[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: :z-UnC||j  
&2P=74\=  
A share Ａ股；甲类股份 nhdOo
  
abatement of tax 减税；减扣免税额 4AWL::FU5  
ABN AMRO Bank N.V. 荷兰银行 (,`R>Dk  
above-the-line expenditure 线上项目支出；经常预算支出 Q4R*yRk
 
above-the-line receipt 线上项目收入；经常预算收入 QKB*N)%6  
ABSA Asia Limited 南非联合亚洲有限公司 chC= $(5 t  
absolute change 绝对数值变更 uyqu n@
q  
absolute expenditure 实际开支 a +$'ULK+r  
absolute guideline figure 绝对准则数字 *DUP$@}k  
absolute interest 绝对权益 3xX^pjk  
absolute order of discharge 绝对破产解除令 p[^a4E_v  
absolute profit margin 绝对利润幅度 ^Ay>%`hf*  
absolute value 实值；绝对值 my]t[%Q{  
absolutely vested interest 绝对既得权益 `qs[a}%'>"  
absorbed cost 已吸收成本；已分摊成本 &02I-lD4+  
absorption 吸收；分摊；合并 FL|\D  
absorption rate 吸收率；摊配率；分摊率 `k;MGs)&  
ACB Finance Limited 亚洲商业财务有限公司 }N0$DqP  
acceptable form of reciprocity 合理的互惠条件 g15~+;33N  
acceptable rate 适当利率；适当汇率 P]^BE;7T  
acceptance agreement 承兑协议 C{<H)?]*BF  
acceptance for honour 参加承兑 I6e[K(7NY  
acceptor 承兑人；接受人；受票人 WcHL:38  
acceptor for honour 参加承兑人 UKpc3Jo:~  
accident insurance 意外保险 wl.a|~-  
Accident Insurance Association of Hong Kong 香港意外保险公会 x@LNjlP  
accident insurance scheme 意外保险计划 2{}8_G   
accident year basis 意外年度基准 =pk5'hBAi  
accommodation 通融；贷款 [X "pOz  
accommodation bill 通融票据；空头票据 AW<"3 !@  
accommodation party 汇票代发人 /$'|`jKsB  
account balance 帐户余额；帐户结余 SNOML7pd  
account book 帐簿 +ktubJ@Qgj  
account collected in advance 预收款项 Ys@OgdS@:  
account current book 往来帐簿 E (.~[-K4  
account of after-acquired property 事后取得的财产报告 IY"+hHt  
account of defaulter 拖欠帐目 G%F}H/|R  
account payable 应付帐款 %M5{-pJ|C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 : *8t,f~s^  
account receivable 应收帐款 zI.%b7wq  
account receivable report 应收帐款报表 p#aB0H3  
account statement 结单；帐单；会计财务报表 >[0t@Tu,D  
account title 帐户名称；会计科目 S Rb-eDk'  
accountant's report 会计师报告 <Toy8-kj  
Accountant's Report Rules 会计师报告规则 y2M]z:Y U  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7!g"q\s  
Accounting Arrangements 《会计安排》 d=C&b]  
accounting basis 会计基础 {2.zzev'  
accounting by Official Receiver 破产管理署署长呈交的帐目 N?s`a;Q[=  
Accounting Circular 《会计通告》 u
a!43Bp  
accounting class 会计类别 _Kwp8_kTr  
accounting date 记帐日期；会计结算日期 92(P~ Sdv  
accounting for money 款项核算 q|ZzGEj:OV  
Accounting Officer 会计主任 J3QL%#  
accounting period 会计报告期；会计期 t2LX@Q"  
accounting policy 会计政策；会计方针 )]tf|Mbu  
accounting practice 会计惯例 gp<XTLJ@>  
accounting principle 会计准则 eh;L])~C  
accounting record 会计记录 ]%2y`Jrl^W  
accounting report 会计报告 =Cc]ugl7-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 AL{iQxQ6  
Accounting Society of China 中国会计学会 k+@,m\tE  
accounting statement 会计报表 GS &I6  
accounting system 会计制度；会计系统 {|B 2$1':  
accounting transaction 会计事项；帐务交易 +z|@K=d#|  
accounting treatment 会计处理 0.kC|  
accounting year 会计年度 lO
y1vw'  
accretion 增值；添加 N c(f+8  
accrual 应计项目；应累算数目 ?0tm{qP  
accrual basis 应计制；权责发生制 cV4]Y(9  
accrual basis accounting 应计制会计；权责发生制会计 kB9@ &t+  
accrue 应累算；应计 B9dc*  
accrued benefit 应累算利益 WX* uhR  
accrued charges 应计费用 DX_?-jw})f  
accrued cumulative preference share dividend 应累算的累积优先股股息 LeV";=_n  
accrued expenses 应累算费用 BG8`B'i  
