[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: e;6:U85LS  
0
H_Ai=G  
A share Ａ股；甲类股份 SS/vw%  
abatement of tax 减税；减扣免税额 e=LrgRy+  
ABN AMRO Bank N.V. 荷兰银行 {t;o^pUF  
above-the-line expenditure 线上项目支出；经常预算支出 *<\`"C;  
above-the-line receipt 线上项目收入；经常预算收入 c|<F8n  
ABSA Asia Limited 南非联合亚洲有限公司 &[yC M!  
absolute change 绝对数值变更 4&E"{d >  
absolute expenditure 实际开支 0YoKSo  
absolute guideline figure 绝对准则数字 4Uny.C]  
absolute interest 绝对权益 APl]EV"l  
absolute order of discharge 绝对破产解除令 !$Uo$?gC  
absolute profit margin 绝对利润幅度 3nA^s"#p  
absolute value 实值；绝对值 ]*NYuEgc  
absolutely vested interest 绝对既得权益  r(^00hvH  
absorbed cost 已吸收成本；已分摊成本 2D!jVr!  
absorption 吸收；分摊；合并 +c8`N'
~  
absorption rate 吸收率；摊配率；分摊率 "I56l2dxd  
ACB Finance Limited 亚洲商业财务有限公司 =R0f{&"i  
acceptable form of reciprocity 合理的互惠条件 _4oAk @ A  
acceptable rate 适当利率；适当汇率 |6So$;`  
acceptance agreement 承兑协议 wXQu%F3  
acceptance for honour 参加承兑 gb,ZN^3<-  
acceptor 承兑人；接受人；受票人 cK|Uwzifd  
acceptor for honour 参加承兑人 *o1US  
accident insurance 意外保险 +xuv+mo  
Accident Insurance Association of Hong Kong 香港意外保险公会 KaEaJ  
accident insurance scheme 意外保险计划 `:'ciY|%b  
accident year basis 意外年度基准 ";U~wZW_  
accommodation 通融；贷款 ?Nt(sZ-  
accommodation bill 通融票据；空头票据 .7.1JT#@A7  
accommodation party 汇票代发人 '$,yV f  
account balance 帐户余额；帐户结余 A"r<$
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account book 帐簿 dg.1{6HM  
account collected in advance 预收款项 ?[#w*Am7  
account current book 往来帐簿 o;c"-^>  
account of after-acquired property 事后取得的财产报告 <Ve0PhK  
account of defaulter 拖欠帐目 [ as,AX  
account payable 应付帐款 l]wfL;u  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =b66H]h?  
account receivable 应收帐款 <IWg]AJT:  
account receivable report 应收帐款报表 zgFL/a<  
account statement 结单；帐单；会计财务报表 p+b/k2Q  
account title 帐户名称；会计科目 .]E"w9~  
accountant's report 会计师报告 cKYvNM  
Accountant's Report Rules 会计师报告规则
O+&;,R:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >4@w|7lS  
Accounting Arrangements 《会计安排》 &wDZ@{h  
accounting basis 会计基础 Uic  
accounting by Official Receiver 破产管理署署长呈交的帐目 [! U%''  
Accounting Circular 《会计通告》 W7C1\'T   
accounting class 会计类别 xjBY6Ylz  
accounting date 记帐日期；会计结算日期 h,y_^cf  
accounting for money 款项核算 Gt{%O>P8t  
Accounting Officer 会计主任 A*BN  
accounting period 会计报告期；会计期 pcv\|)&}  
accounting policy 会计政策；会计方针 }alq~jY  
accounting practice 会计惯例 -e$ T}3IV  
accounting principle 会计准则 (J4( Ge  
accounting record 会计记录 Z>UM gu3c  
accounting report 会计报告 p+Q9?9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (<B%Gy@  
Accounting Society of China 中国会计学会 xV sI#`<a  
accounting statement 会计报表 6 JI8l`S  
accounting system 会计制度；会计系统 O-.G("  
accounting transaction 会计事项；帐务交易 sI6*.nR  
accounting treatment 会计处理 F&`%L#s|  
accounting year 会计年度 i~E0p ,  
accretion 增值；添加 E6R\DM  
accrual 应计项目；应累算数目 ?6"U('y>n  
accrual basis 应计制；权责发生制 G5 |nt#>  
accrual basis accounting 应计制会计；权责发生制会计 dB~A4pZa  
accrue 应累算；应计 #-b}QhxH  
accrued benefit 应累算利益 S['rTuk  
accrued charges 应计费用 _x|R`1`  
accrued cumulative preference share dividend 应累算的累积优先股股息 fP 3eR>e  
accrued expenses 应累算费用 <FR!x#!   
