[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: m6K7D( [f  
j82w 3  
A share Ａ股；甲类股份 }s'=w]m  
abatement of tax 减税；减扣免税额 WH39=)D%u  
ABN AMRO Bank N.V. 荷兰银行 EyU6^  
above-the-line expenditure 线上项目支出；经常预算支出 b|Ge#o  
above-the-line receipt 线上项目收入；经常预算收入 ZDp^k{AN9a  
ABSA Asia Limited 南非联合亚洲有限公司 f2o6GC_  
absolute change 绝对数值变更 V;CRs\aYf  
absolute expenditure 实际开支 }|;j2'(R  
absolute guideline figure 绝对准则数字 /\mY
Xi\  
absolute interest 绝对权益 `~VL&o1>  
absolute order of discharge 绝对破产解除令 TTa3DbFp%  
absolute profit margin 绝对利润幅度 PbS1`8|4  
absolute value 实值；绝对值 .XeZjoJ$z  
absolutely vested interest 绝对既得权益 YG=:lf  
absorbed cost 已吸收成本；已分摊成本 :XAyMK7  
absorption 吸收；分摊；合并 *6AqRE  
absorption rate 吸收率；摊配率；分摊率 q&?hwX Z7  
ACB Finance Limited 亚洲商业财务有限公司 j(;ou
?Uh  
acceptable form of reciprocity 合理的互惠条件 -Q<OSa='  
acceptable rate 适当利率；适当汇率 os;94yd)  
acceptance agreement 承兑协议 kxEq_FX  
acceptance for honour 参加承兑 keD?#yY  
acceptor 承兑人；接受人；受票人 <wFmfrx+
v  
acceptor for honour 参加承兑人 %WR"qd&HSh  
accident insurance 意外保险 F,VWi$Po\N  
Accident Insurance Association of Hong Kong 香港意外保险公会 *Od?>z  
accident insurance scheme 意外保险计划 tQT<1Q02i  
accident year basis 意外年度基准 9$9aBW  
accommodation 通融；贷款 e2V;6N  
accommodation bill 通融票据；空头票据 bk=;=K  
accommodation party 汇票代发人 ALO/{:l(  
account balance 帐户余额；帐户结余 ac@\\2srV  
account book 帐簿 I H#CaD  
account collected in advance 预收款项 gG.+3=  
account current book 往来帐簿 0(u}z  
account of after-acquired property 事后取得的财产报告 hMS:t(N{  
account of defaulter 拖欠帐目 #"TYk@whWf  
account payable 应付帐款 Y^d#8^cP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W]bytsl  
account receivable 应收帐款 jp~Tlomp  
account receivable report 应收帐款报表 $}S0 LZ_H  
account statement 结单；帐单；会计财务报表 Oi~Dio_?  
account title 帐户名称；会计科目 `S?_=JIX  
accountant's report 会计师报告 rbv  
Accountant's Report Rules 会计师报告规则 Jc5YGj7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =
2rdbq6R  
Accounting Arrangements 《会计安排》 I(&N2L$-  
accounting basis 会计基础 /GJL&RMx  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~X<$l+5  
Accounting Circular 《会计通告》 wfu`(4  
accounting class 会计类别 G#NbLj`h  
accounting date 记帐日期；会计结算日期 NgsEEPu?  
accounting for money 款项核算 !J{[XT  
Accounting Officer 会计主任 w&es N$2  
accounting period 会计报告期；会计期 fn7?g  
accounting policy 会计政策；会计方针 OaoHN& "  
accounting practice 会计惯例 YaQ5Z-c  
accounting principle 会计准则 N^F5J  
accounting record 会计记录 x+'Ea.^  
accounting report 会计报告 4XiQ8
"C  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9Ou}8a?m"  
Accounting Society of China 中国会计学会 1_9Ka V  
accounting statement 会计报表 {H9
g&pfv  
accounting system 会计制度；会计系统 <pG 4g  
accounting transaction 会计事项；帐务交易

