[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: < -uc."6\  
5GA\xM-  
A share Ａ股；甲类股份 `C_jP|[e  
abatement of tax 减税；减扣免税额 K]qM~v<A  
ABN AMRO Bank N.V. 荷兰银行 Yz4_vePh+5  
above-the-line expenditure 线上项目支出；经常预算支出 &O)
&k  
above-the-line receipt 线上项目收入；经常预算收入 :d0Y%vl  
ABSA Asia Limited 南非联合亚洲有限公司 {TO
mv  
absolute change 绝对数值变更 :-iMdtm  
absolute expenditure 实际开支 YXU|h  
absolute guideline figure 绝对准则数字 osO Vg0Gyj  
absolute interest 绝对权益 g ^!C  
absolute order of discharge 绝对破产解除令 j}BHj.YuP  
absolute profit margin 绝对利润幅度 K*IxUz(  
absolute value 实值；绝对值 [L6w1b,  
absolutely vested interest 绝对既得权益 `/"nTB  
absorbed cost 已吸收成本；已分摊成本 Ku/~N#  
absorption 吸收；分摊；合并 F$Ca;cP"  
absorption rate 吸收率；摊配率；分摊率 t ?h kL  
ACB Finance Limited 亚洲商业财务有限公司 SR^_cpZoi  
acceptable form of reciprocity 合理的互惠条件 D?~
8za`5  
acceptable rate 适当利率；适当汇率 [k[u*5hP|F  
acceptance agreement 承兑协议 zf.-I  
acceptance for honour 参加承兑 4J|t?]ij|E  
acceptor 承兑人；接受人；受票人 B-*E:O0y  
acceptor for honour 参加承兑人 ~1* A  
accident insurance 意外保险 dl5=q\1=  
Accident Insurance Association of Hong Kong 香港意外保险公会 QN>7~=`  
accident insurance scheme 意外保险计划 Y4F6qyP)"  
accident year basis 意外年度基准 .6m "'m0;  
accommodation 通融；贷款 li] 6Pj,  
accommodation bill 通融票据；空头票据 >sD4R}\})  
accommodation party 汇票代发人 j'HkBW:L  
account balance 帐户余额；帐户结余 c=[q(|+O!  
account book 帐簿 1^dJg8  
account collected in advance 预收款项 Bi~:>X\[^6  
account current book 往来帐簿 Z,c,G2D  
account of after-acquired property 事后取得的财产报告 ++}\v9Er  
account of defaulter 拖欠帐目 1/ZR*fa  
account payable 应付帐款 ~:lKS;PRuK  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4KI
[D{  
account receivable 应收帐款 _Mc>W0'5@  
account receivable report 应收帐款报表 y/? &pKH^  
account statement 结单；帐单；会计财务报表 V8-h%|$p3W  
account title 帐户名称；会计科目
[4+
q+  
accountant's report 会计师报告 9Bdt(}0A  
Accountant's Report Rules 会计师报告规则 $P: O/O=>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'R9g7,53R  
Accounting Arrangements 《会计安排》 U@Tj B  
accounting basis 会计基础 -6=<#9R  
accounting by Official Receiver 破产管理署署长呈交的帐目 U>S`k6  
Accounting Circular 《会计通告》 aF8k/$u  
accounting class 会计类别 G{x[uE2X&f  
accounting date 记帐日期；会计结算日期 hzY[ G:  
accounting for money 款项核算 G",.,Px  
Accounting Officer 会计主任 ]lS@}W\  
accounting period 会计报告期；会计期  cPn+<M#  
accounting policy 会计政策；会计方针 [m'CR 4(|  
accounting practice 会计惯例 Zg:gY"^  
accounting principle 会计准则 g): ]'  
accounting record 会计记录 Zt@Z=r:&  
accounting report 会计报告 rrs"N3!aT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~V)?>)T  
Accounting Society of China 中国会计学会 ~2
uh'e3  
accounting statement 会计报表 VY+>=!  
accounting system 会计制度；会计系统 gJ3c;  
accounting transaction 会计事项；帐务交易 2GWDEgI1o  
accounting treatment 会计处理 5V-jMB  
accounting year 会计年度 XTq
m]  
accretion 增值；添加 -s__E  
accrual 应计项目；应累算数目 F9XT lA  
accrual basis 应计制；权责发生制 C:\(~D*GS  
accrual basis accounting 应计制会计；权责发生制会计 :a3LS|W  
accrue 应累算；应计 Zv qn%K],  
accrued benefit 应累算利益 beZ(o?uK  
accrued charges 应计费用 |G=[5e^s[  
accrued cumulative preference share dividend 应累算的累积优先股股息 zPZF|%|  
accrued expenses 应累算费用 ivrXwZ7jT  
accrued interest payable 应付利息；应计未付利息 dL;H V8z^  
accrued interest receivable 应收利息；应计未收利息 tSv0" L  
accrued right 累算权益 ,#'7)M D8  
accruing profit 应累算的利润 8SnS~._9  
accumulated fiscal reserve 累积财政储备 _MYx%Z  
accumulated profit 累积利润；滚存溢利 
_zC (J  
accumulated reserve 累积储备 ;vO@m!h}U  
accumulation of surplus income 累积收益盈余 BIWD/|LQ  
acquired assets 既得资产 Pg^h,
2h  
acquisition 收购；购置；取得 #iis/6"  
acquisition cost 购置成本 Rt= X%[YL  
acquisition expenses 购置费用 CJNG) p  
acquisition of 100% interest 收购全部股权 ;R[&pDx  
acquisition of control 取得控制权 0^_MN~s(X  
acquisition of fixed assets 购置固定资产 "dN< i  
acquisition of shell “买壳” A['uD<4b  
acquisition price 收购价 f\ "`7  
act of God 天灾 "D> ]ES%5  
acting partner 执事合伙人  Iao[Pyk  
active market 买卖活跃的市场；交投畅旺的市场；旺市 bY# ;E;'7  
active partner 积极参与的合伙人 2eok@1  
active trading 交投活跃 K&pM o.  
actual circulation 实际流通 LXhaD[ 1Rb  
actual cost 实际成本 RR>G]#k  
actual expenditure 实际开支；实际支出 BpT"~4oV5  
actual income 实际入息；实际收入；实际收益 B.-A $/  
actual market 现货市场 &?a.mh/8[[  
actual price 现货价；实际价格 qw:9zYG}qW  
actual profit 实际利润 fwmLJ5o N  
actual quotation 实盘；实际价位；实际报价 eih
Zp  
actual year basis 按实际年度计算 zg]Drm  
actuals 实货 =Nl5{qYz^&  
actuarial investigation 精算调查 V;*pL1  
actuarial principle 精算原则 ^eTZn[qH>w  
actuarial report 精算师报告 ! Q[}s#g  
Actuarial Society of Hong Kong 香港精算学会 ` py}99G  
actuarial valuation 精算师估值 ]Ti$ztJ  
actuary 精算师 S|2VP8xY9  
ad referendum agreement 暂定协议；有待覆核的协定 MTB@CP!u  
ad valorem duty 从价税；按值征税 /"0as_L<  
ad valorem duty system 从价税制 ec?1c&E  
ad valorem fee 从价费 #1l7FT?q  
ad valorem tariff 从价关税 3}M\c)
 
