[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: #w@FBFr@  
vm7ag 7@O  
A share Ａ股；甲类股份 M.\XG}RR  
abatement of tax 减税；减扣免税额 TBIr^n>Z<k  
ABN AMRO Bank N.V. 荷兰银行 -,Js2+QZ#  
above-the-line expenditure 线上项目支出；经常预算支出 pD!j#suMA  
above-the-line receipt 线上项目收入；经常预算收入 I Z|EPzS  
ABSA Asia Limited 南非联合亚洲有限公司 ?OPuv5!pI  
absolute change 绝对数值变更 !>N+a3  
absolute expenditure 实际开支 HV'M31m~q  
absolute guideline figure 绝对准则数字 /BN=Kl]  
absolute interest 绝对权益 F1S0C>N?5  
absolute order of discharge 绝对破产解除令 w9StW94p  
absolute profit margin 绝对利润幅度 Q nJLTB
v  
absolute value 实值；绝对值 B@@tKn_CQ  
absolutely vested interest 绝对既得权益 ^E_chx-e}  
absorbed cost 已吸收成本；已分摊成本 OnH3Ss$  
absorption 吸收；分摊；合并 bk1.H@8  
absorption rate 吸收率；摊配率；分摊率 k[}WYs+r  
ACB Finance Limited 亚洲商业财务有限公司 )%b 5uZ  
acceptable form of reciprocity 合理的互惠条件 uzI-1@`  
acceptable rate 适当利率；适当汇率 \<hHZS  
acceptance agreement 承兑协议 b%KcS&-6  
acceptance for honour 参加承兑 Z^BZH/I?  
acceptor 承兑人；接受人；受票人 ?,]eN&`  
acceptor for honour 参加承兑人 B6j/"x6N15  
accident insurance 意外保险 "sIww  
Accident Insurance Association of Hong Kong 香港意外保险公会  YCVT0d  
accident insurance scheme 意外保险计划 |S~$IFN4  
accident year basis 意外年度基准 IEd?-L  
accommodation 通融；贷款 K,6{c^qf  
accommodation bill 通融票据；空头票据 xSm~V3bc  
accommodation party 汇票代发人 ,:#h;4!VRF  
account balance 帐户余额；帐户结余 \=P(?!v  
account book 帐簿 M(yWE0 3  
account collected in advance 预收款项 g<ov` bF  
account current book 往来帐簿 "bB0$>0,  
account of after-acquired property 事后取得的财产报告 Y78DYbU.  
account of defaulter 拖欠帐目 upaQoX/C  
account payable 应付帐款 HRJ\H- V  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]t~'wL#Z  
account receivable 应收帐款 yeMe2Zx  
account receivable report 应收帐款报表 ZNl1e'  
account statement 结单；帐单；会计财务报表 l8J2Xd @   
account title 帐户名称；会计科目 aI=Q_}8-  
accountant's report 会计师报告 I5Ty@ J#  
Accountant's Report Rules 会计师报告规则 XZS%az1%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 (sI`FW_  
Accounting Arrangements 《会计安排》 itE/QB   
accounting basis 会计基础 K}MlC}oIt  
accounting by Official Receiver 破产管理署署长呈交的帐目 `A
5n6*A7  
Accounting Circular 《会计通告》 .beqfcj"  
accounting class 会计类别 :yE0DS<_  
accounting date 记帐日期；会计结算日期 \3]O?'  
accounting for money 款项核算 "',;pGg|K  
Accounting Officer 会计主任 >$yA ,N  
accounting period 会计报告期；会计期 ho)JY $#6  
accounting policy 会计政策；会计方针 , Y,^vzX6  
accounting practice 会计惯例 GY %$7
  
accounting principle 会计准则 k ]T  
accounting record 会计记录 jt(GXgm  
accounting report 会计报告 x4MTE?hT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 u.G aMl4 (  
Accounting Society of China 中国会计学会 !Eb|AHa  
accounting statement 会计报表 FA\U4l-
 
accounting system 会计制度；会计系统 }D?qj3?bj  
accounting transaction 会计事项；帐务交易 Vugb;5Vl  
accounting treatment 会计处理 
lWd@  
accounting year 会计年度 AC 2kG  
accretion 增值；添加 ,L.V>Ae  
accrual 应计项目；应累算数目 `KE]RTq  
accrual basis 应计制；权责发生制 *0?@/2&  
accrual basis accounting 应计制会计；权责发生制会计 /2hRLyeAZ  
accrue 应累算；应计 X 5X D1[  
accrued benefit 应累算利益 4.uaWM)2  
accrued charges 应计费用 :>o0zG[;f  
accrued cumulative preference share dividend 应累算的累积优先股股息 o2hk!#5[4  
accrued expenses 应累算费用 KT*>OYI  
accrued interest payable 应付利息；应计未付利息 R/Z7}QW  
accrued interest receivable 应收利息；应计未收利息 -rjQ^ze  
accrued right 累算权益 Jf0i$  
accruing profit 应累算的利润 *W^a<Zm8>  
accumulated fiscal reserve 累积财政储备 .)Pul|)d  
accumulated profit 累积利润；滚存溢利 [k(b<'  
accumulated reserve 累积储备 () w;~$J  
accumulation of surplus income 累积收益盈余 9:GP~oI j  
acquired assets 既得资产 Qca3{|r`  
acquisition 收购；购置；取得 -'L~Y~'.  