accrued interest payable 应付利息；应计未付利息 Hxx]q+DAS  
accrued interest receivable 应收利息；应计未收利息 4^Og9}bm  
accrued right 累算权益 }R!t/8K  
accruing profit 应累算的利润 s`en8%  
accumulated fiscal reserve 累积财政储备 muMd
9\p  
accumulated profit 累积利润；滚存溢利 O>"T*   
accumulated reserve 累积储备 cD t|v~  
accumulation of surplus income 累积收益盈余 9]vy#a#  
acquired assets 既得资产 ?vP6~$*B  
acquisition 收购；购置；取得 WD@v<Wx)  
acquisition cost 购置成本 SUDvKP  
acquisition expenses 购置费用 M%Zh{  
acquisition of 100% interest 收购全部股权 u'T?e
+=  
acquisition of control 取得控制权 jqlfypU  
acquisition of fixed assets 购置固定资产 op($+Q  
acquisition of shell “买壳” /@64xrvIl=  
acquisition price 收购价 M5:j)oW  
act of God 天灾 UPy 4ST  
acting partner 执事合伙人 mu2|%$C;$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sIMN""@Y^  
active partner 积极参与的合伙人 y~'%PUN  
active trading 交投活跃 ojyP.R  
actual circulation 实际流通 cB)tfS4)  
actual cost 实际成本 M8R/a[ -A  
actual expenditure 实际开支；实际支出 [!#}#  
actual income 实际入息；实际收入；实际收益 C; ?<WtH  
actual market 现货市场 GX=U6n>  
actual price 现货价；实际价格 hU3sEOm>  
actual profit 实际利润 &b'{3o_KN  
actual quotation 实盘；实际价位；实际报价 0oe2X1.%  
actual year basis 按实际年度计算 " {X0&  
actuals 实货 V4&a+MJ@  
actuarial investigation 精算调查 `>GXJ~:D["  
actuarial principle 精算原则 mU]p K5  
actuarial report 精算师报告 E`Br#"/Bl  
Actuarial Society of Hong Kong 香港精算学会 mV0u:ws  
actuarial valuation 精算师估值 F:sUGM,  
actuary 精算师  1vYa&!  
ad referendum agreement 暂定协议；有待覆核的协定 X%5 `B2Wu  
ad valorem duty 从价税；按值征税 M/,lP  
ad valorem duty system 从价税制 p|em_!H"SH  
ad valorem fee 从价费 -p"}K~lt:  
ad valorem tariff 从价关税 0p+36g  
additional allowance 额外免税额 BMtk/r/  
additional amount for unexpired risk 未过期风险的额外款额 2UIZ<#|D>s  
additional assessable profit 补加应评税利润 u2IU/z8 ^  
additional assessment 补加评税 Cj=_WWo  
additional commitment 额外承担 FOh q&\nkU  
additional commitment vote 额外承担拨款 SkmKf~v  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;oO_5[,M  
additional dependent parent allowance 供养父母额外免税额 x`Wb9[u8  
additional provision 额外拨款 /Ny#+$cfk  
additional stamp duty 附加印花税 CM6! 1 7  
additional tax 补加税罚款；补加税款 a)L|kux;l  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jZH4]^De  
adjudged bankrupt 被裁定破产 @yj~5Gf(j  
adjudicated bankrupt 裁定破产人 gtIEpYN+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 L F&!od9[  
adjudication of bankruptcy 裁定破产；宣告破产 IgRi(q^b-  
adjudication of insolvency 裁定无力偿还债务 MdFFt:y:  
adjusted actual 经调整的实数；调整后的实数 x|gYxZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 MEM(uBYKOb  
adjusted figure 经调整的数字；调整后的数额
mi1^hl'2  
adjusted liabilities 经调整的负债；调整后的负债 ~
~O4!|t  
adjusted loss 经调整的亏损；调整后的亏损 j{johV+`8  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ("YWJJ'H  
adjusted profit 经调整的利润；调整后的利润 NV==[$(r  
adjusted surplus 经调整的盈余额；调整后的盈余额 I Bko"|e@  
adjusted value 经调整的价值；调整后的价值 h(^c5#.  
adjustment 调整；修订；理算〔保险〕 $ inKI  
adjustment centre 调剂中心 RN}joKV  
adjustment lag 调整过程的时间差距；调整时差 KEdqA/F>  
adjustment mechanism 调整机制 hgbf"J6V8  
adjustment of loss 亏损调整 o2;Eti  
adjustment process 调整过程；调整程序  6@"E*-z$  
adjustment range 调整幅度 JDW/Mc1bh  
administered exchange rate 受管制汇率 I_e7rE0`