[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: BYr_Lz|T  
MfNpQ:]c\  
A share Ａ股；甲类股份 e}](6"t`5  
abatement of tax 减税；减扣免税额 f74%YY  
ABN AMRO Bank N.V. 荷兰银行 0gv3v@QO  
above-the-line expenditure 线上项目支出；经常预算支出 J3lG"Ww  
above-the-line receipt 线上项目收入；经常预算收入 X ]pR,\B  
ABSA Asia Limited 南非联合亚洲有限公司 8u:v:>D.'  
absolute change 绝对数值变更 `Ct'/h{  
absolute expenditure 实际开支 <4l.
s  
absolute guideline figure 绝对准则数字 JK(`6qB>(6  
absolute interest 绝对权益 qEK4I}Q-=  
absolute order of discharge 绝对破产解除令 $,; ;u:-  
absolute profit margin 绝对利润幅度 (E"&UC[  
absolute value 实值；绝对值 teq^xTUF[  
absolutely vested interest 绝对既得权益 8m/FKO (r  
absorbed cost 已吸收成本；已分摊成本 ;Ch+X$m9  
absorption 吸收；分摊；合并 Nl=m'4@`  
absorption rate 吸收率；摊配率；分摊率 -!'Oy%a#  
ACB Finance Limited 亚洲商业财务有限公司 PmPyb>HK=P  
acceptable form of reciprocity 合理的互惠条件 ibZt2@GB)I  
acceptable rate 适当利率；适当汇率 t-*VsPy  
acceptance agreement 承兑协议 Tsm)&$JI8  
acceptance for honour 参加承兑 9atjK4+o  
acceptor 承兑人；接受人；受票人 ]^yV` Z8  
acceptor for honour 参加承兑人 !F0rd9  
accident insurance 意外保险 _XH4;uGg  
Accident Insurance Association of Hong Kong 香港意外保险公会 7gVh
!rm  
accident insurance scheme 意外保险计划 G8^0^@o  
accident year basis 意外年度基准 nV!2Dfd  
accommodation 通融；贷款 msA' 5>  
accommodation bill 通融票据；空头票据 LPq*ZZK  
accommodation party 汇票代发人 Cbgj@4H  
account balance 帐户余额；帐户结余 L\/u}]dPQ  
account book 帐簿 (*Gi~?-  
account collected in advance 预收款项 A0cM(w{7_  
account current book 往来帐簿 ULp)T`P  
account of after-acquired property 事后取得的财产报告 d'N(w7-Y  
account of defaulter 拖欠帐目 8N=%X-R%  
account payable 应付帐款 f pv= P  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]k[Q]:q  
account receivable 应收帐款 s jL
*I  
account receivable report 应收帐款报表 m!HC-
[<  
account statement 结单；帐单；会计财务报表 8Zcol$XS'  
account title 帐户名称；会计科目 wFK:Dp_^  
accountant's report 会计师报告 nuf@}W>y  
Accountant's Report Rules 会计师报告规则 ?o2;SY(-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 c[(yU#@  
Accounting Arrangements 《会计安排》 V+qFT3?-  
accounting basis 会计基础 -kG3k> by_  
accounting by Official Receiver 破产管理署署长呈交的帐目 b\SXZN)Be  
Accounting Circular 《会计通告》 VqcBwJ!?p  
accounting class 会计类别 /~H[= Pf  
accounting date 记帐日期；会计结算日期 %/{IssCR7  
accounting for money 款项核算 D+| K%_Qq  
Accounting Officer 会计主任 RpHpMtvNo/  
accounting period 会计报告期；会计期 >X;xIyRL  
accounting policy 会计政策；会计方针 6@"Vqm|HD  
accounting practice 会计惯例 lTa1pp Zw  
accounting principle 会计准则 U>/<6Wd  
accounting record 会计记录 @rPI$ia1~  
accounting report 会计报告 W0VA'W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ((Vj]I% ;  
Accounting Society of China 中国会计学会 AkxH  
accounting statement 会计报表 Jn@Z8%B@Z  
accounting system 会计制度；会计系统 +\+Uz!YS  
accounting transaction 会计事项；帐务交易 e(?:g@]-r  
accounting treatment 会计处理 6!4';2Q  
accounting year 会计年度 9T8
|y]0F  
accretion 增值；添加 T$:>*  
accrual 应计项目；应累算数目 fUb1/-}  
accrual basis 应计制；权责发生制 Wr]O  
accrual basis accounting 应计制会计；权责发生制会计 IkSX\*  
accrue 应累算；应计 U8 Z~Y}29  
accrued benefit 应累算利益 Kg4QT/0VA  
accrued charges 应计费用 s9uL<$,'  
accrued cumulative preference share dividend 应累算的累积优先股股息 cDfx)sL  
accrued expenses 应累算费用 T&?w"T2y  
accrued interest payable 应付利息；应计未付利息 /yLzDCKn  
accrued interest receivable 应收利息；应计未收利息 +n@f'a">  
accrued right 累算权益 Zw2jezP@t  
accruing profit 应累算的利润 D~cW ]2  
accumulated fiscal reserve 累积财政储备 [?;`x&y~y  
accumulated profit 累积利润；滚存溢利 ^Ku\l #B  
accumulated reserve 累积储备 G1kDM.L  
accumulation of surplus income 累积收益盈余 ZrFr`L5F;  
acquired assets 既得资产 C>AcK#-x,{  
acquisition 收购；购置；取得 MinbE13?U  
acquisition cost 购置成本 [_j6cj]  
acquisition expenses 购置费用 a`DWpc~  
acquisition of 100% interest 收购全部股权 [m~b[ZwES  
acquisition of control 取得控制权 smQ4CLJ  
acquisition of fixed assets 购置固定资产 \BLp-B1s  
acquisition of shell “买壳” `Ac:f5a  
acquisition price 收购价 E|Q{]&$;Z"  
act of God 天灾 ZH\0=l)  
acting partner 执事合伙人 %_ >Tcm=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 66/Z\H^d  
active partner 积极参与的合伙人 |a%B|CX  
active trading 交投活跃 9X!ET!  
