[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: s\dhQZw3  
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2Rw)!N  
A share Ａ股；甲类股份 -Ka0B={Z  
abatement of tax 减税；减扣免税额 ]CZ&JL  
ABN AMRO Bank N.V. 荷兰银行 p&<X&D   
above-the-line expenditure 线上项目支出；经常预算支出 XJ9bY\>)q1  
above-the-line receipt 线上项目收入；经常预算收入 \[F4ooe  
ABSA Asia Limited 南非联合亚洲有限公司 9_5tA'Q  
absolute change 绝对数值变更 dt=5 Pnf[y  
absolute expenditure 实际开支 Q?"-[6[v  
absolute guideline figure 绝对准则数字 5p5S_%R$e  
absolute interest 绝对权益 +jIE,N  
absolute order of discharge 绝对破产解除令 RBM(>lU:  
absolute profit margin 绝对利润幅度 a eo/4  
absolute value 实值；绝对值 c N^,-~U  
absolutely vested interest 绝对既得权益 6D n[9V  
absorbed cost 已吸收成本；已分摊成本 G: p!PB>=  
absorption 吸收；分摊；合并 Ne 9R u'B6  
absorption rate 吸收率；摊配率；分摊率 km+}./@  
ACB Finance Limited 亚洲商业财务有限公司 8`j;v>2
 
acceptable form of reciprocity 合理的互惠条件 J Je?Zu\  
acceptable rate 适当利率；适当汇率 ]&kzIxh  
acceptance agreement 承兑协议 Vg^@6zU  
acceptance for honour 参加承兑 =|G l  
acceptor 承兑人；接受人；受票人 |=CV.Su  
acceptor for honour 参加承兑人 l|onH;g\  
accident insurance 意外保险 {@gTs  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?]bZ
6|;2  
accident insurance scheme 意外保险计划 \hcb~>=C  
accident year basis 意外年度基准 |[]"{Eo"}  
accommodation 通融；贷款 g,seqh%  
accommodation bill 通融票据；空头票据 eE'2B."F  
accommodation party 汇票代发人 hc4W|Ofj  
account balance 帐户余额；帐户结余 V9o_ Q  
account book 帐簿 h0)Wy>B=,  
account collected in advance 预收款项 U]h5Q.<SG  
account current book 往来帐簿 QX$i ]y%S  
account of after-acquired property 事后取得的财产报告 _a3,Zuv  
account of defaulter 拖欠帐目 hiN6]jL|O  
account payable 应付帐款 8`/nk`;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Uhz<B #tj  
account receivable 应收帐款 E'J|  p7  
account receivable report 应收帐款报表 !SFF 79$c  
account statement 结单；帐单；会计财务报表 aH1mW;,1u  
account title 帐户名称；会计科目 b-x,`s  
accountant's report 会计师报告 TLk=HGw  
Accountant's Report Rules 会计师报告规则 8yDu(.Q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 kN )m"}gX  
Accounting Arrangements 《会计安排》 (|PxR#{l<  
accounting basis 会计基础 {t;{={$  
accounting by Official Receiver 破产管理署署长呈交的帐目 4Fr\=TX  
Accounting Circular 《会计通告》 ]zza/O;31(  
accounting class 会计类别 3Hli^9&OX_  
accounting date 记帐日期；会计结算日期 D%0GXUp  
accounting for money 款项核算 \H zI*|*A  
Accounting Officer 会计主任 |W/_S^C  
accounting period 会计报告期；会计期 x@I(G "  
accounting policy 会计政策；会计方针 4D`T_l  
accounting practice 会计惯例 yBPaGZ{f  
accounting principle 会计准则 i7fQj, q  
accounting record 会计记录 :(|;J<R%_  
accounting report 会计报告 ]tVU$9D   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dfDz/sD*  
Accounting Society of China 中国会计学会 }lk_Oe1  
accounting statement 会计报表 tfr*/+F  
accounting system 会计制度；会计系统 }D7q)_g=  
accounting transaction 会计事项；帐务交易 kphv)a4z=  
accounting treatment 会计处理 >HUU`= SC  
accounting year 会计年度 SY` U]-h  
accretion 增值；添加 CE$c/d[N.  
