[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: >G]?  
@gNpJB]V  
A share Ａ股；甲类股份 g^1r0.Sp{8  
abatement of tax 减税；减扣免税额 _3|6ZO  
ABN AMRO Bank N.V. 荷兰银行 :]'q#$!  
above-the-line expenditure 线上项目支出；经常预算支出 o6*/o ]]  
above-the-line receipt 线上项目收入；经常预算收入 zVdKYs i^  
ABSA Asia Limited 南非联合亚洲有限公司 xJ-*%'(KZ  
absolute change 绝对数值变更 Bb~5& @M|N  
absolute expenditure 实际开支 M~-h-tG  
absolute guideline figure 绝对准则数字 SaCx)8ul0  
absolute interest 绝对权益 .>P~uZiX!  
absolute order of discharge 绝对破产解除令 9hy'DcSy,  
absolute profit margin 绝对利润幅度 GE@uOJ6H  
absolute value 实值；绝对值 pjACFVMFX  
absolutely vested interest 绝对既得权益 [6H}/_nD  
absorbed cost 已吸收成本；已分摊成本 cST\~SUm  
absorption 吸收；分摊；合并 !Q!&CG5l  
absorption rate 吸收率；摊配率；分摊率 -TgUyv.  
ACB Finance Limited 亚洲商业财务有限公司 z OtkC3hY  
acceptable form of reciprocity 合理的互惠条件 8/Mx5~ R  
acceptable rate 适当利率；适当汇率 V"O9n[|  
acceptance agreement 承兑协议 {ih:FcI   
acceptance for honour 参加承兑 
u*hH}  
acceptor 承兑人；接受人；受票人 3!aEClRtq  
acceptor for honour 参加承兑人 D3y>iQd
  
accident insurance 意外保险 TFO74^  
Accident Insurance Association of Hong Kong 香港意外保险公会 _ \l HI  
accident insurance scheme 意外保险计划 gt/!~f0r  
accident year basis 意外年度基准 Rb#/qkk/  
accommodation 通融；贷款 bhYU5 I 9  
accommodation bill 通融票据；空头票据 okz]Qc>G  
accommodation party 汇票代发人 ^p,3)$  
account balance 帐户余额；帐户结余 G.Tpl-m  
account book 帐簿 Hq?&
Qo  
account collected in advance 预收款项 k52QaMKa~A  
account current book 往来帐簿 8'KMxR  
account of after-acquired property 事后取得的财产报告 YZ< NP  
account of defaulter 拖欠帐目 ;u,
rtEMy;  
account payable 应付帐款 G]-%AO{K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %*jGim~s  
account receivable 应收帐款 \#++s&06  
account receivable report 应收帐款报表 S;8.y
j-  
account statement 结单；帐单；会计财务报表 >b>gr OX  
account title 帐户名称；会计科目 uJY.5w  
accountant's report 会计师报告 j{)~QD?  
Accountant's Report Rules 会计师报告规则 ~T02._E  
accounting and auditing procedure 会计与审计程序；会计与核数程序 12lEs3  
Accounting Arrangements 《会计安排》 |<rfvsQ.
 
accounting basis 会计基础 B7!;]'&d  
accounting by Official Receiver 破产管理署署长呈交的帐目 yX'IZk#_L  
Accounting Circular 《会计通告》 D"cKlp-I6|  
accounting class 会计类别 B9*Sfw%  
accounting date 记帐日期；会计结算日期 .fE wk  
accounting for money 款项核算 V9T 4+  
Accounting Officer 会计主任 1i3V!!r  
accounting period 会计报告期；会计期 '00J~j~  
accounting policy 会计政策；会计方针 f*<ps o  
accounting practice 会计惯例 r1G8]agO  
accounting principle 会计准则 ra
:GzkIw  
accounting record 会计记录 xl8#=qmCD  
accounting report 会计报告 ~M*gsW$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3u_
oRs  
Accounting Society of China 中国会计学会 Vv7PCaq
 
accounting statement 会计报表 =/Wu'gG)  
accounting system 会计制度；会计系统 (B:uc_+  
accounting transaction 会计事项；帐务交易 ]RD5Ex!K?  
accounting treatment 会计处理 W`x)=y]Z  
accounting year 会计年度 DWrb
p  
accretion 增值；添加 IY)5.E _  
accrual 应计项目；应累算数目 %K zbO0  
accrual basis 应计制；权责发生制 g\&2
s,  
accrual basis accounting 应计制会计；权责发生制会计 E0YU[([G  
accrue 应累算；应计 43L|QFo  
accrued benefit 应累算利益 *H"aOT^{  
accrued charges 应计费用 6vobta^w  
accrued cumulative preference share dividend 应累算的累积优先股股息 K_#UZA< Y  
accrued expenses 应累算费用 JNBT^=x  
accrued interest payable 应付利息；应计未付利息 .S!-e$EJ  
accrued interest receivable 应收利息；应计未收利息 %ek"!A
 