acquisition cost 购置成本 w El-  
acquisition expenses 购置费用 Rj
lp<  
acquisition of 100% interest 收购全部股权 )n1[#x^I  
acquisition of control 取得控制权 `u R`O9)e  
acquisition of fixed assets 购置固定资产 ,c0LRO  
acquisition of shell “买壳” uFb 9Ic]`  
acquisition price 收购价 5W&L cBB  
act of God 天灾 .Pte}pM"v  
acting partner 执事合伙人  L, #|W  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <%`Rku  
active partner 积极参与的合伙人 #B6f{D[pI  
active trading 交投活跃 }@ktAt  
actual circulation 实际流通 ggitUQ+t;G  
actual cost 实际成本 T9!NuKfur  
actual expenditure 实际开支；实际支出 2"6qg>]-t  
actual income 实际入息；实际收入；实际收益 5~T+d1md  
actual market 现货市场 (i1x<  
actual price 现货价；实际价格 L;y BZLM  
actual profit 实际利润 md? cvGDE  
actual quotation 实盘；实际价位；实际报价 cDzb}W*UM  
actual year basis 按实际年度计算 {&^PDa|nD  
actuals 实货 ZZHzC+O#^  
actuarial investigation 精算调查 -:"KFc8A  
actuarial principle 精算原则 GA/afc,V  
actuarial report 精算师报告 o1?-+P/  
Actuarial Society of Hong Kong 香港精算学会 DpQWh+WRy  
actuarial valuation 精算师估值 *h=>*t?I2  
actuary 精算师 U<q`f-  
ad referendum agreement 暂定协议；有待覆核的协定 /988K-5k  
ad valorem duty 从价税；按值征税 J7- vB",U  
ad valorem duty system 从价税制 }&v-<qC^  
ad valorem fee 从价费 f-|zh#L  
ad valorem tariff 从价关税 fA?v\'Qq/  
additional allowance 额外免税额 r} ^1dO  
additional amount for unexpired risk 未过期风险的额外款额 rIYO(}Fl  
additional assessable profit 补加应评税利润 ]W4{|%@H"  
additional assessment 补加评税 `Mbs6AJ  
additional commitment 额外承担 ;H`@x Lv*  
additional commitment vote 额外承担拨款 u0,QsD)_X0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %G,7Ul1f  
additional dependent parent allowance 供养父母额外免税额 Oq,@{V@)9k  
additional provision 额外拨款 K|$c#X  
additional stamp duty 附加印花税 -K(d]-yv  
additional tax 补加税罚款；补加税款 H_t0$x(\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  :TR:tf  
adjudged bankrupt 被裁定破产 njZ vi}m~  
adjudicated bankrupt 裁定破产人 %8%|6^,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -sZ'<(3  
adjudication of bankruptcy 裁定破产；宣告破产 =3A4.nW  
adjudication of insolvency 裁定无力偿还债务 ~Dz:n]Vk/  
adjusted actual 经调整的实数；调整后的实数
O"EL3$9V  
adjusted current assets 经调整的流动资产；调整后的流动资产 )?{!7/H F@  
adjusted figure 经调整的数字；调整后的数额 ;~djbo0,X  
adjusted liabilities 经调整的负债；调整后的负债 JhwHsx/  
adjusted loss 经调整的亏损；调整后的亏损 -u<F>C  
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 ]B3+&g  
adjusted profit 经调整的利润；调整后的利润 G3+e5/0  
adjusted surplus 经调整的盈余额；调整后的盈余额 D.%%D%AdB  
adjusted value 经调整的价值；调整后的价值 VS ;y  
adjustment 调整；修订；理算〔保险〕 8!3q:8y8  
adjustment centre 调剂中心 _e;bB?S  
adjustment lag 调整过程的时间差距；调整时差 67&Q<`V1*q  
adjustment mechanism 调整机制 ~6Fh ,S1?  
adjustment of loss 亏损调整 pc@mQI  
adjustment process 调整过程；调整程序 GD d'{qE6  
adjustment range 调整幅度 LklE,W  
administered exchange rate 受管制汇率 f(eXny@Y