[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: Yy*=@qu>g  
=2\2Sp  
A share Ａ股；甲类股份 br I;}m  
abatement of tax 减税；减扣免税额 
C`5'5/-.  
ABN AMRO Bank N.V. 荷兰银行 R%UTYRLUn  
above-the-line expenditure 线上项目支出；经常预算支出 J0xHpe  
above-the-line receipt 线上项目收入；经常预算收入 \|=6<ZY:  
ABSA Asia Limited 南非联合亚洲有限公司 W[2]$TwT  
absolute change 绝对数值变更 :_e[xB=Yy  
absolute expenditure 实际开支 {npm9w<;  
absolute guideline figure 绝对准则数字 e]4$H.dP  
absolute interest 绝对权益 cBxGGggB  
absolute order of discharge 绝对破产解除令 I&-r^6Yx  
absolute profit margin 绝对利润幅度 10SI&O  
absolute value 实值；绝对值 vJWBr:`L  
absolutely vested interest 绝对既得权益 W!{RJWe  
absorbed cost 已吸收成本；已分摊成本 C4+DZ<pE  
absorption 吸收；分摊；合并 v,w af`)J  
absorption rate 吸收率；摊配率；分摊率 al e'-V)5  
ACB Finance Limited 亚洲商业财务有限公司 }c/p;<  
acceptable form of reciprocity 合理的互惠条件 >Hf {Mx{<  
acceptable rate 适当利率；适当汇率 EBy7wU`S  
acceptance agreement 承兑协议 s%)f<3=a  
acceptance for honour 参加承兑 ifDWN*k6  
acceptor 承兑人；接受人；受票人 *yBVZD|?H  
acceptor for honour 参加承兑人 mnm ZO}  
accident insurance 意外保险 sT^R0Q'>  
Accident Insurance Association of Hong Kong 香港意外保险公会 \.LjA_  
accident insurance scheme 意外保险计划 "&6vFmr  
accident year basis 意外年度基准 DU^.5f  
accommodation 通融；贷款 lV\iYX2#  
accommodation bill 通融票据；空头票据 4=Th<,<  
accommodation party 汇票代发人 s~M$Wo8  
account balance 帐户余额；帐户结余 N/tcW  
account book 帐簿 K(;qdIr  
account collected in advance 预收款项 )Zq'r L<  
account current book 往来帐簿 uu6 JZp  
account of after-acquired property 事后取得的财产报告 }e\"VhAl/  
account of defaulter 拖欠帐目 M9iX_4  
account payable 应付帐款 H^d?(
Svh  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "OLg2O^  
account receivable 应收帐款 nxZz{&  
account receivable report 应收帐款报表 +|/0sPW(  
account statement 结单；帐单；会计财务报表 %o?)`z9-  
account title 帐户名称；会计科目 Wga2).j6  
accountant's report 会计师报告 f@i#Znkf*?  
Accountant's Report Rules 会计师报告规则 HE&)N clY  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UarLxPQ  
Accounting Arrangements 《会计安排》 QAkK5,`vV.  
accounting basis 会计基础 p/Pus;*s  
accounting by Official Receiver 破产管理署署长呈交的帐目 +[76_EXy  
Accounting Circular 《会计通告》 p%DU1+SA  
accounting class 会计类别 V0;"Qa@q  
accounting date 记帐日期；会计结算日期 ;\K]~  
accounting for money 款项核算 
@2E52$zu  
Accounting Officer 会计主任 5*44QV  
accounting period 会计报告期；会计期 a>47k{RSzE  
accounting policy 会计政策；会计方针 i-|N6J  
accounting practice 会计惯例 #)'Iqaq7  
accounting principle 会计准则 gTj,I=3$?e  
accounting record 会计记录 \Oq2{Sx\
 
accounting report 会计报告 "
rBB&l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 coXg]bUKo  
Accounting Society of China 中国会计学会 uE1;@Dm+  
accounting statement 会计报表 48:xvTE?N  
accounting system 会计制度；会计系统 3Q,&D'];[  
accounting transaction 会计事项；帐务交易 '8 .JnCg  
accounting treatment 会计处理 }u8(7  
accounting year 会计年度 ,5W7a  
accretion 增值；添加 6{6hz8  
accrual 应计项目；应累算数目 }H ~-oYMu  
accrual basis 应计制；权责发生制 d88A.Z3w  
accrual basis accounting 应计制会计；权责发生制会计 f1vD{M;  
accrue 应累算；应计 >6S7#)0T  
accrued benefit 应累算利益 /9br&s$B  
accrued charges 应计费用 x,C8):\t`B  
accrued cumulative preference share dividend 应累算的累积优先股股息 {0,b[  
accrued expenses 应累算费用 g+B7~Z5,  
