[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: M9C v00&  
Vi9Kah+  
A share Ａ股；甲类股份 lE=&hba  
abatement of tax 减税；减扣免税额 c_~tCKAZ  
ABN AMRO Bank N.V. 荷兰银行  4:Ton  
above-the-line expenditure 线上项目支出；经常预算支出 K;L6<a A#  
above-the-line receipt 线上项目收入；经常预算收入 bukdyo;l  
ABSA Asia Limited 南非联合亚洲有限公司 p;xMudM  
absolute change 绝对数值变更 7T69tQZ<  
absolute expenditure 实际开支 ;Q.'u  
absolute guideline figure 绝对准则数字 P7`RAz  
absolute interest 绝对权益 %4$J.6M
 
absolute order of discharge 绝对破产解除令 6<t<hP_3O  
absolute profit margin 绝对利润幅度 u.yjk/jF  
absolute value 实值；绝对值 KA/~q"N  
absolutely vested interest 绝对既得权益 y8.3tp  
absorbed cost 已吸收成本；已分摊成本 s#BSZP  
absorption 吸收；分摊；合并 O\X=vh/D  
absorption rate 吸收率；摊配率；分摊率 F2) \%HR  
ACB Finance Limited 亚洲商业财务有限公司 ']C" 'b  
acceptable form of reciprocity 合理的互惠条件 yg WwUpY  
acceptable rate 适当利率；适当汇率 zE8qU ;  
acceptance agreement 承兑协议 ;;>G}pG  
acceptance for honour 参加承兑 'hNRIM1  
acceptor 承兑人；接受人；受票人 r?%,#1|$$  
acceptor for honour 参加承兑人 APUpqY  
accident insurance 意外保险 tBjMm8lgb  
Accident Insurance Association of Hong Kong 香港意外保险公会 =Sjf-o1V  
accident insurance scheme 意外保险计划 y F;KyY{  
accident year basis 意外年度基准 |-Q="7b%  
accommodation 通融；贷款 i|!D  
accommodation bill 通融票据；空头票据 ?QRoSQ6  
accommodation party 汇票代发人 /Z1>3=G by  
account balance 帐户余额；帐户结余 KN<KZM  
account book 帐簿 bMGU9~CeJ  
account collected in advance 预收款项 o>^@s4t  
account current book 往来帐簿 MA+{ 7 [  
account of after-acquired property 事后取得的财产报告 19 ]O;  
account of defaulter 拖欠帐目 -~NjZ=vPh  
account payable 应付帐款 #,S0uA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "ivSpec.V  
account receivable 应收帐款 lz:+y/+1  
account receivable report 应收帐款报表 GLiD,QX<  
account statement 结单；帐单；会计财务报表 ' JAcN@q~z  
account title 帐户名称；会计科目 CyKupJ.Fq  
accountant's report 会计师报告 ijeas<  
Accountant's Report Rules 会计师报告规则 f>[!Zi*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 L"It0C  
Accounting Arrangements 《会计安排》 OrRU$5Lo  
accounting basis 会计基础 @$7l  
accounting by Official Receiver 破产管理署署长呈交的帐目 F7&Oc)f"B  
Accounting Circular 《会计通告》 jRBKy8?[C  
accounting class 会计类别 1Q!^%{Y;  
accounting date 记帐日期；会计结算日期 HV[*=Qi  
accounting for money 款项核算 yP"D~u  
Accounting Officer 会计主任 9Itj@ps  
accounting period 会计报告期；会计期 7hAc6M$h;  
accounting policy 会计政策；会计方针 = KJ_LE~)  
accounting practice 会计惯例 i:sb_U+M  
accounting principle 会计准则 t@cImmh\T  
accounting record 会计记录 '/GZ/$a_l  
accounting report 会计报告 ^K?Mq1"Db  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^$;5ZkQy  
Accounting Society of China 中国会计学会 5 8n(fdE  
accounting statement 会计报表 28,g'k!  
accounting system 会计制度；会计系统 ."h>I @MH  
accounting transaction 会计事项；帐务交易 l~#%j( Yo  
accounting treatment 会计处理 &d6  
accounting year 会计年度 pI gjo>K  
accretion 增值；添加 #vPf$y6jCI  
accrual 应计项目；应累算数目 v"V?  
accrual basis 应计制；权责发生制 </li< 1  
accrual basis accounting 应计制会计；权责发生制会计 Rf#t|
MW*#  
accrue 应累算；应计 - -ZSl  
accrued benefit 应累算利益 s}Q*zy  
accrued charges 应计费用 ZJ'FZ8Sx  
accrued cumulative preference share dividend 应累算的累积优先股股息 \heQVWRl  
accrued expenses 应累算费用 yr q){W  
accrued interest payable 应付利息；应计未付利息 m<GJ1)%3i  
accrued interest receivable 应收利息；应计未收利息 %R-KkK<S  
accrued right 累算权益 v0W/7?D  
accruing profit 应累算的利润 &-(p~[|  
accumulated fiscal reserve 累积财政储备 X0BBJ(e  
accumulated profit 累积利润；滚存溢利 Ji;R{tZ.R  
accumulated reserve 累积储备 ^T_2s  
accumulation of surplus income 累积收益盈余 U,tWLX$@  
acquired assets 既得资产 2|}KBny  
acquisition 收购；购置；取得 f1RX`rXf  
acquisition cost 购置成本 }!1pA5x$  
acquisition expenses 购置费用 ,_U3p ,  
acquisition of 100% interest 收购全部股权 9Fh1rZD<  
acquisition of control 取得控制权  &D

