[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: PdjCv+R6?  
=F[lg?g  
A share Ａ股；甲类股份 Ltg-w\?]

 
abatement of tax 减税；减扣免税额 G;9|%yvd8  
ABN AMRO Bank N.V. 荷兰银行 yTj p-  
above-the-line expenditure 线上项目支出；经常预算支出 z@n+7p`w  
above-the-line receipt 线上项目收入；经常预算收入 -&7=uRQk  
ABSA Asia Limited 南非联合亚洲有限公司 Ei~] iZ}  
absolute change 绝对数值变更 0$
?qoS  
absolute expenditure 实际开支 `E%(pjG  
absolute guideline figure 绝对准则数字 m`a>,%}P"  
absolute interest 绝对权益 f-s~Q4  
absolute order of discharge 绝对破产解除令 5~-}}F  
absolute profit margin 绝对利润幅度 PIpWa$b  
absolute value 实值；绝对值 *  S{\#s  
absolutely vested interest 绝对既得权益 59/Q*7ZJ  
absorbed cost 已吸收成本；已分摊成本 (V^ QQ !:  
absorption 吸收；分摊；合并 >+f'!*%7He  
absorption rate 吸收率；摊配率；分摊率 ndB@J*Im
u  
ACB Finance Limited 亚洲商业财务有限公司 .Wh6(LDY(  
acceptable form of reciprocity 合理的互惠条件 3liq9P_  
acceptable rate 适当利率；适当汇率 n4XMN\:g{  
acceptance agreement 承兑协议 _32/WQF6  
acceptance for honour 参加承兑 .yG8B:7N2  
acceptor 承兑人；接受人；受票人 R>` ih&,)  
acceptor for honour 参加承兑人 s|KfC>#  
accident insurance 意外保险 l [x%I  
Accident Insurance Association of Hong Kong 香港意外保险公会 >pa\n9=Q^  
accident insurance scheme 意外保险计划 f5N<3m=  
accident year basis 意外年度基准 =^"~$[
z(  
accommodation 通融；贷款 'H FwP\HX  
accommodation bill 通融票据；空头票据 6O]Xhe0d@  
accommodation party 汇票代发人 T+3k$G[e/  
account balance 帐户余额；帐户结余 6J]~A0vsi}  
account book 帐簿 @!,D%]8"  
account collected in advance 预收款项 wo$|~ Hr  
account current book 往来帐簿 !__D}k,  
account of after-acquired property 事后取得的财产报告 vN'VDvVM  
account of defaulter 拖欠帐目 W3aXW,P.V  
account payable 应付帐款 @t "~   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?F!W#  
account receivable 应收帐款
37,L**Dgs  
account receivable report 应收帐款报表 KgL<}=S  
account statement 结单；帐单；会计财务报表 %oMWcgsdJi  
account title 帐户名称；会计科目 HI7]% <L  
accountant's report 会计师报告 v5P*<U Ax  
Accountant's Report Rules 会计师报告规则 YcEtgpz@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $;Q=iv3  
Accounting Arrangements 《会计安排》 $)4GCP  
accounting basis 会计基础 tc!!W9{69  
accounting by Official Receiver 破产管理署署长呈交的帐目 <[esA9.]t  
Accounting Circular 《会计通告》 .59KE]u  
accounting class 会计类别 aGdpecv  
accounting date 记帐日期；会计结算日期 m`[oT\  
accounting for money 款项核算 k q/t]%(  
Accounting Officer 会计主任 )Fw @afE~  
accounting period 会计报告期；会计期 x
NocGt
S  
accounting policy 会计政策；会计方针 b*@&c9I;q  
accounting practice 会计惯例 ]L[JS^#7  
accounting principle 会计准则 Cca~Cq[%*(  
accounting record 会计记录 rwasH,+  
accounting report 会计报告 4o)(d=q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N:"M&EUM  
Accounting Society of China 中国会计学会 Qo]vpp^[#  
accounting statement 会计报表 +"TI_tK,S  
accounting system 会计制度；会计系统 >SY2LmV'a  
accounting transaction 会计事项；帐务交易 hg$qbeUl  
accounting treatment 会计处理 o",f(v&u%  
accounting year 会计年度 5@GD} oAn6  
accretion 增值；添加 TW'E99wG  
accrual 应计项目；应累算数目 K
'a#Mg  
accrual basis 应计制；权责发生制 ^ =aml  
accrual basis accounting 应计制会计；权责发生制会计 \9[NH/.Z{  
accrue 应累算；应计 j;$6F/g  
accrued benefit 应累算利益 4Z<]4:o  
accrued charges 应计费用 
|G|*  
accrued cumulative preference share dividend 应累算的累积优先股股息 d08`42Z69  
