[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: -)w@f ~Q  
?qP7Y nl  
A share Ａ股；甲类股份 (/z_Q{"N  
abatement of tax 减税；减扣免税额 x.]i}mt  
ABN AMRO Bank N.V. 荷兰银行 )B T   
above-the-line expenditure 线上项目支出；经常预算支出
xe]y]  
above-the-line receipt 线上项目收入；经常预算收入 .8@$\ZRP  
ABSA Asia Limited 南非联合亚洲有限公司 Iox
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absolute change 绝对数值变更 tRs [ YK  
absolute expenditure 实际开支 Bn^0^J-  
absolute guideline figure 绝对准则数字 ! +a.Ei  
absolute interest 绝对权益 rNrxaRQ  
absolute order of discharge 绝对破产解除令 CnU*Jb  
absolute profit margin 绝对利润幅度 Nkjza:f{  
absolute value 实值；绝对值 #H)v K"hF  
absolutely vested interest 绝对既得权益 \9cbI3rGz  
absorbed cost 已吸收成本；已分摊成本 :G [|CPm-  
absorption 吸收；分摊；合并 /$ w%Q-p  
absorption rate 吸收率；摊配率；分摊率 ,`|3KE9  
ACB Finance Limited 亚洲商业财务有限公司 69PE9zz  
acceptable form of reciprocity 合理的互惠条件 dz:E?  
acceptable rate 适当利率；适当汇率 &TnS4O  
acceptance agreement 承兑协议 \RNNg  
acceptance for honour 参加承兑 p?*Q- f  
acceptor 承兑人；接受人；受票人 - \5v^l  
acceptor for honour 参加承兑人 *M[?bk~~  
accident insurance 意外保险 z
kt+7,vI  
Accident Insurance Association of Hong Kong 香港意外保险公会 NokU)O;x  
accident insurance scheme 意外保险计划 x/NfZ5e0X  
accident year basis 意外年度基准 u#Pa7_zBj]  
accommodation 通融；贷款 bk[
U/9Z\  
accommodation bill 通融票据；空头票据 F5LuSy+v  
accommodation party 汇票代发人 viW!,QQ(S  
account balance 帐户余额；帐户结余 <5-[{Q/2z  
account book 帐簿 O_2pIbh  
account collected in advance 预收款项 f~t:L,\,  
account current book 往来帐簿 `EEL1[:BR  
account of after-acquired property 事后取得的财产报告 A^nvp!_  
account of defaulter 拖欠帐目 Y#]+Tm(+  
account payable 应付帐款 9`T)@Uj2n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 XR8,Vt)=  
account receivable 应收帐款 ]
jtK I4  
account receivable report 应收帐款报表 Y4OPEo5o  
account statement 结单；帐单；会计财务报表 qt"G[9;  
account title 帐户名称；会计科目 NiNM{[3oS  
accountant's report 会计师报告 7yG#Z)VE  
Accountant's Report Rules 会计师报告规则 7G:s2432  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [8P:?nDDL  
Accounting Arrangements 《会计安排》 !SC`D])l  
accounting basis 会计基础 NC8t) X7  
accounting by Official Receiver 破产管理署署长呈交的帐目 -0d0t!  
Accounting Circular 《会计通告》 OPetj.C/a  
accounting class 会计类别 aB* Bz]5;E  
accounting date 记帐日期；会计结算日期 }HL]yDO  
accounting for money 款项核算 m-%E-nr  
Accounting Officer 会计主任 <>n0arAn  
accounting period 会计报告期；会计期 aFc1|.Nm  
accounting policy 会计政策；会计方针 6 +Sxr  
accounting practice 会计惯例 mH54ja2  
accounting principle 会计准则 __lM7LFL  
accounting record 会计记录 6~0$Z-);(  
accounting report 会计报告 ucuSe!IcX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b}OY4~ Y4  
Accounting Society of China 中国会计学会 9V'%<pk''(  
accounting statement 会计报表 HpR]q05d  
accounting system 会计制度；会计系统 bo<~jb{  
accounting transaction 会计事项；帐务交易 wJg1Y0nh  
accounting treatment 会计处理 R]Vt Y7}i,  
accounting year 会计年度 WKQ^NEqr3  
accretion 增值；添加 !5wIIS:FT  
accrual 应计项目；应累算数目 1;d
$#j  
accrual basis 应计制；权责发生制 B5gj_^  
accrual basis accounting 应计制会计；权责发生制会计 S_iMVHe  
accrue 应累算；应计 2{M^,=^>  
accrued benefit 应累算利益 PvR6 z0  
accrued charges 应计费用 7wWFr  
accrued cumulative preference share dividend 应累算的累积优先股股息 7@C<oy_bb  
accrued expenses 应累算费用 /;{P}-H`ei  
