[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: bVrvb`0  
f[ywC$en  
A share Ａ股；甲类股份 Av[jF
k  
abatement of tax 减税；减扣免税额 l;C_A;y\  
ABN AMRO Bank N.V. 荷兰银行 `<Ftn  
above-the-line expenditure 线上项目支出；经常预算支出 r#j*vO '  
above-the-line receipt 线上项目收入；经常预算收入 xSf3Ir(,  
ABSA Asia Limited 南非联合亚洲有限公司 a|>MueJ  
absolute change 绝对数值变更 Yk5kC0B  
absolute expenditure 实际开支 ["7}u^z@<+  
absolute guideline figure 绝对准则数字 8L@di Y  
absolute interest 绝对权益 LSs={RD2+p  
absolute order of discharge 绝对破产解除令 _96&P7  
absolute profit margin 绝对利润幅度 'F~
u \m=E  
absolute value 实值；绝对值 Xgm7>=l  
absolutely vested interest 绝对既得权益 YUH/t
l  
absorbed cost 已吸收成本；已分摊成本 (*1A0+S90  
absorption 吸收；分摊；合并 R}]FIu  
absorption rate 吸收率；摊配率；分摊率 _Dv^~e1c  
ACB Finance Limited 亚洲商业财务有限公司 g$tW9 Q  
acceptable form of reciprocity 合理的互惠条件 @PI\.y_w  
acceptable rate 适当利率；适当汇率 ~Mx fud  
acceptance agreement 承兑协议 ;Cy@TzO/|  
acceptance for honour 参加承兑 t Z%?vY~!  
acceptor 承兑人；接受人；受票人 OwEz(pj@  
acceptor for honour 参加承兑人 oMVwIdf  
accident insurance 意外保险 l1??b  
Accident Insurance Association of Hong Kong 香港意外保险公会 kmS8>O  
accident insurance scheme 意外保险计划
cQR1v-Xt  
accident year basis 意外年度基准 ?-f>zx8O  
accommodation 通融；贷款 8+u8piG  
accommodation bill 通融票据；空头票据 \z{Y(dS  
accommodation party 汇票代发人 t&xx-4  
account balance 帐户余额；帐户结余 JjmL6(*ui  
account book 帐簿 (X9V-4  
account collected in advance 预收款项 j.
6kjQN  
account current book 往来帐簿 r~TT c)2  
account of after-acquired property 事后取得的财产报告 jBC9Vt;B  
account of defaulter 拖欠帐目 jmFN*VIL  
account payable 应付帐款 (pmo[2kg  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D)_Ei'+*l  
account receivable 应收帐款 JVkawkeX  
account receivable report 应收帐款报表 0D'Wr(U(  
account statement 结单；帐单；会计财务报表 :QVGY^c  
account title 帐户名称；会计科目 (TE2t7ab|M  
accountant's report 会计师报告 =%3nKSg  
Accountant's Report Rules 会计师报告规则 o;[oy#aWl_  
accounting and auditing procedure 会计与审计程序；会计与核数程序 w#e'K-=  
Accounting Arrangements 《会计安排》 r>Ln*R,9D  
accounting basis 会计基础 gY9"!IVe+  
accounting by Official Receiver 破产管理署署长呈交的帐目 e-VLU;  
Accounting Circular 《会计通告》 "|.(yN  
accounting class 会计类别 {OOt+U!  
accounting date 记帐日期；会计结算日期 8VZ-`?p  
accounting for money 款项核算 3\{Sf /#  
Accounting Officer 会计主任 pV7Gh`<y  
accounting period 会计报告期；会计期 `T70FsSJ  
accounting policy 会计政策；会计方针 \p$0  
accounting practice 会计惯例 a5-\=0L~  
accounting principle 会计准则 1 XG-O  
accounting record 会计记录 BGX@n#:  
accounting report 会计报告 Pio^5jhB6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &f*dFUM]I  
Accounting Society of China 中国会计学会 |
=LkV"_v  
accounting statement 会计报表 o$O,#^  
accounting system 会计制度；会计系统 e@OA>  
accounting transaction 会计事项；帐务交易 q}5A^QX  
accounting treatment 会计处理 ~S3eatM$9  
accounting year 会计年度 jO55<s94  
accretion 增值；添加 { Fi@|'  
accrual 应计项目；应累算数目 ZhsZywM  
accrual basis 应计制；权责发生制 8|({ _Z
 
accrual basis accounting 应计制会计；权责发生制会计 hptuTBD  
accrue 应累算；应计 !)O$Q}'\  
accrued benefit 应累算利益 ^mi4q[PM  
accrued charges 应计费用 N-gRfra+8L  
accrued cumulative preference share dividend 应累算的累积优先股股息  IMza 2  
accrued expenses 应累算费用 WM"^#=+
$  
accrued interest payable 应付利息；应计未付利息 ??Zmj:8E'  
accrued interest receivable 应收利息；应计未收利息 0 Mg8{  
accrued right 累算权益 yUO|3ONT  
accruing profit 应累算的利润 ^%&x{F.  
