[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: 4fDo }~  
":,HY)z  
A share Ａ股；甲类股份 ^V^In-[!y:  
abatement of tax 减税；减扣免税额 3t(8uG<rL  
ABN AMRO Bank N.V. 荷兰银行 X,- ' v[z  
above-the-line expenditure 线上项目支出；经常预算支出 niO
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above-the-line receipt 线上项目收入；经常预算收入 !'14mN#A  
ABSA Asia Limited 南非联合亚洲有限公司 Fa( }:Ug  
absolute change 绝对数值变更 Y^)VHE]  
absolute expenditure 实际开支 >K`.!!av,Y  
absolute guideline figure 绝对准则数字 D3^[OHi~a  
absolute interest 绝对权益 #Id.MLHxA_  
absolute order of discharge 绝对破产解除令 Isq3YY  
absolute profit margin 绝对利润幅度 d}f| HOFq  
absolute value 实值；绝对值 -`e=u<Y9@  
absolutely vested interest 绝对既得权益 `92 D]^g  
absorbed cost 已吸收成本；已分摊成本 0XlX7Sk+  
absorption 吸收；分摊；合并 -;$+`<%  
absorption rate 吸收率；摊配率；分摊率 <_*8a(j3  
ACB Finance Limited 亚洲商业财务有限公司 kO<`RHlX=  
acceptable form of reciprocity 合理的互惠条件 c ;3bX6RD*  
acceptable rate 适当利率；适当汇率 p71%-nV  
acceptance agreement 承兑协议 ?`F" )y  
acceptance for honour 参加承兑 TJtW?c7  
acceptor 承兑人；接受人；受票人 {d$S~  
acceptor for honour 参加承兑人 T0_9:I`&  
accident insurance 意外保险 A>L(#lz#ek  
Accident Insurance Association of Hong Kong 香港意外保险公会 \Rn.ug  
accident insurance scheme 意外保险计划 P F.sM(  
accident year basis 意外年度基准 |Sg *j-.  
accommodation 通融；贷款 $8&HpX#h$  
accommodation bill 通融票据；空头票据 Y51XpcXQ  
accommodation party 汇票代发人 <.3@-z>w2,  
account balance 帐户余额；帐户结余 RCt)qh+  
account book 帐簿 QnxkD)f*0  
account collected in advance 预收款项 MW9B -x  
account current book 往来帐簿 ej,MmLu~^  
account of after-acquired property 事后取得的财产报告 /3%]Ggwe  
account of defaulter 拖欠帐目 cFLu+4.jsG  
account payable 应付帐款 m@JU).NKCS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 AW'tZF"  
account receivable 应收帐款 Fc}wuW  
account receivable report 应收帐款报表 4\(;}M-R{  
account statement 结单；帐单；会计财务报表 7>{edNy!,  
account title 帐户名称；会计科目 )<.S3  
accountant's report 会计师报告 )ymF:]QC  
Accountant's Report Rules 会计师报告规则 pmCBe6n\l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 F dv&kK!  
Accounting Arrangements 《会计安排》 c7\bA7.  
accounting basis 会计基础 d$rJW m5H  
accounting by Official Receiver 破产管理署署长呈交的帐目  Vm8;{Sq  
Accounting Circular 《会计通告》 oW]&]*>J  
accounting class 会计类别 jn\\,n"6  
accounting date 记帐日期；会计结算日期 (p} N9n$  
accounting for money 款项核算 z!Kadqns  
Accounting Officer 会计主任 MC#bo{Bq3-  
accounting period 会计报告期；会计期 [ur/`  
accounting policy 会计政策；会计方针 -lL*
WA`  
accounting practice 会计惯例 9+QLcb  
accounting principle 会计准则 Cu;X {F'H  
accounting record 会计记录 e;3$7$n Pv  
accounting report 会计报告 ,h/0:?R KW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Cw{#(x
X  
Accounting Society of China 中国会计学会 jo<sN  
accounting statement 会计报表 $ O!f*l
G  
accounting system 会计制度；会计系统 k9 *0xukJ  
accounting transaction 会计事项；帐务交易 lRt8{GFy  
accounting treatment 会计处理 =|3L'cDC  
accounting year 会计年度 QHs=Zh
;"  
accretion 增值；添加 Rl5}W\&  
accrual 应计项目；应累算数目 uy\YJ.WMQ  
accrual basis 应计制；权责发生制 4d]  
accrual basis accounting 应计制会计；权责发生制会计 f| N(~  
accrue 应累算；应计 uFdSD  
accrued benefit 应累算利益 /LSiDys  
accrued charges 应计费用 /HzhgMV3  
accrued cumulative preference share dividend 应累算的累积优先股股息 YSrFHVq  
