[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: rC_saHo>#R  
eU.C<Tv:8  
A share Ａ股；甲类股份 $LcMG,8%_  
abatement of tax 减税；减扣免税额 xNa66A-8  
ABN AMRO Bank N.V. 荷兰银行 !#W3Q  
above-the-line expenditure 线上项目支出；经常预算支出 GL,[32~C  
above-the-line receipt 线上项目收入；经常预算收入 jv6>7@<G  
ABSA Asia Limited 南非联合亚洲有限公司 (Ffa{Tt!  
absolute change 绝对数值变更 .v-2A);I  
absolute expenditure 实际开支 \7%wJIeyx  
absolute guideline figure 绝对准则数字 ab#z&jg!  
absolute interest 绝对权益 K /%5\h  
absolute order of discharge 绝对破产解除令 [.w`r>kZI  
absolute profit margin 绝对利润幅度 c=
?Tu  
absolute value 实值；绝对值 KTwP.!<v  
absolutely vested interest 绝对既得权益 h"'}Z^  
absorbed cost 已吸收成本；已分摊成本 &|' NDcp  
absorption 吸收；分摊；合并 Nq|y\3]  
absorption rate 吸收率；摊配率；分摊率 `b%^_@Fb  
ACB Finance Limited 亚洲商业财务有限公司 b `bg`}x  
acceptable form of reciprocity 合理的互惠条件
O}j@+p%M  
acceptable rate 适当利率；适当汇率 b *3h}n;  
acceptance agreement 承兑协议
mx#)iHY  
acceptance for honour 参加承兑 FlY"OU*  
acceptor 承兑人；接受人；受票人 [k&7h,  
acceptor for honour 参加承兑人 *SpE XO  
accident insurance 意外保险 AYfe_Dj  
Accident Insurance Association of Hong Kong 香港意外保险公会 n xR\tBv  
accident insurance scheme 意外保险计划 m\E=I5*/  
accident year basis 意外年度基准 NG
23  
accommodation 通融；贷款 _>r(T4}]  
accommodation bill 通融票据；空头票据 t:xTmK&vt  
accommodation party 汇票代发人 UMT}2d%  
account balance 帐户余额；帐户结余 Om_ "X6  
account book 帐簿 /!y;h-  
account collected in advance 预收款项 ;0NJX)GL  
account current book 往来帐簿 \Co Z+  
account of after-acquired property 事后取得的财产报告 e)}=T0 s  
account of defaulter 拖欠帐目 Y kvEQ=  
account payable 应付帐款 XqwP<5Z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Zq H-]?)  
account receivable 应收帐款 [xQ.qZ[h&  
account receivable report 应收帐款报表 `tc X[(`  
account statement 结单；帐单；会计财务报表 DF'~ #G8  
account title 帐户名称；会计科目 ?^LG>GgV  
accountant's report 会计师报告 de[NIDA;`  
Accountant's Report Rules 会计师报告规则 ed`7GZB  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5PP^w~n  
Accounting Arrangements 《会计安排》 06v'!M  
accounting basis 会计基础 8dJ+Ei~M  
accounting by Official Receiver 破产管理署署长呈交的帐目 fhNJB 0  
Accounting Circular 《会计通告》 ;7QG]JX  
accounting class 会计类别 fzAkUv
o  
accounting date 记帐日期；会计结算日期 $BG]is,&5  
accounting for money 款项核算 4Lz[bI  
Accounting Officer 会计主任 1/6}E]-F  
accounting period 会计报告期；会计期 " RIt  
accounting policy 会计政策；会计方针 cIK4sOTJ&  
accounting practice 会计惯例 %?F$3YN,  
accounting principle 会计准则 " BLJh)i  
accounting record 会计记录 KTAQ6k  
accounting report 会计报告 3df5 e0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 YPO24_B  
Accounting Society of China 中国会计学会 Rm6i[y&  
accounting statement 会计报表 5KIhk`S  
accounting system 会计制度；会计系统 +Fh,!`  
accounting transaction 会计事项；帐务交易 W@zu
N)U  
accounting treatment 会计处理 -Rr !J37  
accounting year 会计年度 #&?}h)Jr'  
accretion 增值；添加 D 5:'2i  
accrual 应计项目；应累算数目 rV?@K
gxi  
accrual basis 应计制；权责发生制 ;lt8~ea  
accrual basis accounting 应计制会计；权责发生制会计 ]86*k% A  
accrue 应累算；应计 6\.LG4@LO  
accrued benefit 应累算利益 2^nws  
accrued charges 应计费用 Vi
0D>4{+  
accrued cumulative preference share dividend 应累算的累积优先股股息 "|R75m,Id  
accrued expenses 应累算费用 \((5Sd  
