[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: W}5H'D   
vYNh0)$%F  
A share Ａ股；甲类股份 /U%
Xs}A)  
abatement of tax 减税；减扣免税额 rn?:ut
P  
ABN AMRO Bank N.V. 荷兰银行 o[!g,Gmoh  
above-the-line expenditure 线上项目支出；经常预算支出 6A& f  
above-the-line receipt 线上项目收入；经常预算收入 d>Z{TFY  
ABSA Asia Limited 南非联合亚洲有限公司 QAy9RQ0  
absolute change 绝对数值变更 ZkJYPXdn?  
absolute expenditure 实际开支 cKX6pG  
absolute guideline figure 绝对准则数字 nJ4CXSdE  
absolute interest 绝对权益 Tx7YHE6{  
absolute order of discharge 绝对破产解除令 .baS mfc  
absolute profit margin 绝对利润幅度 Z<#beT6
 
absolute value 实值；绝对值 THmX=K4=?  
absolutely vested interest 绝对既得权益 k'BLos 1W  
absorbed cost 已吸收成本；已分摊成本 9R"bo*RIS  
absorption 吸收；分摊；合并 [lC*|4t &  
absorption rate 吸收率；摊配率；分摊率 z.[ Ok  
ACB Finance Limited 亚洲商业财务有限公司 Ir*,fyl  
acceptable form of reciprocity 合理的互惠条件 "]nbM}>  
acceptable rate 适当利率；适当汇率 o"x&F  
acceptance agreement 承兑协议  F%6`D  
acceptance for honour 参加承兑 X~Li`  
acceptor 承兑人；接受人；受票人 96Tc:#9i  
acceptor for honour 参加承兑人 <oSk!6*  
accident insurance 意外保险 OZ q/'*  
Accident Insurance Association of Hong Kong 香港意外保险公会 t _Q/v
 
accident insurance scheme 意外保险计划 y\Z-x  
accident year basis 意外年度基准 BV&}(9z  
accommodation 通融；贷款 QH%{r4  
accommodation bill 通融票据；空头票据 Nky%v+r  
accommodation party 汇票代发人 .JpYZ |  
account balance 帐户余额；帐户结余 yVxR||e  
account book 帐簿 )(&g\  
account collected in advance 预收款项 P$)9osr  
account current book 往来帐簿 NDRk%_Eu(  
account of after-acquired property 事后取得的财产报告 'C~NQ{1TV  
account of defaulter 拖欠帐目 PL 8eM]XS  
account payable 应付帐款 V&_5q`L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 C<6IiF[>%  
account receivable 应收帐款 '7W?VipU  
account receivable report 应收帐款报表 x]k^JPX  
account statement 结单；帐单；会计财务报表 w>X33Ff]8@  
account title 帐户名称；会计科目 ,7pO-:*g  
accountant's report 会计师报告 Fa9]!bW  
Accountant's Report Rules 会计师报告规则 %f@VOS s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 VbtFM=Dg  
Accounting Arrangements 《会计安排》 4kA/W0 VG  
accounting basis 会计基础 /s=TLPm  
accounting by Official Receiver 破产管理署署长呈交的帐目 -{ZTp8P>  
Accounting Circular 《会计通告》 Z\{WBUR;4t  
accounting class 会计类别 XTyn[n  
accounting date 记帐日期；会计结算日期 QH4n b h4  
accounting for money 款项核算 B{|P}fN5}  
Accounting Officer 会计主任 11 .RG *  
accounting period 会计报告期；会计期 / GJ"##<  
accounting policy 会计政策；会计方针 ;G~0 VM2|  
accounting practice 会计惯例 xGqe )M>8?  
accounting principle 会计准则 ''wWw(2O  
accounting record 会计记录 -Tk~c1I#`  
accounting report 会计报告 a7q-*%+d5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JPiC/  
Accounting Society of China 中国会计学会 mYb8  
accounting statement 会计报表 0ldde&!p  
accounting system 会计制度；会计系统 `ivr$b#  
accounting transaction 会计事项；帐务交易 o)?"P;UhJX  
accounting treatment 会计处理 q[b-vTzI  
accounting year 会计年度 d?&?$qf[  
accretion 增值；添加 (^9 q7 )n  
accrual 应计项目；应累算数目 bsPwTp^
 
