[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: v:! Z=I}>  
b:Wm8pp?  
A share Ａ股；甲类股份 G+%zn|  
abatement of tax 减税；减扣免税额 ]!I7Y.w6  
ABN AMRO Bank N.V. 荷兰银行 .ni _p 6!  
above-the-line expenditure 线上项目支出；经常预算支出 {>R:vH8  
above-the-line receipt 线上项目收入；经常预算收入 8dO!  
ABSA Asia Limited 南非联合亚洲有限公司 -n=^ U  
absolute change 绝对数值变更 A Y*e@nk\  
absolute expenditure 实际开支 <g1hxfKx5  
absolute guideline figure 绝对准则数字 b\3Oyp>  
absolute interest 绝对权益 $"FQj4%d  
absolute order of discharge 绝对破产解除令 I(V!Mv8j  
absolute profit margin 绝对利润幅度 jFA
SX2.p  
absolute value 实值；绝对值 QWD'!)Zb  
absolutely vested interest 绝对既得权益 gu0j.XS^  
absorbed cost 已吸收成本；已分摊成本 *pSQU=dmS  
absorption 吸收；分摊；合并 `+o2DA)#(  
absorption rate 吸收率；摊配率；分摊率 fDT%!  
ACB Finance Limited 亚洲商业财务有限公司 %/|9@er  
acceptable form of reciprocity 合理的互惠条件 {U1?Et#  
acceptable rate 适当利率；适当汇率 s$cK
(S#  
acceptance agreement 承兑协议 o=50>$5jlS  
acceptance for honour 参加承兑 r[BVvX/,F  
acceptor 承兑人；接受人；受票人 vbb5f#WZ  
acceptor for honour 参加承兑人 mV
VD!  
accident insurance 意外保险 ' 0J1vG~c  
Accident Insurance Association of Hong Kong 香港意外保险公会 E~]R2!9  
accident insurance scheme 意外保险计划 }% `.h"  
accident year basis 意外年度基准 {@+Ty]e  
accommodation 通融；贷款 np8gKVD  
accommodation bill 通融票据；空头票据 >4#)r8;dx  
accommodation party 汇票代发人 EB2w0
a5  
account balance 帐户余额；帐户结余 mS~o?q-n  
account book 帐簿 U%<koD[,  
account collected in advance 预收款项 %k;|\%B`  
account current book 往来帐簿 7JEbH?lEN  
account of after-acquired property 事后取得的财产报告 |y0(Q V  
account of defaulter 拖欠帐目 JT3-AAi[Z  
account payable 应付帐款 F P* lQRA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~yH?=:>U  
account receivable 应收帐款 X~lVVBO  
account receivable report 应收帐款报表 ujlY!-GM  
account statement 结单；帐单；会计财务报表 t5y;CxL  
account title 帐户名称；会计科目 y~q8pH1  
accountant's report 会计师报告 <eQj` HL  
Accountant's Report Rules 会计师报告规则 .NYbi@bk(<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )n2 re?S  
Accounting Arrangements 《会计安排》 IF44F3(V4  
accounting basis 会计基础 ,Wk?I%>  
accounting by Official Receiver 破产管理署署长呈交的帐目 FFu9&8Y  
Accounting Circular 《会计通告》 -Z 4e.ay5  
accounting class 会计类别 L<ue$'  
accounting date 记帐日期；会计结算日期 y%%}k  
accounting for money 款项核算 tasUZ#\6  
Accounting Officer 会计主任 ^Wt *  
accounting period 会计报告期；会计期 Dpl A?  
accounting policy 会计政策；会计方针 n/+.s(7c  
accounting practice 会计惯例 S/9DtXQ  
accounting principle 会计准则 L&u$t}~)  
accounting record 会计记录 0:9.;x9_  
accounting report 会计报告 cc~O&?)i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 IOqwC
D[  
Accounting Society of China 中国会计学会 [_1G@S6Ex  
accounting statement 会计报表 ,N!o  
accounting system 会计制度；会计系统 L)@?e?9  
accounting transaction 会计事项；帐务交易 Zc W:6po>  
accounting treatment 会计处理 9f&C  
accounting year 会计年度 (O.d>  
accretion 增值；添加 j $?{\iXZ  
accrual 应计项目；应累算数目  X]wRwG  
accrual basis 应计制；权责发生制 zi]\<?\X  
accrual basis accounting 应计制会计；权责发生制会计 ll`>FcQ  
accrue 应累算；应计 KG|n  
accrued benefit 应累算利益 NTe5  
accrued charges 应计费用 0{,Z{&E  
accrued cumulative preference share dividend 应累算的累积优先股股息 y:~ZLTAv  
accrued expenses 应累算费用 #~C]ZrK  
accrued interest payable 应付利息；应计未付利息 ;[=8B\?  
