[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: 3dg1DR;  
_>&X\`D  
A share Ａ股；甲类股份
 T<n  
abatement of tax 减税；减扣免税额 u-QB.iQ+s  
ABN AMRO Bank N.V. 荷兰银行 8V'~UzK  
above-the-line expenditure 线上项目支出；经常预算支出 WlOmJtt4)  
above-the-line receipt 线上项目收入；经常预算收入 }|h# \$w  
ABSA Asia Limited 南非联合亚洲有限公司 9}rS(/@ }  
absolute change 绝对数值变更 t%d Z-Ym  
absolute expenditure 实际开支 cuax;0{%  
absolute guideline figure 绝对准则数字 (
nQ ^  
absolute interest 绝对权益 >^u2cAi3[  
absolute order of discharge 绝对破产解除令 `KZm0d{H  
absolute profit margin 绝对利润幅度 zfJ
T,h-{  
absolute value 实值；绝对值 h79}qU  
absolutely vested interest 绝对既得权益 =9H7N]*h  
absorbed cost 已吸收成本；已分摊成本 uy>q7C  
absorption 吸收；分摊；合并 `+]Qz =}  
absorption rate 吸收率；摊配率；分摊率 pC#E_*49  
ACB Finance Limited 亚洲商业财务有限公司 ROH|PKb7  
acceptable form of reciprocity 合理的互惠条件 'TTLo|@"-  
acceptable rate 适当利率；适当汇率 G<L;4nA)  
acceptance agreement 承兑协议 HY56"LZ$(}  
acceptance for honour 参加承兑 E^B'4  
acceptor 承兑人；接受人；受票人 &l}^iP'%!  
acceptor for honour 参加承兑人 2=*H 8'k  
accident insurance 意外保险 OAgniLv  
Accident Insurance Association of Hong Kong 香港意外保险公会 M H|Og84  
accident insurance scheme 意外保险计划 \ [;0KV_  
accident year basis 意外年度基准 g_;\iqxL  
accommodation 通融；贷款 /J]5H  
accommodation bill 通融票据；空头票据 /!0=
{G  
accommodation party 汇票代发人 &h}#HS>l  
account balance 帐户余额；帐户结余 iDpSj!x/_  
account book 帐簿 pIc#L>{E  
account collected in advance 预收款项 z0d.J1VW  
account current book 往来帐簿 lov!o:dJ  
account of after-acquired property 事后取得的财产报告 D(~U6SR  
account of defaulter 拖欠帐目 D,k6$`  
account payable 应付帐款 J"0`%'*/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?e%ZOI  
account receivable 应收帐款 x'8x   
account receivable report 应收帐款报表 #NQMy:JHD)  
account statement 结单；帐单；会计财务报表  CT&|QH{  
account title 帐户名称；会计科目 i}cRi&2[  
accountant's report 会计师报告 8=!D$t\3  
Accountant's Report Rules 会计师报告规则 x[cL Bc<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4VHn  \  
Accounting Arrangements 《会计安排》 u2t
fF  
accounting basis 会计基础 E fqX y>W  
accounting by Official Receiver 破产管理署署长呈交的帐目 N"Z{5A  
Accounting Circular 《会计通告》 hqD*z6aH  
accounting class 会计类别 P?%s #I:  
accounting date 记帐日期；会计结算日期 ___~D dq  
accounting for money 款项核算 |NlO7aQ>2H  
Accounting Officer 会计主任 1s\Wtw:  
accounting period 会计报告期；会计期 b]e"1Y)D-  
accounting policy 会计政策；会计方针 \P[Y`LYL  
accounting practice 会计惯例 Kf3"Wf^q   
accounting principle 会计准则 B.=FSow  
accounting record 会计记录 ::`HQ@^  
accounting report 会计报告 %mW{n8W3{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )Om*@;r(  
Accounting Society of China 中国会计学会 p#-Z4-`  
accounting statement 会计报表 -uS!\  
accounting system 会计制度；会计系统 &0d#Y]D4`  
accounting transaction 会计事项；帐务交易 b1cy$I  
accounting treatment 会计处理 ?4YGT  
accounting year 会计年度 ;[ZEDF5H  
accretion 增值；添加 u*eV@KK!  