'@.Lg0`  
accounting treatment 会计处理 n^qwE
 
accounting year 会计年度 t(.vX  
accretion 增值；添加 &"Cy&[  
accrual 应计项目；应累算数目 )`W|J%w+  
accrual basis 应计制；权责发生制 9-1 'jNV  
accrual basis accounting 应计制会计；权责发生制会计 n >E1\($   
accrue 应累算；应计 ZtGkMd$  
accrued benefit 应累算利益 EUgKJ=jw  
accrued charges 应计费用 QiV
KaBS8  
accrued cumulative preference share dividend 应累算的累积优先股股息 (&V*~OR  
accrued expenses 应累算费用 S @!z'$&  
accrued interest payable 应付利息；应计未付利息 &K=)YpT  
accrued interest receivable 应收利息；应计未收利息 >8vq`,e  
accrued right 累算权益 0oi.k;  
accruing profit 应累算的利润 #!yX2lR  
accumulated fiscal reserve 累积财政储备 n1R{[\ >1  
accumulated profit 累积利润；滚存溢利 3aU4Z|f~  
accumulated reserve 累积储备 {VM^K1  
accumulation of surplus income 累积收益盈余 [{`&
a#Q  
acquired assets 既得资产 O_ $zK  
acquisition 收购；购置；取得 M#8_Qbvfk  
acquisition cost 购置成本 nS.qK/.s  
acquisition expenses 购置费用 PuBE=9,  
acquisition of 100% interest 收购全部股权 4QiV@#o:  
acquisition of control 取得控制权 Pum&\.l  
acquisition of fixed assets 购置固定资产 q!5`9u6  
acquisition of shell “买壳” !@T~m1L eY  
acquisition price 收购价 *'{9(Oj  
act of God 天灾 *Kq;xM6Ck  
acting partner 执事合伙人 ~ `{{Z&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7}&vEc@w&  
active partner 积极参与的合伙人 Ne1W!0YLK  
active trading 交投活跃 r=RiuxxTq  
actual circulation 实际流通 'XYjo&w  
actual cost 实际成本 6HVX4Z#VH  
actual expenditure 实际开支；实际支出 H~ >\HV*  
actual income 实际入息；实际收入；实际收益 UhU+vy6)/  
actual market 现货市场 :F"NF
  
actual price 现货价；实际价格 _4k zlD  
actual profit 实际利润 )U}`x }:,  
actual quotation 实盘；实际价位；实际报价 {e[~1]j3  
actual year basis 按实际年度计算 !\Xrl) $j{  
actuals 实货 a?W<<9]  
actuarial investigation 精算调查 +J42pSxzoo  
actuarial principle 精算原则 BGu<1$G  
actuarial report 精算师报告 LTb#1JC  
Actuarial Society of Hong Kong 香港精算学会  >4=7t&h  
actuarial valuation 精算师估值 uXG$YDKqC  
actuary 精算师 HMKogGTTo  
ad referendum agreement 暂定协议；有待覆核的协定 n2'XWbMaL  
ad valorem duty 从价税；按值征税 $TAsb>W!(  
ad valorem duty system 从价税制 4C;"4''L  
ad valorem fee 从价费 _.W;hf`  
ad valorem tariff 从价关税 !(j<Y0xo:  
additional allowance 额外免税额 5'wFZ=>vMt  
additional amount for unexpired risk 未过期风险的额外款额 99~-TiU  
additional assessable profit 补加应评税利润 g- INhzMu  
additional assessment 补加评税 mJVru0  
additional commitment 额外承担 6\QsK96_  
additional commitment vote 额外承担拨款  SmAF+d
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dA(+02U/.  
additional dependent parent allowance 供养父母额外免税额 QT(]S>--n  
additional provision 额外拨款 Jb 7^'P  
additional stamp duty 附加印花税 [bBPs&7u  
additional tax 补加税罚款；补加税款 %w3tzE1Hq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,!^;<UR:  
adjudged bankrupt 被裁定破产 --7@rxv  
adjudicated bankrupt 裁定破产人 R:44Gv7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 VY!A]S"  
adjudication of bankruptcy 裁定破产；宣告破产 EM'#'fBZ>Y  
adjudication of insolvency 裁定无力偿还债务 Z =*h9,MY  
adjusted actual 经调整的实数；调整后的实数 =u5( zaBe  
adjusted current assets 经调整的流动资产；调整后的流动资产 J p0j  
adjusted figure 经调整的数字；调整后的数额 u6*0% Km  
adjusted liabilities 经调整的负债；调整后的负债 CL!s #w1I\  
adjusted loss 经调整的亏损；调整后的亏损 vH"^a/95|  
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 vC^n_  
adjusted profit 经调整的利润；调整后的利润 qcBamf  
adjusted surplus 经调整的盈余额；调整后的盈余额 aSfAu!j)  
adjusted value 经调整的价值；调整后的价值 @@6c{r^P  
adjustment 调整；修订；理算〔保险〕 z{U^j:A
 
adjustment centre 调剂中心 bI)%g  
adjustment lag 调整过程的时间差距；调整时差 :*tFW~<*b  
adjustment mechanism 调整机制 r{Z4ifSl(  
adjustment of loss 亏损调整 9_%??@^>  
adjustment process 调整过程；调整程序 8;(3fSNC  
adjustment range 调整幅度 W3B:)<f  
administered exchange rate 受管制汇率 `k9a$@X
g