[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: 54B`T/>R:E  
J}+N\V~
 
A share Ａ股；甲类股份 +0j{$MPZ  
abatement of tax 减税；减扣免税额 Om;aE1sW  
ABN AMRO Bank N.V. 荷兰银行 M,X)rM}Q  
above-the-line expenditure 线上项目支出；经常预算支出 XR3 dG:  
above-the-line receipt 线上项目收入；经常预算收入 Q2)(tB= )  
ABSA Asia Limited 南非联合亚洲有限公司 $06('
Hg&  
absolute change 绝对数值变更 = HJ7tele  
absolute expenditure 实际开支 '9
zKaL  
absolute guideline figure 绝对准则数字 ` AD}6O+x  
absolute interest 绝对权益 w<zzS:PF*  
absolute order of discharge 绝对破产解除令 4P=1)t?tX  
absolute profit margin 绝对利润幅度 5`$!s17  
absolute value 实值；绝对值 WPrBK{B`o  
absolutely vested interest 绝对既得权益 'n1$Y%t  
absorbed cost 已吸收成本；已分摊成本 >8x)\'w  
absorption 吸收；分摊；合并 p|
NY.N  
absorption rate 吸收率；摊配率；分摊率 `rK@> -  
ACB Finance Limited 亚洲商业财务有限公司  CE!cZZ  
acceptable form of reciprocity 合理的互惠条件 `p1B58deC  
acceptable rate 适当利率；适当汇率 = Ezg3$ %-  
acceptance agreement 承兑协议 PkZ1Db  
acceptance for honour 参加承兑 A.@wGy4  
acceptor 承兑人；接受人；受票人 YJ-<t6  
acceptor for honour 参加承兑人 BlZB8KI~  
accident insurance 意外保险 @GGQ13Cj(  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]=ZPSLuEm%  
accident insurance scheme 意外保险计划 2VUN  
accident year basis 意外年度基准 Yk)fBPHr  
accommodation 通融；贷款 MxUbx+_N  
accommodation bill 通融票据；空头票据 k3e6y  
accommodation party 汇票代发人 _L` uCjA  
account balance 帐户余额；帐户结余 <#;5)!gr{  
account book 帐簿 g kV`ZT9  
account collected in advance 预收款项 'Z=_zG/RX  
account current book 往来帐簿 HmkxE  
account of after-acquired property 事后取得的财产报告 E2t&@t%W  
account of defaulter 拖欠帐目 MK@rx6<9  
account payable 应付帐款 m xBx?xM-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]Hq,Pr_+  
account receivable 应收帐款 K'e,9P{  
account receivable report 应收帐款报表 )m+O.`x  
account statement 结单；帐单；会计财务报表 +'iqGg-  
account title 帐户名称；会计科目 I<,~>'cq.  
accountant's report 会计师报告 n7Bv~?DM  
Accountant's Report Rules 会计师报告规则 isy[RAP<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KKb7dZbt<  
Accounting Arrangements 《会计安排》 {O).!  
accounting basis 会计基础 kP/<S <h,g  
accounting by Official Receiver 破产管理署署长呈交的帐目 n@R /zy  
Accounting Circular 《会计通告》 =
 qoOr~  
accounting class 会计类别 8z7eL>)  
accounting date 记帐日期；会计结算日期 <gGO  
accounting for money 款项核算 ?b'(39fj  
Accounting Officer 会计主任 /ueOc<[8"  
accounting period 会计报告期；会计期 %X^qWKix}m  
accounting policy 会计政策；会计方针 ~% t'}JDZ  
accounting practice 会计惯例 rZ5xQ#IA  
accounting principle 会计准则 0u&x%c  
accounting record 会计记录 ZZwIB3sNhf  
accounting report 会计报告 y`5 ?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X[dH*PV  
Accounting Society of China 中国会计学会 m\CU,9;;(  
accounting statement 会计报表 ;@Z1y  
accounting system 会计制度；会计系统 BB9eQ: xO  
accounting transaction 会计事项；帐务交易  )*6  
accounting treatment 会计处理 ]q4LNo  
accounting year 会计年度 y1~ QKz  
accretion 增值；添加 %C #Ps   
accrual 应计项目；应累算数目 UWhHzLcXh  
accrual basis 应计制；权责发生制 4M|C>My  
accrual basis accounting 应计制会计；权责发生制会计  f<$*,P  
accrue 应累算；应计 n[qnrk*3 %  
accrued benefit 应累算利益 lKU{jWA  
accrued charges 应计费用 _A& [rBm|  
accrued cumulative preference share dividend 应累算的累积优先股股息 E BoC,{R#  
accrued expenses 应累算费用 c+7I  
