[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: )~G
mU9f  
?so =;gh  
A share Ａ股；甲类股份 4(#'_j S  
abatement of tax 减税；减扣免税额 kVuUjP6(c  
ABN AMRO Bank N.V. 荷兰银行 vt/x ,Y  
above-the-line expenditure 线上项目支出；经常预算支出 C>ICu*PW  
above-the-line receipt 线上项目收入；经常预算收入 *1ilkmL%  
ABSA Asia Limited 南非联合亚洲有限公司 `vU%*g&R  
absolute change 绝对数值变更 \q>bs|2  
absolute expenditure 实际开支 %h hf
U6[  
absolute guideline figure 绝对准则数字 B+$%*%b  
absolute interest 绝对权益 P:hBt\5B  
absolute order of discharge 绝对破产解除令 *2ZjE!A  
absolute profit margin 绝对利润幅度 CLxynZ\;  
absolute value 实值；绝对值 B~?*?Z'  
absolutely vested interest 绝对既得权益 OstQqV%@  
absorbed cost 已吸收成本；已分摊成本 +xRK5+}9  
absorption 吸收；分摊；合并 >>QY'1Eu  
absorption rate 吸收率；摊配率；分摊率 C>]0YO k2  
ACB Finance Limited 亚洲商业财务有限公司 1ufp qqk  
acceptable form of reciprocity 合理的互惠条件 S%$ }(  
acceptable rate 适当利率；适当汇率 0B[="rTS7#  
acceptance agreement 承兑协议 kPKB| kP\  
acceptance for honour 参加承兑 Je';9(
ZK  
acceptor 承兑人；接受人；受票人 \J4L:.`qS  
acceptor for honour 参加承兑人 uY{|szC^2  
accident insurance 意外保险 G?9"Y%  
Accident Insurance Association of Hong Kong 香港意外保险公会 2pZXZ  
accident insurance scheme 意外保险计划 D+#E-8  
accident year basis 意外年度基准 'HO$C,1]  
accommodation 通融；贷款 SDC4L <!  
accommodation bill 通融票据；空头票据 }cM}Oavh  
accommodation party 汇票代发人 imVo<Je7z(  
account balance 帐户余额；帐户结余 _1!7V3|^  
account book 帐簿 ,D5
cjaX<  
account collected in advance 预收款项 ?'IP4z;y  
account current book 往来帐簿 Z EQ@IS:Y  
account of after-acquired property 事后取得的财产报告 XP`Nf)3{Yd  
account of defaulter 拖欠帐目 b k~(^!R  
account payable 应付帐款 +*\u :n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 32(^Te]:  
account receivable 应收帐款 T*I{W W  
account receivable report 应收帐款报表 :vYYfs&  
account statement 结单；帐单；会计财务报表 @Rg/~\K  
account title 帐户名称；会计科目 x" 7H5<  
accountant's report 会计师报告 ?(xnSW@r  
Accountant's Report Rules 会计师报告规则 3t.l5m Rg5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *HU &4E\a  
Accounting Arrangements 《会计安排》 u:}%xD6  
accounting basis 会计基础 4M^=nae  
accounting by Official Receiver 破产管理署署长呈交的帐目 _PPy44r2  
Accounting Circular 《会计通告》 We)xB  
accounting class 会计类别 O6@j &*jS  
accounting date 记帐日期；会计结算日期 .[YuRLGz  
accounting for money 款项核算 !'Ak&j1:`  
Accounting Officer 会计主任 c& <Fr[AK  
accounting period 会计报告期；会计期 6S}, (=  
accounting policy 会计政策；会计方针 +|*IZ:w)  
accounting practice 会计惯例 {0r0\D>bw  
accounting principle 会计准则 t1]K<>g  
accounting record 会计记录 9
/9j+5}+  
accounting report 会计报告 zlyS}x@p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Fzm*Pz3  
Accounting Society of China 中国会计学会 Q
Z!Y2Bz(4  
accounting statement 会计报表 1eA
7>$w}[  
accounting system 会计制度；会计系统 ~cWAl,(B<F  
accounting transaction 会计事项；帐务交易 9q)Kfz  
accounting treatment 会计处理 f}6s Q5  
accounting year 会计年度 65L6:}#  
accretion 增值；添加 XWnVgY s  
accrual 应计项目；应累算数目 W,D4.w$@'  
accrual basis 应计制；权责发生制
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accrual basis accounting 应计制会计；权责发生制会计 2{D{sa  
accrue 应累算；应计 r`$OO,W  
accrued benefit 应累算利益 84$nT>c  
accrued charges 应计费用 }~2LW" 1'  
accrued cumulative preference share dividend 应累算的累积优先股股息 Mc@
e0
  
accrued expenses 应累算费用 "_P ;2N6  
accrued interest payable 应付利息；应计未付利息 C mu@4j&  
accrued interest receivable 应收利息；应计未收利息 ih)zG  
accrued right 累算权益 &)2i[X  
accruing profit 应累算的利润 Y2|#V#  
accumulated fiscal reserve 累积财政储备 FSP+? ((  
accumulated profit 累积利润；滚存溢利 IO wj>t  
accumulated reserve 累积储备 #||}R[~P"  
accumulation of surplus income 累积收益盈余 90Pl$#cb2  
acquired assets 既得资产 dA#Q}.*r  
acquisition 收购；购置；取得 uyO/55;HO  
acquisition cost 购置成本 B{/R: Hm  
acquisition expenses 购置费用 FO+Zue.RS  
acquisition of 100% interest 收购全部股权 >~#yu&*D  
acquisition of control 取得控制权 A8x
vo/n$  
acquisition of fixed assets 购置固定资产 ^/)^7\@  
acquisition of shell “买壳” ]Gzm^6v  
acquisition price 收购价 i6R~`0>Q  
act of God 天灾 Ac96 [  
acting partner 执事合伙人 B#exHf8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :D euX  
active partner 积极参与的合伙人 ?:pP8/y  
active trading 交投活跃 iMAfJ-oN  
actual circulation 实际流通 yZ @"\Z!  
