[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: 372rbY  
>:!5*E5?  
A share Ａ股；甲类股份 w2c?.x  
abatement of tax 减税；减扣免税额  %;'s4ly  
ABN AMRO Bank N.V. 荷兰银行 T>Z<]s  
above-the-line expenditure 线上项目支出；经常预算支出 e9tjw[+A  
above-the-line receipt 线上项目收入；经常预算收入 
t@;p  
ABSA Asia Limited 南非联合亚洲有限公司 ;(%QD 3>  
absolute change 绝对数值变更 H?Wya.7  
absolute expenditure 实际开支 gH vZVC[b  
absolute guideline figure 绝对准则数字 @mBQ?;qlK  
absolute interest 绝对权益 5DZ#9m/  
absolute order of discharge 绝对破产解除令 5tkAFb4P  
absolute profit margin 绝对利润幅度 Ml5w01O  
absolute value 实值；绝对值 z<;HQX,  
absolutely vested interest 绝对既得权益 j $:~Rek  
absorbed cost 已吸收成本；已分摊成本 (t|Zn@uY  
absorption 吸收；分摊；合并 "sCRdx]_  
absorption rate 吸收率；摊配率；分摊率 BO&bmfp7,  
ACB Finance Limited 亚洲商业财务有限公司 mJnIwdW*  
acceptable form of reciprocity 合理的互惠条件 V!=,0zy~Z  
acceptable rate 适当利率；适当汇率 3"i-o$P  
acceptance agreement 承兑协议 B9 uoVcW  
acceptance for honour 参加承兑 @.l@\4m  
acceptor 承兑人；接受人；受票人 "S]TP$O D  
acceptor for honour 参加承兑人 jr."I+  
accident insurance 意外保险 F>l] 9!P|m  
Accident Insurance Association of Hong Kong 香港意外保险公会 AT3Mlz~7#  
accident insurance scheme 意外保险计划 /~?*=}c^m  
accident year basis 意外年度基准 )akoa,#%6c  
accommodation 通融；贷款 t:Q*gWRh  
accommodation bill 通融票据；空头票据 4$<JHo @.  
accommodation party 汇票代发人 fr3d  
account balance 帐户余额；帐户结余 WT=;:j  
account book 帐簿 <'*LRd$1  
account collected in advance 预收款项 teF9Q+*~  
account current book 往来帐簿 KpGhQdR#  
account of after-acquired property 事后取得的财产报告 niyV8
v  
account of defaulter 拖欠帐目 u#.2w) !D  
account payable 应付帐款 oc`H}Wvn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 X"Swi&4  
account receivable 应收帐款 >bW#Zs,6  
account receivable report 应收帐款报表 VONDc1%ga  
account statement 结单；帐单；会计财务报表 o* H<K aX  
account title 帐户名称；会计科目 4[eXe$  
accountant's report 会计师报告 +<C!U'  
Accountant's Report Rules 会计师报告规则 %u 'ukcL7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q2gq }c~  
Accounting Arrangements 《会计安排》 QW
YJ*  
accounting basis 会计基础 R/YqyT\SM  
accounting by Official Receiver 破产管理署署长呈交的帐目 .q>iXE_c  
Accounting Circular 《会计通告》 C'x&Py/#  
accounting class 会计类别 ga+dt  
accounting date 记帐日期；会计结算日期 y)@wjH{6  
accounting for money 款项核算 ,zjv7$L  
Accounting Officer 会计主任 #6=  
accounting period 会计报告期；会计期 V,njO{Q  
accounting policy 会计政策；会计方针 g- gV
2$I  
accounting practice 会计惯例 k,*XG$2h  
accounting principle 会计准则 =^?/+p8k  
accounting record 会计记录 ?@86P|19  
accounting report 会计报告 %ET+iIhK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >[#f\bG>  
Accounting Society of China 中国会计学会 fJg+Ryo  
accounting statement 会计报表 <P_-s*b  
accounting system 会计制度；会计系统 h_'*XWd@  
accounting transaction 会计事项；帐务交易 9.#<b|g  
accounting treatment 会计处理 AK4t\D)K1  
accounting year 会计年度 <hyKu  
accretion 增值；添加 t6c4+D'{].  
accrual 应计项目；应累算数目 N!}f}oF  
accrual basis 应计制；权责发生制 2?Vd5xkt  
accrual basis accounting 应计制会计；权责发生制会计 $&c*'3  
accrue 应累算；应计 ^2rN>k,?  
accrued benefit 应累算利益 J&_n9$  
accrued charges 应计费用 Pq$n5fZC!  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~n_HP_Kf?  
