[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: +k`L8@a3&  
|$WH
w*F^  
A share Ａ股；甲类股份 -]3K#M)s  
abatement of tax 减税；减扣免税额 OUv)`K  
ABN AMRO Bank N.V. 荷兰银行 v93b8/1  
above-the-line expenditure 线上项目支出；经常预算支出 %\'=Y/yP  
above-the-line receipt 线上项目收入；经常预算收入 h,LSqjf"  
ABSA Asia Limited 南非联合亚洲有限公司 a;o0#I#Si  
absolute change 绝对数值变更 \Ec<ch[)c  
absolute expenditure 实际开支 ^t0!Dbx3SE  
absolute guideline figure 绝对准则数字 Ez1eGPVr  
absolute interest 绝对权益 GQ(Y#HSq  
absolute order of discharge 绝对破产解除令 BMp' .9Qgm  
absolute profit margin 绝对利润幅度 1]xmOx[mb  
absolute value 实值；绝对值 P(T-2Ux6  
absolutely vested interest 绝对既得权益  AG(6.  
absorbed cost 已吸收成本；已分摊成本 ;4O[/;i  
absorption 吸收；分摊；合并 6,t6~Uo/  
absorption rate 吸收率；摊配率；分摊率 ' m<Lx _i  
ACB Finance Limited 亚洲商业财务有限公司 rPk|2l,E,3  
acceptable form of reciprocity 合理的互惠条件 \M`qaFan5^  
acceptable rate 适当利率；适当汇率 &}DfIP<  
acceptance agreement 承兑协议 9#DXA}  
acceptance for honour 参加承兑 QE] 'Dc%  
acceptor 承兑人；接受人；受票人 s&73g0$$  
acceptor for honour 参加承兑人 oidZWy  
accident insurance 意外保险 dGZie.Zx  
Accident Insurance Association of Hong Kong 香港意外保险公会 e-dkvPr  
accident insurance scheme 意外保险计划 :9&c%~7B9  
accident year basis 意外年度基准 ItVN,sVJb  
accommodation 通融；贷款 6A"$9sj6  
accommodation bill 通融票据；空头票据 e#[Klh$]EW  
accommodation party 汇票代发人 =-sT
V\  
account balance 帐户余额；帐户结余 12`u[O}\}-  
account book 帐簿 H(y`[B,}*  
account collected in advance 预收款项 1EU4
/6!C  
account current book 往来帐簿 9=j9vBV  
account of after-acquired property 事后取得的财产报告 ` GF w?G  
account of defaulter 拖欠帐目 <8WFaP3,  
account payable 应付帐款 )n&h
O_c/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 JM7mQ'`Ud  
account receivable 应收帐款 qvn.uujYS  
account receivable report 应收帐款报表 #-yCR  
account statement 结单；帐单；会计财务报表  fRS;6Jc  
account title 帐户名称；会计科目 OnTe_JML  
accountant's report 会计师报告 g Wtc3  
Accountant's Report Rules 会计师报告规则 +O/b[O'0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5FOMh"!z\  
Accounting Arrangements 《会计安排》 bq/Aopfr  
accounting basis 会计基础 zQ,rw[C"W  
accounting by Official Receiver 破产管理署署长呈交的帐目 ImN'o4vo  
Accounting Circular 《会计通告》 --$* q"  
accounting class 会计类别  2U)n^  
accounting date 记帐日期；会计结算日期 +a5F:3$  
accounting for money 款项核算 8c5YX  
Accounting Officer 会计主任 R`(2Fy%0\k  
accounting period 会计报告期；会计期  l<6GZ  
accounting policy 会计政策；会计方针 33oW3vS  
accounting practice 会计惯例 01r%K@ xX\  
accounting principle 会计准则 R XCn;nM4  
accounting record 会计记录 *(9Tl]w  
accounting report 会计报告 vT?^#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +d3|Up8=  
Accounting Society of China 中国会计学会 GD4S/fn3  
accounting statement 会计报表 9xR5Jm>k  
accounting system 会计制度；会计系统 3`\)Qm  
accounting transaction 会计事项；帐务交易 Rk52K*Dc  
accounting treatment 会计处理 9w,u4q  
accounting year 会计年度 AZjj71UE  
accretion 增值；添加 I~I$/j]e`  
accrual 应计项目；应累算数目 oq}Q2[.b  
accrual basis 应计制；权责发生制 ZE>!]#,  
accrual basis accounting 应计制会计；权责发生制会计 x<e-%HB*-  
accrue 应累算；应计 5mYI5~ p  
accrued benefit 应累算利益 r<L>~S>yb  
accrued charges 应计费用 H)&pay  
accrued cumulative preference share dividend 应累算的累积优先股股息 h^6Yjy  
accrued expenses 应累算费用 66~]7w  