accrued expenses 应累算费用 f ho=<|-  
accrued interest payable 应付利息；应计未付利息 H={O13  
accrued interest receivable 应收利息；应计未收利息 -lJx%9>  
accrued right 累算权益 *%P>x}6w3  
accruing profit 应累算的利润 wrZ7Sr!/V  
accumulated fiscal reserve 累积财政储备 CwTS/G  
accumulated profit 累积利润；滚存溢利 #i
}#jMT  
accumulated reserve 累积储备 o|z
rD~&$  
accumulation of surplus income 累积收益盈余 Y&K<{KA\4  
acquired assets 既得资产 )nf=eU4|  
acquisition 收购；购置；取得 J3]qg.B%z  
acquisition cost 购置成本 ^KaqvG$ed  
acquisition expenses 购置费用 vkDZv@  
acquisition of 100% interest 收购全部股权 X|lElN  
acquisition of control 取得控制权 uz zWZ9Tv  
acquisition of fixed assets 购置固定资产 RT8_@8  
acquisition of shell “买壳” F[o+p|nF  
acquisition price 收购价 s0~0
5{  
act of God 天灾 ]%cHm4#m3  
acting partner 执事合伙人 3D 4]yR5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 lp37irI:  
active partner 积极参与的合伙人 > {'5>6u  
active trading 交投活跃 /8P4%[\  
actual circulation 实际流通 ^P3g9'WK  
actual cost 实际成本 -dc"N|.  
actual expenditure 实际开支；实际支出 X~IRpzC  
actual income 实际入息；实际收入；实际收益 w~cq% %  
actual market 现货市场 =hZ&66  
actual price 现货价；实际价格 J]kP`  
actual profit 实际利润 _rWM]  
actual quotation 实盘；实际价位；实际报价 i/C -{+}U  
actual year basis 按实际年度计算 LV[66<T  
actuals 实货 PsF- 9&_  
actuarial investigation 精算调查 !:g>CDA  
actuarial principle 精算原则 vy2*BTU?  
actuarial report 精算师报告 `g4Ekp'Rp[  
Actuarial Society of Hong Kong 香港精算学会 1`2);b{@  
actuarial valuation 精算师估值 6ywnyh  
actuary 精算师 l1+w2r
d1  
ad referendum agreement 暂定协议；有待覆核的协定 LP0;n\  
ad valorem duty 从价税；按值征税 'NG^HLD/  
ad valorem duty system 从价税制 " kE:T.,  
ad valorem fee 从价费 $~w@0Yl  
ad valorem tariff 从价关税 0,"n-5Im  
additional allowance 额外免税额 RJ=c[nb  
additional amount for unexpired risk 未过期风险的额外款额 WcZo+r  
additional assessable profit 补加应评税利润 )DklOE
O  
additional assessment 补加评税 yPzULO4  
additional commitment 额外承担 Xd19GP!  
additional commitment vote 额外承担拨款 vJ'yz#tl
9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;QvvU[eb  
additional dependent parent allowance 供养父母额外免税额 (:j+[3Ht  
additional provision 额外拨款
;S{Ld1;  
additional stamp duty 附加印花税 T
?<'=  
additional tax 补加税罚款；补加税款 eK=m02  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :Z*02JwK  
adjudged bankrupt 被裁定破产 D 7;~x]*  
adjudicated bankrupt 裁定破产人 "I}'C^gP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =@ 
L5  
adjudication of bankruptcy 裁定破产；宣告破产 i$fjr[$B  
adjudication of insolvency 裁定无力偿还债务 "x=@,*Bk  
adjusted actual 经调整的实数；调整后的实数 xRTg [  
adjusted current assets 经调整的流动资产；调整后的流动资产 mNBpb}  
adjusted figure 经调整的数字；调整后的数额 r=P$iG'&  
adjusted liabilities 经调整的负债；调整后的负债 _>_y@-b  
adjusted loss 经调整的亏损；调整后的亏损 0%&fUz36E6  
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 2os6c te  
adjusted profit 经调整的利润；调整后的利润 56O<CgJF<  
adjusted surplus 经调整的盈余额；调整后的盈余额 LfjS[  
adjusted value 经调整的价值；调整后的价值 {%+3D,$)  
adjustment 调整；修订；理算〔保险〕 ]' "^M  
adjustment centre 调剂中心 &]"_pc/>m  
adjustment lag 调整过程的时间差距；调整时差 :+
gCO!9Y  
adjustment mechanism 调整机制 0
=(-8vwd  
adjustment of loss 亏损调整 9bzYADLI  
adjustment process 调整过程；调整程序 v%l|S{>(  
adjustment range 调整幅度 [pC-{~  
administered exchange rate 受管制汇率 8^f[-^%