[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: QQX7p!~E  
a |0f B4G  
A share Ａ股；甲类股份 h2ou]  
abatement of tax 减税；减扣免税额 )|L#i2?:  
ABN AMRO Bank N.V. 荷兰银行 Yq-7!  
above-the-line expenditure 线上项目支出；经常预算支出 O*hQP
*Rs  
above-the-line receipt 线上项目收入；经常预算收入 r$;u4FR  
ABSA Asia Limited 南非联合亚洲有限公司 -y)g}D%  
absolute change 绝对数值变更 rJc=&'{&)N  
absolute expenditure 实际开支 8\e8$
y3  
absolute guideline figure 绝对准则数字 E3h-?ugO'  
absolute interest 绝对权益 RRR=R]  
absolute order of discharge 绝对破产解除令 4> te>[  
absolute profit margin 绝对利润幅度 ^1z)\p1  
absolute value 实值；绝对值 uE,j$d  
absolutely vested interest 绝对既得权益 .Wvg{ S-  
absorbed cost 已吸收成本；已分摊成本 '8UhYwyr  
absorption 吸收；分摊；合并 H@ .1cO  
absorption rate 吸收率；摊配率；分摊率 hg}R(.1K=  
ACB Finance Limited 亚洲商业财务有限公司 +cx(Q(HD\  
acceptable form of reciprocity 合理的互惠条件 8DZ OPA  
acceptable rate 适当利率；适当汇率 lX%e  
acceptance agreement 承兑协议 iLJBiZ+  
acceptance for honour 参加承兑 OT}^dPQe  
acceptor 承兑人；接受人；受票人 &%`0&y  
acceptor for honour 参加承兑人 w
!m4  
accident insurance 意外保险 @d6N[?3;  
Accident Insurance Association of Hong Kong 香港意外保险公会 qiyJ4^1  
accident insurance scheme 意外保险计划 #l-/!j  
accident year basis 意外年度基准 $D(q  
accommodation 通融；贷款 zZ{(7Kfz  
accommodation bill 通融票据；空头票据 ]d50J@W c  
accommodation party 汇票代发人 EJJW  
account balance 帐户余额；帐户结余 8Z(\iZ5Rgj  
account book 帐簿 ??= su.b  
account collected in advance 预收款项 {DbWk>[DkG  
account current book 往来帐簿 F=~LVaF/_  
account of after-acquired property 事后取得的财产报告 %vjfAdC  
account of defaulter 拖欠帐目 IyGW>g6_.  
account payable 应付帐款 YfU6 mQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U&SgB[QHO  
account receivable 应收帐款 5D`!Tu3  
account receivable report 应收帐款报表  !yf7y/qY  
account statement 结单；帐单；会计财务报表 _f<#+*y  
account title 帐户名称；会计科目 &cB+la\_  
accountant's report 会计师报告 ='\E+*[$I  
Accountant's Report Rules 会计师报告规则 Qe1WT T]:I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 lyQNE3   
Accounting Arrangements 《会计安排》 *aS[^iX?s  
accounting basis 会计基础 xY1@Ja  
accounting by Official Receiver 破产管理署署长呈交的帐目 Hrj@I?4  
Accounting Circular 《会计通告》 S]}W+BF3  
accounting class 会计类别 OK=ANQjs(  
accounting date 记帐日期；会计结算日期 nSeb?|$D6  
accounting for money 款项核算 t Ai?Bjo  
Accounting Officer 会计主任 ETtoY<`#  
accounting period 会计报告期；会计期 uPBtR  
accounting policy 会计政策；会计方针 +pJ~<ug]  
accounting practice 会计惯例 DjQgF=;  
accounting principle 会计准则 uw9w{3]0f  
accounting record 会计记录 O(YvE  
accounting report 会计报告 TWTh!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "y$s`n4Mj  
Accounting Society of China 中国会计学会 oAxCI/  
accounting statement 会计报表 5r(Y,m"?  
accounting system 会计制度；会计系统 299uZz}Y  
accounting transaction 会计事项；帐务交易 lehuJgz'OO  
accounting treatment 会计处理 uE:`Fo=y  
accounting year 会计年度 yc3i> w`  
accretion 增值；添加 Lo^gg#o  
accrual 应计项目；应累算数目 l. 0|>gj`0  
accrual basis 应计制；权责发生制 #i}:CI>2  
accrual basis accounting 应计制会计；权责发生制会计 a qIpO  
accrue 应累算；应计 1\ab3n  
accrued benefit 应累算利益 y`p(}X`>  
accrued charges 应计费用 R:t  
accrued cumulative preference share dividend 应累算的累积优先股股息 'w~e>$WI  
accrued expenses 应累算费用 Ur2)];WZ  
accrued interest payable 应付利息；应计未付利息 @c^g<  
accrued interest receivable 应收利息；应计未收利息 anxwK47  
accrued right 累算权益 XC
QPVSh  
accruing profit 应累算的利润 -x2&IJ!  
