[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: k onoI&kV|  
1mW%  
A share Ａ股；甲类股份 p^QZq>v  
abatement of tax 减税；减扣免税额 CEt R[Cu  
ABN AMRO Bank N.V. 荷兰银行 < oI8-f  
above-the-line expenditure 线上项目支出；经常预算支出 Re[:qLa]  
above-the-line receipt 线上项目收入；经常预算收入 ">90E^  
ABSA Asia Limited 南非联合亚洲有限公司 c@du2ICUc  
absolute change 绝对数值变更 :c8^db`"  
absolute expenditure 实际开支 GESXc$E8  
absolute guideline figure 绝对准则数字 Pv){sYUh  
absolute interest 绝对权益 SI-X[xf  
absolute order of discharge 绝对破产解除令 2
CLB
1  
absolute profit margin 绝对利润幅度 a(x?f a[D  
absolute value 实值；绝对值 ~"dhu]^  
absolutely vested interest 绝对既得权益 $@uU@fLB  
absorbed cost 已吸收成本；已分摊成本 kBsXfVs
9  
absorption 吸收；分摊；合并 .9M
.|  
absorption rate 吸收率；摊配率；分摊率 IgX4.]W5  
ACB Finance Limited 亚洲商业财务有限公司 TSto9$}*  
acceptable form of reciprocity 合理的互惠条件 ?[= U%sPu=  
acceptable rate 适当利率；适当汇率 6?gi_3g  
acceptance agreement 承兑协议 b1^cD6sT+  
acceptance for honour 参加承兑 V2 `> ]/|  
acceptor 承兑人；接受人；受票人 v\A.Tyy  
acceptor for honour 参加承兑人 %a8&W  
accident insurance 意外保险 a6nlt?1?D  
Accident Insurance Association of Hong Kong 香港意外保险公会 ycpE=fso'  
accident insurance scheme 意外保险计划 Zf:]Gq1  
accident year basis 意外年度基准 Cvn$] bt/s  
accommodation 通融；贷款 @$U 
e$  
accommodation bill 通融票据；空头票据 v59nw]'  
accommodation party 汇票代发人 \ P/W8{  
account balance 帐户余额；帐户结余 Z^_>A)<s<  
account book 帐簿 C0m\SNR  
account collected in advance 预收款项 KD*O%@X5C  
account current book 往来帐簿 S/O xr%H  
account of after-acquired property 事后取得的财产报告 +{-]P\oc  
account of defaulter 拖欠帐目 ->oz#   
account payable 应付帐款 dgc&[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]VjLKFb~U  
account receivable 应收帐款 T.Zz;2I  
account receivable report 应收帐款报表 -!dQ)UEP  
account statement 结单；帐单；会计财务报表 %z)EO9vtr  
account title 帐户名称；会计科目 36A;!1  
accountant's report 会计师报告 Lb~\Yn'z  
Accountant's Report Rules 会计师报告规则 |uUuF m  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9g@ NcJ]  
Accounting Arrangements 《会计安排》 d*- Xuv  
accounting basis 会计基础 Ay$ >(;  
accounting by Official Receiver 破产管理署署长呈交的帐目 04JT@s"o
 
Accounting Circular 《会计通告》 ?qT(3C9p  
accounting class 会计类别 dR[o|r  
accounting date 记帐日期；会计结算日期 NMXM[Ukb
 
accounting for money 款项核算 vm}G[  
Accounting Officer 会计主任 O E|+R4M  
accounting period 会计报告期；会计期 Pj!%ym3A  
accounting policy 会计政策；会计方针 hyu}}0:  
accounting practice 会计惯例 l,y^HTc}7/  
accounting principle 会计准则 ScJu_Af  
accounting record 会计记录 s]x2DH+_  
accounting report 会计报告 Xb<)LHA~3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  1N.tQ^  
Accounting Society of China 中国会计学会 4#2 ,Y!  
accounting statement 会计报表 8+(c1  
accounting system 会计制度；会计系统 EfSMFPM  
accounting transaction 会计事项；帐务交易 RKe?
