[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: Y[]I!Bc  
NU3T XO  
A share Ａ股；甲类股份 4\5i}MIS0  
abatement of tax 减税；减扣免税额 zjh:jrv~  
ABN AMRO Bank N.V. 荷兰银行 '%wSs,HD  
above-the-line expenditure 线上项目支出；经常预算支出 @_?2iN?4Z  
above-the-line receipt 线上项目收入；经常预算收入 ^b$_I31D  
ABSA Asia Limited 南非联合亚洲有限公司 GcDA 0%i  
absolute change 绝对数值变更 uAqiL>y  
absolute expenditure 实际开支 W=3#oX.GsU  
absolute guideline figure 绝对准则数字 tH4q*\U
 
absolute interest 绝对权益 $}{[_2  
absolute order of discharge 绝对破产解除令 xT]t3'y|-  
absolute profit margin 绝对利润幅度 y*ZA{  
absolute value 实值；绝对值 wU>Fz*  
absolutely vested interest 绝对既得权益 }Nd1'BVf  
absorbed cost 已吸收成本；已分摊成本 "w%:5~u9  
absorption 吸收；分摊；合并 kmX 9)TMVO  
absorption rate 吸收率；摊配率；分摊率 [^s;Ggi9  
ACB Finance Limited 亚洲商业财务有限公司 !Ve0:$  
acceptable form of reciprocity 合理的互惠条件 Z|Oq7wzEH  
acceptable rate 适当利率；适当汇率 3]GMQA{L)  
acceptance agreement 承兑协议 
a6j& po  
acceptance for honour 参加承兑 2|=hF9  
acceptor 承兑人；接受人；受票人 5!fOc]]Ow  
acceptor for honour 参加承兑人 ,dR.Sacv  
accident insurance 意外保险 %~x?C4L8  
Accident Insurance Association of Hong Kong 香港意外保险公会 W# ~7X  
accident insurance scheme 意外保险计划 YLi6GY  
accident year basis 意外年度基准  A&)2m  
accommodation 通融；贷款 Zp3-Yo w2  
accommodation bill 通融票据；空头票据 %4),P(4 N  
accommodation party 汇票代发人 nj:w1E/R  
account balance 帐户余额；帐户结余 eG1V:%3  
account book 帐簿 g(9*!g  
account collected in advance 预收款项 Y (bB7tR  
account current book 往来帐簿 :CW^$Zvq  
account of after-acquired property 事后取得的财产报告 xYCJO(&  
account of defaulter 拖欠帐目 bsDA&~)s  
account payable 应付帐款 N|$9v{ j_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ` P
QQU~^  
account receivable 应收帐款 l= p_  
account receivable report 应收帐款报表 +^+'.xQ  
account statement 结单；帐单；会计财务报表 Y|Q(JX  
account title 帐户名称；会计科目 Lv]%P.=[G  
accountant's report 会计师报告 6ICW>#fI`  
Accountant's Report Rules 会计师报告规则 \? )S{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +T@BOYhgq  
Accounting Arrangements 《会计安排》 0t%]z!  
accounting basis 会计基础 ,wes
*  
accounting by Official Receiver 破产管理署署长呈交的帐目 _wK.n.,S~  
Accounting Circular 《会计通告》 y;Cs#eo  
accounting class 会计类别 84.L1|k  
accounting date 记帐日期；会计结算日期 )f|`mM4DW!  
accounting for money 款项核算 c>K]$;}  
Accounting Officer 会计主任 !e$ZOYe  
accounting period 会计报告期；会计期 <
+g77NL  
accounting policy 会计政策；会计方针 Qgj# k  
accounting practice 会计惯例 6T'UWh0S  
accounting principle 会计准则 O^`EuaL  
accounting record 会计记录 G~8BND[."  
accounting report 会计报告 pQBn8H| Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z! O4hA4  
Accounting Society of China 中国会计学会 KCyV |,+n  
accounting statement 会计报表 QR#>Ws  
accounting system 会计制度；会计系统 sFz0:SqhE  
accounting transaction 会计事项；帐务交易 P0}{xq'k9v  
accounting treatment 会计处理 zplv.cf#q  
accounting year 会计年度 fV|uKs(W  
accretion 增值；添加 rhbz|Uq  
accrual 应计项目；应累算数目 o& FOp'  
accrual basis 应计制；权责发生制 .)b<cH~%  
accrual basis accounting 应计制会计；权责发生制会计 b(GV4%  
accrue 应累算；应计 N'VTdf?  
accrued benefit 应累算利益 6whPW .  
