[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=pk;'-  
%N&W_.F6  
A share Ａ股；甲类股份 i8-Y,&>V  
abatement of tax 减税；减扣免税额 v1X[/\;U  
ABN AMRO Bank N.V. 荷兰银行 b7I0R;Zj  
above-the-line expenditure 线上项目支出；经常预算支出 Ak('4j!*}^  
above-the-line receipt 线上项目收入；经常预算收入 &z:bZH]DH  
ABSA Asia Limited 南非联合亚洲有限公司 x9a\~XL>a  
absolute change 绝对数值变更 q*` m%3{  
absolute expenditure 实际开支 X;GU#8W  
absolute guideline figure 绝对准则数字 2; s[m3  
absolute interest 绝对权益 JS%LJ_J  
absolute order of discharge 绝对破产解除令 C58o="L3S  
absolute profit margin 绝对利润幅度 `XK\', }F  
absolute value 实值；绝对值 K<`Z@f3'w  
absolutely vested interest 绝对既得权益 ~yw]<{?  
absorbed cost 已吸收成本；已分摊成本 lqJ92vi6Q  
absorption 吸收；分摊；合并 Yk|.UuXT  
absorption rate 吸收率；摊配率；分摊率 Ddg!1SF  
ACB Finance Limited 亚洲商业财务有限公司 eA-oqolY  
acceptable form of reciprocity 合理的互惠条件 udA@9a^;  
acceptable rate 适当利率；适当汇率 'ROz|iJ  
acceptance agreement 承兑协议 \R]2YY`EP  
acceptance for honour 参加承兑 Og1vD5a  
acceptor 承兑人；接受人；受票人 5V =mj+X?  
acceptor for honour 参加承兑人 7H{1i  
accident insurance 意外保险 /_{ZWLi(  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~M} K]Li  
accident insurance scheme 意外保险计划 Ry]9n.y  
accident year basis 意外年度基准 ;R#RdUFH  
accommodation 通融；贷款 0D '^:  
accommodation bill 通融票据；空头票据 j=M%*`@  
accommodation party 汇票代发人 <4vCx  
account balance 帐户余额；帐户结余 $`/UG0rdC  
account book 帐簿 -aok]w m  
account collected in advance 预收款项 T@IzfX7  
account current book 往来帐簿 Xy=ETV%  
account of after-acquired property 事后取得的财产报告 d4\JM 65  
account of defaulter 拖欠帐目 K$/"I0YyI  
account payable 应付帐款 H{=G\N{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `NgQ>KV!  
account receivable 应收帐款 E7? n'!=  
account receivable report 应收帐款报表 {2P18&=  
account statement 结单；帐单；会计财务报表 j8[U}~*^  
account title 帐户名称；会计科目 -k8sR1(  
accountant's report 会计师报告 [w@S/K[_|  
Accountant's Report Rules 会计师报告规则 !ae?EJm"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4}/gV)  
Accounting Arrangements 《会计安排》 ,-E'059  
accounting basis 会计基础 n9={D  
accounting by Official Receiver 破产管理署署长呈交的帐目 KhB7 75  
Accounting Circular 《会计通告》 6 ?<lS.s  
accounting class 会计类别 9
S}rTZkEq  
accounting date 记帐日期；会计结算日期 ~i?A!  
accounting for money 款项核算 $o5i15Oy.  
Accounting Officer 会计主任 YF-E1`+?<  
accounting period 会计报告期；会计期 n~|?)EL  
accounting policy 会计政策；会计方针 ?yq=
c  
accounting practice 会计惯例 HB5-B XBU  
accounting principle 会计准则
C{uT1`  
accounting record 会计记录 5= &2=
 
accounting report 会计报告 -#T%*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 klFS3G  
Accounting Society of China 中国会计学会 FVrB#Hw~  
accounting statement 会计报表 (P-^ PNz&  
accounting system 会计制度；会计系统 dG5jhk PX  
accounting transaction 会计事项；帐务交易 a4~ B  
accounting treatment 会计处理 2!B|w8ar  
accounting year 会计年度 ez[x8M>  
accretion 增值；添加 j;
_  
accrual 应计项目；应累算数目 +z?gf*G_W'  
accrual basis 应计制；权责发生制 ^#Q -?O  
accrual basis accounting 应计制会计；权责发生制会计 6#CswSpS  
accrue 应累算；应计 AkS16A  
accrued benefit 应累算利益 ij-'M{f  
accrued charges 应计费用 j0{`7n  
accrued cumulative preference share dividend 应累算的累积优先股股息 N'EZJoH  
accrued expenses 应累算费用 \l/}` w  
accrued interest payable 应付利息；应计未付利息 QA0uT{x90  
accrued interest receivable 应收利息；应计未收利息 16 `M=R  
accrued right 累算权益 mL`8COA  
accruing profit 应累算的利润 {X(nn.GpC  
accumulated fiscal reserve 累积财政储备 ^t gjs$M|  
accumulated profit 累积利润；滚存溢利 /}U)|6-B  
accumulated reserve 累积储备 v(.mM9>  
accumulation of surplus income 累积收益盈余 67Pmnad  
acquired assets 既得资产 t}h(j|  
acquisition 收购；购置；取得 WcKDerc  
acquisition cost 购置成本 IP#vfM  
acquisition expenses 购置费用 e3CFW_p  
acquisition of 100% interest 收购全部股权 eu$VKLY*  
acquisition of control 取得控制权 MW rhVn{R  
acquisition of fixed assets 购置固定资产 >VIFQ\  
acquisition of shell “买壳” }>BNdm"Er  
acquisition price 收购价 0O`Rh"O  
act of God 天灾 T2w4D!  
