[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: c5B_WqjJ  
yNLa3mW  
A share Ａ股；甲类股份 Kbz7  
abatement of tax 减税；减扣免税额 Ew?/@KAV\  
ABN AMRO Bank N.V. 荷兰银行 l$p_])x  
above-the-line expenditure 线上项目支出；经常预算支出 ~x0-iBF  
above-the-line receipt 线上项目收入；经常预算收入 /,rF$5G,  
ABSA Asia Limited 南非联合亚洲有限公司 aV?}+Y{#  
absolute change 绝对数值变更 ZHiICh|et%  
absolute expenditure 实际开支 282+1X  
absolute guideline figure 绝对准则数字 {0)WS }&  
absolute interest 绝对权益 /SPAJHh  
absolute order of discharge 绝对破产解除令 \[IdR^<YM  
absolute profit margin 绝对利润幅度 _Y ><ih  
absolute value 实值；绝对值 S0Bl?XsD_  
absolutely vested interest 绝对既得权益 nIT^'  
absorbed cost 已吸收成本；已分摊成本 9s\i
(/RxW  
absorption 吸收；分摊；合并 9?}rpA`P  
absorption rate 吸收率；摊配率；分摊率 CQ8o9A/  
ACB Finance Limited 亚洲商业财务有限公司 5QL9w3L  
acceptable form of reciprocity 合理的互惠条件 MOqA$b  
acceptable rate 适当利率；适当汇率 -9H!j4]T?  
acceptance agreement 承兑协议 /4"S}P>f  
acceptance for honour 参加承兑 WfTdD.Xx  
acceptor 承兑人；接受人；受票人 +3o)L?:g  
acceptor for honour 参加承兑人 n6%jhv9H  
accident insurance 意外保险 3f:1D=f  
Accident Insurance Association of Hong Kong 香港意外保险公会 GhgvRR$  
accident insurance scheme 意外保险计划 cP#]n)<  
accident year basis 意外年度基准 2LxVt@_R!%  
accommodation 通融；贷款 tZNad  
accommodation bill 通融票据；空头票据 7>2j=Y_Kp  
accommodation party 汇票代发人 MR)KLM0   
account balance 帐户余额；帐户结余 -EkDG]my  
account book 帐簿 ?^yh5   
account collected in advance 预收款项 G%p!os\>  
account current book 往来帐簿 (;2J(GZ:$U  
account of after-acquired property 事后取得的财产报告 kXZV%mnT7  
account of defaulter 拖欠帐目 LHHDt<+B  
account payable 应付帐款 y9G57D  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 WW\)B-}T  
account receivable 应收帐款 #o"HD6e  
account receivable report 应收帐款报表 ' ! UF&  
account statement 结单；帐单；会计财务报表 sen{f^U  
account title 帐户名称；会计科目 ILr6W@o5A  
accountant's report 会计师报告 '9p5
UC  
Accountant's Report Rules 会计师报告规则 0ZID @^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 SG|i/K|7  
Accounting Arrangements 《会计安排》 L$u&~"z-  
accounting basis 会计基础 bJ,=yB+0  
accounting by Official Receiver 破产管理署署长呈交的帐目 $NGtxZp  
Accounting Circular 《会计通告》 6rN5Xf cS  
accounting class 会计类别 3Ibt'$dK  
accounting date 记帐日期；会计结算日期 xwH|ryfs,Z  
accounting for money 款项核算 <1g1hqK3  
Accounting Officer 会计主任 .{]c&Ef+f  
accounting period 会计报告期；会计期 }PIGj}F/  
accounting policy 会计政策；会计方针 dpGQ0EzH^  
accounting practice 会计惯例 W'
2-3J  
accounting principle 会计准则 N>6yacTB  
accounting record 会计记录 Znl>*e/|  
accounting report 会计报告 kJ<Xq   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 NX{-D}1X=  
Accounting Society of China 中国会计学会 -Ib+/'  
accounting statement 会计报表 x{`<);CQ  
accounting system 会计制度；会计系统 `1d`9AS2g  
accounting transaction 会计事项；帐务交易 ^1Zq0  
accounting treatment 会计处理 iQ
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accounting year 会计年度 E5[]eg~w%{  
accretion 增值；添加 C(|T/rQ-  
accrual 应计项目；应累算数目 v"(
'_!  
