[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: ]oEQ4  
y1iX!m~)  
A share Ａ股；甲类股份 8'KMxR  
abatement of tax 减税；减扣免税额 ijFV<P  
ABN AMRO Bank N.V. 荷兰银行 ^#;RLSv   
above-the-line expenditure 线上项目支出；经常预算支出 ,ijW(95{k  
above-the-line receipt 线上项目收入；经常预算收入 Qwv '<  
ABSA Asia Limited 南非联合亚洲有限公司 ;|!MI'Af  
absolute change 绝对数值变更 ;1@C_5C  
absolute expenditure 实际开支 =5ug \S  
absolute guideline figure 绝对准则数字 ~T02._E  
absolute interest 绝对权益 r{S=Z~J  
absolute order of discharge 绝对破产解除令 LJWTSf"f?  
absolute profit margin 绝对利润幅度 <1 S+'  
absolute value 实值；绝对值 <GaT|Hhc=  
absolutely vested interest 绝对既得权益 $T),DUYO  
absorbed cost 已吸收成本；已分摊成本 9 ZGV%Tw  
absorption 吸收；分摊；合并 +*C^:^jA  
absorption rate 吸收率；摊配率；分摊率 >ZeEX,N  
ACB Finance Limited 亚洲商业财务有限公司 f>niFPW"  
acceptable form of reciprocity 合理的互惠条件 :CTL)ad2  
acceptable rate 适当利率；适当汇率 5mavcle{4r  
acceptance agreement 承兑协议 y"-{$N  
acceptance for honour 参加承兑 IBET'!j4"  
acceptor 承兑人；接受人；受票人 =/Wu'gG)  
acceptor for honour 参加承兑人 ({e7U17[#  
accident insurance 意外保险 BSKEh"f  
Accident Insurance Association of Hong Kong 香港意外保险公会 4%7 s259%  
accident insurance scheme 意外保险计划 2ce'fMV  
accident year basis 意外年度基准 :!O><eQw  
accommodation 通融；贷款 E0YU[([G  
accommodation bill 通融票据；空头票据 hJ[UB  
accommodation party 汇票代发人 Rg&19}BU  
account balance 帐户余额；帐户结余 ;&kn"b}G;  
account book 帐簿 y9!:^kDI  
account collected in advance 预收款项 RdI};K  
account current book 往来帐簿 _CE9B e\  
account of after-acquired property 事后取得的财产报告 qlUzr.^-  
account of defaulter 拖欠帐目 -!TcQzHUs  
account payable 应付帐款 [4>r6Hqxr  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ltSh'w0  
account receivable 应收帐款 o1k#."wHr  
account receivable report 应收帐款报表 ~<,Sh~Ana.  
account statement 结单；帐单；会计财务报表 U 5<@<j(@  
account title 帐户名称；会计科目 L\L"mc|O  
accountant's report 会计师报告 ffk4mhH  
Accountant's Report Rules 会计师报告规则 <d"Gg/@a  
accounting and auditing procedure 会计与审计程序；会计与核数程序 j"hASBTgp  
Accounting Arrangements 《会计安排》 8l23%iWxe  
accounting basis 会计基础 2ykCtRe  
accounting by Official Receiver 破产管理署署长呈交的帐目 DA=1KaJ.  
Accounting Circular 《会计通告》 lKWr=k~  
accounting class 会计类别 {|6z+vR  
accounting date 记帐日期；会计结算日期 k[9A,N^lZB  
accounting for money 款项核算 )0-o%- e  
Accounting Officer 会计主任 /^2CGcT(  
accounting period 会计报告期；会计期 2~FPw{]j  
accounting policy 会计政策；会计方针 rzu s  
accounting practice 会计惯例 XLb0 9;  
accounting principle 会计准则 8lwM{?k$  
accounting record 会计记录 ^ ulps**e  
accounting report 会计报告 G{o+R]Us  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I4ilR$jg  
Accounting Society of China 中国会计学会
5v9uHxy  
accounting statement 会计报表 9j#@p  
accounting system 会计制度；会计系统 4j3oT)+8  
accounting transaction 会计事项；帐务交易 ?"j@;/=  
accounting treatment 会计处理 2B` 8
eb  
accounting year 会计年度 C[YnrI!  
accretion 增值；添加 J]fS({(\I  
accrual 应计项目；应累算数目 GwQn;gkF  
accrual basis 应计制；权责发生制 +(mL~td
01  
accrual basis accounting 应计制会计；权责发生制会计 % {Q-8w!  
accrue 应累算；应计 }q'WC4.  
