[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: > W0hrt?b  
57oY]NT?  
A share Ａ股；甲类股份 ;;U2I5 M7  
abatement of tax 减税；减扣免税额 YnNei 7R  
ABN AMRO Bank N.V. 荷兰银行 g$: 2c7uL  
above-the-line expenditure 线上项目支出；经常预算支出 Y
<|L|b6  
above-the-line receipt 线上项目收入；经常预算收入 6znm?s@
~  
ABSA Asia Limited 南非联合亚洲有限公司 B8P%4@T  
absolute change 绝对数值变更 YZnrGkQ  
absolute expenditure 实际开支 SGbo|Xe7:  
absolute guideline figure 绝对准则数字 ;lK2]  
absolute interest 绝对权益 aTPpE9Pa&  
absolute order of discharge 绝对破产解除令 ~fgv7=(!  
absolute profit margin 绝对利润幅度 sC}/?^
q  
absolute value 实值；绝对值 't>Qj7vh0  
absolutely vested interest 绝对既得权益 ZHB'^#b  
absorbed cost 已吸收成本；已分摊成本 NyGF57v[M  
absorption 吸收；分摊；合并 kQ:2@SOm  
absorption rate 吸收率；摊配率；分摊率 !Q?4sAB  
ACB Finance Limited 亚洲商业财务有限公司 p@^2.O+  
acceptable form of reciprocity 合理的互惠条件 J6Kfz~%  
acceptable rate 适当利率；适当汇率 6)?TWr'Ke  
acceptance agreement 承兑协议 ;Lu}>.t  
acceptance for honour 参加承兑 k%LE"Q  
acceptor 承兑人；接受人；受票人 0m@S+$v  
acceptor for honour 参加承兑人 XM)|v|  
accident insurance 意外保险 LyQO
_mT2  
Accident Insurance Association of Hong Kong 香港意外保险公会 -Z
w"o>  
accident insurance scheme 意外保险计划 q6,xsO,+  
accident year basis 意外年度基准 *}0Q S@FN  
accommodation 通融；贷款 [Z[)hUXE?  
accommodation bill 通融票据；空头票据 %Cr-cR0  
accommodation party 汇票代发人 8G@FX $$Q  
account balance 帐户余额；帐户结余 )zt5`"/o  
account book 帐簿 q`\lvdl  
account collected in advance 预收款项 X`vDhfh>N  
account current book 往来帐簿 {UhZ\
qe  
account of after-acquired property 事后取得的财产报告 AHLDURv  
account of defaulter 拖欠帐目 Xau.4&\d  
account payable 应付帐款 A^m hPBT_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .Kv@p jOr  
account receivable 应收帐款 ]-q:Z4rb  
account receivable report 应收帐款报表 Nd0Wt4=  
account statement 结单；帐单；会计财务报表 4$;fj1!Z:  
account title 帐户名称；会计科目 )-sEm`(`I9  
accountant's report 会计师报告 |g9^]bT  
Accountant's Report Rules 会计师报告规则 Z uE0'9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 dNyc|P`U  
Accounting Arrangements 《会计安排》 'IgtBd|K>  
accounting basis 会计基础 a:8@:d1T K  
accounting by Official Receiver 破产管理署署长呈交的帐目 s}A]lY  
Accounting Circular 《会计通告》 G(4k#jB  
accounting class 会计类别 @<AIPla  
accounting date 记帐日期；会计结算日期 tF'67,~W  
accounting for money 款项核算 <.AIVp  
Accounting Officer 会计主任 ar{e<&Bny  
accounting period 会计报告期；会计期 K;Xn!:) V:  
accounting policy 会计政策；会计方针 WRnUF[y+)  
accounting practice 会计惯例 5-g02g  
accounting principle 会计准则 FJD*A`a  
accounting record 会计记录 68d@B y  
accounting report 会计报告 |)lo<}{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d*G$qUiX  
Accounting Society of China 中国会计学会 ~C[,P\,  
accounting statement 会计报表 H4pjtVBr  
accounting system 会计制度；会计系统 FqiK}K.~/  
accounting transaction 会计事项；帐务交易 (Hsf
rc  
accounting treatment 会计处理 v:+se6HY?p  
accounting year 会计年度 7Jqp2\  
accretion 增值；添加 \K4
m~e@!  
accrual 应计项目；应累算数目 ZqhINM*Rm  
accrual basis 应计制；权责发生制 /2z2a-!r  
accrual basis accounting 应计制会计；权责发生制会计 gi`ZFq@  
accrue 应累算；应计 1n,JynJ  
accrued benefit 应累算利益 4bKZ@r%  
accrued charges 应计费用 ;S%wPXj&  
accrued cumulative preference share dividend 应累算的累积优先股股息 QR#,n@fE  
accrued expenses 应累算费用 z C``G<TB  
accrued interest payable 应付利息；应计未付利息 J|>P,x#G  
accrued interest receivable 应收利息；应计未收利息 +yTL  
accrued right 累算权益 isN"7y|r:X  
accruing profit 应累算的利润 IQ|~d08}  
accumulated fiscal reserve 累积财政储备 ~p8!