actual cost 实际成本 tW.9yII  
actual expenditure 实际开支；实际支出 c7<wZ  
actual income 实际入息；实际收入；实际收益 vhe>)h*B  
actual market 现货市场 .I$qCb|FP  
actual price 现货价；实际价格 XywE1}3  
actual profit 实际利润 67VL@ ]  
actual quotation 实盘；实际价位；实际报价 l#m#c6;=  
actual year basis 按实际年度计算 cIUHa  
actuals 实货 4Fa~Aog  
actuarial investigation 精算调查 XQ#;Zs/l  
actuarial principle 精算原则 Z.c'Hs+;  
actuarial report 精算师报告 d.3E[AJa(  
Actuarial Society of Hong Kong 香港精算学会 ^tqzq0  
actuarial valuation 精算师估值 lyIl-!|
 
actuary 精算师 b v G/|U  
ad referendum agreement 暂定协议；有待覆核的协定 O80<Z#%j`  
ad valorem duty 从价税；按值征税 <S\jpB  
ad valorem duty system 从价税制 +Um( h-;  
ad valorem fee 从价费 =w;F<M|Y  
ad valorem tariff 从价关税 gGvz(R:
y  
additional allowance 额外免税额 SlgN&{Bk  
additional amount for unexpired risk 未过期风险的额外款额 bT\1>  
additional assessable profit 补加应评税利润 6TYY UM"&  
additional assessment 补加评税 _7<FOOM%8y  
additional commitment 额外承担 +GG9^:<yr  
additional commitment vote 额外承担拨款 jDKO
} bQ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ={_C&57N1  
additional dependent parent allowance 供养父母额外免税额 ;l4[%xld  
additional provision 额外拨款
+vvv[  
additional stamp duty 附加印花税 R_(tjkT  
additional tax 补加税罚款；补加税款  ;ZH3{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3Iua*#<m,  
adjudged bankrupt 被裁定破产 ?F i=P#  
adjudicated bankrupt 裁定破产人 N<|@y mi  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Mxe}B'  
adjudication of bankruptcy 裁定破产；宣告破产 z xMXXm;  
adjudication of insolvency 裁定无力偿还债务 VkvB<3  
adjusted actual 经调整的实数；调整后的实数 48c1gUwoP  
adjusted current assets 经调整的流动资产；调整后的流动资产 RzxNbeki[W  
adjusted figure 经调整的数字；调整后的数额 1j
CLO}  
adjusted liabilities 经调整的负债；调整后的负债 Mc=$/ o  
adjusted loss 经调整的亏损；调整后的亏损 %Da8{%{`Pc  
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 V:qSy#e  
adjusted profit 经调整的利润；调整后的利润 tU4s'J  
adjusted surplus 经调整的盈余额；调整后的盈余额 XnDUa3  
adjusted value 经调整的价值；调整后的价值 .}&`TU  
adjustment 调整；修订；理算〔保险〕 OPwtV9%  
adjustment centre 调剂中心 (^s>m,h  
adjustment lag 调整过程的时间差距；调整时差 MTsM]o  
adjustment mechanism 调整机制 Qi^Z 11  
adjustment of loss 亏损调整 V}bjK8$$  
adjustment process 调整过程；调整程序 w0ht  
adjustment range 调整幅度 K$>%e36Cc  
administered exchange rate 受管制汇率 9}l33T4T