accrued right 累算权益 .&iN(Bd  
accruing profit 应累算的利润 =/9<(Tt%m  
accumulated fiscal reserve 累积财政储备 k 4B_W  
accumulated profit 累积利润；滚存溢利 dIJGB==  
accumulated reserve 累积储备 l.oBcg[  
accumulation of surplus income 累积收益盈余 o/1JO_41  
acquired assets 既得资产 7|Dn+=  
acquisition 收购；购置；取得
wyw<jH  
acquisition cost 购置成本 dB3N%pB^  
acquisition expenses 购置费用 j"hASBTgp  
acquisition of 100% interest 收购全部股权 jDTUXwx7V  
acquisition of control 取得控制权 C[8KlD  
acquisition of fixed assets 购置固定资产 )%VCzye*{  
acquisition of shell “买壳” 3dG4pl~  
acquisition price 收购价
J 3=BE2L  
act of God 天灾 oZ:{@=  
acting partner 执事合伙人 s.:r;%a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $.:3$et@/  
active partner 积极参与的合伙人 tD-gc''H  
active trading 交投活跃 rzu s  
actual circulation 实际流通 Spgg+; 9  
actual cost 实际成本 <%KUdkzEP  
actual expenditure 实际开支；实际支出 %F J#uQXZ  
actual income 实际入息；实际收入；实际收益 /{X_ .fv<v  
actual market 现货市场 w$>3pQ8
d  
actual price 现货价；实际价格 j=ihbR^]Tl  
actual profit 实际利润 h8=h >W-  
actual quotation 实盘；实际价位；实际报价 d#\W hRE  
actual year basis 按实际年度计算 ETp'oh}?  
actuals 实货 v!trsjb  
actuarial investigation 精算调查 >^3zU  
actuarial principle 精算原则 F
H*RU1Z  
actuarial report 精算师报告 z-@-O  
Actuarial Society of Hong Kong 香港精算学会 |zpx)8Q  
actuarial valuation 精算师估值 S$O,] @)  
actuary 精算师 :woa&(wN;1  
ad referendum agreement 暂定协议；有待覆核的协定 [H,u)8)  
ad valorem duty 从价税；按值征税 =i6:puf  
ad valorem duty system 从价税制  %+wF"  
ad valorem fee 从价费 ce'TYkPM  
ad valorem tariff 从价关税 yd>}wHt  
additional allowance 额外免税额 <AU Wby,"  
additional amount for unexpired risk 未过期风险的额外款额 Ei~f`{i  
additional assessable profit 补加应评税利润 e<5Y94YE  
additional assessment 补加评税 2[up+;%Y  
additional commitment 额外承担 oT3Y!Y3=<  
additional commitment vote 额外承担拨款 bx>i6 R2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :3?|VE F  
additional dependent parent allowance 供养父母额外免税额 p4wr`"Zz  
additional provision 额外拨款 @\}YAa>>"I  
additional stamp duty 附加印花税 ]MAT2$"le  
additional tax 补加税罚款；补加税款 gj+3y9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d+}kg  
adjudged bankrupt 被裁定破产 !Iq{ 5:  
adjudicated bankrupt 裁定破产人 Y8ehmz|g]J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 cOku1g8  
adjudication of bankruptcy 裁定破产；宣告破产 Qb`C)Nh:  
adjudication of insolvency 裁定无力偿还债务 Nn#u%xvJt  
adjusted actual 经调整的实数；调整后的实数 m;/i<:`  
adjusted current assets 经调整的流动资产；调整后的流动资产 Vk7=7%xW  
adjusted figure 经调整的数字；调整后的数额 =Od>;|]m  
adjusted liabilities 经调整的负债；调整后的负债 Jps .;yjk  
adjusted loss 经调整的亏损；调整后的亏损 %j{.0H  
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 j|K.i/  
adjusted profit 经调整的利润；调整后的利润 1r571B*O  
adjusted surplus 经调整的盈余额；调整后的盈余额 HomN/wKh  
adjusted value 经调整的价值；调整后的价值 ~O4|KY  
adjustment 调整；修订；理算〔保险〕 nY^Nbh0  
adjustment centre 调剂中心 l4ouZR  
adjustment lag 调整过程的时间差距；调整时差 2P5_z ND  
adjustment mechanism 调整机制  @E_zR  
adjustment of loss 亏损调整 7ZFJexN]  
adjustment process 调整过程；调整程序 8(xw?|D7  
adjustment range 调整幅度 uD)-V;}P@;  
administered exchange rate 受管制汇率 r4;Bu<PQN1