[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: EmoU7iy  
)q-!5^ak  
A share Ａ股；甲类股份 bG?[":k  
abatement of tax 减税；减扣免税额  kS9  
ABN AMRO Bank N.V. 荷兰银行 $QnfpM%+=  
above-the-line expenditure 线上项目支出；经常预算支出 m<ruFxY  
above-the-line receipt 线上项目收入；经常预算收入 TC}u[kM  
ABSA Asia Limited 南非联合亚洲有限公司 q0<`XDD`  
absolute change 绝对数值变更 Tr!X2#)A!  
absolute expenditure 实际开支 h:90K  
absolute guideline figure 绝对准则数字 7!)%%K.z6  
absolute interest 绝对权益 KrzM]x  
absolute order of discharge 绝对破产解除令 ~'mhC46d  
absolute profit margin 绝对利润幅度 }H.vH  
absolute value 实值；绝对值 _xs
Ycw~)  
absolutely vested interest 绝对既得权益 [D\AVx&  
absorbed cost 已吸收成本；已分摊成本 1nmWL0  
absorption 吸收；分摊；合并 Inoou'jX  
absorption rate 吸收率；摊配率；分摊率 C[,-1e?  
ACB Finance Limited 亚洲商业财务有限公司 -6>rR{z  
acceptable form of reciprocity 合理的互惠条件 -l
Eh}r  
acceptable rate 适当利率；适当汇率 Yw `VL)v(y  
acceptance agreement 承兑协议 [i_x 1  
acceptance for honour 参加承兑 r2w7lf66!  
acceptor 承兑人；接受人；受票人 ;
hDr+&J|  
acceptor for honour 参加承兑人 tBQ> p.  
accident insurance 意外保险 N*W.V,6yH  
Accident Insurance Association of Hong Kong 香港意外保险公会 ks4 ,2f,2  
accident insurance scheme 意外保险计划 v_h{_b8  
accident year basis 意外年度基准 Op~+yMef  
accommodation 通融；贷款 ;zODp+4@Q  
accommodation bill 通融票据；空头票据 u>Hx#R<*%  
accommodation party 汇票代发人 AR^Di`n!  
account balance 帐户余额；帐户结余 ]Hq%Q~cE  
account book 帐簿 !y.7"G*  
account collected in advance 预收款项 r>o6}Mx$  
account current book 往来帐簿 6 H.Da]hk  
account of after-acquired property 事后取得的财产报告 "Q4{6FH+mB  
account of defaulter 拖欠帐目 k9]n/  
account payable 应付帐款 KG@hjO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]ghPbS@  
account receivable 应收帐款 X.qKG0i  
account receivable report 应收帐款报表 i9tM]/SP  
account statement 结单；帐单；会计财务报表 ^`THV  
account title 帐户名称；会计科目 <KX#;v!I  
accountant's report 会计师报告 &baY[[N  
Accountant's Report Rules 会计师报告规则 /8T{bJ5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?Fu.,srt  
Accounting Arrangements 《会计安排》 j*}x e'#  
accounting basis 会计基础 O8%/Id  
accounting by Official Receiver 破产管理署署长呈交的帐目 fJKOuFK  
Accounting Circular 《会计通告》 \&0NH=*^  
accounting class 会计类别 S0cO00_ob  
accounting date 记帐日期；会计结算日期 5B6:pH6e  
accounting for money 款项核算 C.O-iBVe#  
Accounting Officer 会计主任 ;C'*U
i  
accounting period 会计报告期；会计期 AsOI`@FV  
accounting policy 会计政策；会计方针 4<| ]k?@  
accounting practice 会计惯例 *v&RGY[>  
accounting principle 会计准则 =9-c*bL  
accounting record 会计记录 }dCnFZ{K3  
accounting report 会计报告 G].Z| Z9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Tec6] :  
Accounting Society of China 中国会计学会 >b0}X)Z+U  
accounting statement 会计报表 Zh*I0m
   
accounting system 会计制度；会计系统 XOMWqQr|  
accounting transaction 会计事项；帐务交易 `KN{0<Ne  
accounting treatment 会计处理 -[z;y73]t  
accounting year 会计年度 wB@A?&UY  
accretion 增值；添加 '4EJ_Vhztc  
accrual 应计项目；应累算数目 KV Bz=  
accrual basis 应计制；权责发生制 XQ>m8K?\d  
accrual basis accounting 应计制会计；权责发生制会计 +}]xuYzo
 