accumulated fiscal reserve 累积财政储备 uEcK0>xp  
accumulated profit 累积利润；滚存溢利 uT2w2A;  
accumulated reserve 累积储备 Q!v]njCIB7  
accumulation of surplus income 累积收益盈余 PHQ99&F1  
acquired assets 既得资产 wQw y+S  
acquisition 收购；购置；取得 `beU2N  
acquisition cost 购置成本 Jw)-6WJ!uO  
acquisition expenses 购置费用 6HR^q  
acquisition of 100% interest 收购全部股权 A<<Bm M.%  
acquisition of control 取得控制权 /[#5<;  
acquisition of fixed assets 购置固定资产 2&d|L|->  
acquisition of shell “买壳” cHk ?$  
acquisition price 收购价 !S5_+.U#  
act of God 天灾 NncII5z  
acting partner 执事合伙人 V[baGNe  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E.+BqWZ!  
active partner 积极参与的合伙人 |;MW98 A  
active trading 交投活跃 u[?M{E/HU  
actual circulation 实际流通 1O W#_
4w/  
actual cost 实际成本 &VfMv'%x  
actual expenditure 实际开支；实际支出 e{7"7wn=  
actual income 实际入息；实际收入；实际收益 "?#O*x  
actual market 现货市场 `/L D:R  
actual price 现货价；实际价格 Xwt}WSdF`k  
actual profit 实际利润 fVx_]5jM  
actual quotation 实盘；实际价位；实际报价 `CF.-Vl3J#  
actual year basis 按实际年度计算 LP:F'Q:<  
actuals 实货 L|
A.;Gq
 
actuarial investigation 精算调查 Nvj0MD{ X  
actuarial principle 精算原则 .[8g6:>  
actuarial report 精算师报告 BhCOT+i;c  
Actuarial Society of Hong Kong 香港精算学会 );oE^3]f  
actuarial valuation 精算师估值 J^)=8cy  
actuary 精算师 l~*D jr~  
ad referendum agreement 暂定协议；有待覆核的协定 Z}s56{!.  
ad valorem duty 从价税；按值征税 ^P}c 0}^  
ad valorem duty system 从价税制 `sPH7^R  
ad valorem fee 从价费 (H-}z`sy/@  
ad valorem tariff 从价关税 ,ou&WI yC  
additional allowance 额外免税额 ~Op~~ m  
additional amount for unexpired risk 未过期风险的额外款额 /aX5G  
additional assessable profit 补加应评税利润 2<33BBlWA  
additional assessment 补加评税
J1gLT $  
additional commitment 额外承担 z`KP }-  
additional commitment vote 额外承担拨款 ]q CCCI`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +w'He9 n  
additional dependent parent allowance 供养父母额外免税额 2}jC%jR2  
additional provision 额外拨款 #AUV&pI[  
additional stamp duty 附加印花税 Z@ZSn0  
additional tax 补加税罚款；补加税款 U t'r^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0;avWa)Q  
adjudged bankrupt 被裁定破产 rw]7Lr_>  
adjudicated bankrupt 裁定破产人 "Iwd-#;$;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *nc9u"  
adjudication of bankruptcy 裁定破产；宣告破产 E (bx/f  
adjudication of insolvency 裁定无力偿还债务 Bl!R bh\  
adjusted actual 经调整的实数；调整后的实数 4NxI:d$&*  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ab/KVB  
adjusted figure 经调整的数字；调整后的数额 UTph(U#  
adjusted liabilities 经调整的负债；调整后的负债 V.^Z)iNf^  
adjusted loss 经调整的亏损；调整后的亏损 6qH^&O][  
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 N,~"8YSo  
adjusted profit 经调整的利润；调整后的利润 =%ZR0cWPoI  
adjusted surplus 经调整的盈余额；调整后的盈余额 Qa-~x8]  
adjusted value 经调整的价值；调整后的价值 f5dctDHP  
adjustment 调整；修订；理算〔保险〕 T f;:C]  
adjustment centre 调剂中心 /Ym!%11`  
adjustment lag 调整过程的时间差距；调整时差 Egr'IbB  
adjustment mechanism 调整机制 x!QA* M  
adjustment of loss 亏损调整 `(Ij@84  
adjustment process 调整过程；调整程序 2"C,u V@F!  
adjustment range 调整幅度 6V^KOG  
administered exchange rate 受管制汇率 nMU[S+