[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: drc]"6 k  
7@*l2edXm+  
A share Ａ股；甲类股份 )lsR8Hi8  
abatement of tax 减税；减扣免税额 #ovmX  
ABN AMRO Bank N.V. 荷兰银行 9;*-y$@  
above-the-line expenditure 线上项目支出；经常预算支出 ]&mN~$+C  
above-the-line receipt 线上项目收入；经常预算收入 1>"[b8a/  
ABSA Asia Limited 南非联合亚洲有限公司 4I97<zmrT  
absolute change 绝对数值变更 ,m)k;co^  
absolute expenditure 实际开支 byW9]('e  
absolute guideline figure 绝对准则数字 _R 6+bB$  
absolute interest 绝对权益 fI([vI
 
absolute order of discharge 绝对破产解除令 WzwH;!  
absolute profit margin 绝对利润幅度 Y AoGVey  
absolute value 实值；绝对值 /\0rR T  
absolutely vested interest 绝对既得权益 X/l{E4Ex  
absorbed cost 已吸收成本；已分摊成本 BD(Y=g  
absorption 吸收；分摊；合并 ^UEExjf  
absorption rate 吸收率；摊配率；分摊率 ^[]@dk9  
ACB Finance Limited 亚洲商业财务有限公司 IW<nfg  
acceptable form of reciprocity 合理的互惠条件 g} /efE  
acceptable rate 适当利率；适当汇率 ZWH9E.uj  
acceptance agreement 承兑协议 hhU: nw  
acceptance for honour 参加承兑 ?mCino  
acceptor 承兑人；接受人；受票人 +=Q/'g   
acceptor for honour 参加承兑人 #2~-I  
accident insurance 意外保险 yD-L:)@"  
Accident Insurance Association of Hong Kong 香港意外保险公会 Pzl2X@{%  
accident insurance scheme 意外保险计划 p]-\\o}  
accident year basis 意外年度基准 BS_ 3|  
accommodation 通融；贷款 ^DWvzfj  
accommodation bill 通融票据；空头票据 PS=N]e7k'  
accommodation party 汇票代发人 &*4C{N  
account balance 帐户余额；帐户结余 sG6ts,={  
account book 帐簿 OrJuE[R.  
account collected in advance 预收款项 T|o ]8z  
account current book 往来帐簿 v,VCbmc  
account of after-acquired property 事后取得的财产报告 \[57Dmo  
account of defaulter 拖欠帐目 'Cv>V"X: `  
account payable 应付帐款 jrl'?`O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^z%ShmM&LZ  
account receivable 应收帐款 p!OCF]r  
account receivable report 应收帐款报表 DNGXp5
I  
account statement 结单；帐单；会计财务报表 ,L.*95,  
account title 帐户名称；会计科目 Q,f~7IVX  
accountant's report 会计师报告 DQ86(4e*g#  
Accountant's Report Rules 会计师报告规则 Sl!#!FGI  
accounting and auditing procedure 会计与审计程序；会计与核数程序 nN]G
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Accounting Arrangements 《会计安排》 7^2  
accounting basis 会计基础 Z?);^m|T  
accounting by Official Receiver 破产管理署署长呈交的帐目 !G8=S'~~  
Accounting Circular 《会计通告》 -*<4 hFb  
accounting class 会计类别 s)L\D$;+O  
accounting date 记帐日期；会计结算日期 vo]!IY  
accounting for money 款项核算 L^{1dVGWNa  
Accounting Officer 会计主任 5!b+^UR;z  
accounting period 会计报告期；会计期 s IE2a0+  
accounting policy 会计政策；会计方针 djk?;^8  
accounting practice 会计惯例 ,DZoE~  
accounting principle 会计准则 =sYUzYm  
accounting record 会计记录 UK7pQt}9  
accounting report 会计报告 DT Cwf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hp$/O4fD  
Accounting Society of China 中国会计学会 pXy'Ss@y  
accounting statement 会计报表 EDA%qNd]j  
accounting system 会计制度；会计系统 BWWO=N  
accounting transaction 会计事项；帐务交易 ,Hzz:ce  
accounting treatment 会计处理 &qjc+-r{l  
accounting year 会计年度 l@irAtg4  
accretion 增值；添加 l 10p'9n  
accrual 应计项目；应累算数目 QH d^?H*  
accrual basis 应计制；权责发生制 M&v;# CV  
accrual basis accounting 应计制会计；权责发生制会计 Mxmo}tt  
accrue 应累算；应计 $5]}]  
accrued benefit 应累算利益 `k.Tfdu
)K  
accrued charges 应计费用 /FthT  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^c-8~r|y,  
accrued expenses 应累算费用 !2o1c  
accrued interest payable 应付利息；应计未付利息 T)Zef  
accrued interest receivable 应收利息；应计未收利息
L* 0$x  
accrued right 累算权益 AL;z's(F?  
accruing profit 应累算的利润 sP'U9l  
accumulated fiscal reserve 累积财政储备 lM|}K-2
 