accrual basis 应计制；权责发生制 5D]%E?ag  
accrual basis accounting 应计制会计；权责发生制会计 G_[|N>  
accrue 应累算；应计 s i
v KXd  
accrued benefit 应累算利益 mb?DnP,z  
accrued charges 应计费用 4%p5X8|\ih  
accrued cumulative preference share dividend 应累算的累积优先股股息 (1(3:)@S6  
accrued expenses 应累算费用 iAT&C`,(&  
accrued interest payable 应付利息；应计未付利息 ,q/K&'0`  
accrued interest receivable 应收利息；应计未收利息 pp#Kb 2*  
accrued right 累算权益 +&a2 aEXF  
accruing profit 应累算的利润 OV>T}Fq  
accumulated fiscal reserve 累积财政储备 XT= #+  
accumulated profit 累积利润；滚存溢利 ^$_ifkkLz  
accumulated reserve 累积储备 n`68<ybl5  
accumulation of surplus income 累积收益盈余 ; ZL<7tLDb  
acquired assets 既得资产 ,h5.Si>  
acquisition 收购；购置；取得 QD<^VY
6  
acquisition cost 购置成本 kzns:-a  
acquisition expenses 购置费用 f;pR8  
acquisition of 100% interest 收购全部股权 C3bZ3vcW$  
acquisition of control 取得控制权 ` U!eh1*b  
acquisition of fixed assets 购置固定资产 0tn5>Dsk  
acquisition of shell “买壳” L|6clGp  
acquisition price 收购价 ERGDo=j  
act of God 天灾 nf/iZ &  
acting partner 执事合伙人 **-%5~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ps<)?q6(  
active partner 积极参与的合伙人 Si*Pi  
active trading 交投活跃 \E?1bc{\f  
actual circulation 实际流通 A>OL5TCl  
actual cost 实际成本 U`<EpO{j|  
actual expenditure 实际开支；实际支出 .XURI#b  
actual income 实际入息；实际收入；实际收益 Tr/wG  
actual market 现货市场 ^lRXc.c z  
actual price 现货价；实际价格 '/;#{("  
actual profit 实际利润 t w tGk kC  
actual quotation 实盘；实际价位；实际报价 `z5j  
actual year basis 按实际年度计算 (rZq0*  
actuals 实货 N_q7ip%z  
actuarial investigation 精算调查 >S5D-
)VX  
actuarial principle 精算原则 eiP>?8  
actuarial report 精算师报告 ~LO MwMHl  
Actuarial Society of Hong Kong 香港精算学会 xfO! v>  
actuarial valuation 精算师估值 0NpxqeIDY  
actuary 精算师 b |m$ W  
ad referendum agreement 暂定协议；有待覆核的协定 ^o:0 Y}v=  
ad valorem duty 从价税；按值征税 XV%L6x  
ad valorem duty system 从价税制 9S&6u1  
ad valorem fee 从价费 MZ+8wr/y  
ad valorem tariff 从价关税 ^;W,:y&  
additional allowance 额外免税额 Q`AJR$L  
additional amount for unexpired risk 未过期风险的额外款额 -Q 6W`*8  
additional assessable profit 补加应评税利润 i]hFiX  
additional assessment 补加评税 >\}2("bv  
additional commitment 额外承担 c4L5"_#`x-  
additional commitment vote 额外承担拨款 .yi.GRk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7F\U|k
x_  
additional dependent parent allowance 供养父母额外免税额 ]4uIb+(S  
additional provision 额外拨款 :7:Nx`D8  
additional stamp duty 附加印花税 4(u+YW GX  
additional tax 补加税罚款；补加税款 Jev@IORN\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 r^#.yUz  
adjudged bankrupt 被裁定破产 b*dRNu  
adjudicated bankrupt 裁定破产人 WF*2^iWJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~O@V;y  
adjudication of bankruptcy 裁定破产；宣告破产 {x2N~1!E  
adjudication of insolvency 裁定无力偿还债务 7ou2SL}k  
adjusted actual 经调整的实数；调整后的实数 RFg$N@g,  
adjusted current assets 经调整的流动资产；调整后的流动资产 te" 8ZmJ  
adjusted figure 经调整的数字；调整后的数额 -U%wLkf|  
adjusted liabilities 经调整的负债；调整后的负债 <&l3bL  
adjusted loss 经调整的亏损；调整后的亏损 SRM[IU  
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 rm3~]  
adjusted profit 经调整的利润；调整后的利润 f} }Bb8  
adjusted surplus 经调整的盈余额；调整后的盈余额 h5Qxa$Oq  
adjusted value 经调整的价值；调整后的价值 Z9=Cw0( w?  
adjustment 调整；修订；理算〔保险〕 x*BfR j  
adjustment centre 调剂中心 JWMIZ{/M  
adjustment lag 调整过程的时间差距；调整时差 {l *ps-fi  
adjustment mechanism 调整机制 j]Rl1~+M  
adjustment of loss 亏损调整 f_D1zU^  
adjustment process 调整过程；调整程序 qUpMq:Uw  
adjustment range 调整幅度 ET=q 1t8  
administered exchange rate 受管制汇率 JO+ hD4L