[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: @>F`;
'_*z  
wS [k}  
A share Ａ股；甲类股份 ;+n2 5_9  
abatement of tax 减税；减扣免税额 ^Yo2R  
ABN AMRO Bank N.V. 荷兰银行 )o;n2T#O  
above-the-line expenditure 线上项目支出；经常预算支出 uFG ;AY|  
above-the-line receipt 线上项目收入；经常预算收入 ~7H?tp.Dw  
ABSA Asia Limited 南非联合亚洲有限公司 PI)uBA;  
absolute change 绝对数值变更 ;I>77gi`]  
absolute expenditure 实际开支 +$R%Vbd  
absolute guideline figure 绝对准则数字 ' <h@h*R  
absolute interest 绝对权益 7'7 o^> !  
absolute order of discharge 绝对破产解除令 7U-?Rd  
absolute profit margin 绝对利润幅度 w!RJ8  
absolute value 实值；绝对值 5IP@_GV|  
absolutely vested interest 绝对既得权益 2\#
~%D>[  
absorbed cost 已吸收成本；已分摊成本 7H. HiyppW  
absorption 吸收；分摊；合并 ze`qf%  
absorption rate 吸收率；摊配率；分摊率 ah!fQLMH  
ACB Finance Limited 亚洲商业财务有限公司 !H4uc  
acceptable form of reciprocity 合理的互惠条件 GFZx[*+%%z  
acceptable rate 适当利率；适当汇率 $KmE9Se6,  
acceptance agreement 承兑协议 { /XU[rn  
acceptance for honour 参加承兑 u73/#!(1=H  
acceptor 承兑人；接受人；受票人 h=_h,?_  
acceptor for honour 参加承兑人 u]<`y6=&C  
accident insurance 意外保险 ?e23[  
Accident Insurance Association of Hong Kong 香港意外保险公会 _p| KaT``  
accident insurance scheme 意外保险计划 wtQ(R4  
accident year basis 意外年度基准 ;{rl Y>  
accommodation 通融；贷款 pXe]hnY  
accommodation bill 通融票据；空头票据 xKoNo^FF  
accommodation party 汇票代发人 9|hPl-. .W  
account balance 帐户余额；帐户结余 e{,[\7nF  
account book 帐簿 |bmc6G[  
account collected in advance 预收款项 ^j'vM\^`ml  
account current book 往来帐簿 =e]Wt
/AQ  
account of after-acquired property 事后取得的财产报告 <PQ[N[SU  
account of defaulter 拖欠帐目 v?h8-yed  
account payable 应付帐款 g%d&>y?1r  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r<.*:]L
 
account receivable 应收帐款 Xqas[:)7+  
account receivable report 应收帐款报表 7@i2Mz/eV  
account statement 结单；帐单；会计财务报表 hN_,Vy f  
account title 帐户名称；会计科目 yGPi9j{QXq  
accountant's report 会计师报告 XXZ$^W&  
Accountant's Report Rules 会计师报告规则 \8SHX
 
accounting and auditing procedure 会计与审计程序；会计与核数程序  \4&FW|mx  
Accounting Arrangements 《会计安排》  h9 3
  