accrued interest payable 应付利息；应计未付利息 Lg
4I6 G  
accrued interest receivable 应收利息；应计未收利息 *]_GFixi  
accrued right 累算权益 8q&*tpE  
accruing profit 应累算的利润 IKV:J
9  
accumulated fiscal reserve 累积财政储备 A?sU[b6_  
accumulated profit 累积利润；滚存溢利 n/] $k4h  
accumulated reserve 累积储备 )z#M_[zC>  
accumulation of surplus income 累积收益盈余 *!y.!v*  
acquired assets 既得资产 Q-GnNT7MB3  
acquisition 收购；购置；取得 \aO.LwYm;:  
acquisition cost 购置成本 [#R<Z+c  
acquisition expenses 购置费用 MO$dim>  
acquisition of 100% interest 收购全部股权 1y5$  
acquisition of control 取得控制权 B:\TvWbu  
acquisition of fixed assets 购置固定资产 |<ZkJR3B  
acquisition of shell “买壳” ;|LS$O1c  
acquisition price 收购价 O$=)  
act of God 天灾 o[!g,Gmoh  
acting partner 执事合伙人 "HQH]?!k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E*Q><UU  
active partner 积极参与的合伙人 jF\J+:5M  
active trading 交投活跃 ^vJPeoW  
actual circulation 实际流通 $v6dB {%Qu  
actual cost 实际成本 7^~pOFdH  
actual expenditure 实际开支；实际支出 4JHFn [%  
actual income 实际入息；实际收入；实际收益 f9FsZD  
actual market 现货市场 Tdr^~dcQ  
actual price 现货价；实际价格 [N/[7Q/y  
actual profit 实际利润 1& k_&o  
actual quotation 实盘；实际价位；实际报价 khb Gyg%  
actual year basis 按实际年度计算 8P3EQY-  
actuals 实货 s.rS06x  
actuarial investigation 精算调查 'H`_Z e<  
actuarial principle 精算原则 wo[W1?|s  
actuarial report 精算师报告 XRI1/2YA  
Actuarial Society of Hong Kong 香港精算学会 Nky%v+r  
actuarial valuation 精算师估值 +6!.)Ea=  
actuary 精算师 >=2nAv/(  
ad referendum agreement 暂定协议；有待覆核的协定 )^^r\  
ad valorem duty 从价税；按值征税 Z8=4cWI~;  
ad valorem duty system 从价税制 6!i0ioZzi0  
ad valorem fee 从价费 nYuZg6K  
ad valorem tariff 从价关税 mLO{~ruu  
additional allowance 额外免税额 eN%Ks  
additional amount for unexpired risk 未过期风险的额外款额 Fa9]!bW  
additional assessable profit 补加应评税利润 0X)'8N  
additional assessment 补加评税 ;1cX|N=  
additional commitment 额外承担 r! 5C3  
additional commitment vote 额外承担拨款 79a{Zwdd9j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0}Xkj)R,  
additional dependent parent allowance 供养父母额外免税额 "0g1'az}  
additional provision 额外拨款 F5J=+Q%8[&  
additional stamp duty 附加印花税 =5LtEgHU  
additional tax 补加税罚款；补加税款 r}QW!^F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8@/]ki`>  
adjudged bankrupt 被裁定破产 }qW%=;!  
adjudicated bankrupt 裁定破产人 9\Mesf1$o  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x
N}P0  
adjudication of bankruptcy 裁定破产；宣告破产 d?&?$qf[  
adjudication of insolvency 裁定无力偿还债务 R6) p4#|i  
adjusted actual 经调整的实数；调整后的实数 A A<9XC  
adjusted current assets 经调整的流动资产；调整后的流动资产 -NZj:N  
adjusted figure 经调整的数字；调整后的数额 r[M]2h  
adjusted liabilities 经调整的负债；调整后的负债 q?Q"Ab  
adjusted loss 经调整的亏损；调整后的亏损 `
/]8C&u  
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 42Vy#t/HC  
adjusted profit 经调整的利润；调整后的利润 8{ JTR|yB  
adjusted surplus 经调整的盈余额；调整后的盈余额 h.4;-&
 
adjusted value 经调整的价值；调整后的价值 J*,Ed51&7  
adjustment 调整；修订；理算〔保险〕 j>?H^fB  
adjustment centre 调剂中心 kzns:-a  
adjustment lag 调整过程的时间差距；调整时差 z8>KY/c  
adjustment mechanism 调整机制 !U,qr0h  
adjustment of loss 亏损调整 9|Jmj @9  
adjustment process 调整过程；调整程序 F!`.y7hY@  
adjustment range 调整幅度 *xU^e`P  
administered exchange rate 受管制汇率 [CRy>hfV