[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: 0PIiG-o9  
P@P(&{@  
A share Ａ股；甲类股份 Jolr"F?  
abatement of tax 减税；减扣免税额 Mf)0Y~_:R#  
ABN AMRO Bank N.V. 荷兰银行 40cgsRa|  
above-the-line expenditure 线上项目支出；经常预算支出 ~B0L7}d  
above-the-line receipt 线上项目收入；经常预算收入 'f0*~Wq|  
ABSA Asia Limited 南非联合亚洲有限公司 44T>Yp09  
absolute change 绝对数值变更 C%8nr8po  
absolute expenditure 实际开支 pp{Za@j  
absolute guideline figure 绝对准则数字 ~e,k71  
absolute interest 绝对权益 '`g#Zo  
absolute order of discharge 绝对破产解除令 ?3bUE\p  
absolute profit margin 绝对利润幅度 1<#J[$V  
absolute value 实值；绝对值 u4QPO:,a4  
absolutely vested interest 绝对既得权益 KLv`Xg\  
absorbed cost 已吸收成本；已分摊成本 q{/>hvl  
absorption 吸收；分摊；合并 /Po't(-x  
absorption rate 吸收率；摊配率；分摊率 kfaRN^  
ACB Finance Limited 亚洲商业财务有限公司 HMsTm}d  
acceptable form of reciprocity 合理的互惠条件 6.? Ke8iC  
acceptable rate 适当利率；适当汇率 l$KC\$?%*  
acceptance agreement 承兑协议 Kn~f$1  
acceptance for honour 参加承兑 siveqz6
h  
acceptor 承兑人；接受人；受票人 S#+Dfa`8X  
acceptor for honour 参加承兑人 kL;sA'I:S  
accident insurance 意外保险 ycAQHY~n  
Accident Insurance Association of Hong Kong 香港意外保险公会 KKm&~^c  
accident insurance scheme 意外保险计划 GKf,1kns  
accident year basis 意外年度基准 mY9^W 2:  
accommodation 通融；贷款 _[|~(lDJl  
accommodation bill 通融票据；空头票据 h=6Zvf<x  
accommodation party 汇票代发人 p9w<|ZQ]:  
account balance 帐户余额；帐户结余 J6Uo+0S  
account book 帐簿 ,f0|eu>  
account collected in advance 预收款项 R$
(FrbC  
account current book 往来帐簿 {qO[93yg)/  
account of after-acquired property 事后取得的财产报告 g:0-`,[  
account of defaulter 拖欠帐目 hES_JbX}]  
account payable 应付帐款 rlSar$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 L&3Ak}sh  
account receivable 应收帐款 ZuIr=`"j  
account receivable report 应收帐款报表 hKP7p  
account statement 结单；帐单；会计财务报表 l);M(<  
account title 帐户名称；会计科目 *FoH'\=  
accountant's report 会计师报告  QDCu  
Accountant's Report Rules 会计师报告规则 o*OYZ/_L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e|x1Dq  
Accounting Arrangements 《会计安排》 TR:V7d  
accounting basis 会计基础 x(J|6Ey7!n  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;Z]i$Vi_r  
Accounting Circular 《会计通告》 M0[7>N_  
accounting class 会计类别 ?+-uF}  
accounting date 记帐日期；会计结算日期 @~pIyy\_  
accounting for money 款项核算 vR$[#`X  
Accounting Officer 会计主任 SV%;w>  
accounting period 会计报告期；会计期 k}T#-Gb
 
accounting policy 会计政策；会计方针 e>`+Vk^Jc  
accounting practice 会计惯例 -#Xo^-&  
accounting principle 会计准则 P]]re,&R  
accounting record 会计记录 ;&B;RUUnTO  
accounting report 会计报告 |F)BKo D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,CiN@T \&  
Accounting Society of China 中国会计学会 Db"jzMW.  
accounting statement 会计报表 /VFh3n>I2  
accounting system 会计制度；会计系统 5[{l
9  
accounting transaction 会计事项；帐务交易 +"1@6,M  
accounting treatment 会计处理 1<y(8C6  
accounting year 会计年度 z~b5K\/1B  
accretion 增值；添加 Pn:L=*  
accrual 应计项目；应累算数目 S<Z]gY @c  
accrual basis 应计制；权责发生制 ;hP43Bi  
accrual basis accounting 应计制会计；权责发生制会计 JJ\|FZN  
accrue 应累算；应计 J3Ipk-'lx  
accrued benefit 应累算利益 ;Fw{p{7<  
accrued charges 应计费用 %M"rc4Xd  
accrued cumulative preference share dividend 应累算的累积优先股股息 v@_}R_pX  
accrued expenses 应累算费用 d/I,`  
accrued interest payable 应付利息；应计未付利息 l/?Jp+]  
accrued interest receivable 应收利息；应计未收利息 m S)|i+5  
accrued right 累算权益 !S6zC >  
accruing profit 应累算的利润 t>nx#ErS  
accumulated fiscal reserve 累积财政储备 E= 3Ui  
accumulated profit 累积利润；滚存溢利 N n/me  
accumulated reserve 累积储备 9H^$cM9C  
accumulation of surplus income 累积收益盈余 X>}-UHKV+  
acquired assets 既得资产 %K0 H?^.  