accounting basis 会计基础 Uf-`g>  
accounting by Official Receiver 破产管理署署长呈交的帐目 mQt?d?6  
Accounting Circular 《会计通告》 #|{^k u  
accounting class 会计类别 fpvzx{2  
accounting date 记帐日期；会计结算日期 [u`9R<>c"U  
accounting for money 款项核算 bq`0$c%hN  
Accounting Officer 会计主任 7 m!e\x8  
accounting period 会计报告期；会计期 ;AgXl%Q  
accounting policy 会计政策；会计方针 Q_n9}LanP  
accounting practice 会计惯例 vM2\tL@"  
accounting principle 会计准则 UjQi9ELoJ  
accounting record 会计记录 GGn/J&k  
accounting report 会计报告 zgHF-KEV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z
f^F.wW  
Accounting Society of China 中国会计学会 5>[j^g+@  
accounting statement 会计报表 eVy\)dCsU  
accounting system 会计制度；会计系统 W>]=0u4  
accounting transaction 会计事项；帐务交易 }g[(h=Qi  
accounting treatment 会计处理 'D;'Pr]  
accounting year 会计年度 @g'SH:}  
accretion 增值；添加 a0x/?)DO  
accrual 应计项目；应累算数目 & pS5_x  
accrual basis 应计制；权责发生制 kzb1iBe 6m  
accrual basis accounting 应计制会计；权责发生制会计 %O3 r>o=  
accrue 应累算；应计 ^!>o5Y)  
accrued benefit 应累算利益 Qw
s#v}x
F  
accrued charges 应计费用 c6)q(zz  
accrued cumulative preference share dividend 应累算的累积优先股股息 OQh(qa  
accrued expenses 应累算费用 (s.S n(E  
accrued interest payable 应付利息；应计未付利息 (T0%H<#+  
accrued interest receivable 应收利息；应计未收利息 K-*q3oh G  
accrued right 累算权益 IT0*~WMZ  
accruing profit 应累算的利润 gT6@ 0ANq  
accumulated fiscal reserve 累积财政储备 goV[C]|  
accumulated profit 累积利润；滚存溢利 v><uHjP  
accumulated reserve 累积储备 i&?do{YQ)  
accumulation of surplus income 累积收益盈余 /.a DQ>  
acquired assets 既得资产 \ >(;t#>  
acquisition 收购；购置；取得 nY<hfqof  
acquisition cost 购置成本 i bwnK?ZA  
acquisition expenses 购置费用 j/xL+Y(=  
acquisition of 100% interest 收购全部股权 f i3<  
acquisition of control 取得控制权 ` 
`R;x  
acquisition of fixed assets 购置固定资产 i;$'haK<  
acquisition of shell “买壳” Xpd^^  
acquisition price 收购价 \WVrn>%xu  
act of God 天灾 DHV#PLbN $  
acting partner 执事合伙人 Q[k7taoy  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }Ik{tUS$  
active partner 积极参与的合伙人 L_YVe(dT  
active trading 交投活跃 K}U}h>N  
actual circulation 实际流通 =NzA2td  
actual cost 实际成本 bu#}`/\_  
actual expenditure 实际开支；实际支出 Gm.n@U p  
actual income 实际入息；实际收入；实际收益 {^#62Y  
actual market 现货市场 fH7o,U|  
actual price 现货价；实际价格 }$ Am;%?p  
actual profit 实际利润 BZE~k?*  
actual quotation 实盘；实际价位；实际报价 ivbuS-f=r  
actual year basis 按实际年度计算 f9g#pyH4  
actuals 实货 ToN$x^M w  
actuarial investigation 精算调查 pcw^W  
actuarial principle 精算原则 ~a5p_xP  
actuarial report 精算师报告 QMfa~TH#p  
Actuarial Society of Hong Kong 香港精算学会 n(b(H`1n  
actuarial valuation 精算师估值 "oYyeT ,?  
actuary 精算师 )vK %LmP  
ad referendum agreement 暂定协议；有待覆核的协定 ccJ@jpXI  
ad valorem duty 从价税；按值征税 \S@;>A<J  
ad valorem duty system 从价税制 5"5D(  
ad valorem fee 从价费 !RnO {FL  
ad valorem tariff 从价关税 2c <Qh=  
additional allowance 额外免税额 *Ki ],>_~  
additional amount for unexpired risk 未过期风险的额外款额 gHC -Y 0_  
additional assessable profit 补加应评税利润 o~F @1  
additional assessment 补加评税 F+_4Q  
additional commitment 额外承担 tH<v1LEZN  
additional commitment vote 额外承担拨款 s,Cm}4L6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Pt?]JJxl-  
additional dependent parent allowance 供养父母额外免税额 $L.0$-je4  
additional provision 额外拨款 ](vshgp2  
additional stamp duty 附加印花税 jBV2]..  
additional tax 补加税罚款；补加税款
m u(HNj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 t#~r'5va  
adjudged bankrupt 被裁定破产 #:Di1I9<O7  
adjudicated bankrupt 裁定破产人 G|yX9C]R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 SM5i3EcFYP  
adjudication of bankruptcy 裁定破产；宣告破产 })Rmu."\  
adjudication of insolvency 裁定无力偿还债务 _`L,}=um'  
adjusted actual 经调整的实数；调整后的实数 EW$ Je  
adjusted current assets 经调整的流动资产；调整后的流动资产 b1jh2
pG(V  
adjusted figure 经调整的数字；调整后的数额 #"6(Q2| l  
adjusted liabilities 经调整的负债；调整后的负债 S'HM|&  
adjusted loss 经调整的亏损；调整后的亏损 ~!'%m(g  
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 abUn{X+f~  
adjusted profit 经调整的利润；调整后的利润 -Xkdu?6Eh  
adjusted surplus 经调整的盈余额；调整后的盈余额 fM_aDSRa!H  
adjusted value 经调整的价值；调整后的价值 I~MBR2$9  
adjustment 调整；修订；理算〔保险〕 ~-Rr[O=E  
adjustment centre 调剂中心 Bm%:Qc*  
adjustment lag 调整过程的时间差距；调整时差 YcGSZ0vQ  
adjustment mechanism 调整机制 kqSCKY1  
adjustment of loss 亏损调整 L._I"g5 H9  
adjustment process 调整过程；调整程序 Y*O7lZuF%  
adjustment range 调整幅度 l2=.;7IV  
administered exchange rate 受管制汇率 t-lWvxXe