[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: 1JeJxzv >C  
KY+]RxX  
A share Ａ股；甲类股份 7zGMkl  
abatement of tax 减税；减扣免税额 Pz`hX$  
ABN AMRO Bank N.V. 荷兰银行 @a(oB.i  
above-the-line expenditure 线上项目支出；经常预算支出 j@v-|  
above-the-line receipt 线上项目收入；经常预算收入 YoAg  
ABSA Asia Limited 南非联合亚洲有限公司 qjL o&2)  
absolute change 绝对数值变更 sFElD ]|  
absolute expenditure 实际开支 Euu ,mleM  
absolute guideline figure 绝对准则数字 [`n
Y2[A$  
absolute interest 绝对权益 N-%#\rPq.  
absolute order of discharge 绝对破产解除令 jONjt(&N  
absolute profit margin 绝对利润幅度 !<r8~A3!(  
absolute value 实值；绝对值 ^'
W%X  
absolutely vested interest 绝对既得权益 q"nGy#UWR  
absorbed cost 已吸收成本；已分摊成本 f3&/r  
absorption 吸收；分摊；合并 E}$V2ha0zu  
absorption rate 吸收率；摊配率；分摊率 `~nCbUUee  
ACB Finance Limited 亚洲商业财务有限公司 K7RKF$Z\  
acceptable form of reciprocity 合理的互惠条件 `qu]Pxk  
acceptable rate 适当利率；适当汇率 v{koKQ'Y()  
acceptance agreement 承兑协议 %3G;r\|r]  
acceptance for honour 参加承兑 .bfST.OA  
acceptor 承兑人；接受人；受票人 &7Kb]Ti  
acceptor for honour 参加承兑人 2AK}D%jfc  
accident insurance 意外保险 Q52bh'cuU  
Accident Insurance Association of Hong Kong 香港意外保险公会 %wW'!p-<  
accident insurance scheme 意外保险计划 f3n~{a,[  
accident year basis 意外年度基准 usH%dzKK  
accommodation 通融；贷款 B_&^ER5j  
accommodation bill 通融票据；空头票据 0;cuX@A/a?  
accommodation party 汇票代发人 yVY kuO  
account balance 帐户余额；帐户结余 xwOE+  
account book 帐簿 cL7C2wB`  
account collected in advance 预收款项 {US>)I  
account current book 往来帐簿 LyP`{_"CM  
account of after-acquired property 事后取得的财产报告 ^ItAW$T]F  
account of defaulter 拖欠帐目 bA*"ei+!  
account payable 应付帐款 Cuv|6t75'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #(dhBEXPW;  
account receivable 应收帐款 D|TR!  
account receivable report 应收帐款报表 Hirr=a3  
account statement 结单；帐单；会计财务报表 x4 hO$3o  
account title 帐户名称；会计科目 O
G}KqG!n  
accountant's report 会计师报告 f?-J#x)  
Accountant's Report Rules 会计师报告规则 PbN3;c3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 AT ymKJ
 
Accounting Arrangements 《会计安排》 Zs73 a
d  
accounting basis 会计基础 vZk9g
Gjk  
accounting by Official Receiver 破产管理署署长呈交的帐目 NWnWk  
Accounting Circular 《会计通告》 \(bj(an
y  
accounting class 会计类别 yHOqzq56  
accounting date 记帐日期；会计结算日期 9b%j.Q-W  
accounting for money 款项核算 R@$+t:}  
Accounting Officer 会计主任 r?$&Z^  
accounting period 会计报告期；会计期 . s-5N\  
accounting policy 会计政策；会计方针 ;@4sd%L8V  
accounting practice 会计惯例 z Lw(@&  
accounting principle 会计准则 Bac|;+L~L  
accounting record 会计记录 5Pqt_ZWy  
accounting report 会计报告 .hne)K%={y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cNeiD@t3V&  
Accounting Society of China 中国会计学会 vv* |F  
accounting statement 会计报表 g]4yAV<2  
accounting system 会计制度；会计系统 |0]YA  
accounting transaction 会计事项；帐务交易 hXTYTbTX  
accounting treatment 会计处理 kQ[Jo%YT?E  
accounting year 会计年度 X+*<B(E  
accretion 增值；添加 5"uNj<.V  
accrual 应计项目；应累算数目 RNe9h lr  
accrual basis 应计制；权责发生制 wPQ&Di*X}  
accrual basis accounting 应计制会计；权责发生制会计 t%HI1eO7h  
accrue 应累算；应计 9C=~1>S  
accrued benefit 应累算利益 I1i:}g/  
accrued charges 应计费用 xD^wTtT  
accrued cumulative preference share dividend 应累算的累积优先股股息 q|Fjm]AF  
accrued expenses 应累算费用 QH:>jmC{1h  
accrued interest payable 应付利息；应计未付利息 ydyG}XI
7V  
accrued interest receivable 应收利息；应计未收利息 SctJxY(}!  
accrued right 累算权益 jm+blB^%K  
accruing profit 应累算的利润 jJ<;2e~OW  
accumulated fiscal reserve 累积财政储备 KG-y)qXu  
accumulated profit 累积利润；滚存溢利 I}_;A<U  
accumulated reserve 累积储备 wA1Ey:q  
accumulation of surplus income 累积收益盈余 6+?wnp-  
acquired assets 既得资产 7?,7TR2Ny  
acquisition 收购；购置；取得 Q-3r}jJe  
acquisition cost 购置成本 }1,'rmT
 