accrued interest receivable 应收利息；应计未收利息 g^}8:,F_  
accrued right 累算权益 va}Pj#=  
accruing profit 应累算的利润 P<M?Qd1.  
accumulated fiscal reserve 累积财政储备 e=B|==E10M  
accumulated profit 累积利润；滚存溢利 tt0f-:#  
accumulated reserve 累积储备 eHn7iuS8  
accumulation of surplus income 累积收益盈余 57umx`m  
acquired assets 既得资产 -jb0o/:  
acquisition 收购；购置；取得 W-?()dX{  
acquisition cost 购置成本 NbgK@eV}+{  
acquisition expenses 购置费用  SL#0kc0x  
acquisition of 100% interest 收购全部股权  %oZ6l*  
acquisition of control 取得控制权 _'{_gei_P  
acquisition of fixed assets 购置固定资产 :h\Q;?  
acquisition of shell “买壳” G9xmmc  
acquisition price 收购价 SYCEQ5 -  
act of God 天灾 BD_Iz A<wK  
acting partner 执事合伙人 <<+\X:,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /OLFcxEWh  
active partner 积极参与的合伙人 Fcd3H$Na;  
active trading 交投活跃 El.hu%#n*G  
actual circulation 实际流通 wt!nMQ  
actual cost 实际成本 $$Oey)*  
actual expenditure 实际开支；实际支出 bpH^:fyLU`  
actual income 实际入息；实际收入；实际收益 RS)tO0  
actual market 现货市场 =&ks)MH-  
actual price 现货价；实际价格 pTPi@SBaP{  
actual profit 实际利润 |iE50,  
actual quotation 实盘；实际价位；实际报价 [5G6VNh=  
actual year basis 按实际年度计算 `$,GzS(  
actuals 实货 b:lP%|7  
actuarial investigation 精算调查 pWK(z[D  
actuarial principle 精算原则 Yw DbPX  
actuarial report 精算师报告 3I)VHMC  
Actuarial Society of Hong Kong 香港精算学会 _+K_5 IO4  
actuarial valuation 精算师估值 }1Gv)l7  
actuary 精算师 Z>)Bp/-  
ad referendum agreement 暂定协议；有待覆核的协定 3RY pJAH  
ad valorem duty 从价税；按值征税 Pv_Jm  
ad valorem duty system 从价税制 @k,z:~[C=  
ad valorem fee 从价费 g!lWu[d  
ad valorem tariff 从价关税 'gC_)rK*  
additional allowance 额外免税额 F`gi_;c  
additional amount for unexpired risk 未过期风险的额外款额 6-z%633DL  
additional assessable profit 补加应评税利润 ^@3sT,M,S  
additional assessment 补加评税 ([SU:F!uW(  
additional commitment 额外承担 $ M`hh{ -  
additional commitment vote 额外承担拨款 Sdt`i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g.BdlVB\  
additional dependent parent allowance 供养父母额外免税额 #gRM i)(F  
additional provision 额外拨款 `Aw^H !  
additional stamp duty 附加印花税 v|uAzM{73  
additional tax 补加税罚款；补加税款 Qw-~>d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gp>3I!bo[K  
adjudged bankrupt 被裁定破产 cAY:AtD  
adjudicated bankrupt 裁定破产人 F5P[dp-`1  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >,F bX8Zz  
adjudication of bankruptcy 裁定破产；宣告破产 B:'J`M"N  
adjudication of insolvency 裁定无力偿还债务 YC++&Nk  
adjusted actual 经调整的实数；调整后的实数 (s.0PO`  
adjusted current assets 经调整的流动资产；调整后的流动资产 OGK}EI  
adjusted figure 经调整的数字；调整后的数额 X:HacYqtC  
adjusted liabilities 经调整的负债；调整后的负债 ,{M^-3C  
adjusted loss 经调整的亏损；调整后的亏损 |TS>hwkI  
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 /j*d3  
adjusted profit 经调整的利润；调整后的利润 "iy  
adjusted surplus 经调整的盈余额；调整后的盈余额
jrr EAp  
adjusted value 经调整的价值；调整后的价值 hs^zTZ_  
adjustment 调整；修订；理算〔保险〕 11o.c;  
adjustment centre 调剂中心 y0sR6TY)f  
adjustment lag 调整过程的时间差距；调整时差 ''yB5#^w(  
adjustment mechanism 调整机制 U'H$`$Ov  
adjustment of loss 亏损调整 RRmz"j>  
adjustment process 调整过程；调整程序 O_`VV*  
adjustment range 调整幅度 /rWd=~[MO  
administered exchange rate 受管制汇率 b$
N2z