[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: c:.5@eq^  
YAT@xZs-  
A share Ａ股；甲类股份 Xzg >/w 8J  
abatement of tax 减税；减扣免税额 I1':&l^O  
ABN AMRO Bank N.V. 荷兰银行 P:.jb!ZU  
above-the-line expenditure 线上项目支出；经常预算支出 z/4<x?}+hE  
above-the-line receipt 线上项目收入；经常预算收入 6}N`YOJ.  
ABSA Asia Limited 南非联合亚洲有限公司 hDB(y4/  
absolute change 绝对数值变更 
dFw+ nGN  
absolute expenditure 实际开支 N~=PecQ  
absolute guideline figure 绝对准则数字 gdTW ~b  
absolute interest 绝对权益 8\P,2RSnt  
absolute order of discharge 绝对破产解除令 $zCCeRP  
absolute profit margin 绝对利润幅度 %M1l[\N  
absolute value 实值；绝对值 81y<Uz 6  
absolutely vested interest 绝对既得权益 BT8)t.+
pv  
absorbed cost 已吸收成本；已分摊成本 N7lg6$s Aj  
absorption 吸收；分摊；合并 `dV2\ ^*A  
absorption rate 吸收率；摊配率；分摊率 ~8nR3ki  
ACB Finance Limited 亚洲商业财务有限公司 v A_,TS#Bo  
acceptable form of reciprocity 合理的互惠条件 |=YK2};  
acceptable rate 适当利率；适当汇率 T~/>U&k}J  
acceptance agreement 承兑协议 4y3c=L No  
acceptance for honour 参加承兑 JYw?  
acceptor 承兑人；接受人；受票人 K1J |\!
o  
acceptor for honour 参加承兑人 p P@q `  
accident insurance 意外保险 BuRsz6n  
Accident Insurance Association of Hong Kong 香港意外保险公会 )r{Wj*u  
accident insurance scheme 意外保险计划 -~
8PI2  
accident year basis 意外年度基准 vb>F)po1}  
accommodation 通融；贷款 `B3-#!2X  
accommodation bill 通融票据；空头票据 Lw[=pe0
e  
accommodation party 汇票代发人 V~KWy@7  
account balance 帐户余额；帐户结余 su=MMr>  
account book 帐簿 myX&Z F_9  
account collected in advance 预收款项 n4dNGp7\`  
account current book 往来帐簿 }WFI/W'  
account of after-acquired property 事后取得的财产报告 0~BaQ, A@  
account of defaulter 拖欠帐目 aQL0Sj:,  
account payable 应付帐款 EoPvF`T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +ho=0>  
account receivable 应收帐款 ck0%H#BYY  
account receivable report 应收帐款报表 *s 4Ym
  
account statement 结单；帐单；会计财务报表 J i@q7qkC  
account title 帐户名称；会计科目 tKUW  
accountant's report 会计师报告 ]N]Fb3  
Accountant's Report Rules 会计师报告规则 2_u+&7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ](R /4  
Accounting Arrangements 《会计安排》 \K\eq>@6  
accounting basis 会计基础 wg)Bx#>\L:  
accounting by Official Receiver 破产管理署署长呈交的帐目 98u@X:3  
Accounting Circular 《会计通告》 wg0_J<y]  
accounting class 会计类别 !5De?OXe   
accounting date 记帐日期；会计结算日期 ;5X~"#%U_  
accounting for money 款项核算 &Wa3/mWK  
Accounting Officer 会计主任 <B|b'XVH2  
accounting period 会计报告期；会计期 ]QJ5JtD-  
accounting policy 会计政策；会计方针 )=}qAVO8  
accounting practice 会计惯例 FNraof @Oy  
accounting principle 会计准则 f:
\)! &W  
accounting record 会计记录 #A4WFZ  
accounting report 会计报告 {'+{ASpO!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LqD7SJ}/f  
Accounting Society of China 中国会计学会 Brs6RkRf  
accounting statement 会计报表 h@O\j
&#  
accounting system 会计制度；会计系统 R- >~MLeK]  
accounting transaction 会计事项；帐务交易 am?