accrual 应计项目；应累算数目 e1yt9@k,  
accrual basis 应计制；权责发生制 0S"mVZ*P  
accrual basis accounting 应计制会计；权责发生制会计 -E[Kml~U  
accrue 应累算；应计 9+|$$)  
accrued benefit 应累算利益 /WcG{Wdp  
accrued charges 应计费用 6bg ;q(*7  
accrued cumulative preference share dividend 应累算的累积优先股股息 Dm981t>wL  
accrued expenses 应累算费用 #<fRE"v:Q  
accrued interest payable 应付利息；应计未付利息 aj='b.2)  
accrued interest receivable 应收利息；应计未收利息 N% @Qf~  
accrued right 累算权益 4Z3su^XR  
accruing profit 应累算的利润 ijv(9mR  
accumulated fiscal reserve 累积财政储备 {p2!|A&a  
accumulated profit 累积利润；滚存溢利 l$KA)xbI  
accumulated reserve 累积储备 A`%k:@  
accumulation of surplus income 累积收益盈余 w7L{_aom  
acquired assets 既得资产 D\v+wp.  
acquisition 收购；购置；取得 hgG9m[?K  
acquisition cost 购置成本 \doUTr R  
acquisition expenses 购置费用 ,)cM3n u  
acquisition of 100% interest 收购全部股权 SO/c}vnBB  
acquisition of control 取得控制权 z(ONv#}p  
acquisition of fixed assets 购置固定资产 }rUN_.n4z  
acquisition of shell “买壳” b=C*W,Q_#  
acquisition price 收购价 yX>K/68  
act of God 天灾 9cbd~mM{  
acting partner 执事合伙人 gjyYCjF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 LENq_@$  
active partner 积极参与的合伙人 K-)] 1BG  
active trading 交投活跃 xK[ou'  
actual circulation 实际流通 K8|r&`X0  
actual cost 实际成本 ;?Tbnn Wn  
actual expenditure 实际开支；实际支出 h 8q[1"a:  
actual income 实际入息；实际收入；实际收益 BKCiIfkZ  
actual market 现货市场 >b
}o~F^J  
actual price 现货价；实际价格 n&4N[Qlv,  
actual profit 实际利润 C }j"Qi`  
actual quotation 实盘；实际价位；实际报价 g/d<Zfq<{  
actual year basis 按实际年度计算 P= BZ+6DS  
actuals 实货 4i;{!sT  
actuarial investigation 精算调查 Y1\}5k{>  
actuarial principle 精算原则  4\N;2N  
actuarial report 精算师报告 bSlF=jT[S  
Actuarial Society of Hong Kong 香港精算学会 )u&|_&g{}J  
actuarial valuation 精算师估值 u/
0h$l  
actuary 精算师 HVCe;eI  
ad referendum agreement 暂定协议；有待覆核的协定 C[AqFo  
ad valorem duty 从价税；按值征税 ! I:%0
D  
ad valorem duty system 从价税制 Tk[ $5u*,  
ad valorem fee 从价费 !
PlEO 2at  
ad valorem tariff 从价关税 xj)F55e?  
additional allowance 额外免税额 nc29j_Id  
additional amount for unexpired risk 未过期风险的额外款额 `{h*/Q  
additional assessable profit 补加应评税利润 t>RY7C;PuS  
additional assessment 补加评税  Mx?d  
additional commitment 额外承担 cl3K<'D  
additional commitment vote 额外承担拨款 xIW3={b3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G_8RK,H.  
additional dependent parent allowance 供养父母额外免税额 <NY^M!  
additional provision 额外拨款 $rBq"u=,0+  
additional stamp duty 附加印花税 Et_bH%0  
additional tax 补加税罚款；补加税款 Lg+Ac5y}`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F,F4nw<W  
adjudged bankrupt 被裁定破产 76Cl\r
V  
adjudicated bankrupt 裁定破产人 &t@jl \ND  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RL  XL&  
adjudication of bankruptcy 裁定破产；宣告破产 *;slV3  
adjudication of insolvency 裁定无力偿还债务 tS5hv@9cWx  
adjusted actual 经调整的实数；调整后的实数 I]t!xA~  
adjusted current assets 经调整的流动资产；调整后的流动资产
2wg5#i  
adjusted figure 经调整的数字；调整后的数额 W\,s:6iqz  
adjusted liabilities 经调整的负债；调整后的负债 1=c\Rr9]  
adjusted loss 经调整的亏损；调整后的亏损 &{hL&BLr  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 mDABH@R  
adjusted profit 经调整的利润；调整后的利润 {4}yKjW%z  
adjusted surplus 经调整的盈余额；调整后的盈余额 6'57   
adjusted value 经调整的价值；调整后的价值 SM#]H-3  
adjustment 调整；修订；理算〔保险〕 t|\%VC  
adjustment centre 调剂中心 4B1v4g 8}  
adjustment lag 调整过程的时间差距；调整时差 LmrfN?5  
adjustment mechanism 调整机制 y2d CEmhY  
adjustment of loss 亏损调整 aiUY>M#|  
adjustment process 调整过程；调整程序
b5I 
I/Y  
adjustment range 调整幅度 _/$Bpr{R  
administered exchange rate 受管制汇率 (`>+zT5aH