[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: ./5jx2V  
:=rA Yc3]  
A share Ａ股；甲类股份 ?k [%\jq{a  
abatement of tax 减税；减扣免税额 ;*y|8od B  
ABN AMRO Bank N.V. 荷兰银行 X Y~;)<s_  
above-the-line expenditure 线上项目支出；经常预算支出 %4j&H!y-w;  
above-the-line receipt 线上项目收入；经常预算收入 -G8c5b[  
ABSA Asia Limited 南非联合亚洲有限公司 zL9VR;q  
absolute change 绝对数值变更 ;(K  
absolute expenditure 实际开支 Qm $(  
absolute guideline figure 绝对准则数字 Ds{{J5Um%  
absolute interest 绝对权益 ?Q@L-H`  
absolute order of discharge 绝对破产解除令  M{]e5+  
absolute profit margin 绝对利润幅度 . 3GnZR,L  
absolute value 实值；绝对值 fs&,
w  
absolutely vested interest 绝对既得权益 %moJF1  
absorbed cost 已吸收成本；已分摊成本 :bwM]k*$  
absorption 吸收；分摊；合并 1<`
9HCm  
absorption rate 吸收率；摊配率；分摊率 6G'<[gL j  
ACB Finance Limited 亚洲商业财务有限公司 1 ojhh7<  
acceptable form of reciprocity 合理的互惠条件 5d+<EF+N  
acceptable rate 适当利率；适当汇率 ,*7H|de7  
acceptance agreement 承兑协议 1xz\=HO T  
acceptance for honour 参加承兑 9ftN 8Svw  
acceptor 承兑人；接受人；受票人 <D;MT96SG  
acceptor for honour 参加承兑人 ^Z2kq2}a  
accident insurance 意外保险 Yj) e$f  
Accident Insurance Association of Hong Kong 香港意外保险公会 t)ld<9)eB  
accident insurance scheme 意外保险计划 4GVNw!V  
accident year basis 意外年度基准 z/S,+!|z  
accommodation 通融；贷款 prZ55MS.  
accommodation bill 通融票据；空头票据 -&imjy<  
accommodation party 汇票代发人 opdu=i=E  
account balance 帐户余额；帐户结余 _().t5<  
account book 帐簿 i`+B4I8[  
account collected in advance 预收款项 wy''tqg6  
account current book 往来帐簿 Y&s2C%jT  
account of after-acquired property 事后取得的财产报告 /KAlK5<  
account of defaulter 拖欠帐目 } &1Iyb  
account payable 应付帐款 fE^uF[-7?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^|aNG`|O  
account receivable 应收帐款 m=QCG)s  
account receivable report 应收帐款报表 =N_,l'U\^  
account statement 结单；帐单；会计财务报表 gv9=quG  
account title 帐户名称；会计科目 eaQ90B4  
accountant's report 会计师报告
;`kWpM;  
Accountant's Report Rules 会计师报告规则 +e'X;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >\ZR*CS  
Accounting Arrangements 《会计安排》 R uLvG+  
accounting basis 会计基础 >dk9f}7-  
accounting by Official Receiver 破产管理署署长呈交的帐目 |6%.VY2b  
Accounting Circular 《会计通告》 `@|w>8bMz{  
accounting class 会计类别 kg3ppt  
accounting date 记帐日期；会计结算日期 .|uLt J  
accounting for money 款项核算 Noh?^@T`Ov  
Accounting Officer 会计主任 M-Y0xWs  
accounting period 会计报告期；会计期 NhA#bn9y?  
accounting policy 会计政策；会计方针 6 mO"  
accounting practice 会计惯例 o'P
u'y  
accounting principle 会计准则 o 7G> y#Y  
accounting record 会计记录 G AQ 'Ti1!  