accrued expenses 应累算费用 8s@3hXD&
 
accrued interest payable 应付利息；应计未付利息 PKz':_|  
accrued interest receivable 应收利息；应计未收利息 At;LO9T3z  
accrued right 累算权益 0y\Z9+G:  
accruing profit 应累算的利润 F+qm[Bc8  
accumulated fiscal reserve 累积财政储备 OyIw>Wfv  
accumulated profit 累积利润；滚存溢利 dZuOrTplA  
accumulated reserve 累积储备 ~xTt204S  
accumulation of surplus income 累积收益盈余 h(DTa  
acquired assets 既得资产 R=?[N z  
acquisition 收购；购置；取得 2=}FBA,2  
acquisition cost 购置成本 Q>z8IlJ}  
acquisition expenses 购置费用 V7/Rby Q  
acquisition of 100% interest 收购全部股权 h";L  
acquisition of control 取得控制权 u3D)M%e  
acquisition of fixed assets 购置固定资产 !4!~Lk=  
acquisition of shell “买壳” -{vD:Il=6  
acquisition price 收购价 Y]a@j!  
act of God 天灾 -Y8B~@]P?  
acting partner 执事合伙人 ]:n,RO6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4qa.1j(R/  
active partner 积极参与的合伙人 '"s@enD0y  
active trading 交投活跃 /-s6<e!  
actual circulation 实际流通 cMIE
tK`  
actual cost 实际成本 Z_NCD`i;  
actual expenditure 实际开支；实际支出 fP1!)po  
actual income 实际入息；实际收入；实际收益 :4|4=mkr  
actual market 现货市场 *qq+jsA6wH  
actual price 现货价；实际价格 LP=)~K
<  
actual profit 实际利润 q^nVN#  
actual quotation 实盘；实际价位；实际报价 @4#vm@Yf_  
actual year basis 按实际年度计算 b.938#3,  
actuals 实货
"@n%Z  
actuarial investigation 精算调查 ,!9zrYi}  
actuarial principle 精算原则 hbn([+xY  
actuarial report 精算师报告 9+N-eW_U  
Actuarial Society of Hong Kong 香港精算学会 l ,).p  
actuarial valuation 精算师估值 An@t?#4gxi  
actuary 精算师 Q2>gU#  
ad referendum agreement 暂定协议；有待覆核的协定 :Dp0?&_  
ad valorem duty 从价税；按值征税 Bbc^F Hip  
ad valorem duty system 从价税制 )
/P}?`I  
ad valorem fee 从价费 KPki}'GO  
ad valorem tariff 从价关税 73-p*o(pt  
additional allowance 额外免税额 Qb%J8juRf  
additional amount for unexpired risk 未过期风险的额外款额 "N#Y gSr  
additional assessable profit 补加应评税利润 ^zr`;cJ+c  
additional assessment 补加评税 JXxwr)i  
additional commitment 额外承担 ~J]qP#C  
additional commitment vote 额外承担拨款 qP ,E
BE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '%;m?t%q  
additional dependent parent allowance 供养父母额外免税额 1~gCtBRM  
additional provision 额外拨款 &,/S`ke=  
additional stamp duty 附加印花税 #&4=VGx{ #  
additional tax 补加税罚款；补加税款 d zMb5puH  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #9s,# }  
adjudged bankrupt 被裁定破产 {
8etv:y  
adjudicated bankrupt 裁定破产人 {`_i`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 kxCSs7J/  
adjudication of bankruptcy 裁定破产；宣告破产 u?EN  
adjudication of insolvency 裁定无力偿还债务 {RPI]DcO/  
adjusted actual 经调整的实数；调整后的实数 EX"yxZ~  
adjusted current assets 经调整的流动资产；调整后的流动资产 4Tc~b3\!Y  
adjusted figure 经调整的数字；调整后的数额 N>E_%]Ch  
adjusted liabilities 经调整的负债；调整后的负债 i~72bMw sA  
adjusted loss 经调整的亏损；调整后的亏损 jWgX_//!  
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 Fzcwy V   
adjusted profit 经调整的利润；调整后的利润 =MWHJ'3-/  
adjusted surplus 经调整的盈余额；调整后的盈余额 }B^tL$k  
adjusted value 经调整的价值；调整后的价值 z9"U!A4  
adjustment 调整；修订；理算〔保险〕 iRBfx  
adjustment centre 调剂中心 +,l-Nz  
adjustment lag 调整过程的时间差距；调整时差 -RLOD\ZBh  
adjustment mechanism 调整机制 HKeK<V  
adjustment of loss 亏损调整 Bp{Ri_&A  
adjustment process 调整过程；调整程序 tX[WH\(xI  
adjustment range 调整幅度 5twhm  
administered exchange rate 受管制汇率 )PZT4jTt