 k  
accounting treatment 会计处理 LbJf5xdi  
accounting year 会计年度 ylczM^@  
accretion 增值；添加 ~Sb)i f  
accrual 应计项目；应累算数目 7WSP0Xyz  
accrual basis 应计制；权责发生制 i?pd|J  
accrual basis accounting 应计制会计；权责发生制会计 l:@=9Fp>  
accrue 应累算；应计 WxYEu+_  
accrued benefit 应累算利益 d:>^]5cE&  
accrued charges 应计费用 e?;c9]XO,o  
accrued cumulative preference share dividend 应累算的累积优先股股息 D`G;C  
accrued expenses 应累算费用 t=}]4&Yp  
accrued interest payable 应付利息；应计未付利息 nU{Qi;0  
accrued interest receivable 应收利息；应计未收利息 BhAT@%  
accrued right 累算权益 BJ3<"D{.*4  
accruing profit 应累算的利润 *ezMS   
accumulated fiscal reserve 累积财政储备 <ivG(a*=]  
accumulated profit 累积利润；滚存溢利 w+')wyB  
accumulated reserve 累积储备 egA*x*8  
accumulation of surplus income 累积收益盈余 y-H9fWi8Y&  
acquired assets 既得资产 'vtJl  
acquisition 收购；购置；取得  "9[2vdSX  
acquisition cost 购置成本 T&/n.-@nk  
acquisition expenses 购置费用 0#'MR.,  
acquisition of 100% interest 收购全部股权 ML|?H1m>  
acquisition of control 取得控制权 2jhJXM=~  
acquisition of fixed assets 购置固定资产 h`9 & :zr  
acquisition of shell “买壳” )P9]/y  
acquisition price 收购价 QhRz57'  
act of God 天灾  1h
i  
acting partner 执事合伙人 $s1/Rmw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 FsOJmWZ  
active partner 积极参与的合伙人 O{3X`xAf  
active trading 交投活跃 cX1?4e8  
actual circulation 实际流通 AfO.D?4x  
actual cost 实际成本 E7R%G OH  
actual expenditure 实际开支；实际支出 Ppl :_O f  
actual income 实际入息；实际收入；实际收益 w
2b(,w  
actual market 现货市场 _(m455HZ  
actual price 现货价；实际价格 Yg5o!A  
actual profit 实际利润 o8:9Yjs  
actual quotation 实盘；实际价位；实际报价 aJ=)5%$6kc  
actual year basis 按实际年度计算 onmkg}&_  
actuals 实货 &Hf%Va[B  
actuarial investigation 精算调查 iu<Tv,{8  
actuarial principle 精算原则 }sqFvab<  
actuarial report 精算师报告 R*
cef  
Actuarial Society of Hong Kong 香港精算学会 Or$"f3gq  
actuarial valuation 精算师估值 vCt][WX(  
actuary 精算师 `2+TN  
ad referendum agreement 暂定协议；有待覆核的协定 "h1ek*(?<  
ad valorem duty 从价税；按值征税 v~AshmP  
ad valorem duty system 从价税制 URj)]wp/  
ad valorem fee 从价费 rIB./,  
ad valorem tariff 从价关税 @b 17jmq{  
additional allowance 额外免税额 ]b;a~Y0  
additional amount for unexpired risk 未过期风险的额外款额 C%<Dq0j  
additional assessable profit 补加应评税利润 73!NoDxb  
additional assessment 补加评税 &.2
%p  
additional commitment 额外承担  *uK!w(;2  
additional commitment vote 额外承担拨款 G2n.NW#d4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '6\w4J(  
additional dependent parent allowance 供养父母额外免税额 )R<93`q  
additional provision 额外拨款 v0\M$@N[  
additional stamp duty 附加印花税 b(U5n"cdA  
additional tax 补加税罚款；补加税款 XD6Kp[s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +Q5' !@8  
adjudged bankrupt 被裁定破产 `%Kj+^|DS  
adjudicated bankrupt 裁定破产人 dj] O  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $aT '~|?  
adjudication of bankruptcy 裁定破产；宣告破产 )L "Dt_t  
adjudication of insolvency 裁定无力偿还债务 Lfa&JKd  
adjusted actual 经调整的实数；调整后的实数 tr0kTW$Ad  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;mD!8<~z.  
adjusted figure 经调整的数字；调整后的数额 Kn1u1@&Xd  
adjusted liabilities 经调整的负债；调整后的负债 hB>FJZQ_  
adjusted loss 经调整的亏损；调整后的亏损 Y@UW\d*'%I  
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 &'/PEOu&}G  
adjusted profit 经调整的利润；调整后的利润 H9BqE+  
adjusted surplus 经调整的盈余额；调整后的盈余额 i,RbIZnJ  
adjusted value 经调整的价值；调整后的价值 VFq\{@- %  
adjustment 调整；修订；理算〔保险〕 1bw$$QXC_  
adjustment centre 调剂中心 Cv>~%<  
adjustment lag 调整过程的时间差距；调整时差 JB5%\  
adjustment mechanism 调整机制 )2d1@]6#  
adjustment of loss 亏损调整 V$
$9Rh  
adjustment process 调整过程；调整程序 `;R$Ji=>  
adjustment range 调整幅度 ey<z#Q5+  
administered exchange rate 受管制汇率 2Nm{.Y