accrual 应计项目；应累算数目 Ew=8"V`C  
accrual basis 应计制；权责发生制 ov=[g l  
accrual basis accounting 应计制会计；权责发生制会计 .]qj]; m  
accrue 应累算；应计
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accrued benefit 应累算利益 TvE M{  
accrued charges 应计费用 D-/K'
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accrued cumulative preference share dividend 应累算的累积优先股股息 8}
\Lt  
accrued expenses 应累算费用 LsnM5GU7  
accrued interest payable 应付利息；应计未付利息 ()Z!u%j  
accrued interest receivable 应收利息；应计未收利息 (>x4X@b  
accrued right 累算权益 '*5I5'[ X,  
accruing profit 应累算的利润 ?= B$-)/  
accumulated fiscal reserve 累积财政储备 IRemF@  
accumulated profit 累积利润；滚存溢利 -; TqdL@  
accumulated reserve 累积储备 ^G+1nY4?J  
accumulation of surplus income 累积收益盈余 W2 7EU/+3  
acquired assets 既得资产 XHgwK@GU  
acquisition 收购；购置；取得 coHzbD~#H  
acquisition cost 购置成本 %pNK ?M+  
acquisition expenses 购置费用 Tw < N  
acquisition of 100% interest 收购全部股权 ysV0Ed  
acquisition of control 取得控制权 GNzkVy:u  
acquisition of fixed assets 购置固定资产 YK/?~p9:  
acquisition of shell “买壳” fQ5VRpWGn  
acquisition price 收购价 y]B?{m``6  
act of God 天灾 W>Eee?  
acting partner 执事合伙人 :A\8#]3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ErK5iTSD  
active partner 积极参与的合伙人 bsw0+UY=9  
active trading 交投活跃 )oJn@82C|  
actual circulation 实际流通 wuCiO;w  
actual cost 实际成本 
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actual expenditure 实际开支；实际支出 _ cK"y2  
actual income 实际入息；实际收入；实际收益 c rPEr  
actual market 现货市场 $R3]y9`?  
actual price 现货价；实际价格 %O`e!p  
actual profit 实际利润 <=A1d\   
actual quotation 实盘；实际价位；实际报价 _ji"##K  
actual year basis 按实际年度计算 \WG6
\Zg0A  
actuals 实货 %e2,p&0G  
actuarial investigation 精算调查 {OP[Rrm  
actuarial principle 精算原则
PG<tic<?  
actuarial report 精算师报告 pe>R2<!$  
Actuarial Society of Hong Kong 香港精算学会 UI}v{0
5]  
actuarial valuation 精算师估值 *2ZX*w37  
actuary 精算师 :c@v_J6C&  
ad referendum agreement 暂定协议；有待覆核的协定 luYkC@I@a  
ad valorem duty 从价税；按值征税 nqNL[w6{  
ad valorem duty system 从价税制 S>isWte  
ad valorem fee 从价费 ct+ ;W  
ad valorem tariff 从价关税 >J+'hm@  
additional allowance 额外免税额 W 86`R  
additional amount for unexpired risk 未过期风险的额外款额 ~Rd,jfx  
additional assessable profit 补加应评税利润 <rZ(B>$  
additional assessment 补加评税 fvn`$  
additional commitment 额外承担 n$RhD93  
additional commitment vote 额外承担拨款 n,hl6[OL7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '\8gY((7  
additional dependent parent allowance 供养父母额外免税额 (3Hz=k_  
additional provision 额外拨款 :ulOG{z  
additional stamp duty 附加印花税 7\>P@s
  
additional tax 补加税罚款；补加税款 J jRz<T;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qPeaSv]W  
adjudged bankrupt 被裁定破产 w&yK*nBK  
adjudicated bankrupt 裁定破产人 F?#^wm5TZ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费  xE.K  
adjudication of bankruptcy 裁定破产；宣告破产 $VOSd<87  
adjudication of insolvency 裁定无力偿还债务 :.wR*E  
adjusted actual 经调整的实数；调整后的实数 eT33&: n4  
adjusted current assets 经调整的流动资产；调整后的流动资产 hTZ&  
adjusted figure 经调整的数字；调整后的数额 }71a3EUK  
adjusted liabilities 经调整的负债；调整后的负债 <d89eV+  
adjusted loss 经调整的亏损；调整后的亏损 XpWcf ([  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 _ L}k.  
adjusted profit 经调整的利润；调整后的利润 Dv~W!T i  
adjusted surplus 经调整的盈余额；调整后的盈余额 YJdM6   
adjusted value 经调整的价值；调整后的价值 1t&LNIc|^  
adjustment 调整；修订；理算〔保险〕 8S*3W3HY  
adjustment centre 调剂中心 xQLVFgd  
adjustment lag 调整过程的时间差距；调整时差 .SZZT0Z  
adjustment mechanism 调整机制 Jbv66)0M  
adjustment of loss 亏损调整 %d-|C.  
adjustment process 调整过程；调整程序 D d['e  
adjustment range 调整幅度 mX8k4$z  
administered exchange rate 受管制汇率 ncw)VH;_-