accumulated profit 累积利润；滚存溢利 sy]hMGH:3W  
accumulated reserve 累积储备 E-`3}"{  
accumulation of surplus income 累积收益盈余 B@ xjwBUk  
acquired assets 既得资产 }mYxI^n  
acquisition 收购；购置；取得 "M!]t,?S  
acquisition cost 购置成本 [ X%Wg:K  
acquisition expenses 购置费用 iCtDV5  
acquisition of 100% interest 收购全部股权 3-PqUJT$  
acquisition of control 取得控制权 z|$ M,?r'  
acquisition of fixed assets 购置固定资产 F%tV^$%  
acquisition of shell “买壳” -\9K'8 C  
acquisition price 收购价
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act of God 天灾 7@1GSO:Yf  
acting partner 执事合伙人 f|'0FI  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )Ggv_mc h  
active partner 积极参与的合伙人 L[cP2X]NQ  
active trading 交投活跃 ,6 IKkyD  
actual circulation 实际流通 DP8%/CV!*  
actual cost 实际成本 &|K9qa~)Y  
actual expenditure 实际开支；实际支出 PNs*+/-S  
actual income 实际入息；实际收入；实际收益 t+ vz=`  
actual market 现货市场 SYd6D@^2j  
actual price 现货价；实际价格 67g"8R#.V  
actual profit 实际利润 S0' ACt`  
actual quotation 实盘；实际价位；实际报价 rQD^O4j R  
actual year basis 按实际年度计算 W8_$]}G8E  
actuals 实货 4o<rj4G>  
actuarial investigation 精算调查 7C9_;81_Dt  
actuarial principle 精算原则 4Jf9N'  
actuarial report 精算师报告 `oU|U!|  
Actuarial Society of Hong Kong 香港精算学会 ,(A $WT@e  
actuarial valuation 精算师估值 nCS" l5  
actuary 精算师 6dncUfB  
ad referendum agreement 暂定协议；有待覆核的协定 q|g>;_  
ad valorem duty 从价税；按值征税 l86gs6>  
ad valorem duty system 从价税制 7tP%tp ez  
ad valorem fee 从价费 vB%os Qm  
ad valorem tariff 从价关税 agk
GUK/  
additional allowance 额外免税额 cSTF$62E  
additional amount for unexpired risk 未过期风险的额外款额 .Im=-#EN  
additional assessable profit 补加应评税利润 ;
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additional assessment 补加评税 NZ"nG<;5  
additional commitment 额外承担 P?ms^  
additional commitment vote 额外承担拨款 z
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k2O3{xIjc  
additional dependent parent allowance 供养父母额外免税额 pft-.1py  
additional provision 额外拨款 jVPX] 8  
additional stamp duty 附加印花税 Y$5uoq%p3A  
additional tax 补加税罚款；补加税款 q -s(2C  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [jv+Of IZ  
adjudged bankrupt 被裁定破产 T I|h  
adjudicated bankrupt 裁定破产人  i
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adjudication fee 裁定费；评定印花税额手续费；评估契据费 SLW|)Q
24  
adjudication of bankruptcy 裁定破产；宣告破产 E)`:sSd9
 
adjudication of insolvency 裁定无力偿还债务 cgi:"y F  
adjusted actual 经调整的实数；调整后的实数 *XOLuPL>6)  
adjusted current assets 经调整的流动资产；调整后的流动资产 E&N~h|CL  
adjusted figure 经调整的数字；调整后的数额 E/zclD5S  
adjusted liabilities 经调整的负债；调整后的负债 TwsI8X  
adjusted loss 经调整的亏损；调整后的亏损 L54]l^ls>  
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 ! nsx!M  
adjusted profit 经调整的利润；调整后的利润 .JOZ2QWm<  
adjusted surplus 经调整的盈余额；调整后的盈余额 k<|}&<h  
adjusted value 经调整的价值；调整后的价值 GC~nr-O  
adjustment 调整；修订；理算〔保险〕 q BIekQT  
adjustment centre 调剂中心 nMK$&h,{  
adjustment lag 调整过程的时间差距；调整时差 xnfJruT  
adjustment mechanism 调整机制 D94bq_2}  
adjustment of loss 亏损调整 & 'CUc/,  
adjustment process 调整过程；调整程序 #jh5%@  
adjustment range 调整幅度 _X|prIOb=  
administered exchange rate 受管制汇率 6e8 gFQ"w2