[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: Q`m
9I  
dI?x&#(vw  
A share Ａ股；甲类股份 }`uFLBG3  
abatement of tax 减税；减扣免税额 V=de3k&p  
ABN AMRO Bank N.V. 荷兰银行 w\zNn4B})A  
above-the-line expenditure 线上项目支出；经常预算支出 rT"3^,,  
above-the-line receipt 线上项目收入；经常预算收入 gski:C   
ABSA Asia Limited 南非联合亚洲有限公司 BA6(Ow
b  
absolute change 绝对数值变更
|r+w(TG  
absolute expenditure 实际开支 rX}FhBl5  
absolute guideline figure 绝对准则数字 H
DYWDp  
absolute interest 绝对权益 Ial"nV0>0  
absolute order of discharge 绝对破产解除令 1'YUK"i  
absolute profit margin 绝对利润幅度 ey@{Ng#  
absolute value 实值；绝对值 =oT4!OUf  
absolutely vested interest 绝对既得权益 i?:#lbw_  
absorbed cost 已吸收成本；已分摊成本
N#p%^GH  
absorption 吸收；分摊；合并 AaLbJYuKd  
absorption rate 吸收率；摊配率；分摊率 QJF_ "  
ACB Finance Limited 亚洲商业财务有限公司 ,}:}"cl  
acceptable form of reciprocity 合理的互惠条件 cb5T-'hY  
acceptable rate 适当利率；适当汇率 ^jE8 "G*  
acceptance agreement 承兑协议 3jx/1VV  
acceptance for honour 参加承兑 -nQ
(.#-n  
acceptor 承兑人；接受人；受票人 e81+as  
acceptor for honour 参加承兑人 adWH';Q:  
accident insurance 意外保险 $U4[a:  
Accident Insurance Association of Hong Kong 香港意外保险公会 8bdx$,$ k  
accident insurance scheme 意外保险计划 KP)t,\@f!  
accident year basis 意外年度基准 s=>^ 8[0O  
accommodation 通融；贷款 gE9x+g  
accommodation bill 通融票据；空头票据 vcC"  
accommodation party 汇票代发人 DEW;0ic  
account balance 帐户余额；帐户结余 :(YFIW`59  
account book 帐簿 D]twid~OS  
account collected in advance 预收款项 5VSc5*[  
account current book 往来帐簿 1T}jK^"  
account of after-acquired property 事后取得的财产报告 >zfFvx_q  
account of defaulter 拖欠帐目 &N*l?7(  
account payable 应付帐款 :7?n)=Tx  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *RmD%[f  
account receivable 应收帐款 cI'su?  
account receivable report 应收帐款报表 ^fj30gw7\5  
account statement 结单；帐单；会计财务报表 >VppM  `  
account title 帐户名称；会计科目 vty:@?3\  
accountant's report 会计师报告 vDIsawbHD  
Accountant's Report Rules 会计师报告规则 ^"iJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @D$ogU,#  
Accounting Arrangements 《会计安排》 D67z6jep(  
accounting basis 会计基础 {s
0!hp  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ln8r~[tVE<  
Accounting Circular 《会计通告》 f\?1oMO\  
accounting class 会计类别 i_:#]
[nWX  
accounting date 记帐日期；会计结算日期 3X#Cep20a  
accounting for money 款项核算 d~q7!  
Accounting Officer 会计主任 @<yYMo7  
accounting period 会计报告期；会计期 0jt@|
3  
accounting policy 会计政策；会计方针 hh[x(O)TC~  
accounting practice 会计惯例 !p Q*m`Xo  
accounting principle 会计准则
,0eXg
 
accounting record 会计记录 OQVo4yl"  
accounting report 会计报告 p }e|E!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 YIF|8b\  
Accounting Society of China 中国会计学会 uR.`8s|  
accounting statement 会计报表 .O SQ8W}  
accounting system 会计制度；会计系统 g "N&*V2  
accounting transaction 会计事项；帐务交易 Bkg./iP5x  
accounting treatment 会计处理 vDyG xU!#\  
accounting year 会计年度 )<$<9!L4x  
accretion 增值；添加 !AGoI7W}  
accrual 应计项目；应累算数目 w~3z);  
accrual basis 应计制；权责发生制 :kC*<f\  
accrual basis accounting 应计制会计；权责发生制会计 r::0\{{r"p  
accrue 应累算；应计 )d>Dcne  
accrued benefit 应累算利益  `)>}b 3  
accrued charges 应计费用 8\G"I  
accrued cumulative preference share dividend 应累算的累积优先股股息 lQv(5hIm  
accrued expenses 应累算费用 S263h(H  
accrued interest payable 应付利息；应计未付利息 /4}y2JVv)  
accrued interest receivable 应收利息；应计未收利息 -XnOj2  
accrued right 累算权益 ANfy +@  
accruing profit 应累算的利润 FH{p1_kZ=  
accumulated fiscal reserve 累积财政储备 \(}pm#O  
accumulated profit 累积利润；滚存溢利 c<sq0('`  
accumulated reserve 累积储备 Z*IW*f&0>1  
accumulation of surplus income 累积收益盈余 u4'B  
acquired assets 既得资产 $W9dUR0  
acquisition 收购；购置；取得 Sbeq%Iwm.  
acquisition cost 购置成本 nW`] =
 