accumulated fiscal reserve 累积财政储备 B5:g{,C  
accumulated profit 累积利润；滚存溢利 CeTr%j  
accumulated reserve 累积储备 k`TJ<Dv;  
accumulation of surplus income 累积收益盈余 H|UL5<:]D  
acquired assets 既得资产 s3{s.55{m  
acquisition 收购；购置；取得 h '[vB^  
acquisition cost 购置成本 4MJzx9#  
acquisition expenses 购置费用 =[JN'|Q+  
acquisition of 100% interest 收购全部股权 bZ.N7X PH  
acquisition of control 取得控制权 7X(]r1-+\  
acquisition of fixed assets 购置固定资产 "!tw ,Gp  
acquisition of shell “买壳” It4z9Gh  
acquisition price 收购价
K;[%S  
act of God 天灾 <im<(=m9  
acting partner 执事合伙人 -kbm$~P  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N-`;\  
active partner 积极参与的合伙人 8[)]3K x  
active trading 交投活跃 8%<`$`FyU  
actual circulation 实际流通 Da[C'm=  
actual cost 实际成本 P]"deB|  
actual expenditure 实际开支；实际支出 ~lqGnNhh7  
actual income 实际入息；实际收入；实际收益 R*Z]  
actual market 现货市场 WuF
wt\U  
actual price 现货价；实际价格 9T2A)a]0  
actual profit 实际利润 ^Pd37&B4V  
actual quotation 实盘；实际价位；实际报价 4q13xX  
actual year basis 按实际年度计算 _I_?k+#WFe  
actuals 实货 C$LRY~\  
actuarial investigation 精算调查 7B]:3M6d  
actuarial principle 精算原则 zL
Q#GF  
actuarial report 精算师报告 rN1U.FRe/
 
Actuarial Society of Hong Kong 香港精算学会 ;,=h59`  
actuarial valuation 精算师估值 HNy/ -  
actuary 精算师 ge):<k_  
ad referendum agreement 暂定协议；有待覆核的协定 eh:}X}c=J]  
ad valorem duty 从价税；按值征税 #[a"%byTR  
ad valorem duty system 从价税制 Sf&?3a+f  
ad valorem fee 从价费 4b2mtLn_  
ad valorem tariff 从价关税 %gu $_S  
additional allowance 额外免税额 %,,`N I{  
additional amount for unexpired risk 未过期风险的额外款额 
TcD[Teu  
additional assessable profit 补加应评税利润 pSQCT  
additional assessment 补加评税 vZE|Z[M+<  
additional commitment 额外承担 J4G> E.8  
additional commitment vote 额外承担拨款 hA*Z'.[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *:9 >W$0u  
additional dependent parent allowance 供养父母额外免税额 Ty3CBR{6  
additional provision 额外拨款 C NfJ:e2  
additional stamp duty 附加印花税 wKk 3)@il  
additional tax 补加税罚款；补加税款 >wKu6- ]a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 DhLr^Z!h3;  
adjudged bankrupt 被裁定破产 O xT}I  
adjudicated bankrupt 裁定破产人 K lli$40
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *#lBQBH|.  
adjudication of bankruptcy 裁定破产；宣告破产 gT(th9'+z  
adjudication of insolvency 裁定无力偿还债务 =Y&9 qt  
adjusted actual 经调整的实数；调整后的实数 7-".!M  
adjusted current assets 经调整的流动资产；调整后的流动资产 \[hn]@@  
adjusted figure 经调整的数字；调整后的数额 0{?:FQ#  
adjusted liabilities 经调整的负债；调整后的负债 Cs:+93w  
adjusted loss 经调整的亏损；调整后的亏损 eQU-&-wt0  
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 -,QKTxwo>  
adjusted profit 经调整的利润；调整后的利润 =6cyE  
adjusted surplus 经调整的盈余额；调整后的盈余额 {gFAvMj#  
adjusted value 经调整的价值；调整后的价值 By? nd)  
adjustment 调整；修订；理算〔保险〕 -uA3Y  
adjustment centre 调剂中心 s~=KhP~  
adjustment lag 调整过程的时间差距；调整时差 EqD^/(,L2  
adjustment mechanism 调整机制 %n05Jitl  
adjustment of loss 亏损调整 nW|'l^&  
adjustment process 调整过程；调整程序 =U4f}W;  
adjustment range 调整幅度 D:wnO| :  
administered exchange rate 受管制汇率 %cH8
;5U40