[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: {KTZSs $n  
o4rf[.z  
A share Ａ股；甲类股份 S>HfyZ&Pc  
abatement of tax 减税；减扣免税额 6x!iL\Y~  
ABN AMRO Bank N.V. 荷兰银行 bS|h~B]rd  
above-the-line expenditure 线上项目支出；经常预算支出 Bq4@I_b  
above-the-line receipt 线上项目收入；经常预算收入 5D^2 +`$/  
ABSA Asia Limited 南非联合亚洲有限公司 QRdtr  
absolute change 绝对数值变更 4rCw#mVtB  
absolute expenditure 实际开支 @1k-h;`,  
absolute guideline figure 绝对准则数字 <[gN4x>'  
absolute interest 绝对权益 /8dRql-Ne  
absolute order of discharge 绝对破产解除令 ,Wd+&|Q  
absolute profit margin 绝对利润幅度 [8DPZU@  
absolute value 实值；绝对值 Ho%%voJBS  
absolutely vested interest 绝对既得权益 !YM:?%B  
absorbed cost 已吸收成本；已分摊成本 2B6y1"B  
absorption 吸收；分摊；合并 %&'[? LXD  
absorption rate 吸收率；摊配率；分摊率 {c $8?6  
ACB Finance Limited 亚洲商业财务有限公司 s/;S2l$`  
acceptable form of reciprocity 合理的互惠条件 Fkqw#s(T  
acceptable rate 适当利率；适当汇率 U; #v-'Z  
acceptance agreement 承兑协议 @Ko}Td&E(  
acceptance for honour 参加承兑 Oeg^%Y   
acceptor 承兑人；接受人；受票人 (w<llb`]  
acceptor for honour 参加承兑人 )ZZ6 (O  
accident insurance 意外保险 se_Oi$VZ{  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^m.%FIwR  
accident insurance scheme 意外保险计划 8RZqoQDH  
accident year basis 意外年度基准 +9;6]4  
accommodation 通融；贷款 ob)c0Pz  
accommodation bill 通融票据；空头票据 d<cQYI4V  
accommodation party 汇票代发人 K9RRY,JB  
account balance 帐户余额；帐户结余 oSR ;Im<2  
account book 帐簿 R C!~eJG!  
account collected in advance 预收款项 \%W"KLP  
account current book 往来帐簿 _4lKd`  
account of after-acquired property 事后取得的财产报告 JAmpU^(C  
account of defaulter 拖欠帐目 a8y*Jz-E  
account payable 应付帐款 p @YbIn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w/ID y
Q  
account receivable 应收帐款 )Ee`11  
account receivable report 应收帐款报表 #("E)P  
account statement 结单；帐单；会计财务报表 y&F&Z3t  
account title 帐户名称；会计科目 k <LFH(  
accountant's report 会计师报告 g`=Z%{z%  
Accountant's Report Rules 会计师报告规则 c`)[-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sdQ"[`~2R  
Accounting Arrangements 《会计安排》 9$R}GK  
accounting basis 会计基础 7x$VH5jie#  
accounting by Official Receiver 破产管理署署长呈交的帐目 vri<R8  
Accounting Circular 《会计通告》 SUoUXh^!w  
accounting class 会计类别 \-Q
6z8  
accounting date 记帐日期；会计结算日期 t8#u}u  
accounting for money 款项核算 Lnltt86  
Accounting Officer 会计主任 Jj+Hj [(@  
accounting period 会计报告期；会计期 ?*f2P T?`  
accounting policy 会计政策；会计方针 [@$t35t~  
accounting practice 会计惯例 {9./-  
accounting principle 会计准则 ?ieC>cr  
accounting record 会计记录 l.SoiFDd  
accounting report 会计报告 Z~g7^,-t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Bh q]h  
Accounting Society of China 中国会计学会 J}VG4}L  
accounting statement 会计报表 _GL:4  
accounting system 会计制度；会计系统 *b(nX,e  
accounting transaction 会计事项；帐务交易 M
+M\3U  
accounting treatment 会计处理 0SDyE  
accounting year 会计年度 MB?762Q  
accretion 增值；添加 Dgz^ s^fxU  
accrual 应计项目；应累算数目 E*UE?4FSw|  
accrual basis 应计制；权责发生制 JHsxaX;c  
accrual basis accounting 应计制会计；权责发生制会计 `+T"^{ Z  
accrue 应累算；应计 wvEdZGO8!  
