[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: Z
Y55|eE  
jXx<`I+]  
A share Ａ股；甲类股份 4r#= *  
abatement of tax 减税；减扣免税额 [T d4K.c  
ABN AMRO Bank N.V. 荷兰银行 #4%]o%.  
above-the-line expenditure 线上项目支出；经常预算支出 ]NY~2jmX  
above-the-line receipt 线上项目收入；经常预算收入 KeB"D!={;  
ABSA Asia Limited 南非联合亚洲有限公司 )p0^zv{  
absolute change 绝对数值变更 !u[9a;Sa#  
absolute expenditure 实际开支 $y&E(J  
absolute guideline figure 绝对准则数字 +F` S>U  
absolute interest 绝对权益 #e1>H1eU  
absolute order of discharge 绝对破产解除令 81F/G5  
absolute profit margin 绝对利润幅度 X1|njJGO1  
absolute value 实值；绝对值 qp} Cqi  
absolutely vested interest 绝对既得权益 *b}HNX|  
absorbed cost 已吸收成本；已分摊成本 w~A{(- dx  
absorption 吸收；分摊；合并 B$ PP&/  
absorption rate 吸收率；摊配率；分摊率 K~{$oD 7!  
ACB Finance Limited 亚洲商业财务有限公司 AaOuL,l  
acceptable form of reciprocity 合理的互惠条件 e7Z32P0ls  
acceptable rate 适当利率；适当汇率 Ad8n<zt|  
acceptance agreement 承兑协议 $\BE&4g  
acceptance for honour 参加承兑
&*,#5.  
acceptor 承兑人；接受人；受票人 )3}9K ^jS  
acceptor for honour 参加承兑人 I\{ 1u  
accident insurance 意外保险 Y@vTaE^w3  
Accident Insurance Association of Hong Kong 香港意外保险公会 Y|f[bw  
accident insurance scheme 意外保险计划 mt{nm[D!Xp  
accident year basis 意外年度基准 !8d{q)JZ  
accommodation 通融；贷款 w^|*m/h|@u  
accommodation bill 通融票据；空头票据 SCHP L.n  
accommodation party 汇票代发人 ,t?B+$E  
account balance 帐户余额；帐户结余 8@Q$'TT6}  
account book 帐簿 F=e8IUr  
account collected in advance 预收款项 '&tG?gb&  
account current book 往来帐簿 uAJx.>$b  
account of after-acquired property 事后取得的财产报告 ;kQhx6Z  
account of defaulter 拖欠帐目 ColV8oVnU  
account payable 应付帐款 m)t;9J5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 b9J_1Gl]  
account receivable 应收帐款 jh%Eq+#S  
account receivable report 应收帐款报表 ,{u yG
:  
account statement 结单；帐单；会计财务报表 q 4:o#K#  
account title 帐户名称；会计科目 kR-SE5`Jk  
accountant's report 会计师报告 5|j<`()H :  
Accountant's Report Rules 会计师报告规则 ^R7lom.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }<v@01  
Accounting Arrangements 《会计安排》 Ys!82M$g  
accounting basis 会计基础 ^e_hLX\SW  
accounting by Official Receiver 破产管理署署长呈交的帐目 ThajHK|U  
Accounting Circular 《会计通告》 t7Iv?5]N  
accounting class 会计类别 RQ'9m^  
accounting date 记帐日期；会计结算日期 {0wIR_dGX  
accounting for money 款项核算 DS(}<HK{  
Accounting Officer 会计主任 F3@phu${  
accounting period 会计报告期；会计期  5h=}j   
accounting policy 会计政策；会计方针 vjGo;+K  
accounting practice 会计惯例 yy^q2P  
accounting principle 会计准则 (ylTp]~mR-  
accounting record 会计记录 EReZkvseC  
accounting report 会计报告 x;P_1J %Q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !*dI|k  
Accounting Society of China 中国会计学会 ;~)5s'  
accounting statement 会计报表 x:NY\._  
accounting system 会计制度；会计系统 r1`x=r   
accounting transaction 会计事项；帐务交易 )Xz,j9GzJS  
accounting treatment 会计处理 OUPUixz2Z  
accounting year 会计年度 {tuYs:  
accretion 增值；添加 h6D<go-b56  
accrual 应计项目；应累算数目 kzQ+j8.,U  
accrual basis 应计制；权责发生制 en4k/w_  
accrual basis accounting 应计制会计；权责发生制会计 A@!qv#'  
accrue 应累算；应计 zII|9
y  
accrued benefit 应累算利益 u"cV%(#  
accrued charges 应计费用 #Yj1w  
accrued cumulative preference share dividend 应累算的累积优先股股息 +ZaSM~   
accrued expenses 应累算费用 ~?Qe?hB  