accrued benefit 应累算利益 ce'TYkPM  
accrued charges 应计费用 yd>}wHt  
accrued cumulative preference share dividend 应累算的累积优先股股息 Of`c`-<j  
accrued expenses 应累算费用 kon=il<@  
accrued interest payable 应付利息；应计未付利息 ;+`uER  
accrued interest receivable 应收利息；应计未收利息 $bGD%9 z  
accrued right 累算权益 ow.j+<M  
accruing profit 应累算的利润 254~:eB0  
accumulated fiscal reserve 累积财政储备 uRQ_'l  
accumulated profit 累积利润；滚存溢利 5@P-g  
accumulated reserve 累积储备 4;*f1_;f~  
accumulation of surplus income 累积收益盈余 9+Nw/eszO  
acquired assets 既得资产 'm O2t~n  
acquisition 收购；购置；取得 2jA%[L9d^  
acquisition cost 购置成本 h\y-L~2E  
acquisition expenses 购置费用 FT/amCRyT  
acquisition of 100% interest 收购全部股权 bGv4.:)  
acquisition of control 取得控制权 8Rxc&`_X  
acquisition of fixed assets 购置固定资产 iP "EA8  
acquisition of shell “买壳” "s]y!BLk  
acquisition price 收购价 ow.6!tl0=h  
act of God 天灾 5 =Z!hQ}  
acting partner 执事合伙人 B*@6xS[IL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Q6^
x8  
active partner 积极参与的合伙人 0YS?=oi  
active trading 交投活跃 SxMj,u%X/  
actual circulation 实际流通 7&6Y  
actual cost 实际成本 Q%5F ]`VN  
actual expenditure 实际开支；实际支出 l`gTU?<xd  
actual income 实际入息；实际收入；实际收益 S()Za@ [a$  
actual market 现货市场 -&Gfh\_NW  
actual price 现货价；实际价格 qY# d+F,t  
actual profit 实际利润 jJ++h1 K  
actual quotation 实盘；实际价位；实际报价 ]rW8y%yD  
actual year basis 按实际年度计算 h0VzI uV  
actuals 实货 >o[|"oLO  
actuarial investigation 精算调查 e|'N(D}h*  
actuarial principle 精算原则 T:!MBWYe|  
actuarial report 精算师报告  @Fx@5e  
Actuarial Society of Hong Kong 香港精算学会 #WufZ18#  
actuarial valuation 精算师估值 vWY(%Q,  
actuary 精算师 X\sm[_I  
ad referendum agreement 暂定协议；有待覆核的协定 +LzovC@^  
ad valorem duty 从价税；按值征税 6/2v  
ad valorem duty system 从价税制 c> G@+  
ad valorem fee 从价费 nNn56&N]  
ad valorem tariff 从价关税 xmH-!Da  
additional allowance 额外免税额 #*
,sa  
additional amount for unexpired risk 未过期风险的额外款额 7+XM3  
additional assessable profit 补加应评税利润 K.DXJ UR  
additional assessment 补加评税 \&q=@rJp(z  
additional commitment 额外承担 /f3m)pT  
additional commitment vote 额外承担拨款 LprM;Q_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )=H{5&e#u  
additional dependent parent allowance 供养父母额外免税额 ^M Ey,  
additional provision 额外拨款 |}S1o0v{(a  
additional stamp duty 附加印花税 Lk.h.ST  
additional tax 补加税罚款；补加税款 /iC_!nu  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ')o0O9/;  
adjudged bankrupt 被裁定破产 p4mY0Y]mP  
adjudicated bankrupt 裁定破产人 
f a5]a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8H $#+^lW  
adjudication of bankruptcy 裁定破产；宣告破产 CC8k&u,  
adjudication of insolvency 裁定无力偿还债务 r!K|E95oj9  
adjusted actual 经调整的实数；调整后的实数 Hed$ytMaGz  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;<-7*}Dj  
adjusted figure 经调整的数字；调整后的数额 5(J
^
N  
adjusted liabilities 经调整的负债；调整后的负债 "#S>I8d  
adjusted loss 经调整的亏损；调整后的亏损 Tf-CEHWD  
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 JR1
*|u  
adjusted profit 经调整的利润；调整后的利润 0IzZKRw  
adjusted surplus 经调整的盈余额；调整后的盈余额 l$XA5#k  
adjusted value 经调整的价值；调整后的价值 !_^g8^>2(  
adjustment 调整；修订；理算〔保险〕 xo~g78jm7,  
adjustment centre 调剂中心 u!1/B4!'O  
adjustment lag 调整过程的时间差距；调整时差 X8CVY0<o  
adjustment mechanism 调整机制 )%mAZk-*;^  
adjustment of loss 亏损调整 u~'OcO  
adjustment process 调整过程；调整程序 |I1+"Mp  
adjustment range 调整幅度 #x~_`>mDN  
administered exchange rate 受管制汇率 abW
l ut