accrued interest payable 应付利息；应计未付利息 [`E_/95  
accrued interest receivable 应收利息；应计未收利息 xhCQRw  
accrued right 累算权益 iRcac[uV  
accruing profit 应累算的利润 uHbbPtk  
accumulated fiscal reserve 累积财政储备 $FIJI^Kd7  
accumulated profit 累积利润；滚存溢利 \fSruhD  
accumulated reserve 累积储备 $!!y v'K  
accumulation of surplus income 累积收益盈余 /X0<2&v  
acquired assets 既得资产 Y*Ay=@z=y  
acquisition 收购；购置；取得 K4E
2W9h  
acquisition cost 购置成本 fhRu-  
acquisition expenses 购置费用 b"}ya/  
acquisition of 100% interest 收购全部股权 7h!nt=8Y  
acquisition of control 取得控制权 lX/7  
acquisition of fixed assets 购置固定资产 H8B.c%_|U  
acquisition of shell “买壳” Q>;Aq!mr=  
acquisition price 收购价 [AFGh L+t3  
act of God 天灾 lA4J#  
acting partner 执事合伙人 p`Tl)[*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 'Z,7{U1P  
active partner 积极参与的合伙人 ;9fW
xH  
active trading 交投活跃 >b#CR/^z  
actual circulation 实际流通  tj8o6N#  
actual cost 实际成本 v;g,qO!LJ  
actual expenditure 实际开支；实际支出 vO"E4s  
actual income 实际入息；实际收入；实际收益 4DP< )KX  
actual market 现货市场 n}1hmAhZ  
actual price 现货价；实际价格 Uvi@HB HJ  
actual profit 实际利润 1|G5 W:  
actual quotation 实盘；实际价位；实际报价 CN-4FI)1D9  
actual year basis 按实际年度计算 ~R=p[h)  
actuals 实货 Rf>V]R  
actuarial investigation 精算调查 [AD%8H  
actuarial principle 精算原则 'Cz]p~oF  
actuarial report 精算师报告 2\O!vp>|-  
Actuarial Society of Hong Kong 香港精算学会 :x3DuQP  
actuarial valuation 精算师估值 (r'NB  
actuary 精算师 ,m7Z w_.  
ad referendum agreement 暂定协议；有待覆核的协定 prIJjy-F  
ad valorem duty 从价税；按值征税 BtJF1#f  
ad valorem duty system 从价税制 ;F71f#iY  
ad valorem fee 从价费 6"rS?>W/mO  
ad valorem tariff 从价关税 fHI@' '0  
additional allowance 额外免税额 673G6Nk  
additional amount for unexpired risk 未过期风险的额外款额 UN^M.lqZX  
additional assessable profit 补加应评税利润 7<2?NLE8*  
additional assessment 补加评税 yd45y}uS;F  
additional commitment 额外承担 :,/ \E  
additional commitment vote 额外承担拨款 sv "GX<+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -W})<{End  
additional dependent parent allowance 供养父母额外免税额 eSMno_Gt3  
additional provision 额外拨款 ;D4 bxz0ou  
additional stamp duty 附加印花税 CJ#Yu3}  
additional tax 补加税罚款；补加税款 d)$seZB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 G"vEtNoV  
adjudged bankrupt 被裁定破产 eR3MU]zF  
adjudicated bankrupt 裁定破产人 '=(yh{W  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9~iDL|0'~  
adjudication of bankruptcy 裁定破产；宣告破产 V|nJ%G\  
adjudication of insolvency 裁定无力偿还债务 k9\n='OI  
adjusted actual 经调整的实数；调整后的实数 Nk F2'Z{$+  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;D[I/U  
adjusted figure 经调整的数字；调整后的数额 O7,:-5h
0  
adjusted liabilities 经调整的负债；调整后的负债 Fy_~~nI0  
adjusted loss 经调整的亏损；调整后的亏损 IY(;:#l  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 N$T zxs  
adjusted profit 经调整的利润；调整后的利润 9w\C vO&R  
adjusted surplus 经调整的盈余额；调整后的盈余额 3+M+5  
adjusted value 经调整的价值；调整后的价值 3}.OSt'=  
adjustment 调整；修订；理算〔保险〕  Zzr  
adjustment centre 调剂中心 gvP.\,U  
adjustment lag 调整过程的时间差距；调整时差 A2fuNV_  
adjustment mechanism 调整机制 eN<?rVZl  
adjustment of loss 亏损调整 g
aL.5_1  
adjustment process 调整过程；调整程序 R_:-Z.  
adjustment range 调整幅度 GMob&0l8_  
administered exchange rate 受管制汇率 K*j1Fy: