[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$O2 Fq@y  
e@iz`~[  
A share Ａ股；甲类股份 &a)d,4e<M  
abatement of tax 减税；减扣免税额 2a*+mw  
ABN AMRO Bank N.V. 荷兰银行 o>|D T(Ib  
above-the-line expenditure 线上项目支出；经常预算支出 lv+: `  
above-the-line receipt 线上项目收入；经常预算收入 =,8nfJ+x  
ABSA Asia Limited 南非联合亚洲有限公司 )>@%;\qV  
absolute change 绝对数值变更 #Y'ewu;qJ  
absolute expenditure 实际开支 q>.C5t'Qx  
absolute guideline figure 绝对准则数字 -Ua&/Yd/}  
absolute interest 绝对权益 O`T_'.Lk  
absolute order of discharge 绝对破产解除令 uzhTNf  
absolute profit margin 绝对利润幅度 eKf5orN  
absolute value 实值；绝对值 w+a5/i@  
absolutely vested interest 绝对既得权益 \["I.gQ  
absorbed cost 已吸收成本；已分摊成本 vOv"^ X  
absorption 吸收；分摊；合并 IkO[R1K  
absorption rate 吸收率；摊配率；分摊率 J0B*V0'z
R  
ACB Finance Limited 亚洲商业财务有限公司 N:~4>p44[  
acceptable form of reciprocity 合理的互惠条件 [3x},KM  
acceptable rate 适当利率；适当汇率 $-
]I?cWlQ  
acceptance agreement 承兑协议 )Br#R:#  
acceptance for honour 参加承兑 E6M*o+Y  
acceptor 承兑人；接受人；受票人 q*kLi~Oe  
acceptor for honour 参加承兑人 {a15s6'd  
accident insurance 意外保险 ]dgi]R|`  
Accident Insurance Association of Hong Kong 香港意外保险公会 [z!pm-Ir  
accident insurance scheme 意外保险计划 w|ahb  
accident year basis 意外年度基准 ZrB(!L~7  
accommodation 通融；贷款 [Y j:H  
accommodation bill 通融票据；空头票据 x,|fb
lQz  
accommodation party 汇票代发人 Rtlc&Q.b  
account balance 帐户余额；帐户结余 3*\hGt,ZP  
account book 帐簿 pCC^Hxa  
account collected in advance 预收款项 , K:d/  
account current book 往来帐簿 ~(B%E'  
account of after-acquired property 事后取得的财产报告 |;&I$'i  
account of defaulter 拖欠帐目 j8aH*K-l{  
account payable 应付帐款 /:"^,i\t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R7O<>kt  
account receivable 应收帐款 |~&cTDd  
account receivable report 应收帐款报表 *Uy;P>8  
account statement 结单；帐单；会计财务报表 lCTXl5J5  
account title 帐户名称；会计科目 sL;;'S&  
accountant's report 会计师报告 |<O^M q  
Accountant's Report Rules 会计师报告规则 ^%tn$4@@Z.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 piqh7u3~  
Accounting Arrangements 《会计安排》 G(BSe`f  
accounting basis 会计基础 eu":\ks  
accounting by Official Receiver 破产管理署署长呈交的帐目 <":83RCS  
Accounting Circular 《会计通告》 +ej5C:El_}  
accounting class 会计类别
>V4
r'9I  
accounting date 记帐日期；会计结算日期 J _q  
accounting for money 款项核算 pG'?>]Rt4  
Accounting Officer 会计主任 ]2YC7  
accounting period 会计报告期；会计期 Mpco8b-b  
accounting policy 会计政策；会计方针 s_^N=3Si   
accounting practice 会计惯例 o{QV'dgu  
accounting principle 会计准则 u:tcL-;U  
accounting record 会计记录 :qzhkKu  
accounting report 会计报告 9c[b
hGD?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z  
Accounting Society of China 中国会计学会 ivB,s5<  
accounting statement 会计报表 sx]{N  
accounting system 会计制度；会计系统 A/"2a55  
accounting transaction 会计事项；帐务交易 72_+ b  
accounting treatment 会计处理 h:sf?X[  
accounting year 会计年度 QpRk5NeLe  
accretion 增值；添加 W;os4'h$  
accrual 应计项目；应累算数目 rBi6AM/  
accrual basis 应计制；权责发生制 p"- %~%J=  
accrual basis accounting 应计制会计；权责发生制会计 k8@bQ"#b  
accrue 应累算；应计 [:qJ1^UU  
accrued benefit 应累算利益 LC$M_Cpw  
accrued charges 应计费用 $!TMS&Wk  
accrued cumulative preference share dividend 应累算的累积优先股股息 9U4[o<G]=  
accrued expenses 应累算费用 XBB>"  
accrued interest payable 应付利息；应计未付利息 uH,/S4?X  
accrued interest receivable 应收利息；应计未收利息 +$#XV@@~  
accrued right 累算权益 Zsmv{p  
accruing profit 应累算的利润 j}`ku9S~  
accumulated fiscal reserve 累积财政储备 eu~ u-}.  
accumulated profit 累积利润；滚存溢利 ;PnN$g]Q  
accumulated reserve 累积储备 Bj9FSKiH  
accumulation of surplus income 累积收益盈余 :(.:bf  
acquired assets 既得资产 ,-8Xb+!8I  
acquisition 收购；购置；取得 uXvE>VpJG  
acquisition cost 购置成本 H q?
