|?{  
adjusted surplus 经调整的盈余额；调整后的盈余额 75A60Uw  
adjusted value 经调整的价值；调整后的价值 dEor+5}  
adjustment 调整；修订；理算〔保险〕 I*mBU^<9V  
adjustment centre 调剂中心 PW
yFys  
adjustment lag 调整过程的时间差距；调整时差 /b6
j<]H  
adjustment mechanism 调整机制 A2I qn5  
adjustment of loss 亏损调整 W9bpKmc  
adjustment process 调整过程；调整程序 q^~w:$^U  
adjustment range 调整幅度 JD AX^]  
administered exchange rate 受管制汇率 6\%#=GG