accounting report 会计报告 t+Z`n(>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F6W}mMZH/N  
Accounting Society of China 中国会计学会 '"'Btxz  
accounting statement 会计报表 ^mg*;8eGa  
accounting system 会计制度；会计系统 Zh
zy.u/>  
accounting transaction 会计事项；帐务交易 cx^{/U?9}  
accounting treatment 会计处理 YsP/p-  
accounting year 会计年度 :Q_x/+-  
accretion 增值；添加 .$Bwb/a  
accrual 应计项目；应累算数目 $b>}C= gt  
accrual basis 应计制；权责发生制 7yI`e*EOD  
accrual basis accounting 应计制会计；权责发生制会计 |y"jZT6R}t  
accrue 应累算；应计 wGJjA
=C  
accrued benefit 应累算利益 5j eO"jB  
accrued charges 应计费用 TJaeQqob  
accrued cumulative preference share dividend 应累算的累积优先股股息 st/n"HQ  
accrued expenses 应累算费用 Km3&N  
accrued interest payable 应付利息；应计未付利息 u,7zFg)H  
accrued interest receivable 应收利息；应计未收利息 5 +P@sD  
accrued right 累算权益 "+|L_iuNQ  
accruing profit 应累算的利润 ++8_fgM  
accumulated fiscal reserve 累积财政储备 q* !3C  
accumulated profit 累积利润；滚存溢利 _8><| 3d  
accumulated reserve 累积储备 \t3qS eWc/  
accumulation of surplus income 累积收益盈余 J!h^egP  
acquired assets 既得资产 \M(*=5  
acquisition 收购；购置；取得 &Y7C0v  
acquisition cost 购置成本 47U
O*oLS  
acquisition expenses 购置费用 +a|/l  
acquisition of 100% interest 收购全部股权 }nud  
acquisition of control 取得控制权 ;GsQR+en
 
acquisition of fixed assets 购置固定资产 (][LQ6
Pc  
acquisition of shell “买壳” :Q@)*kQH  
acquisition price 收购价 1f4bt6[  
act of God 天灾 _3>djF_ u  
acting partner 执事合伙人 b |7ja_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 lKKERO5+  
active partner 积极参与的合伙人 |}[nH>  
active trading 交投活跃 1H{jy^sP7  
actual circulation 实际流通 'iUg[{'+  
actual cost 实际成本 7=P^_LcU  
actual expenditure 实际开支；实际支出 .Q&rfH3  
actual income 实际入息；实际收入；实际收益 LJQJ\bT?  
actual market 现货市场 PlCc8Zy  
actual price 现货价；实际价格 'v&}(  
actual profit 实际利润 g4&jo_3:p  
actual quotation 实盘；实际价位；实际报价 )1F<6R  
actual year basis 按实际年度计算 h`5)2n+P  
actuals 实货 I*\^,ow  
actuarial investigation 精算调查 8#LJ*o  
actuarial principle 精算原则 R,Oe$J<  
actuarial report 精算师报告 Q:Mh
jkOr}  
Actuarial Society of Hong Kong 香港精算学会 .px:e)iW  
actuarial valuation 精算师估值 ~]uZy=P? 5  
actuary 精算师 Jx|I6y  
ad referendum agreement 暂定协议；有待覆核的协定 RuAlB*  
ad valorem duty 从价税；按值征税 orIQ~pF#  
ad valorem duty system 从价税制 1 W'F3  
ad valorem fee 从价费 nr2r8u9r  
ad valorem tariff 从价关税 3HiFISA*  
additional allowance 额外免税额 =P^wh  
additional amount for unexpired risk 未过期风险的额外款额 Xl%0/o  
additional assessable profit 补加应评税利润 P7GRSjG  
additional assessment 补加评税 Bw<
rp-  
additional commitment 额外承担 6N
h0  
additional commitment vote 额外承担拨款 TGV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j+^L~, S  
additional dependent parent allowance 供养父母额外免税额 ;-@=  
additional provision 额外拨款 5/I_w0  
additional stamp duty 附加印花税 ,&]MOe4@>  
additional tax 补加税罚款；补加税款 SR7j\1a/2A  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #y; yN7W  
adjudged bankrupt 被裁定破产 B0)]s<<  
adjudicated bankrupt 裁定破产人 p25Fn`
}H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 TbhH&kG)1  
adjudication of bankruptcy 裁定破产；宣告破产 d"THt}
  
adjudication of insolvency 裁定无力偿还债务 N$ alUx*  
adjusted actual 经调整的实数；调整后的实数 \7Cg,Xn  
adjusted current assets 经调整的流动资产；调整后的流动资产 [}o~PN:sT(  
adjusted figure 经调整的数字；调整后的数额 9$l>\.6  
adjusted liabilities 经调整的负债；调整后的负债 HKmcQM  
adjusted loss 经调整的亏损；调整后的亏损 3$p#;a:=n  
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 Vk}49O<K/  
adjusted profit 经调整的利润；调整后的利润 I6w~H?ul@*  
adjusted surplus 经调整的盈余额；调整后的盈余额 K"{HseN{  
adjusted value 经调整的价值；调整后的价值 }e{ qW  
adjustment 调整；修订；理算〔保险〕 faJM^u  
adjustment centre 调剂中心 u Jow7-FD  
adjustment lag 调整过程的时间差距；调整时差 sbsu(Sz+  
adjustment mechanism 调整机制 d;G~hVu  
adjustment of loss 亏损调整 ?nFO:N<  
adjustment process 调整过程；调整程序 "pvZ,l>8f  
adjustment range 调整幅度 pGWA\}'  
administered exchange rate 受管制汇率 d'HOpJE