accrued interest payable 应付利息；应计未付利息 ?42<J%p  
accrued interest receivable 应收利息；应计未收利息 yxonRV$&  
accrued right 累算权益 +Q
B"8-  
accruing profit 应累算的利润 +~St !QV%  
accumulated fiscal reserve 累积财政储备 6T>mW#E&  
accumulated profit 累积利润；滚存溢利 B*
qi_{Gp  
accumulated reserve 累积储备 pb^i^tA+A  
accumulation of surplus income 累积收益盈余 -Btk 3  
acquired assets 既得资产 SEORSS  
acquisition 收购；购置；取得 h}-3\8 >  
acquisition cost 购置成本 + O'3|M  
acquisition expenses 购置费用 "B8Q:  
acquisition of 100% interest 收购全部股权 -_ I_
W&  
acquisition of control 取得控制权 .=U#eHBdAQ  
acquisition of fixed assets 购置固定资产 FK6[>(QO  
acquisition of shell “买壳” Us%T;gW  
acquisition price 收购价 < |e,05aM  
act of God 天灾 9K/HO!z  
acting partner 执事合伙人 W"724fwu&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .R`5Qds*l  
active partner 积极参与的合伙人 U
6=..K!q  
active trading 交投活跃 c~6>1w7SZ4  
actual circulation 实际流通 D@
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actual cost 实际成本 $r@ =*(  
actual expenditure 实际开支；实际支出 z,|r*\dw  
actual income 实际入息；实际收入；实际收益 YgKZ#?*  
actual market 现货市场 YpQ7)_s?  
actual price 现货价；实际价格
U -Y03  
actual profit 实际利润 \Fl+\?~D  
actual quotation 实盘；实际价位；实际报价 M=.:,wRm  
actual year basis 按实际年度计算 <wZQc  
actuals 实货 2*rH?dz8E  
actuarial investigation 精算调查 g"Ljm7  
actuarial principle 精算原则 m[i
+knYX  
actuarial report 精算师报告 ~0?mBy!-O  
Actuarial Society of Hong Kong 香港精算学会 %?LOs H  
actuarial valuation 精算师估值 NHB4y/2  
actuary 精算师 h a|C&G  
ad referendum agreement 暂定协议；有待覆核的协定 INUG
*JC6  
ad valorem duty 从价税；按值征税 0?sRDYaX;c  
ad valorem duty system 从价税制 J~=n
`pW  
ad valorem fee 从价费 |}23>l7  
ad valorem tariff 从价关税 l;af~ef)'  
additional allowance 额外免税额 W>!_|[a  
additional amount for unexpired risk 未过期风险的额外款额 tc_286'x  
additional assessable profit 补加应评税利润 pqUCqo!m\  
additional assessment 补加评税  R=.4  
additional commitment 额外承担 ?MXejE
C  
additional commitment vote 额外承担拨款 `L:CA5sBud  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U QE qX  
additional dependent parent allowance 供养父母额外免税额 =,%CLS,6w  
additional provision 额外拨款 Z:ni$7<.  
additional stamp duty 附加印花税 h H <J,Wn  
additional tax 补加税罚款；补加税款 Nb?w|Ne(T  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 rxr{/8%f%  
adjudged bankrupt 被裁定破产 pkP?i5,  
adjudicated bankrupt 裁定破产人 G,TM-l_uw  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 r~+\ Y"rM  
adjudication of bankruptcy 裁定破产；宣告破产 GRMiQa  
adjudication of insolvency 裁定无力偿还债务 OF%B[h&   
adjusted actual 经调整的实数；调整后的实数 d\%WgH  
adjusted current assets 经调整的流动资产；调整后的流动资产 'jmTXWq*  
adjusted figure 经调整的数字；调整后的数额 3
VuW#m#j  
adjusted liabilities 经调整的负债；调整后的负债 {)DHH:n  
adjusted loss 经调整的亏损；调整后的亏损 }>)@WL:q  
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 JBZUv  
adjusted profit 经调整的利润；调整后的利润 MWI4Y@1bS  
adjusted surplus 经调整的盈余额；调整后的盈余额 dp+ +%:j  
adjusted value 经调整的价值；调整后的价值 6Z tq  
adjustment 调整；修订；理算〔保险〕 :q ti  
adjustment centre 调剂中心 0~HKiH-  
adjustment lag 调整过程的时间差距；调整时差 6 UevpDB  
adjustment mechanism 调整机制 :}r.  
adjustment of loss 亏损调整 J\J?yo 6  
adjustment process 调整过程；调整程序 ex+\nD>t4  
adjustment range 调整幅度 Bt1p'g(V|  
administered exchange rate 受管制汇率 #BJG9DFP4`