acquisition expenses 购置费用 nfa_8  
acquisition of 100% interest 收购全部股权 1]Lhk?4t  
acquisition of control 取得控制权 7|{ B#  
acquisition of fixed assets 购置固定资产 9u?Eb~#$  
acquisition of shell “买壳” |+u+)C  
acquisition price 收购价 T:6K ?$y?  
act of God 天灾 /Bh>  
acting partner 执事合伙人 &M$Bt} <  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ! . p  
active partner 积极参与的合伙人 'H! V54 \j  
active trading 交投活跃 !"`Jqs  
actual circulation 实际流通 [0wP\{%  
actual cost 实际成本 brj[c>
ID  
actual expenditure 实际开支；实际支出 m[W/j/$A+x  
actual income 实际入息；实际收入；实际收益 7MoR9,(  
actual market 现货市场 5 >'6
6gZ  
actual price 现货价；实际价格 'V1!&Q6  
actual profit 实际利润 1z3]PA!R  
actual quotation 实盘；实际价位；实际报价 *.:!Ax  
actual year basis 按实际年度计算 *^uGvJXF  
actuals 实货 CX]RtV!  
actuarial investigation 精算调查 !ZX&r{pJp  
actuarial principle 精算原则 ~};]k}  
actuarial report 精算师报告 &{BBxv)y  
Actuarial Society of Hong Kong 香港精算学会 MCM/=M'y  
actuarial valuation 精算师估值 `t%|.=R  
actuary 精算师 
i},d[  
ad referendum agreement 暂定协议；有待覆核的协定 40R"^*  
ad valorem duty 从价税；按值征税 =,O/,2)  
ad valorem duty system 从价税制 Qg[heND  
ad valorem fee 从价费 R08&cd#$  
ad valorem tariff 从价关税 "oHp.$+K  
additional allowance 额外免税额 /9P^{OZ;y  
additional amount for unexpired risk 未过期风险的额外款额 zf`5>h|  
additional assessable profit 补加应评税利润 (v]P<3%  
additional assessment 补加评税 bBy'v/  
additional commitment 额外承担 Nd
o}Tk!  
additional commitment vote 额外承担拨款 z/)$D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J9NsHr:A[  
additional dependent parent allowance 供养父母额外免税额 tB]`Hj  
additional provision 额外拨款 mZ]P[lQ'5  
additional stamp duty 附加印花税 c!.=%QY
 
additional tax 补加税罚款；补加税款 ES^NBI j5P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cW=Qh-`jU;  
adjudged bankrupt 被裁定破产 U[IQ1AEr  
adjudicated bankrupt 裁定破产人 0,:iE\
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :DDO =
 
adjudication of bankruptcy 裁定破产；宣告破产 nT_*EC<.  
adjudication of insolvency 裁定无力偿还债务 tsck|;v  
adjusted actual 经调整的实数；调整后的实数 #,t2*tM  
adjusted current assets 经调整的流动资产；调整后的流动资产 u$apH{  
adjusted figure 经调整的数字；调整后的数额 UP}feN  
adjusted liabilities 经调整的负债；调整后的负债 B^H4 Q 4-  
adjusted loss 经调整的亏损；调整后的亏损 6euR'd^Qi  
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 d:A\<F  
adjusted profit 经调整的利润；调整后的利润 Yd[U  
adjusted surplus 经调整的盈余额；调整后的盈余额 pi|\0lH6W  
adjusted value 经调整的价值；调整后的价值  o1 jk=  
adjustment 调整；修订；理算〔保险〕 p 7 ,f6kG  
adjustment centre 调剂中心 f+{c1fb>s  
adjustment lag 调整过程的时间差距；调整时差 0Wjd-rzc,  
adjustment mechanism 调整机制 5BrU'NF  
adjustment of loss 亏损调整 kZJt~}  
adjustment process 调整过程；调整程序 hT.4t,wa8  
adjustment range 调整幅度 ,NjX&A@  
administered exchange rate 受管制汇率 th5 X?so