accrued expenses 应累算费用 HTqikw5X  
accrued interest payable 应付利息；应计未付利息 cJ8*[H<NV  
accrued interest receivable 应收利息；应计未收利息 '&<-,1^L  
accrued right 累算权益 He !0&B\7h  
accruing profit 应累算的利润 0[3b,  
accumulated fiscal reserve 累积财政储备 i0AC.]4e"  
accumulated profit 累积利润；滚存溢利 ^|sxbP  
accumulated reserve 累积储备 I:6xDDpZG`  
accumulation of surplus income 累积收益盈余 +}+hTY$a  
acquired assets 既得资产 zx'`'t4~  
acquisition 收购；购置；取得 Kv#daAU  
acquisition cost 购置成本 *fd` .}  
acquisition expenses 购置费用 !d(!1fC  
acquisition of 100% interest 收购全部股权 {iQ<`,)Y  
acquisition of control 取得控制权 &tRnI$D   
acquisition of fixed assets 购置固定资产 bfpW^y  
acquisition of shell “买壳” 0)2lBfHQ&  
acquisition price 收购价 }p- %~Y  
act of God 天灾 9q8 rf\&  
acting partner 执事合伙人 ]hf4= gm  
active market 买卖活跃的市场；交投畅旺的市场；旺市 gwqK`ww  
active partner 积极参与的合伙人 _^'k_a  
active trading 交投活跃 ptDA))7M/  
actual circulation 实际流通 SiBbz4  
actual cost 实际成本 $!vi:+ED  
actual expenditure 实际开支；实际支出 "  c  
actual income 实际入息；实际收入；实际收益 to?"{  
actual market 现货市场 F 1zc4l6  
actual price 现货价；实际价格 v<c Hx/  
actual profit 实际利润 LB{a&I LG  
actual quotation 实盘；实际价位；实际报价 fglZjT  
actual year basis 按实际年度计算 (Iq\+@xE=  
actuals 实货 \U-5&,fP  
actuarial investigation 精算调查 EEo+#  
actuarial principle 精算原则 =:0(
&NCRq  
actuarial report 精算师报告 [c
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Actuarial Society of Hong Kong 香港精算学会 L+kS8D<  
actuarial valuation 精算师估值 <%Rr-,  
actuary 精算师 +_}2zc4  
ad referendum agreement 暂定协议；有待覆核的协定 ~Igo 8ykl  
ad valorem duty 从价税；按值征税 :YI>AaYWDO  
ad valorem duty system 从价税制 sO6t8)$b  
ad valorem fee 从价费 hWW<]qzA,  
ad valorem tariff 从价关税 *|3z($*U]  
additional allowance 额外免税额 JR>B<{xB  
additional amount for unexpired risk 未过期风险的额外款额 p
-6.:y  
additional assessable profit 补加应评税利润 ;yXnPAtJ  
additional assessment 补加评税 Ce)Wvuh  
additional commitment 额外承担 v}mmY>M%  
additional commitment vote 额外承担拨款 W2B=%`sC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #FQV hgc  
additional dependent parent allowance 供养父母额外免税额 ]s SoIT  
additional provision 额外拨款 1`AE]  
additional stamp duty 附加印花税 h ,n!x:zy@  
additional tax 补加税罚款；补加税款 1 M{#"t{6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `&6]P:_qp  
adjudged bankrupt 被裁定破产 ;Dgp !*v=  
adjudicated bankrupt 裁定破产人 a[!d)Y:zx  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 K;ML'  
adjudication of bankruptcy 裁定破产；宣告破产 E4.IS=4S  
adjudication of insolvency 裁定无力偿还债务 _t[%@G>P  
adjusted actual 经调整的实数；调整后的实数 %jf gncW  
adjusted current assets 经调整的流动资产；调整后的流动资产 xr2:bu  
adjusted figure 经调整的数字；调整后的数额 Bx)&MYY}[[  
adjusted liabilities 经调整的负债；调整后的负债 &ivIv[LV  
adjusted loss 经调整的亏损；调整后的亏损 xd.C&Dx5  
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 Lgfr"{C  
adjusted profit 经调整的利润；调整后的利润 ?!66yn  
adjusted surplus 经调整的盈余额；调整后的盈余额 u^uG_^^,
/  
adjusted value 经调整的价值；调整后的价值 7L6M#B[)e5  
adjustment 调整；修订；理算〔保险〕 9|m L  
adjustment centre 调剂中心 Y|~>(  
adjustment lag 调整过程的时间差距；调整时差 LN^8U  
adjustment mechanism 调整机制 `7A@\Ha3  
adjustment of loss 亏损调整 {cI<4 ><  
adjustment process 调整过程；调整程序 pk4&-iu9  
adjustment range 调整幅度 sJlK
N  
administered exchange rate 受管制汇率 HXQrtJ