accrued benefit 应累算利益 rhwjsC6  
accrued charges 应计费用 z dUSmb  
accrued cumulative preference share dividend 应累算的累积优先股股息 Uj)`(}r  
accrued expenses 应累算费用 r)f+j@KF  
accrued interest payable 应付利息；应计未付利息 mA\}zLw+r9  
accrued interest receivable 应收利息；应计未收利息 qZh}gu*>  
accrued right 累算权益 eh6=-  
accruing profit 应累算的利润 Ob h@d|  
accumulated fiscal reserve 累积财政储备 lD1m<AC  
accumulated profit 累积利润；滚存溢利 qL!pDZk  
accumulated reserve 累积储备 Nb/Z +  
accumulation of surplus income 累积收益盈余 ;v%f +  
acquired assets 既得资产 Zopi;O J  
acquisition 收购；购置；取得 /G!M\teeF  
acquisition cost 购置成本 .vtV2lq  
acquisition expenses 购置费用 _h P7hhR  
acquisition of 100% interest 收购全部股权 qbD[<T  
acquisition of control 取得控制权 D'\gy $9m1  
acquisition of fixed assets 购置固定资产 M:.0]'[s5  
acquisition of shell “买壳” T5+9#  
acquisition price 收购价 !s[[X5  
act of God 天灾 0hOps5c8=  
acting partner 执事合伙人 M_f.e!?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Qis/'9a  
active partner 积极参与的合伙人 ) 8JM.:,  
active trading 交投活跃 L
<ET"&b;4  
actual circulation 实际流通 1C<@QrT  
actual cost 实际成本 )s>R~7  
actual expenditure 实际开支；实际支出 HV8=b"D"  
actual income 实际入息；实际收入；实际收益 7E\k97#G  
actual market 现货市场 OCbwV7q:  
actual price 现货价；实际价格 KWiP`h8  
actual profit 实际利润 qPgny/(  
actual quotation 实盘；实际价位；实际报价 (cm8x  
actual year basis 按实际年度计算 G9r~O#=gy  
actuals 实货 18G=j@k7
  
actuarial investigation 精算调查 g,}_&+q:.M  
actuarial principle 精算原则 1
R7w  
actuarial report 精算师报告 zEs:OOM  
Actuarial Society of Hong Kong 香港精算学会 |sPUb;&~  
actuarial valuation 精算师估值 s73'h  
actuary 精算师 OH6-\U'.Z  
ad referendum agreement 暂定协议；有待覆核的协定 u\o~'Jz  
ad valorem duty 从价税；按值征税 A\)~y{9bQ  
ad valorem duty system 从价税制 ({WV<T&  
ad valorem fee 从价费 r5'bt"K\>  
ad valorem tariff 从价关税 UKp ^TW1^  
additional allowance 额外免税额 *w[0uQL5Z  
additional amount for unexpired risk 未过期风险的额外款额 Z6IWQo,)Rh  
additional assessable profit 补加应评税利润
.._UI2MA  
additional assessment 补加评税 :r}C&3  
additional commitment 额外承担 ~Nn}FNe  
additional commitment vote 额外承担拨款 &/-}`hIAT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b-HELS`nX  
additional dependent parent allowance 供养父母额外免税额 Ex@o&j\93  
additional provision 额外拨款 P$*9Z@  
additional stamp duty 附加印花税 |a>,FZv8e  
additional tax 补加税罚款；补加税款 J)P7QTC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 IRT0   
adjudged bankrupt 被裁定破产 B PG&R  
adjudicated bankrupt 裁定破产人 0@kL<\u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @k-iy-|3)  
adjudication of bankruptcy 裁定破产；宣告破产 4XIc|a Aa  
adjudication of insolvency 裁定无力偿还债务 `{9bf)vP6  
adjusted actual 经调整的实数；调整后的实数 [Lq9lw&   
adjusted current assets 经调整的流动资产；调整后的流动资产 .pyNET  
adjusted figure 经调整的数字；调整后的数额 \"6?*L|]  
adjusted liabilities 经调整的负债；调整后的负债 c]R27r E  
adjusted loss 经调整的亏损；调整后的亏损 3U%kf<m=  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 lwm 9gka  
adjusted profit 经调整的利润；调整后的利润 ayQ2#9
X}  
adjusted surplus 经调整的盈余额；调整后的盈余额 !uqp?L^;  
adjusted value 经调整的价值；调整后的价值 `j!XWh*$  
adjustment 调整；修订；理算〔保险〕 v:]z-zU  
adjustment centre 调剂中心 nfksi``Vq  
adjustment lag 调整过程的时间差距；调整时差 puox^  
adjustment mechanism 调整机制 ~9n30j%]s  
adjustment of loss 亏损调整 Y]bS=*q  
adjustment process 调整过程；调整程序 LpN3cy>U  
adjustment range 调整幅度 Ix+eP|8F  
administered exchange rate 受管制汇率 [I`:%y