[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: FRd!UqMXY  
26PUO$&b.  
A share Ａ股；甲类股份 u~[HC)4(0  
abatement of tax 减税；减扣免税额 11[[HkX@  
ABN AMRO Bank N.V. 荷兰银行 ZQXv
-"  
above-the-line expenditure 线上项目支出；经常预算支出 oW(lQ'"  
above-the-line receipt 线上项目收入；经常预算收入 0{^vqh.La  
ABSA Asia Limited 南非联合亚洲有限公司 T]-yTsto  
absolute change 绝对数值变更 %tul(Z~<1  
absolute expenditure 实际开支 njeRzX  
absolute guideline figure 绝对准则数字 dE19_KPm[j  
absolute interest 绝对权益 XTEC0s"F  
absolute order of discharge 绝对破产解除令 ~T@t7Cg  
absolute profit margin 绝对利润幅度 Z>gxECi  
absolute value 实值；绝对值 Oo|*q+{  
absolutely vested interest 绝对既得权益 C~4_Vc*  
absorbed cost 已吸收成本；已分摊成本 W2/FGJD  
absorption 吸收；分摊；合并 g NF8&T  
absorption rate 吸收率；摊配率；分摊率 ^`~M f  
ACB Finance Limited 亚洲商业财务有限公司 RO[Ko-m|/N  
acceptable form of reciprocity 合理的互惠条件 Ec IgX_\  
acceptable rate 适当利率；适当汇率 bP\0S@1YL  
acceptance agreement 承兑协议 qX{"R.d  
acceptance for honour 参加承兑 EBlfwFd  
acceptor 承兑人；接受人；受票人 .Uq?SmK  
acceptor for honour 参加承兑人 59mNb:<  
accident insurance 意外保险 oJa6)+b(3  
Accident Insurance Association of Hong Kong 香港意外保险公会 A}WRpsA9  
accident insurance scheme 意外保险计划 9zSHn.y  
accident year basis 意外年度基准 1{ l18B`  
accommodation 通融；贷款 mAMi-9  
accommodation bill 通融票据；空头票据 =sy>_  
accommodation party 汇票代发人 nv&uhu/q  
account balance 帐户余额；帐户结余 |$"2R3  
account book 帐簿 ddvSi6  
account collected in advance 预收款项 BC*vG=a  
account current book 往来帐簿 DTmv2X  
account of after-acquired property 事后取得的财产报告 rE0?R(_  
account of defaulter 拖欠帐目 (Cjnf a 2  
account payable 应付帐款 ]@X5'r"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sqTBlP  
account receivable 应收帐款 \Zc$X^}vN  
account receivable report 应收帐款报表 D`p&`]k3v  
account statement 结单；帐单；会计财务报表 ^?PU:
eS  
account title 帐户名称；会计科目 zvjVM"=G  
accountant's report 会计师报告 %x@ D i`
;  
Accountant's Report Rules 会计师报告规则  }/~%Ysl  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I@Zd<Rn  
Accounting Arrangements 《会计安排》 -YM#.lQ  
accounting basis 会计基础 r@N 0 %JZZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 !wiW#PR  
Accounting Circular 《会计通告》 (t&]u7Atr  
accounting class 会计类别 Y.` {]rC  
accounting date 记帐日期；会计结算日期 wKF #8Y  
accounting for money 款项核算 .N2yn`
  
Accounting Officer 会计主任 1=BDqSZ@9  
accounting period 会计报告期；会计期 #vrxhMo  
accounting policy 会计政策；会计方针 mr:;Wwd  
accounting practice 会计惯例 r=GF*i[3  
accounting principle 会计准则 r/v'h@  
accounting record 会计记录 0#(K}9T)  
accounting report 会计报告 L9tjHC]
 