actual circulation 实际流通 9~=gwP  
actual cost 实际成本 Vre=%bGw  
actual expenditure 实际开支；实际支出 U?^OD  
actual income 实际入息；实际收入；实际收益 JRD8Lz]Q3  
actual market 现货市场 k69kv9v@J  
actual price 现货价；实际价格 a[q84[ OQ  
actual profit 实际利润 :*#rRQ>t  
actual quotation 实盘；实际价位；实际报价 |pBMrN+is  
actual year basis 按实际年度计算 ,g%o  
actuals 实货 h5x*NM1Ih  
actuarial investigation 精算调查 |Mt&p#y  
actuarial principle 精算原则 ]y.Rg{iv  
actuarial report 精算师报告 q1H~ |1  
Actuarial Society of Hong Kong 香港精算学会 P= e4lF.  
actuarial valuation 精算师估值 j+ $M?Z^  
actuary 精算师 S)+CTVVE  
ad referendum agreement 暂定协议；有待覆核的协定 it~Z|$  
ad valorem duty 从价税；按值征税 +a #lofhv  
ad valorem duty system 从价税制 q1STRYb  
ad valorem fee 从价费 vT%qILTrQf  
ad valorem tariff 从价关税 h(_P
9E[g  
additional allowance 额外免税额  -H`\? R  
additional amount for unexpired risk 未过期风险的额外款额 `n6/ A )  
additional assessable profit 补加应评税利润 CF\R<rF<VS  
additional assessment 补加评税 "
2%>M  
additional commitment 额外承担 `{DG;J03[  
additional commitment vote 额外承担拨款 mqdOu{kQ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c!mG1lwD.  
additional dependent parent allowance 供养父母额外免税额 F%Kp9I*  
additional provision 额外拨款 21ViHV  
additional stamp duty 附加印花税 Z{} n8b*  
additional tax 补加税罚款；补加税款 J,RDTXqn  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )AJ=an||5  
adjudged bankrupt 被裁定破产 cI3
y  
adjudicated bankrupt 裁定破产人 -xz|ayn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 eI0F!Yon  
adjudication of bankruptcy 裁定破产；宣告破产 ]dq5hkjpU  
adjudication of insolvency 裁定无力偿还债务 inZi3@h)T  
adjusted actual 经调整的实数；调整后的实数 7RD$=?oO'  
adjusted current assets 经调整的流动资产；调整后的流动资产 2yvVeo&3  
adjusted figure 经调整的数字；调整后的数额 6ga5^6W  
adjusted liabilities 经调整的负债；调整后的负债 3|zgDA  
adjusted loss 经调整的亏损；调整后的亏损 oKRFd_r+  
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 Vg{Zv4+t  
adjusted profit 经调整的利润；调整后的利润 -3` "E%9  
adjusted surplus 经调整的盈余额；调整后的盈余额 _|X7 n~  
adjusted value 经调整的价值；调整后的价值 F;pQ\Y  
adjustment 调整；修订；理算〔保险〕 D; jK/2  
adjustment centre 调剂中心 '#A:.P  
adjustment lag 调整过程的时间差距；调整时差 IfMpY;ow=  
adjustment mechanism 调整机制 %&tb9_T)d  
adjustment of loss 亏损调整 Fo m>'g*  
adjustment process 调整过程；调整程序 %kq ^]S2O  
adjustment range 调整幅度 g,=^'D  
administered exchange rate 受管制汇率 \-c#jo.$8