[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: D#1R$4M=  
1!.-/  
A share Ａ股；甲类股份 $L0sBW&  
abatement of tax 减税；减扣免税额 7BU7sQjs  
ABN AMRO Bank N.V. 荷兰银行 tWy. Gz\  
above-the-line expenditure 线上项目支出；经常预算支出 X$6NJ(2G  
above-the-line receipt 线上项目收入；经常预算收入 5xdeuBEY8  
ABSA Asia Limited 南非联合亚洲有限公司 li3,6{S
#  
absolute change 绝对数值变更 VrPsy) J68  
absolute expenditure 实际开支 hJxL|5Uo  
absolute guideline figure 绝对准则数字 LJ <pE;`d  
absolute interest 绝对权益 a-|pSe*rx  
absolute order of discharge 绝对破产解除令 tIDN~[1  
absolute profit margin 绝对利润幅度 7\%JJw6h  
absolute value 实值；绝对值 Y}R$RDRL  
absolutely vested interest 绝对既得权益 8Y`g$2SZ^8  
absorbed cost 已吸收成本；已分摊成本 V:y6NfL7i'  
absorption 吸收；分摊；合并 9F[3B`w  
absorption rate 吸收率；摊配率；分摊率 -}UY2)  
ACB Finance Limited 亚洲商业财务有限公司 iS+"Jsz  
acceptable form of reciprocity 合理的互惠条件 ;dUKFdKH}  
acceptable rate 适当利率；适当汇率 V4jMx[  
acceptance agreement 承兑协议 bC
:sd2s  
acceptance for honour 参加承兑 _2G _Io  
acceptor 承兑人；接受人；受票人 %:`v
.AG  
acceptor for honour 参加承兑人 !0?o3,of-  
accident insurance 意外保险 rmA?Xlh\  
Accident Insurance Association of Hong Kong 香港意外保险公会 03 gbcNo  
accident insurance scheme 意外保险计划 /5Qh*.(S  
accident year basis 意外年度基准 oH6zlmqG"  
accommodation 通融；贷款 )/'Wbo L  
accommodation bill 通融票据；空头票据 {p1`[R&n#  
accommodation party 汇票代发人  Ll; v[Y  
account balance 帐户余额；帐户结余 N8Rq7i3F?a  
account book 帐簿 rZdOU?U  
account collected in advance 预收款项 (K=0c6M3=  
account current book 往来帐簿 V B*c1i  
account of after-acquired property 事后取得的财产报告 7d>w]R,Z  
account of defaulter 拖欠帐目 _1E c54D  
account payable 应付帐款 QGfwvFm  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ty
&1
R?  
account receivable 应收帐款 ~{lb`M^]h  
account receivable report 应收帐款报表 * :TwO=)  
account statement 结单；帐单；会计财务报表 QD!NV*  
account title 帐户名称；会计科目 < e BmCrJ  
accountant's report 会计师报告 zs]ubJC@  
Accountant's Report Rules 会计师报告规则 *$%~/Q@]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,e'm@d$Q*  
Accounting Arrangements 《会计安排》 =5Db^  
accounting basis 会计基础 9Zl4NV&B  
accounting by Official Receiver 破产管理署署长呈交的帐目 7<]&pSt=  
Accounting Circular 《会计通告》 ^AU-hVj  
accounting class 会计类别 [ K/l;Zd  
accounting date 记帐日期；会计结算日期 ;&J>a8B$  
accounting for money 款项核算 neM)(` gp  
Accounting Officer 会计主任 THQ #zQ-  
accounting period 会计报告期；会计期 ]dGH i \  
accounting policy 会计政策；会计方针 n(Nu
 
accounting practice 会计惯例 4dFr~ {  
accounting principle 会计准则 #1$4<o#M  
accounting record 会计记录 g^A^@~M  
accounting report 会计报告 #Q7:Mu+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 TM6wjHFm  
Accounting Society of China 中国会计学会 m-uXQS^@G  
accounting statement 会计报表 Hb*Z_s  
accounting system 会计制度；会计系统 aP
xSC>p  
accounting transaction 会计事项；帐务交易 ]'xci"qV`  
accounting treatment 会计处理 YQ:$m5ai  
accounting year 会计年度 @Ik5BT  
accretion 增值；添加 Q +l{> sL  
accrual 应计项目；应累算数目 kum@cA  
accrual basis 应计制；权责发生制 I-!7 EC2{!  
accrual basis accounting 应计制会计；权责发生制会计 9U<WR*H  
accrue 应累算；应计 >mA]2gV<a  
accrued benefit 应累算利益 BEb?jRMjLg  
accrued charges 应计费用 iSf%N>y'K  
accrued cumulative preference share dividend 应累算的累积优先股股息 !b!An; ',  
accrued expenses 应累算费用 16Ka>=G  
accrued interest payable 应付利息；应计未付利息 UeCi{W  
accrued interest receivable 应收利息；应计未收利息 HqV55o5f'  
accrued right 累算权益 C {*?  