accrue 应累算；应计 FsjblB3?E  
accrued benefit 应累算利益 f|!
zjX`  
accrued charges 应计费用 8}2 `^<U  
accrued cumulative preference share dividend 应累算的累积优先股股息 u-,=C/iU  
accrued expenses 应累算费用 G6FknYj  
accrued interest payable 应付利息；应计未付利息 3 }XS|Y  
accrued interest receivable 应收利息；应计未收利息 JXrMtSp\  
accrued right 累算权益 ``{xm1GK  
accruing profit 应累算的利润 v2NzPzzyb  
accumulated fiscal reserve 累积财政储备 L,$9)`j  
accumulated profit 累积利润；滚存溢利 hz!.|U@,{<  
accumulated reserve 累积储备 0t8-oui  
accumulation of surplus income 累积收益盈余 A#}IbcZ|b  
acquired assets 既得资产 :7gIm|2"]  
acquisition 收购；购置；取得 {>#Ya;E  
acquisition cost 购置成本 YRFM1?*  
acquisition expenses 购置费用 74_ji  !  
acquisition of 100% interest 收购全部股权 $|AxQQ%f  
acquisition of control 取得控制权 /1YqDK0  
acquisition of fixed assets 购置固定资产 S[Et!gj:  
acquisition of shell “买壳” ]*).3<Lw  
acquisition price 收购价 L]Uy+[gg  
act of God 天灾 ^c*'O0y[D  
acting partner 执事合伙人 /}Max@.`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c(:GsoO  
active partner 积极参与的合伙人 %j yLRT]H  
active trading 交投活跃 b$hQB090  
actual circulation 实际流通 wNn6".S   
actual cost 实际成本 Xh5 z8  
actual expenditure 实际开支；实际支出 HQ"D>hsuU  
actual income 实际入息；实际收入；实际收益 Re`= B  
actual market 现货市场 i9Qx{f88  
actual price 现货价；实际价格 rLVS#M#&e>  
actual profit 实际利润 ^vUdf.n9  
actual quotation 实盘；实际价位；实际报价 =73wngw  
actual year basis 按实际年度计算 v q|W&  
actuals 实货 N7XRk=J  
actuarial investigation 精算调查 rxO|k0x^C  
actuarial principle 精算原则 JHcC}+H[  
actuarial report 精算师报告 L49`=p<  
Actuarial Society of Hong Kong 香港精算学会 h-V5&em"_  
actuarial valuation 精算师估值 Jf2  
actuary 精算师 WlU5`NJl]2  
ad referendum agreement 暂定协议；有待覆核的协定 [!"u&iu`  
ad valorem duty 从价税；按值征税 >>p3#~/  
ad valorem duty system 从价税制 CQS34&G$a  
ad valorem fee 从价费 DEIn:d  
ad valorem tariff 从价关税 R
~#\gMs  
additional allowance 额外免税额  LbnR=B!  
additional amount for unexpired risk 未过期风险的额外款额 bV}43zI.  
additional assessable profit 补加应评税利润 (V*ggii@  
additional assessment 补加评税 vtmvvv  
additional commitment 额外承担 w _n)*he)z  
additional commitment vote 额外承担拨款 2%QY~Ku~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1Nv_;p.{  
additional dependent parent allowance 供养父母额外免税额 m8 .sHw  
additional provision 额外拨款 _rOKif?5  
additional stamp duty 附加印花税 S~hNSw(-  
additional tax 补加税罚款；补加税款 tT'+3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |iJ37QIM  
adjudged bankrupt 被裁定破产 -3A#a_fu  
adjudicated bankrupt 裁定破产人 5TqX;=B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jvA]EN6$;~  
adjudication of bankruptcy 裁定破产；宣告破产 V#zDYrp  
adjudication of insolvency 裁定无力偿还债务 El,p}Bi.  
adjusted actual 经调整的实数；调整后的实数 C,.$g>)MZK  
adjusted current assets 经调整的流动资产；调整后的流动资产 smJ%^'x
 
adjusted figure 经调整的数字；调整后的数额 *G^QS"%  
adjusted liabilities 经调整的负债；调整后的负债 K_(o D O  
adjusted loss 经调整的亏损；调整后的亏损 jT%k{"+>+?  
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 !ce5pA  
adjusted profit 经调整的利润；调整后的利润 L"9,
K8  
adjusted surplus 经调整的盈余额；调整后的盈余额 #7GbG\  
adjusted value 经调整的价值；调整后的价值 |d&a&6U:  
adjustment 调整；修订；理算〔保险〕 k1W q$KCwG  
adjustment centre 调剂中心 ,*Jm\ u  
adjustment lag 调整过程的时间差距；调整时差 w`q):yXX
 
adjustment mechanism 调整机制 h5>JBLawQP  
adjustment of loss 亏损调整 pPUKx=d  
adjustment process 调整过程；调整程序 d?S7E q9`  
adjustment range 调整幅度 6p])2]N>p  
administered exchange rate 受管制汇率 hT]\*},