[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: B-
N  
C%85Aq*4  
A share Ａ股；甲类股份 <*<7p{x  
abatement of tax 减税；减扣免税额 nsqc^ K^  
ABN AMRO Bank N.V. 荷兰银行 ' ^^]Or  
above-the-line expenditure 线上项目支出；经常预算支出 7[[XNJP  
above-the-line receipt 线上项目收入；经常预算收入 m/5:-xL31  
ABSA Asia Limited 南非联合亚洲有限公司 Ratg!l|'-  
absolute change 绝对数值变更 %u-l6<w#R  
absolute expenditure 实际开支 osB[KRT>("  
absolute guideline figure 绝对准则数字 M\
BLuD  
absolute interest 绝对权益 /0>Cy\eN0  
absolute order of discharge 绝对破产解除令 ~M6Q8Y9  
absolute profit margin 绝对利润幅度 P PZxH}J.  
absolute value 实值；绝对值 U<|kA(5  
absolutely vested interest 绝对既得权益 m2AA:u_*j  
absorbed cost 已吸收成本；已分摊成本 a.L ?J  
absorption 吸收；分摊；合并 4nzUDeI3MG  
absorption rate 吸收率；摊配率；分摊率 SWvy<f4<  
ACB Finance Limited 亚洲商业财务有限公司 dW Y0  
acceptable form of reciprocity 合理的互惠条件 }Y~o =3-  
acceptable rate 适当利率；适当汇率 r in#lu&N  
acceptance agreement 承兑协议 ,YX[6eZr  
acceptance for honour 参加承兑 %,g6:Zc@  
acceptor 承兑人；接受人；受票人 y&")7y/uE  
acceptor for honour 参加承兑人 \/I@&$"F  
accident insurance 意外保险 ,~w)~fMb8  
Accident Insurance Association of Hong Kong 香港意外保险公会 :(VD<"X  
accident insurance scheme 意外保险计划 Y-hGHnh]'  
accident year basis 意外年度基准 & ok2Xw  
accommodation 通融；贷款 `So*\#\T  
accommodation bill 通融票据；空头票据 JeU|e$I4>  
accommodation party 汇票代发人 BX;Z t9"*  
account balance 帐户余额；帐户结余 W! v8'T  
account book 帐簿 x>m_ v  
account collected in advance 预收款项 ZP61T*n  
account current book 往来帐簿 NdZv*  
account of after-acquired property 事后取得的财产报告 %,Xs[[?i  
account of defaulter 拖欠帐目 YQxV
eS(  
account payable 应付帐款 s"#>Xc  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -bd
F=  
account receivable 应收帐款 cd)yj&:?Bt  
account receivable report 应收帐款报表 yxh8sAZ  
account statement 结单；帐单；会计财务报表 UaA6  
account title 帐户名称；会计科目 kaQn '5  
accountant's report 会计师报告 8*V^DM3n-  
Accountant's Report Rules 会计师报告规则 vG`R.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q$7WZ+Y\  
Accounting Arrangements 《会计安排》 USy^Y?~;  
accounting basis 会计基础 Rm`_0 }5  
accounting by Official Receiver 破产管理署署长呈交的帐目 $q.%4  
Accounting Circular 《会计通告》 {SVd='!V  
accounting class 会计类别 1nhC! jDD  
accounting date 记帐日期；会计结算日期 %:yJ/&-Q,Z  
accounting for money 款项核算 6 6WAD$8$  
Accounting Officer 会计主任 UmZ#Cm  
accounting period 会计报告期；会计期 V\r!H>   
accounting policy 会计政策；会计方针 7'\<\oT  
accounting practice 会计惯例 vzA)pB~;  
accounting principle 会计准则 ,E2Tw-%   
accounting record 会计记录 nm2bBX,f
h  
accounting report 会计报告 DS0c0lsx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 eS{lr4-]  
Accounting Society of China 中国会计学会 >xb}AY;  
accounting statement 会计报表 6a51bj!f  
accounting system 会计制度；会计系统 cl:h'aG  
accounting transaction 会计事项；帐务交易 NPF"_[RoeV  
accounting treatment 会计处理 MgyV{`  
accounting year 会计年度 t$m~O?I  
accretion 增值；添加 sr1`/  
accrual 应计项目；应累算数目 :1NF#-2\f  
accrual basis 应计制；权责发生制 MlVN'w  
accrual basis accounting 应计制会计；权责发生制会计 bII pJQ1.[  
accrue 应累算；应计 H`|8x4  
accrued benefit 应累算利益 {3cT\u  
accrued charges 应计费用 w}nc^6qH  
accrued cumulative preference share dividend 应累算的累积优先股股息 qT}<D`\  
accrued expenses 应累算费用 \7o&'zEw  
accrued interest payable 应付利息；应计未付利息 9bd$mp  
accrued interest receivable 应收利息；应计未收利息 h3U| ~h  
accrued right 累算权益 aGY R:jR$  
accruing profit 应累算的利润 3.>M=K~09  
accumulated fiscal reserve 累积财政储备 1\K%^<QY  
accumulated profit 累积利润；滚存溢利 ZqH.$nXP  
accumulated reserve 累积储备 6wK>SW)#&j  
accumulation of surplus income 累积收益盈余 ]/&qv6D*d  
acquired assets 既得资产 ~Ry?}5&:  
acquisition 收购；购置；取得 3BHPD;U  
acquisition cost 购置成本 b8Gu<Q1k  
acquisition expenses 购置费用 %"kF i  
acquisition of 100% interest 收购全部股权 1h_TG.YL9>  
acquisition of control 取得控制权 vJTdZ p  
acquisition of fixed assets 购置固定资产 "X<vgM^:  
acquisition of shell “买壳” 3VNYDY`>  
acquisition price 收购价 x{y}pH"H  
act of God 天灾 ~.\CG'g  
acting partner 执事合伙人 ! f!/~M"!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 eU/o I}A  
active partner 积极参与的合伙人 x-J.*X/aB  
active trading 交投活跃 OI:G~Wg  
actual circulation 实际流通 + P YX.  