accrued interest payable 应付利息；应计未付利息 7qqzL_d>  
accrued interest receivable 应收利息；应计未收利息 8i',~[  
accrued right 累算权益 (_ G>dP_  
accruing profit 应累算的利润 k2 Ju*W&  
accumulated fiscal reserve 累积财政储备 e]VW\6J&  
accumulated profit 累积利润；滚存溢利 Ch]d\GM  
accumulated reserve 累积储备 D>|`+=1'0"  
accumulation of surplus income 累积收益盈余 '&cH,yc;b  
acquired assets 既得资产 S%- k
N;  
acquisition 收购；购置；取得 B@*b 9  
acquisition cost 购置成本 N**)8(  
acquisition expenses 购置费用 DQGrXMpV0  
acquisition of 100% interest 收购全部股权 DgT]Nty@b  
acquisition of control 取得控制权 LK DfV  
acquisition of fixed assets 购置固定资产 X):7#x@uy  
acquisition of shell “买壳” \Y!#Y#c  
acquisition price 收购价 ^]sb=Amw  
act of God 天灾  x+cL(R  
acting partner 执事合伙人 lJ;Wi  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \-yI dKj  
active partner 积极参与的合伙人 f-18nF7{  
active trading 交投活跃 /0}Z>iK  
actual circulation 实际流通 \ ku5%y  
actual cost 实际成本 [gT}<W  
actual expenditure 实际开支；实际支出 W{-g?)Tou  
actual income 实际入息；实际收入；实际收益 SMrfEmdH+  
actual market 现货市场 <&m50pq  
actual price 现货价；实际价格 # >k|^*\  
actual profit 实际利润 V;eaQ  
actual quotation 实盘；实际价位；实际报价 8?iI;(  
actual year basis 按实际年度计算 ah*{NR)  
actuals 实货 %T]$kF++&  
actuarial investigation 精算调查 ;qaPK2a8  
actuarial principle 精算原则 @<P2di  
actuarial report 精算师报告 m\qeYI6,Z  
Actuarial Society of Hong Kong 香港精算学会 Ah1 9#0  
actuarial valuation 精算师估值 g `s|]VNt  
actuary 精算师 nG<oae6z"  
ad referendum agreement 暂定协议；有待覆核的协定 *k7BE_&*0Z  
ad valorem duty 从价税；按值征税 1(@$bsgu2  
ad valorem duty system 从价税制 %M`48TW)  
ad valorem fee 从价费 Nf([JP% 4  
ad valorem tariff 从价关税 o MJ` _  
additional allowance 额外免税额
Xr <H^X  
additional amount for unexpired risk 未过期风险的额外款额 '^TeV=  
additional assessable profit 补加应评税利润 /K|(O^nw  
additional assessment 补加评税 A1/@KC"&{G  
additional commitment 额外承担 Zp)=l Td  
additional commitment vote 额外承担拨款 s|WwB
T
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?JZ$M  
additional dependent parent allowance 供养父母额外免税额 0BDw}E\  
additional provision 额外拨款 F ,472H  
additional stamp duty 附加印花税 (6$P/k8  
additional tax 补加税罚款；补加税款 Aax;0qGbH  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d/R!x{$-f  
adjudged bankrupt 被裁定破产 WGz)-IB!PE  
adjudicated bankrupt 裁定破产人 Dy.i^`7\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 YH\9Je%jx  
adjudication of bankruptcy 裁定破产；宣告破产 >$'z4TC\T  
adjudication of insolvency 裁定无力偿还债务 41<~_+-@  
adjusted actual 经调整的实数；调整后的实数 t~(jA9n  
adjusted current assets 经调整的流动资产；调整后的流动资产 J$51z  
adjusted figure 经调整的数字；调整后的数额 b7>'ARdbzX  
adjusted liabilities 经调整的负债；调整后的负债 Rq}lW.<r  
adjusted loss 经调整的亏损；调整后的亏损 3SIqod;%  
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 o *)Sg6Yk  
adjusted profit 经调整的利润；调整后的利润 o#p%IGG`  
adjusted surplus 经调整的盈余额；调整后的盈余额 <-k!
  
adjusted value 经调整的价值；调整后的价值 I]C
Y>'  
adjustment 调整；修订；理算〔保险〕 }O*`I(  
adjustment centre 调剂中心 qS\#MMsTd  
adjustment lag 调整过程的时间差距；调整时差 CFh9@
Nx  
adjustment mechanism 调整机制 _;03R{e*  
adjustment of loss 亏损调整 bVUIeX'  
adjustment process 调整过程；调整程序 |BFzTz,o  
adjustment range 调整幅度 /:F^*
]  
administered exchange rate 受管制汇率 R1H^CJ=v0