accrued interest payable 应付利息；应计未付利息 jjB~G^n  
accrued interest receivable 应收利息；应计未收利息 h,u,^ r  
accrued right 累算权益 i/;\7n  
accruing profit 应累算的利润 1y@i}<9F  
accumulated fiscal reserve 累积财政储备 ,i?nWlh+  
accumulated profit 累积利润；滚存溢利 Ct<udO  
accumulated reserve 累积储备 wtQ++l%{G  
accumulation of surplus income 累积收益盈余 m{Wu" ;e  
acquired assets 既得资产 #?U}&Bd  
acquisition 收购；购置；取得 jP$a_hW  
acquisition cost 购置成本 q.^;!f1  
acquisition expenses 购置费用 Mlg0WrJ|2  
acquisition of 100% interest 收购全部股权 ok"
k*?Ov  
acquisition of control 取得控制权 -n~1C{<  
acquisition of fixed assets 购置固定资产 ios&n)W&  
acquisition of shell “买壳” XSwl Tg  
acquisition price 收购价
6EoMt@7g  
act of God 天灾 T9 E+\D  
acting partner 执事合伙人 93
)sk/j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5FPM`hLT  
active partner 积极参与的合伙人 .,|G7DGH]  
active trading 交投活跃 6RU~"C  
actual circulation 实际流通 -e"H ^:  
actual cost 实际成本 b;B%q$sntC  
actual expenditure 实际开支；实际支出 iJI }TVep#  
actual income 实际入息；实际收入；实际收益
lV3x*4O=  
actual market 现货市场 Fh&G;aE
q  
actual price 现货价；实际价格 !7O+og L  
actual profit 实际利润 d=$Mim  
actual quotation 实盘；实际价位；实际报价 }^~F|  
actual year basis 按实际年度计算 1APe=tJ  
actuals 实货 $ZhFh{DQ.  
actuarial investigation 精算调查 6m/r+?'  
actuarial principle 精算原则 P+ 3G~Sr  
actuarial report 精算师报告 64 wv<r]5j  
Actuarial Society of Hong Kong 香港精算学会 @p9i  
actuarial valuation 精算师估值 R3)~?X1n  
actuary 精算师 MIeU,KT#U  
ad referendum agreement 暂定协议；有待覆核的协定 ^,lIK+#Elz  
ad valorem duty 从价税；按值征税 n:I,PS0H<  
ad valorem duty system 从价税制 z>1Pz(   
ad valorem fee 从价费 Gt8M&S-;  
ad valorem tariff 从价关税 :%_LpZ
 
additional allowance 额外免税额 RtkEGxw*^  
additional amount for unexpired risk 未过期风险的额外款额 Y#ap*  
additional assessable profit 补加应评税利润 ]!W=^!  
additional assessment 补加评税 )` SrfGp8  
additional commitment 额外承担 q<x/Hat)  
additional commitment vote 额外承担拨款 g>E LGG|Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xk9%F?)
 
additional dependent parent allowance 供养父母额外免税额 IEL%!RFG  
additional provision 额外拨款 ^lnK$i  
additional stamp duty 附加印花税 5 8}U^IW  
additional tax 补加税罚款；补加税款 59 T8r  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 y;m|  
adjudged bankrupt 被裁定破产 "=HA Y  
adjudicated bankrupt 裁定破产人 <VMGTBVQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1SQ3-WUs  
adjudication of bankruptcy 裁定破产；宣告破产 1sy[@Q2b  
adjudication of insolvency 裁定无力偿还债务 ih-#5M@  
adjusted actual 经调整的实数；调整后的实数 CCs%%U/=  
adjusted current assets 经调整的流动资产；调整后的流动资产 ozyX$tp  
adjusted figure 经调整的数字；调整后的数额 (U DnsF  
adjusted liabilities 经调整的负债；调整后的负债 Y Vt% 0  
adjusted loss 经调整的亏损；调整后的亏损 (R,#a *CV  
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 nmee 'oEw  
adjusted profit 经调整的利润；调整后的利润 x /(^7#u,  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y,qI@n<  
adjusted value 经调整的价值；调整后的价值 *P[hy  
adjustment 调整；修订；理算〔保险〕 M><yGaaX/  
adjustment centre 调剂中心 r5S[-`s;  
adjustment lag 调整过程的时间差距；调整时差 '&P%C" 5  
adjustment mechanism 调整机制 gi3F` m  
adjustment of loss 亏损调整 >F|>c
c>_E  
adjustment process 调整过程；调整程序 aL\PGdgO  
adjustment range 调整幅度 F> Ah0U0  
administered exchange rate 受管制汇率 LRxZcxmy