.  
accounting treatment 会计处理 :ICr\FY$  
accounting year 会计年度 l1RlYl5   
accretion 增值；添加 Au=kSSB  
accrual 应计项目；应累算数目 #313 (PWH  
accrual basis 应计制；权责发生制 #W5Yw>$  
accrual basis accounting 应计制会计；权责发生制会计 m+T2vi  
accrue 应累算；应计 e"_"vbk  
accrued benefit 应累算利益 OqEHM%j  
accrued charges 应计费用 =|JKu'  
accrued cumulative preference share dividend 应累算的累积优先股股息 B;c=eMw  
accrued expenses 应累算费用 vnZ/tF  
accrued interest payable 应付利息；应计未付利息 S7#0*2#[o  
accrued interest receivable 应收利息；应计未收利息 NDo^B7R-  
accrued right 累算权益 5KaSWw/  
accruing profit 应累算的利润 4vGbG:x  
accumulated fiscal reserve 累积财政储备 <P
QRd  
accumulated profit 累积利润；滚存溢利 T&*eOr  
accumulated reserve 累积储备 OR~GOv|  
accumulation of surplus income 累积收益盈余 va+m9R0  
acquired assets 既得资产 jl@K!=q  
acquisition 收购；购置；取得 9OZ>y0)K~  
acquisition cost 购置成本 !Bncx`pl  
acquisition expenses 购置费用 n|Ma&qs  
acquisition of 100% interest 收购全部股权 n}5x-SxS0  
acquisition of control 取得控制权 Cha?7F[xL  
acquisition of fixed assets 购置固定资产 vGyppm[0  
acquisition of shell “买壳” x`3.Wu\  
acquisition price 收购价 5j1 IH,yW  
act of God 天灾 0gi}"v  
acting partner 执事合伙人 u2om5e:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9BurjG1k?  
active partner 积极参与的合伙人 b)y<.pS\  
active trading 交投活跃 gQCC>8  
actual circulation 实际流通 q8tug=c  
actual cost 实际成本 TP^\e_k  
actual expenditure 实际开支；实际支出 04[)qPPS  
actual income 实际入息；实际收入；实际收益 MHn&; A]  
actual market 现货市场 GiFf0c 9  
actual price 现货价；实际价格 h%|9]5(=  
actual profit 实际利润 2}@*Ki7  
actual quotation 实盘；实际价位；实际报价 $"(3MnR  
actual year basis 按实际年度计算 rZ 6@b  
actuals 实货 DW4MA<UQ  
actuarial investigation 精算调查 i&5!9m`Cw  
actuarial principle 精算原则 q
G*_w RF  
actuarial report 精算师报告 9XY|V<}  
Actuarial Society of Hong Kong 香港精算学会 *IVD/9/  
actuarial valuation 精算师估值 6yi/&#YM  
actuary 精算师 $q.p $JQ:  
ad referendum agreement 暂定协议；有待覆核的协定 su%Z{f)#  
ad valorem duty 从价税；按值征税 ~.!?5(AH8z  
ad valorem duty system 从价税制 N6f%>3%1|.  
ad valorem fee 从价费 %Ln?dF+  
ad valorem tariff 从价关税 {<~s&EPd  
additional allowance 额外免税额 wfWS-pQ  
additional amount for unexpired risk 未过期风险的额外款额 P[6dTZ!\s  
additional assessable profit 补加应评税利润 <vO8_2,V-  
additional assessment 补加评税 HMFl/ %z  
additional commitment 额外承担 r)(i{:@r`  
additional commitment vote 额外承担拨款 }]Qmt5'NI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 WMRYT"J?N]  
additional dependent parent allowance 供养父母额外免税额 Q=MCMe  
additional provision 额外拨款 &0FpP&Z(  
additional stamp duty 附加印花税 FC~|&  
additional tax 补加税罚款；补加税款 WJBW:2=;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 j(UX 6lR  
adjudged bankrupt 被裁定破产 R^F7a0"  
adjudicated bankrupt 裁定破产人 P=}H1#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +q4W0  
adjudication of bankruptcy 裁定破产；宣告破产 aJ% e'F[  
adjudication of insolvency 裁定无力偿还债务 5J?bE?X  
adjusted actual 经调整的实数；调整后的实数 01UqDdoj  
adjusted current assets 经调整的流动资产；调整后的流动资产 60(}_ %  
adjusted figure 经调整的数字；调整后的数额 OME!W w  
adjusted liabilities 经调整的负债；调整后的负债 wV]sGHuF}  
adjusted loss 经调整的亏损；调整后的亏损 zS,%msT^A  
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 5mDVFb 3a  
adjusted profit 经调整的利润；调整后的利润 z2"2tFK  
adjusted surplus 经调整的盈余额；调整后的盈余额 aEV|>K=6Y'  
adjusted value 经调整的价值；调整后的价值 mw2rSUI{  
adjustment 调整；修订；理算〔保险〕 U+I3P  
adjustment centre 调剂中心 FA<Z37:  
adjustment lag 调整过程的时间差距；调整时差 Cj`pw2.  
adjustment mechanism 调整机制 I67k M{V  
adjustment of loss 亏损调整 WXRHG)nvL  
adjustment process 调整过程；调整程序 }6yxt9  
adjustment range 调整幅度 ,dGFX]P  
administered exchange rate 受管制汇率 >Lo6='G