accrual basis 应计制；权责发生制 MoR-8vnJ  
accrual basis accounting 应计制会计；权责发生制会计 f({-j%m  
accrue 应累算；应计 )Q  
accrued benefit 应累算利益 @~U6=(+  
accrued charges 应计费用 7F9g:r/^  
accrued cumulative preference share dividend 应累算的累积优先股股息 wR<QeH'V  
accrued expenses 应累算费用 O<d?'{  
accrued interest payable 应付利息；应计未付利息 ZRq}g:  
accrued interest receivable 应收利息；应计未收利息 bb:|1D  
accrued right 累算权益 KjfKo;T  
accruing profit 应累算的利润 89- 8v^ Pq  
accumulated fiscal reserve 累积财政储备 L"d u"-  
accumulated profit 累积利润；滚存溢利 _BLSI8!N@  
accumulated reserve 累积储备 rIWN!@.J  
accumulation of surplus income 累积收益盈余 Pc; 14M  
acquired assets 既得资产 ;7`um  
acquisition 收购；购置；取得 [qD<U%Hi  
acquisition cost 购置成本 Rb}&c)4  
acquisition expenses 购置费用 TYS\:ZdXF  
acquisition of 100% interest 收购全部股权 nTy,Jml  
acquisition of control 取得控制权
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acquisition of fixed assets 购置固定资产 H6CGc0NS+  
acquisition of shell “买壳” 7 }MJK)  
acquisition price 收购价 X-r,>o:  
act of God 天灾 FjLv*K[#d  
acting partner 执事合伙人 (kNTXhAr4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,,#rv-*  
active partner 积极参与的合伙人 TNT"2FoBd  
active trading 交投活跃 *7fPp8k+Z;  
actual circulation 实际流通 sS2E8Z2  
actual cost 实际成本 ecI 2]aKi  
actual expenditure 实际开支；实际支出 T0"0/{5-_  
actual income 实际入息；实际收入；实际收益 I 3,e)Z  
actual market 现货市场 Q2pboZ86  
actual price 现货价；实际价格 H{Y=&#%d  
actual profit 实际利润 OO+#KyU  
actual quotation 实盘；实际价位；实际报价 70*iJ^|  
actual year basis 按实际年度计算 #`)-$vUv^f  
actuals 实货 $JSC+o(q3#  
actuarial investigation 精算调查 FITaL@{c  
actuarial principle 精算原则 Y{|~A  
actuarial report 精算师报告 w|FVqX  
Actuarial Society of Hong Kong 香港精算学会 oUKbzr/C  
actuarial valuation 精算师估值 #5:A?aj  
actuary 精算师 lJY=*KB(6  
ad referendum agreement 暂定协议；有待覆核的协定 B|$13dHfa  
ad valorem duty 从价税；按值征税 `ur9KP4Dq  
ad valorem duty system 从价税制 |laKntv2  
ad valorem fee 从价费 Xg3[v3m|  
ad valorem tariff 从价关税 [QN7+#K,  
additional allowance 额外免税额 N\e@$1  
additional amount for unexpired risk 未过期风险的额外款额 3[i!2iL.  
additional assessable profit 补加应评税利润 /IW=+ri  
additional assessment 补加评税 \HEo8~TY  
additional commitment 额外承担 ^(JbJ@m/  
additional commitment vote 额外承担拨款 -2ij;pkIW$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~#km0<r?  
additional dependent parent allowance 供养父母额外免税额 bYB}A:  
additional provision 额外拨款 +9F#~{v`4a  
additional stamp duty 附加印花税 sP8&p*TJF  
additional tax 补加税罚款；补加税款  RGuHXf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }w ^ T9OC  
adjudged bankrupt 被裁定破产 :;Rt#!  
adjudicated bankrupt 裁定破产人 17]
31  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i
T9Ex9RL  
adjudication of bankruptcy 裁定破产；宣告破产 EI+/%.,  
adjudication of insolvency 裁定无力偿还债务 LP6FSo~K  
adjusted actual 经调整的实数；调整后的实数 \.|A,G=  
adjusted current assets 经调整的流动资产；调整后的流动资产 gOmyFHv.  
adjusted figure 经调整的数字；调整后的数额 y1My, ?"?  
adjusted liabilities 经调整的负债；调整后的负债 2.2a2.I1  
adjusted loss 经调整的亏损；调整后的亏损 pyJOEL]1F  
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 0F'UFn>{  
adjusted profit 经调整的利润；调整后的利润 aDv/kFfn  
adjusted surplus 经调整的盈余额；调整后的盈余额 nGgc~E$j  
adjusted value 经调整的价值；调整后的价值 t%B!\]  
adjustment 调整；修订；理算〔保险〕 Y]Vc}-a(h  
adjustment centre 调剂中心 KY &,(z   
adjustment lag 调整过程的时间差距；调整时差 24/~gft  
adjustment mechanism 调整机制 i8@e}O I  
adjustment of loss 亏损调整 <+,0G`  
adjustment process 调整过程；调整程序 HMd)64(  
adjustment range 调整幅度 ?s} E<Kr  
administered exchange rate 受管制汇率 3CPOZZ