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acquisition of fixed assets 购置固定资产 C^9 bur/  
acquisition of shell “买壳” (a@}J.lL  
acquisition price 收购价 ;0Mg\~T~'  
act of God 天灾 hC2_Yr>N%  
acting partner 执事合伙人 S1E=EVG  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $?dutbE  
active partner 积极参与的合伙人 BLcsIyq  
active trading 交投活跃 3vRBK?Q.y  
actual circulation 实际流通 "V:E BR  
actual cost 实际成本 |s{[<;  
actual expenditure 实际开支；实际支出 I>%@[h,+  
actual income 实际入息；实际收入；实际收益 tN&_f==e  
actual market 现货市场 RtScv  
actual price 现货价；实际价格 c@)}zcw*  
actual profit 实际利润 ALl0(<u67  
actual quotation 实盘；实际价位；实际报价 tjt#2i8/  
actual year basis 按实际年度计算 8L,i}hIo.  
actuals 实货 Y]9C8c)  
actuarial investigation 精算调查 BZs?tbf  
actuarial principle 精算原则 3`>nQ4zC  
actuarial report 精算师报告 WG(%Pkowv
 
Actuarial Society of Hong Kong 香港精算学会 TptXH?  
actuarial valuation 精算师估值 +i6XCN1=  
actuary 精算师 "|%'/p  
ad referendum agreement 暂定协议；有待覆核的协定 ~JSa]6:_+  
ad valorem duty 从价税；按值征税 $S{]` +  
ad valorem duty system 从价税制 [y1 x`WOk9  
ad valorem fee 从价费 *pKj6x  
ad valorem tariff 从价关税 :Tn1]a)f6  
additional allowance 额外免税额 hwB>@r2  
additional amount for unexpired risk 未过期风险的额外款额 _5SA(0D#9  
additional assessable profit 补加应评税利润 #`b5kqQm  
additional assessment 补加评税 Q(7M_2e7  
additional commitment 额外承担 -8D$[@y(  
additional commitment vote 额外承担拨款 YDdY'd`*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5Q.z#]Lg  
additional dependent parent allowance 供养父母额外免税额 ]Q*eCt;l"K  
additional provision 额外拨款 r-IG.ym3  
additional stamp duty 附加印花税 4&/m>%r  
additional tax 补加税罚款；补加税款 ?j-;;NNf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `6`oLu\l  
adjudged bankrupt 被裁定破产 3m59EI-p  
adjudicated bankrupt 裁定破产人 iJem9XXb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 q+}
Er*r  
adjudication of bankruptcy 裁定破产；宣告破产 kKil]L  
adjudication of insolvency 裁定无力偿还债务 /8tF7Mmr  
adjusted actual 经调整的实数；调整后的实数 bsgrg  
adjusted current assets 经调整的流动资产；调整后的流动资产 g xf|L>=  
adjusted figure 经调整的数字；调整后的数额 $H2H
VJ  
adjusted liabilities 经调整的负债；调整后的负债 .~yz1^ c  
adjusted loss 经调整的亏损；调整后的亏损 eE-c40Bae  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 4>$weu^  
adjusted profit 经调整的利润；调整后的利润 - |j4u#z  
adjusted surplus 经调整的盈余额；调整后的盈余额 3f^~mTY9>]  
adjusted value 经调整的价值；调整后的价值 /ng+IC3  
adjustment 调整；修订；理算〔保险〕 #Hyfjj  
adjustment centre 调剂中心 _/%,Z
oZ2  
adjustment lag 调整过程的时间差距；调整时差 of>"qrdZ  
adjustment mechanism 调整机制 3^J~ts{*  
adjustment of loss 亏损调整 Vs~! \<?
 
adjustment process 调整过程；调整程序 +7|Qd}\X  
adjustment range 调整幅度  wk (}q  
administered exchange rate 受管制汇率 )OgQ&,#