accruing profit 应累算的利润 *3Lo[GE>  
accumulated fiscal reserve 累积财政储备 <$?#P#A  
accumulated profit 累积利润；滚存溢利 XHJdynt/  
accumulated reserve 累积储备 ek5j;%~g1  
accumulation of surplus income 累积收益盈余 46T(1_Xt~  
acquired assets 既得资产 E!}'cxb^  
acquisition 收购；购置；取得 ?&:N|cltD  
acquisition cost 购置成本 y]{b4e  
acquisition expenses 购置费用 U>!TM##1QD  
acquisition of 100% interest 收购全部股权 xS@ jV6E~  
acquisition of control 取得控制权 oO[eer_S-  
acquisition of fixed assets 购置固定资产 r+%3Y:dZE  
acquisition of shell “买壳” JzywSQ  
acquisition price 收购价 yj_/:eX  
act of God 天灾 hb8oq3*x  
acting partner 执事合伙人
m$[: J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8HLL3H0  
active partner 积极参与的合伙人 t9<BQg  
active trading 交投活跃 $9\8?gS  
actual circulation 实际流通 :1f,%Z$,q  
actual cost 实际成本 Yl a
u  
actual expenditure 实际开支；实际支出 X n0HJ^
"_  
actual income 实际入息；实际收入；实际收益  Yf[Cmn  
actual market 现货市场 TVvE0y(9  
actual price 现货价；实际价格 %6fnL~A  
actual profit 实际利润 ]EF"QLNN(  
actual quotation 实盘；实际价位；实际报价 uu]C;wl  
actual year basis 按实际年度计算 {@ Lun6\  
actuals 实货 Jityb}Z"  
actuarial investigation 精算调查 ,.{M1D6'R`  
actuarial principle 精算原则 zhow\l2t}  
actuarial report 精算师报告 ,O.iOT
0=;  
Actuarial Society of Hong Kong 香港精算学会 >j]Gz-wC  
actuarial valuation 精算师估值 2va[= >_  
actuary 精算师 -TH(Z(pB  
ad referendum agreement 暂定协议；有待覆核的协定 ]+pE1-p\  
ad valorem duty 从价税；按值征税 FB?V<x  
ad valorem duty system 从价税制 H{E(=S  
ad valorem fee 从价费 M1P;x._n  
ad valorem tariff 从价关税 3?aM\z;  
additional allowance 额外免税额 2vUcSKG7  
additional amount for unexpired risk 未过期风险的额外款额 c9H6\&  
additional assessable profit 补加应评税利润 >9nVR  
additional assessment 补加评税 ]D@aMC$#  
additional commitment 额外承担 ok,O/|E}?  
additional commitment vote 额外承担拨款 ~^Al#@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 a>#$&&oQ0  
additional dependent parent allowance 供养父母额外免税额 5<GeAW8ns]  
additional provision 额外拨款 C-49u<;,  
additional stamp duty 附加印花税 )qX.! &|I  
additional tax 补加税罚款；补加税款 uHf1b?W  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 c9uu4%KG6<  
adjudged bankrupt 被裁定破产 xK[[b  
adjudicated bankrupt 裁定破产人 Pt-mLINvG  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 JUGq\b&m  
adjudication of bankruptcy 裁定破产；宣告破产 Z{
YuX
 
adjudication of insolvency 裁定无力偿还债务 qe1>UfY  
adjusted actual 经调整的实数；调整后的实数 D)L~vA/8b  
adjusted current assets 经调整的流动资产；调整后的流动资产 Z<C39s  
adjusted figure 经调整的数字；调整后的数额 nRq[il0 `i  
adjusted liabilities 经调整的负债；调整后的负债 uUBUUr  
adjusted loss 经调整的亏损；调整后的亏损 ;gaTSYVe  
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 yIpgZ0:h  
adjusted profit 经调整的利润；调整后的利润 5't
9/8i  
adjusted surplus 经调整的盈余额；调整后的盈余额 xV`)?hEXFh  
adjusted value 经调整的价值；调整后的价值 _^eA1}3  
adjustment 调整；修订；理算〔保险〕 es69P)  
adjustment centre 调剂中心 ]*$o qn=m  
adjustment lag 调整过程的时间差距；调整时差 \l[AD-CZPh  
adjustment mechanism 调整机制 g~|x^d^;|  
adjustment of loss 亏损调整 Lo[;{A$u  
adjustment process 调整过程；调整程序 qoph#\  
adjustment range 调整幅度 [r]<~$  
administered exchange rate 受管制汇率 Bd>ATc+580