F@X  
acquisition expenses 购置费用 qR_Np5nHF  
acquisition of 100% interest 收购全部股权 !VsdKG)  
acquisition of control 取得控制权 cLvnLaA}  
acquisition of fixed assets 购置固定资产 SGba6b31  
acquisition of shell “买壳” cIC/3g}]  
acquisition price 收购价 q/Ji}NGm  
act of God 天灾 Om>?"=yDE  
acting partner 执事合伙人 F
9d6#~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1?3+>  
active partner 积极参与的合伙人 @<X[,Mj  
active trading 交投活跃
(FZ8T39  
actual circulation 实际流通 M?Q \ Hw  
actual cost 实际成本 >{-rl@^H:  
actual expenditure 实际开支；实际支出 %++S;#)~  
actual income 实际入息；实际收入；实际收益 'HCRi Z<  
actual market 现货市场 3Zs0W{OxU  
actual price 现货价；实际价格 0pl'*r*9  
actual profit 实际利润 -[pfLo  
actual quotation 实盘；实际价位；实际报价 /~7M @`1  
actual year basis 按实际年度计算 o4@d,uIw^  
actuals 实货 q[}re2
 
actuarial investigation 精算调查 |9Yx`_DF  
actuarial principle 精算原则 r'_#rl  
actuarial report 精算师报告 [;4ak )!  
Actuarial Society of Hong Kong 香港精算学会 g\?07@Zd|  
actuarial valuation 精算师估值 g>eWX*Pa|  
actuary 精算师 |id7@3leu  
ad referendum agreement 暂定协议；有待覆核的协定 AE`UnlUSF  
ad valorem duty 从价税；按值征税 o1b.a*SZ  
ad valorem duty system 从价税制 %[ *+  
ad valorem fee 从价费 Xc^(e?L4  
ad valorem tariff 从价关税 
"*V'   
additional allowance 额外免税额 T+rym8.p  
additional amount for unexpired risk 未过期风险的额外款额 KL9JA;"  
additional assessable profit 补加应评税利润 p]?eIovi  
additional assessment 补加评税 Zy{hYHQ  
additional commitment 额外承担 SB5qm?pT8<  
additional commitment vote 额外承担拨款 ;~WoJlEK3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5p:2gsk  
additional dependent parent allowance 供养父母额外免税额 gkq~0/  
additional provision 额外拨款 ,?Vxcr  
additional stamp duty 附加印花税 3m2y<l<  
additional tax 补加税罚款；补加税款 +l!.<:sp  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .i*ja*  
adjudged bankrupt 被裁定破产 7lJ8<EP9 u  
adjudicated bankrupt 裁定破产人 1rU\ !GfR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7~ZG"^k  
adjudication of bankruptcy 裁定破产；宣告破产 PJe\PGh  
adjudication of insolvency 裁定无力偿还债务 +iQ~ Y2Gh  
adjusted actual 经调整的实数；调整后的实数 UYQ@ub  
adjusted current assets 经调整的流动资产；调整后的流动资产 QfM^J5j.M?  
adjusted figure 经调整的数字；调整后的数额 W?.xtQEv  
adjusted liabilities 经调整的负债；调整后的负债 eecIF0hp  
adjusted loss 经调整的亏损；调整后的亏损 7Wiwnv_"  
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 p;R&h4H  
adjusted profit 经调整的利润；调整后的利润 C:bA:O  
adjusted surplus 经调整的盈余额；调整后的盈余额 @T.F/Pjhc  
adjusted value 经调整的价值；调整后的价值 h"}F3E  
adjustment 调整；修订；理算〔保险〕 }v?l0Gk(  
adjustment centre 调剂中心 *laFG<;  
adjustment lag 调整过程的时间差距；调整时差 99]s/KD2yb  
adjustment mechanism 调整机制 NcX-*o  
adjustment of loss 亏损调整 L=s8em]7l  
adjustment process 调整过程；调整程序 N " eK9>  
adjustment range 调整幅度 -(}N-yu  
administered exchange rate 受管制汇率 Y
hAO