accrued interest payable 应付利息；应计未付利息 YkFERIa076  
accrued interest receivable 应收利息；应计未收利息 W1ndb:  
accrued right 累算权益 @RL'pKab9  
accruing profit 应累算的利润 7(P4KvkI  
accumulated fiscal reserve 累积财政储备 pd.unEWwF  
accumulated profit 累积利润；滚存溢利 g`tV^b")  
accumulated reserve 累积储备 s?4nR:ZC}  
accumulation of surplus income 累积收益盈余 F IB)cpo  
acquired assets 既得资产 !XM*y  
acquisition 收购；购置；取得 <Q`3;ca^  
acquisition cost 购置成本 T[c-E*{hR  
acquisition expenses 购置费用 qG9j}[d'  
acquisition of 100% interest 收购全部股权 Lr=
^0  
acquisition of control 取得控制权 u1d%w OY  
acquisition of fixed assets 购置固定资产 _j*I\  
acquisition of shell “买壳” q|r*4={^!*  
acquisition price 收购价 LB9W.cA   
act of God 天灾 eZ0-O /_i  
acting partner 执事合伙人 \+0l#t$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 a`?Vc}&  
active partner 积极参与的合伙人 koE]\B2A6  
active trading 交投活跃 17 
0r5  
actual circulation 实际流通 c6y>]8_  
actual cost 实际成本 j*;.>akY7  
actual expenditure 实际开支；实际支出 -lAY*2Jg  
actual income 实际入息；实际收入；实际收益 1'8-+?r  
actual market 现货市场 ={;+0Wj
b8  
actual price 现货价；实际价格 9`? M-U  
actual profit 实际利润 mZu
Lwd$0  
actual quotation 实盘；实际价位；实际报价 "/2kf)l{4  
actual year basis 按实际年度计算 dJdOh#8+Xi  
actuals 实货 :VLYF$|  
actuarial investigation 精算调查 4^d).{&X  
actuarial principle 精算原则 e~cg (.  
actuarial report 精算师报告 8#o2qQ2+  
Actuarial Society of Hong Kong 香港精算学会 =^_a2_BBl  
actuarial valuation 精算师估值 wbh=v;  
actuary 精算师 Ww#!-,*]o  
ad referendum agreement 暂定协议；有待覆核的协定 v"o@q2f_  
ad valorem duty 从价税；按值征税 N.ZuSkR
M  
ad valorem duty system 从价税制 Dca,IaT'  
ad valorem fee 从价费 6BM$u v4  
ad valorem tariff 从价关税 K@ &;f(Y  
additional allowance 额外免税额 Pf?15POg&B  
additional amount for unexpired risk 未过期风险的额外款额 aygK$.wos  
additional assessable profit 补加应评税利润  !$!%era`  
additional assessment 补加评税 3 f~znO  
additional commitment 额外承担 .~q>e*8AH  
additional commitment vote 额外承担拨款 r6:e 423  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "V`DhOG&  
additional dependent parent allowance 供养父母额外免税额 V?p`rrj@  
additional provision 额外拨款 In+2~Jw/2!  
additional stamp duty 附加印花税 6:`[Fi  
additional tax 补加税罚款；补加税款 y7GgTC/H  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *Tr{a_{~C  
adjudged bankrupt 被裁定破产 HS\'{4P  
adjudicated bankrupt 裁定破产人 EQ|Wke  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >&F:/   
adjudication of bankruptcy 裁定破产；宣告破产 4mp
cI  
adjudication of insolvency 裁定无力偿还债务 6K=}n] n  
adjusted actual 经调整的实数；调整后的实数 +4rd N\.  
adjusted current assets 经调整的流动资产；调整后的流动资产 D";clP05K  
adjusted figure 经调整的数字；调整后的数额 a0Fq$  
adjusted liabilities 经调整的负债；调整后的负债 p<wC{D  
adjusted loss 经调整的亏损；调整后的亏损 4T v=sP  
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 K\s<<dRa  
adjusted profit 经调整的利润；调整后的利润 *~b~y7C  
adjusted surplus 经调整的盈余额；调整后的盈余额 )ZFc5m^+u  
adjusted value 经调整的价值；调整后的价值 vz1I/IdTd  
adjustment 调整；修订；理算〔保险〕 <E^;RG  
adjustment centre 调剂中心 [ q[2\F?CE  
adjustment lag 调整过程的时间差距；调整时差 R\/tKZJjb  
adjustment mechanism 调整机制 JeA_mtSQ|  
adjustment of loss 亏损调整 lLglF4  
adjustment process 调整过程；调整程序 9|OOT[  
adjustment range 调整幅度 YIb7y1\UM  
administered exchange rate 受管制汇率 ?|!m