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &y` MDyXz  
Accounting Society of China 中国会计学会 [Du@go1C  
accounting statement 会计报表
Y[%1?CREP  
accounting system 会计制度；会计系统 N]n]7(e+0C  
accounting transaction 会计事项；帐务交易 d"3S[_U  
accounting treatment 会计处理 ~ \= VSwJ  
accounting year 会计年度 $r`K4g  
accretion 增值；添加 n]M1'yU  
accrual 应计项目；应累算数目 z_%G{H+:l  
accrual basis 应计制；权责发生制 V3;4,^=6Dd  
accrual basis accounting 应计制会计；权责发生制会计 `$og]Dn;  
accrue 应累算；应计 /H#- \r&r  
accrued benefit 应累算利益 5 o:VixZf  
accrued charges 应计费用 XL[/)lX{  
accrued cumulative preference share dividend 应累算的累积优先股股息 m-f"EFmP  
accrued expenses 应累算费用 5dffFe  
accrued interest payable 应付利息；应计未付利息 UeWEncN(  
accrued interest receivable 应收利息；应计未收利息 G| 7\[!R  
accrued right 累算权益 '[#a-8-JY_  
accruing profit 应累算的利润 49f- u  
accumulated fiscal reserve 累积财政储备 }~P%S(zB  
accumulated profit 累积利润；滚存溢利 IV{,'+hT  
accumulated reserve 累积储备 rfqw/o  
accumulation of surplus income 累积收益盈余 8r '  
acquired assets 既得资产 p.K
X[I  
acquisition 收购；购置；取得 e&[
gde(  
acquisition cost 购置成本 8 vNgePn  
acquisition expenses 购置费用 CU=}]Y  
acquisition of 100% interest 收购全部股权 -r/G)Rs  
acquisition of control 取得控制权 34VyR a  
acquisition of fixed assets 购置固定资产 Z09FW>"u  
acquisition of shell “买壳” ?wE@9g A  
acquisition price 收购价 X!5N2x  
act of God 天灾 8r[ZGUV  
acting partner 执事合伙人 wu?ahNb.`Y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 HZMs],GX  
active partner 积极参与的合伙人 ?]%JQ]Gf*  
active trading 交投活跃 EubR]ckB  
actual circulation 实际流通 * d6[kY  
actual cost 实际成本 l@`D;m  
actual expenditure 实际开支；实际支出 Oq"(oNG@  
actual income 实际入息；实际收入；实际收益 pT]M]/y/:  
actual market 现货市场 f`<j(.{9F
 
actual price 现货价；实际价格 N[4v6GS  
actual profit 实际利润 }qfr&Ffh@  
actual quotation 实盘；实际价位；实际报价 4GJ1
P2  
actual year basis 按实际年度计算 `mPmEV<  
actuals 实货 f])?Gw  
actuarial investigation 精算调查 jB }O6u[%  
actuarial principle 精算原则 3oX%tx  
actuarial report 精算师报告 "^-U#f>k  
Actuarial Society of Hong Kong 香港精算学会 "cjZ6^Hum  
actuarial valuation 精算师估值 n<MMO=+bg  
actuary 精算师 A(duUl~  
ad referendum agreement 暂定协议；有待覆核的协定 <B6@q4Q  
ad valorem duty 从价税；按值征税 Z:f0>  
ad valorem duty system 从价税制 WtI1h`Fo  
ad valorem fee 从价费 Wd4fIegk  
ad valorem tariff 从价关税 Mq) n=M  
additional allowance 额外免税额 Myss$gt}  
additional amount for unexpired risk 未过期风险的额外款额 !f_GR Pj'  
additional assessable profit 补加应评税利润 dJ\6m!Mp  
additional assessment 补加评税 /H.QGPr  
additional commitment 额外承担 /2^cty.BXw  
additional commitment vote 额外承担拨款 KtJE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2{s ND  
additional dependent parent allowance 供养父母额外免税额 RsBo\#`  
additional provision 额外拨款 |Y3!Lix  
additional stamp duty 附加印花税 FD(zj^*  
additional tax 补加税罚款；补加税款 Hxr2Q]c?u  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 q!W~>c!  
adjudged bankrupt 被裁定破产 FtN1ZZ"<*  
adjudicated bankrupt 裁定破产人 .;WJ(kB\U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Fk D  
adjudication of bankruptcy 裁定破产；宣告破产 "@B!5s0  
adjudication of insolvency 裁定无力偿还债务 z.16%@R  
adjusted actual 经调整的实数；调整后的实数 Qo  
adjusted current assets 经调整的流动资产；调整后的流动资产 >`*iM  
adjusted figure 经调整的数字；调整后的数额 ;a!o$y  
adjusted liabilities 经调整的负债；调整后的负债 vZ 4Z+;.  
adjusted loss 经调整的亏损；调整后的亏损 hM E|=\  
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 c?) pn9  
adjusted profit 经调整的利润；调整后的利润 sb4)@/Q7j  
adjusted surplus 经调整的盈余额；调整后的盈余额 ih`/1n  
adjusted value 经调整的价值；调整后的价值 %Hv$PsS J  
adjustment 调整；修订；理算〔保险〕 $m/-E#I#Z  
adjustment centre 调剂中心 X[k-J\  
adjustment lag 调整过程的时间差距；调整时差 YN] w_=  
adjustment mechanism 调整机制 QxnP+U~N  
adjustment of loss 亏损调整 T~$ePVk>L  
adjustment process 调整过程；调整程序 oT 8  
adjustment range 调整幅度 6bnAVTL5  
administered exchange rate 受管制汇率 v,vTRrpK