accrued interest payable 应付利息；应计未付利息 |L89yjhWBs  
accrued interest receivable 应收利息；应计未收利息 HjzAFXRG  
accrued right 累算权益 @r<2]RXlc  
accruing profit 应累算的利润 .Erv\lv*  
accumulated fiscal reserve 累积财政储备 s/t,6-~EH  
accumulated profit 累积利润；滚存溢利 % dtn*NU  
accumulated reserve 累积储备 y%9Hu
  
accumulation of surplus income 累积收益盈余 +P+h$gQ  
acquired assets 既得资产 %<+Ku11  
acquisition 收购；购置；取得 16N|  
acquisition cost 购置成本 ;TC]<N.YJT  
acquisition expenses 购置费用 cSv;HN:  
acquisition of 100% interest 收购全部股权 daCkjDGl\  
acquisition of control 取得控制权 IR3+BDE)>  
acquisition of fixed assets 购置固定资产 aj
G_t  
acquisition of shell “买壳” &hZ.K"@7{  
acquisition price 收购价 >bI\pJ  
act of God 天灾 %x;~o:  
acting partner 执事合伙人 d" 0&=/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~233{vh$=>  
active partner 积极参与的合伙人 45 BpZ~-  
active trading 交投活跃 \d.\M  
actual circulation 实际流通 :3s^, g  
actual cost 实际成本 |F\fdB}?S:  
actual expenditure 实际开支；实际支出 YHY*dk*|C  
actual income 实际入息；实际收入；实际收益 nxEC6Vh'  
actual market 现货市场 =oq=``%  
actual price 现货价；实际价格 'xG{q+jj'  
actual profit 实际利润 PYNY1 |3  
actual quotation 实盘；实际价位；实际报价 InRRcn(  
actual year basis 按实际年度计算 "5ISKuL  
actuals 实货 sSk qU  
actuarial investigation 精算调查 ,ExY.'%1  
actuarial principle 精算原则 s
EKF  
actuarial report 精算师报告 eV
X/<9>  
Actuarial Society of Hong Kong 香港精算学会 I\-M`^@  
actuarial valuation 精算师估值 O`!XW8  
actuary 精算师 N_FjEZpX  
ad referendum agreement 暂定协议；有待覆核的协定 [_ uT+q3  
ad valorem duty 从价税；按值征税 ew,okRCN  
ad valorem duty system 从价税制  6cjCn  
ad valorem fee 从价费 f6\4,()  
ad valorem tariff 从价关税 pI.8Ip_r  
additional allowance 额外免税额 RkTYvAk|kY  
additional amount for unexpired risk 未过期风险的额外款额 .F%jbnKd_  
additional assessable profit 补加应评税利润 uT=5 zu  
additional assessment 补加评税 A"qDc  
additional commitment 额外承担 "1 >w\21  
additional commitment vote 额外承担拨款 ttB>PTg#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MLiaCG;  
additional dependent parent allowance 供养父母额外免税额 ;gAL_/_  
additional provision 额外拨款 6wbH{}\ll  
additional stamp duty 附加印花税 r? }|W2^%  
additional tax 补加税罚款；补加税款 wSM(!:o
n5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 K:VZ#U(_  
adjudged bankrupt 被裁定破产 A@Zqh<,Ud  
adjudicated bankrupt 裁定破产人 8df| 9E$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +BhJske  
adjudication of bankruptcy 裁定破产；宣告破产  JJs*2y  
adjudication of insolvency 裁定无力偿还债务 1A* "v  
adjusted actual 经调整的实数；调整后的实数 ?|Z~mE  
adjusted current assets 经调整的流动资产；调整后的流动资产 m;1/+qs 0  
adjusted figure 经调整的数字；调整后的数额 M$!-B,1BX  
adjusted liabilities 经调整的负债；调整后的负债 7+KI9u}-  
adjusted loss 经调整的亏损；调整后的亏损 9;
9ge  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 TI2K_'  
adjusted profit 经调整的利润；调整后的利润 OwNo$b]h`  
adjusted surplus 经调整的盈余额；调整后的盈余额 f)Y~F/[$P  
adjusted value 经调整的价值；调整后的价值 4hfq7kq7(  
adjustment 调整；修订；理算〔保险〕 oxUBlye  
adjustment centre 调剂中心 9@mvG^  
adjustment lag 调整过程的时间差距；调整时差 o9C#5%9  
adjustment mechanism 调整机制 "j_cI-@6  
adjustment of loss 亏损调整 &sYxe:H  
adjustment process 调整过程；调整程序 /2*BdE[yG  
adjustment range 调整幅度 ^B}q@/KV  
administered exchange rate 受管制汇率 e^x%d[sU