actual cost 实际成本 g{0a]'ph  
actual expenditure 实际开支；实际支出 .=@xTJh  
actual income 实际入息；实际收入；实际收益 tbMf_-g  
actual market 现货市场 W.u+R? a=  
actual price 现货价；实际价格 %@Mv-A6)  
actual profit 实际利润 R]L$Ld< ij  
actual quotation 实盘；实际价位；实际报价 S~L;oX?(!  
actual year basis 按实际年度计算 nX 4WlH  
actuals 实货 <!@*2/Q]J]  
actuarial investigation 精算调查 "QCtF55X&  
actuarial principle 精算原则 ZbBz@1O  
actuarial report 精算师报告 v0psth?qV  
Actuarial Society of Hong Kong 香港精算学会 }XHB7,  
actuarial valuation 精算师估值 R#QOG}  
actuary 精算师 $#2 zxpr,  
ad referendum agreement 暂定协议；有待覆核的协定 WTWONO>  
ad valorem duty 从价税；按值征税 . tRp  
ad valorem duty system 从价税制 n[|*[II  
ad valorem fee 从价费 i{T mn  
ad valorem tariff 从价关税 d'p]F~a
 
additional allowance 额外免税额 jd>ug=~x  
additional amount for unexpired risk 未过期风险的额外款额 Vz4/u|gt  
additional assessable profit 补加应评税利润 ~1xfE C/  
additional assessment 补加评税 gl.uDO%.  
additional commitment 额外承担 4G ?Cu,$  
additional commitment vote 额外承担拨款 aL?+# j^"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P_7QZ0
k/  
additional dependent parent allowance 供养父母额外免税额 $qndG,([F  
additional provision 额外拨款 _-MILkx\  
additional stamp duty 附加印花税 HRP  
additional tax 补加税罚款；补加税款 "IN IP?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Mk=
M)d`  
adjudged bankrupt 被裁定破产 b({K6#?'[  
adjudicated bankrupt 裁定破产人 }o9
fpo|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 w?;j5[j  
adjudication of bankruptcy 裁定破产；宣告破产 10gh4,z[  
adjudication of insolvency 裁定无力偿还债务 Sm7O%V8{p  
adjusted actual 经调整的实数；调整后的实数 u4eA++eT  
adjusted current assets 经调整的流动资产；调整后的流动资产 G+5_I"`W  
adjusted figure 经调整的数字；调整后的数额 8D]&wBR:  
adjusted liabilities 经调整的负债；调整后的负债 O%Hc%EfG  
adjusted loss 经调整的亏损；调整后的亏损 #3~#`&  
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 0R21"]L_M  
adjusted profit 经调整的利润；调整后的利润 FGRdA^`  
adjusted surplus 经调整的盈余额；调整后的盈余额 GMv.G  
adjusted value 经调整的价值；调整后的价值 Fy6(N{hql  
adjustment 调整；修订；理算〔保险〕 I-glf?F)  
adjustment centre 调剂中心 }F B]LLi  
adjustment lag 调整过程的时间差距；调整时差 Cf~vT"  
adjustment mechanism 调整机制 tZL|;
K  
adjustment of loss 亏损调整 jV 'u *2&9  
adjustment process 调整过程；调整程序 \86:f<)P  
adjustment range 调整幅度 f*%Y]XL;%  
administered exchange rate 受管制汇率 uge~*S