acquisition expenses 购置费用 gGx<k3W^  
acquisition of 100% interest 收购全部股权 8Un 0<+b  
acquisition of control 取得控制权 :(
4q\~  
acquisition of fixed assets 购置固定资产 Lt i2KY}/%  
acquisition of shell “买壳” $~\Tl:!#?  
acquisition price 收购价 m}f{o  
act of God 天灾 _:FD#5BZ1  
acting partner 执事合伙人 24sQon  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (h
h^?  
active partner 积极参与的合伙人 P.jy7:dB,  
active trading 交投活跃 p.H`lbVY  
actual circulation 实际流通 -J0OtrZ  
actual cost 实际成本 ["e;8H[K)%  
actual expenditure 实际开支；实际支出 DR]4Tcz#  
actual income 实际入息；实际收入；实际收益 aimf,(+  
actual market 现货市场 k
h8 M=  
actual price 现货价；实际价格 Hz=s)6$ey  
actual profit 实际利润 x3F94+<n{  
actual quotation 实盘；实际价位；实际报价  m-#]v}0A  
actual year basis 按实际年度计算 H%Z;Yt8^gt  
actuals 实货 m_FTg)_=  
actuarial investigation 精算调查 =1xVw5^F  
actuarial principle 精算原则 (j(9'DjP  
actuarial report 精算师报告 MO|Pv j~[  
Actuarial Society of Hong Kong 香港精算学会 Wys$#pJ  
actuarial valuation 精算师估值 MZqHL4<|  
actuary 精算师 5kADvi.  
ad referendum agreement 暂定协议；有待覆核的协定 U[:=7UABU?  
ad valorem duty 从价税；按值征税 F%4N/e'L  
ad valorem duty system 从价税制 :&LV^A  
ad valorem fee 从价费 c._!dq&#R  
ad valorem tariff 从价关税 b<[]z,  
additional allowance 额外免税额 rv<qze;?|  
additional amount for unexpired risk 未过期风险的额外款额 T5}5uk9  
additional assessable profit 补加应评税利润 LR'~:46#u  
additional assessment 补加评税 SR`A]EC(V  
additional commitment 额外承担 1lJ^$U  
additional commitment vote 额外承担拨款  ;F"Tu  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'Mhnu2d  
additional dependent parent allowance 供养父母额外免税额 6j!a*u:}"  
additional provision 额外拨款 6WoFf  
additional stamp duty 附加印花税 qD/h/  
additional tax 补加税罚款；补加税款 NRk^Z)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vE)d0l"  
adjudged bankrupt 被裁定破产 _@VKWU$$  
adjudicated bankrupt 裁定破产人 e@&2q{Gi=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 um\A  
adjudication of bankruptcy 裁定破产；宣告破产 j 2 0mZ  
adjudication of insolvency 裁定无力偿还债务 Zu>CR_ C  
adjusted actual 经调整的实数；调整后的实数 vV*/"'>  
adjusted current assets 经调整的流动资产；调整后的流动资产 `6LVXDR  
adjusted figure 经调整的数字；调整后的数额 SRU#Y8Xv|  
adjusted liabilities 经调整的负债；调整后的负债 uC6e2py<[  
adjusted loss 经调整的亏损；调整后的亏损 F5M{`:/  
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 < y"lL>JR  
adjusted profit 经调整的利润；调整后的利润 NxB/U_j  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q8]S6,pt  
adjusted value 经调整的价值；调整后的价值 4{b/Nv:b  
adjustment 调整；修订；理算〔保险〕 :5jorVu  
adjustment centre 调剂中心 ]iZ-MG)J  
adjustment lag 调整过程的时间差距；调整时差 buWF6LFC  
adjustment mechanism 调整机制 3E>]6  
adjustment of loss 亏损调整 y+izC+  
adjustment process 调整过程；调整程序 = N:5#A  
adjustment range 调整幅度 A5O;C
 
administered exchange rate 受管制汇率 w;
J#+ik