accrued charges 应计费用 +
FqD.=8  
accrued cumulative preference share dividend 应累算的累积优先股股息 r[i^tIv6As  
accrued expenses 应累算费用 ?'6@m86d  
accrued interest payable 应付利息；应计未付利息 {73V?#P4  
accrued interest receivable 应收利息；应计未收利息 xyL)'C  
accrued right 累算权益 GNMOHqg4  
accruing profit 应累算的利润 Bk~C$'x4  
accumulated fiscal reserve 累积财政储备 'Gl~P><e  
accumulated profit 累积利润；滚存溢利 *
)<+u~  
accumulated reserve 累积储备 ?'TK~,dG/  
accumulation of surplus income 累积收益盈余
!vAmjjB  
acquired assets 既得资产 yO1 7C  
acquisition 收购；购置；取得 t<Yi!6  
acquisition cost 购置成本 \,G9'c 'u  
acquisition expenses 购置费用 hz4?
ku  
acquisition of 100% interest 收购全部股权 U_"!\lI_yg  
acquisition of control 取得控制权 Gy/w #4xj  
acquisition of fixed assets 购置固定资产 
sh_;98^  
acquisition of shell “买壳” z;>$["t]6  
acquisition price 收购价 71R,R,  
act of God 天灾 ce\d35x!  
acting partner 执事合伙人 I;t@w bY,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5q0L<GOrj  
active partner 积极参与的合伙人 s;9Du|0f^  
active trading 交投活跃 ~r.R|f]IQ  
actual circulation 实际流通 7x6M]1F  
actual cost 实际成本 m}wn+R  
actual expenditure 实际开支；实际支出 >NBc-DX^  
actual income 实际入息；实际收入；实际收益 Mqd'XU0L  
actual market 现货市场 $o?U=  
actual price 现货价；实际价格 ,XO@ZBOM  
actual profit 实际利润 XG.[C>  
actual quotation 实盘；实际价位；实际报价 0qJ (RB  
actual year basis 按实际年度计算 v;<gCzqQh  
actuals 实货 tdH[e0x B  
actuarial investigation 精算调查 9-c3@>v  
actuarial principle 精算原则 G(a5@9F  
actuarial report 精算师报告 }(
t`s  
Actuarial Society of Hong Kong 香港精算学会 L5FOlzn  
actuarial valuation 精算师估值 nv:Qd\UM  
actuary 精算师 QgqJ #  
ad referendum agreement 暂定协议；有待覆核的协定 skcyLIb  
ad valorem duty 从价税；按值征税 $CEdJ+0z  
ad valorem duty system 从价税制 bXnUz?1!d  
ad valorem fee 从价费 GM%OO)dO}  
ad valorem tariff 从价关税 <}RI<96  
additional allowance 额外免税额 M(I%y 0  
additional amount for unexpired risk 未过期风险的额外款额 4$KDf;m@  
additional assessable profit 补加应评税利润 #h[>RtP:  
additional assessment 补加评税 &|k=mxox\  
additional commitment 额外承担 OZxJDg  
additional commitment vote 额外承担拨款 !vgY3S0?rq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 DU%E883  
additional dependent parent allowance 供养父母额外免税额 py'vD3Q  
additional provision 额外拨款 uslu-|b!%  
additional stamp duty 附加印花税 A7X a  
additional tax 补加税罚款；补加税款 TWpw/osW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Y bP @  
adjudged bankrupt 被裁定破产 L\2"1%8Wj  
adjudicated bankrupt 裁定破产人 s-"KABE
E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &TH
tQ1D  
adjudication of bankruptcy 裁定破产；宣告破产 Nbpn"*L,  
adjudication of insolvency 裁定无力偿还债务 6j|Ncv  
adjusted actual 经调整的实数；调整后的实数 7~XC_Yc1  
adjusted current assets 经调整的流动资产；调整后的流动资产 rC-E+%y  
adjusted figure 经调整的数字；调整后的数额 #BLHHK/[  
adjusted liabilities 经调整的负债；调整后的负债 yt
IPY7E  
adjusted loss 经调整的亏损；调整后的亏损 0DicrnH8  
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 zzf@U &x<  
adjusted profit 经调整的利润；调整后的利润 uy hh"[  
adjusted surplus 经调整的盈余额；调整后的盈余额 7\ _MA!:<  
adjusted value 经调整的价值；调整后的价值 64?HqO 6(  
adjustment 调整；修订；理算〔保险〕 zo
?RFn  
adjustment centre 调剂中心 uBRlvNJ  
adjustment lag 调整过程的时间差距；调整时差 @ 8H$  
adjustment mechanism 调整机制 F\DiT|?}  
adjustment of loss 亏损调整 :01d9|#  
adjustment process 调整过程；调整程序 dC({B3#e{  
adjustment range 调整幅度 @Y/&qpo$#W  
administered exchange rate 受管制汇率 ;|Mfq`s