acting partner 执事合伙人 ff.k1%wr^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 er3~gm  
active partner 积极参与的合伙人 IL.bwtpQD  
active trading 交投活跃 i:jXh9+  
actual circulation 实际流通 \^ds e  
actual cost 实际成本 JX5/PCO  
actual expenditure 实际开支；实际支出 y<- ]'Yts  
actual income 实际入息；实际收入；实际收益 `0]N#G T  
actual market 现货市场 hfY/)-60o  
actual price 现货价；实际价格 \o
s"w "  
actual profit 实际利润 ,S`n?.&& 7  
actual quotation 实盘；实际价位；实际报价 BI)C\D3[  
actual year basis 按实际年度计算 xJ/)*?@+  
actuals 实货 M]{~T7n-  
actuarial investigation 精算调查 Jaw1bUP!oK  
actuarial principle 精算原则 1PdG1'  
actuarial report 精算师报告 B(s^(__]  
Actuarial Society of Hong Kong 香港精算学会 PsNrCe%e  
actuarial valuation 精算师估值 Ij4q &i
"  
actuary 精算师 hizM}d-"C  
ad referendum agreement 暂定协议；有待覆核的协定 )GG9
[%H!  
ad valorem duty 从价税；按值征税 18F}3t??  
ad valorem duty system 从价税制 0g:q%P0  
ad valorem fee 从价费 WIi,`/K+  
ad valorem tariff 从价关税 >uYQt~s  
additional allowance 额外免税额 T=-UcF  
additional amount for unexpired risk 未过期风险的额外款额 o#wly%i')  
additional assessable profit 补加应评税利润 + jB;  
additional assessment 补加评税 M1m]1<  
additional commitment 额外承担
G5U?]& I8  
additional commitment vote 额外承担拨款 Sq,>^|v4&e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 GBB
r[}y-  
additional dependent parent allowance 供养父母额外免税额 <CO_JWD  
additional provision 额外拨款 ?eX$Wc{  
additional stamp duty 附加印花税 *Xk5H,:  
additional tax 补加税罚款；补加税款 oc,I,v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 LBD],Ba!  
adjudged bankrupt 被裁定破产 d]sqj\Q57  
adjudicated bankrupt 裁定破产人 OV;VsF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "A Bt  
adjudication of bankruptcy 裁定破产；宣告破产 FvVC 2Z  
adjudication of insolvency 裁定无力偿还债务 F5x*#/af  
adjusted actual 经调整的实数；调整后的实数 [Y*>x2X  
adjusted current assets 经调整的流动资产；调整后的流动资产 b?`2LAgn  
adjusted figure 经调整的数字；调整后的数额 zL+t
&P[\  
adjusted liabilities 经调整的负债；调整后的负债 7/ hn%obC  
adjusted loss 经调整的亏损；调整后的亏损 kI(3Pf].  
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 [5IbR9_  
adjusted profit 经调整的利润；调整后的利润 8~Zw"  
adjusted surplus 经调整的盈余额；调整后的盈余额 $k&v juB.  
adjusted value 经调整的价值；调整后的价值 {&>rKCi  
adjustment 调整；修订；理算〔保险〕 2/r8 %Sq  
adjustment centre 调剂中心 'nGUm
[vh  
adjustment lag 调整过程的时间差距；调整时差 ~a[/l  
adjustment mechanism 调整机制 (m,H
 5  
adjustment of loss 亏损调整 G\BZ^SwE  
adjustment process 调整过程；调整程序 ih/E,B"  
adjustment range 调整幅度 6 h#U,G  
administered exchange rate 受管制汇率 j\IdB:}j