additional allowance 额外免税额 T <A   
additional amount for unexpired risk 未过期风险的额外款额 lS{4dvr?w  
additional assessable profit 补加应评税利润 Qg>L,ZO  
additional assessment 补加评税 Fg@ ACv'@
 
additional commitment 额外承担 j7sU0"7^  
additional commitment vote 额外承担拨款 B007x{-L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~|=rwDBZ8l  
additional dependent parent allowance 供养父母额外免税额 8dV=1O$/  
additional provision 额外拨款 s*{mT6s+T  
additional stamp duty 附加印花税 x[}06k'  
additional tax 补加税罚款；补加税款 r03I*b  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 rIp'vy S\p  
adjudged bankrupt 被裁定破产 `wV|q~  
adjudicated bankrupt 裁定破产人 I3ho(Kdi
  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6 BPAux.]  
adjudication of bankruptcy 裁定破产；宣告破产 ;E2~L  
adjudication of insolvency 裁定无力偿还债务 3#<'[TF00t  
adjusted actual 经调整的实数；调整后的实数 b#}t:yy  
adjusted current assets 经调整的流动资产；调整后的流动资产 hwZ6.  
adjusted figure 经调整的数字；调整后的数额 "0<Sd?Sz  
adjusted liabilities 经调整的负债；调整后的负债 X o_] v  
adjusted loss 经调整的亏损；调整后的亏损 t!l/`e%J  
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 |%3O)B  
adjusted profit 经调整的利润；调整后的利润 m\} =4b  
adjusted surplus 经调整的盈余额；调整后的盈余额 -}AE\q Xs/  
adjusted value 经调整的价值；调整后的价值 XL?Aw  
adjustment 调整；修订；理算〔保险〕 
Z3I L8
 
adjustment centre 调剂中心 7n [12:  
adjustment lag 调整过程的时间差距；调整时差 lSs^A@s  
adjustment mechanism 调整机制 ?V6 %>RU  
adjustment of loss 亏损调整 j$%yw4dsj  
adjustment process 调整过程；调整程序 H&u4v2  
adjustment range 调整幅度 dRM5urR6,  
administered exchange rate 受管制汇率 G$S1#F -