Kb6  
accumulated profit 累积利润；滚存溢利 <k)rfv7  
accumulated reserve 累积储备 n b{8zo  
accumulation of surplus income 累积收益盈余 Rw7Q[I5z%  
acquired assets 既得资产 59)PJ0E  
acquisition 收购；购置；取得 %URyGS]*  
acquisition cost 购置成本 Sz._XY^  
acquisition expenses 购置费用 W[vak F  
acquisition of 100% interest 收购全部股权 vbWX`skU  
acquisition of control 取得控制权 rN *4Y   
acquisition of fixed assets 购置固定资产 yb]a p  
acquisition of shell “买壳” 4f>Vg$4  
acquisition price 收购价 e]5QqM7  
act of God 天灾 t &ucq Y  
acting partner 执事合伙人 r9QNE>UG  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ei"FN3Rm  
active partner 积极参与的合伙人 cBAA32wf  
active trading 交投活跃 Q[k}_1sWs$  
actual circulation 实际流通 Axcm~!uf  
actual cost 实际成本 /!LfEO  
actual expenditure 实际开支；实际支出 6dNo!$C^  
actual income 实际入息；实际收入；实际收益 *AJW8tIP  
actual market 现货市场 a]Lr<i8#%  
actual price 现货价；实际价格 uXp0D$a  
actual profit 实际利润 VMNih
x0FJ  
actual quotation 实盘；实际价位；实际报价 7y60-6r  
actual year basis 按实际年度计算 t
#d~gBe?V  
actuals 实货 0h5T&U]${Y  
actuarial investigation 精算调查 jKtbGVZ7r  
actuarial principle 精算原则 e06r5%|.%  
actuarial report 精算师报告 U>{z*D  
Actuarial Society of Hong Kong 香港精算学会 :0]KIybt  
actuarial valuation 精算师估值 8J@REP4  
actuary 精算师 OW6i2>Or  
ad referendum agreement 暂定协议；有待覆核的协定
Z*oGVr g  
ad valorem duty 从价税；按值征税 Gz kf  
ad valorem duty system 从价税制 :*\JJ w  
ad valorem fee 从价费 d-c+KV  
ad valorem tariff 从价关税 J0{0B=d;  
additional allowance 额外免税额 `?La  
additional amount for unexpired risk 未过期风险的额外款额 z S^:Ng5  
additional assessable profit 补加应评税利润 `M|fwlAJQ  
additional assessment 补加评税 uRp-yu[nt%  
additional commitment 额外承担 D VC};  
additional commitment vote 额外承担拨款 tQ*5[F,fm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g4U%(3,>D  
additional dependent parent allowance 供养父母额外免税额 &OsJnkY<<  
additional provision 额外拨款 5I@< 6S&X  
additional stamp duty 附加印花税 jy6% CSWQ  
additional tax 补加税罚款；补加税款 1YQ|KJ*K  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 38rC; 6  
adjudged bankrupt 被裁定破产 2'N%KKmJ L  
adjudicated bankrupt 裁定破产人 sv =6?uYW  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `rQA9;Tn2  
adjudication of bankruptcy 裁定破产；宣告破产 {wK98 >$a  
adjudication of insolvency 裁定无力偿还债务 yv&&x.!.Z  
adjusted actual 经调整的实数；调整后的实数 C?X^h{Tp  
adjusted current assets 经调整的流动资产；调整后的流动资产 )$Mgp*?  
adjusted figure 经调整的数字；调整后的数额 '(~+ \  
adjusted liabilities 经调整的负债；调整后的负债 s:6H^DQ"C  
adjusted loss 经调整的亏损；调整后的亏损 qWy(f|:hYi  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ss.wX~I  
adjusted profit 经调整的利润；调整后的利润 oS, %L  
adjusted surplus 经调整的盈余额；调整后的盈余额 U+URj <)  
adjusted value 经调整的价值；调整后的价值 6"z:s-V  
adjustment 调整；修订；理算〔保险〕 ([^1gG+>J  
adjustment centre 调剂中心 }H\wed]F/  
adjustment lag 调整过程的时间差距；调整时差 AYf
W}V"  
adjustment mechanism 调整机制 P @G2F: }  
adjustment of loss 亏损调整 QT&2&#Z  
adjustment process 调整过程；调整程序 1d"g$i4e  
adjustment range 调整幅度 =:uK$>[  
administered exchange rate 受管制汇率 ;&oS=6$