acquisition 收购；购置；取得 "+SnHpNx  
acquisition cost 购置成本 Mr/;$O{  
acquisition expenses 购置费用  bT(}=j  
acquisition of 100% interest 收购全部股权 ^{f^%)X  
acquisition of control 取得控制权 Zb> UY8  
acquisition of fixed assets 购置固定资产 WI@l2`X  
acquisition of shell “买壳” (^h2'uB  
acquisition price 收购价 tzH~[n,  
act of God 天灾 ?
K5S{qG'O  
acting partner 执事合伙人 3zC<k2B  
active market 买卖活跃的市场；交投畅旺的市场；旺市 BO5\rRa0  
active partner 积极参与的合伙人 }Xa1K;KM{  
active trading 交投活跃 ;UU`kk  
actual circulation 实际流通 MaMP7O|W  
actual cost 实际成本 {lv@V*_Y0  
actual expenditure 实际开支；实际支出 *@;Pns]L-  
actual income 实际入息；实际收入；实际收益 .7GTL  
actual market 现货市场 _JEe]  
actual price 现货价；实际价格 [g<rzhC~=  
actual profit 实际利润 4MM
/i}  
actual quotation 实盘；实际价位；实际报价 = Ob-'Syg>  
actual year basis 按实际年度计算 xWC*DKV  
actuals 实货 zDakl*  
actuarial investigation 精算调查 \0)v5u  
actuarial principle 精算原则 %%uvia=e  
actuarial report 精算师报告 x:wv#Wh:l7  
Actuarial Society of Hong Kong 香港精算学会 tfz"9PV80  
actuarial valuation 精算师估值 ,,}& Q%5  
actuary 精算师 >#u 9W'@|  
ad referendum agreement 暂定协议；有待覆核的协定 86 $88`/2  
ad valorem duty 从价税；按值征税 (FVHtZi7  
ad valorem duty system 从价税制 ;RR\ Hwix  
ad valorem fee 从价费 _bsAF^ ;  
ad valorem tariff 从价关税 B183h  
additional allowance 额外免税额 7+'&(^c  
additional amount for unexpired risk 未过期风险的额外款额 q8m[ S4Q]g  
additional assessable profit 补加应评税利润 :{8,O-  
additional assessment 补加评税 w20)~&LE-  
additional commitment 额外承担 5rX_85]  
additional commitment vote 额外承担拨款 9-ei#|Vnt[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2E0A`  
additional dependent parent allowance 供养父母额外免税额 IuV7~w  
additional provision 额外拨款  @IE.@1  
additional stamp duty 附加印花税 jjJvyZi~J  
additional tax 补加税罚款；补加税款 xj
< K6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >;s!X(6b  
adjudged bankrupt 被裁定破产 WALK@0E  
adjudicated bankrupt 裁定破产人 xI>HY9i)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 rbw~Ml0  
adjudication of bankruptcy 裁定破产；宣告破产 /mK."5-cm  
adjudication of insolvency 裁定无力偿还债务 DeK&_)g| Z  
adjusted actual 经调整的实数；调整后的实数 X$A[~v  
adjusted current assets 经调整的流动资产；调整后的流动资产
r]3v.GZy  
adjusted figure 经调整的数字；调整后的数额 TdKo"H*C  
adjusted liabilities 经调整的负债；调整后的负债 2G&H[`  
adjusted loss 经调整的亏损；调整后的亏损 ]39])ul  
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 !n^7&Y[N;  
adjusted profit 经调整的利润；调整后的利润 *KYh_i  
adjusted surplus 经调整的盈余额；调整后的盈余额 ./qbWr`L  
adjusted value 经调整的价值；调整后的价值 M+l~^E0Wj  
adjustment 调整；修订；理算〔保险〕 w+][L||4c  
adjustment centre 调剂中心 |-Q="7b%  
adjustment lag 调整过程的时间差距；调整时差 w678  
adjustment mechanism 调整机制 Hfo/\\  
adjustment of loss 亏损调整 .
VA'W16  
adjustment process 调整过程；调整程序 AMe_
D  
adjustment range 调整幅度 BbG=vy8'l  
administered exchange rate 受管制汇率 f\u5=!kjN