[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: !U1 vW}H  
!jSgpIp  
A share Ａ股；甲类股份 1# z@D(  
abatement of tax 减税；减扣免税额 fFr9]  
ABN AMRO Bank N.V. 荷兰银行 ubOXEkZ8N  
above-the-line expenditure 线上项目支出；经常预算支出 UXJblo#  
above-the-line receipt 线上项目收入；经常预算收入 0< vJ*z|_  
ABSA Asia Limited 南非联合亚洲有限公司 A1,q3<<D%  
absolute change 绝对数值变更 5Pn.c!  
absolute expenditure 实际开支 JTm'fo[  
absolute guideline figure 绝对准则数字 $/;K<*O $  
absolute interest 绝对权益 '@Rk#=85Z  
absolute order of discharge 绝对破产解除令 tH.L_< N  
absolute profit margin 绝对利润幅度  HG?+b  
absolute value 实值；绝对值 yGAFQ|+  
absolutely vested interest 绝对既得权益 U&Vu%+B  
absorbed cost 已吸收成本；已分摊成本 /WE\0bf  
absorption 吸收；分摊；合并 mTxqcQc:7  
absorption rate 吸收率；摊配率；分摊率 g
Bc s  
ACB Finance Limited 亚洲商业财务有限公司 7*KUM6z  
acceptable form of reciprocity 合理的互惠条件 6kdbbGO-  
acceptable rate 适当利率；适当汇率
2Ki_d  
acceptance agreement 承兑协议 09jE7g @X}  
acceptance for honour 参加承兑 NjOUe?BQ  
acceptor 承兑人；接受人；受票人 jHn7H)F8  
acceptor for honour 参加承兑人 h@G~'\8t  
accident insurance 意外保险 G: tY1'5  
Accident Insurance Association of Hong Kong 香港意外保险公会 @
*Ry`)T  
accident insurance scheme 意外保险计划 PS+~JwDUc  
accident year basis 意外年度基准 Z_m<x!  
accommodation 通融；贷款 .O5V;&,
  
accommodation bill 通融票据；空头票据 *K;)~@n  
accommodation party 汇票代发人 QRf>lZP  
account balance 帐户余额；帐户结余 4^bt~{}  
account book 帐簿 /[\g8U{5B}  
account collected in advance 预收款项 ;(Ug]U%3_  
account current book 往来帐簿 Hxgc9Fis  
account of after-acquired property 事后取得的财产报告 
ob;|%_  
account of defaulter 拖欠帐目 xn503,5G*7  
account payable 应付帐款 M.- {->  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $m2#oI'D  
account receivable 应收帐款 d9;&Y?fp  
account receivable report 应收帐款报表 p8%qU>~+4  
account statement 结单；帐单；会计财务报表 ?<C(ga  
account title 帐户名称；会计科目 oYZ  4F  
accountant's report 会计师报告 {>msE }L  
Accountant's Report Rules 会计师报告规则 L#byYB;E{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 VYkh
@j  
Accounting Arrangements 《会计安排》 <a @7's  
accounting basis 会计基础 J#F5by%8  
accounting by Official Receiver 破产管理署署长呈交的帐目 /u4RZ|&as  
Accounting Circular 《会计通告》 )c' 45bD  
accounting class 会计类别 =N\; ?eF(  
accounting date 记帐日期；会计结算日期 j2_j5Hgo  
accounting for money 款项核算 Rq5'=L  
Accounting Officer 会计主任 :!oJmvy  
accounting period 会计报告期；会计期 iiIns.V  
accounting policy 会计政策；会计方针 :QGo -,6-  
accounting practice 会计惯例 S1U0sP@o  
accounting principle 会计准则 Nb&j?./  
accounting record 会计记录 
QTi@yT:  
accounting report 会计报告 ^ WO3,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e>Z&0lV:  
Accounting Society of China 中国会计学会 %0C [v7\  
accounting statement 会计报表 aX;>XL4  
accounting system 会计制度；会计系统 W{"sB:E  
accounting transaction 会计事项；帐务交易 3u/JcU-<  
accounting treatment 会计处理 'lA}E  
accounting year 会计年度 7b>_vtrt  
accretion 增值；添加 /x ?@Mn>  
accrual 应计项目；应累算数目 2M
R d  
accrual basis 应计制；权责发生制 zY_J7,0g  
accrual basis accounting 应计制会计；权责发生制会计 AF{uFna  
accrue 应累算；应计 >80k5$t  
accrued benefit 应累算利益 9,INyEyAL  
accrued charges 应计费用 F~ 5,-atDM  
accrued cumulative preference share dividend 应累算的累积优先股股息 <WZ{<'ajI  
accrued expenses 应累算费用 vYm:V:7Y2  
accrued interest payable 应付利息；应计未付利息 /f1]U LmC:  
accrued interest receivable 应收利息；应计未收利息 *zrGrk:l  
accrued right 累算权益 ?pW1}:z  
accruing profit 应累算的利润 7s?#y=M  
accumulated fiscal reserve 累积财政储备 @Z ==B%`  
accumulated profit 累积利润；滚存溢利 {wz)^A sy  
accumulated reserve 累积储备 );d07\V  
accumulation of surplus income 累积收益盈余 hi!A9T3%}M  
acquired assets 既得资产 KSchgon0V  
acquisition 收购；购置；取得 eavn.I8J  
acquisition cost 购置成本 H_RfIX)X  
acquisition expenses 购置费用 D#&9zR86F  
acquisition of 100% interest 收购全部股权 Q`9c/vPU  
acquisition of control 取得控制权 6T$=(I <4  
acquisition of fixed assets 购置固定资产 0* F` h  
acquisition of shell “买壳” .8|wc  
acquisition price 收购价 B<SE|~\2  
act of God 天灾 e^O:I  
acting partner 执事合伙人  \nEMj,)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 x!_5/  
active partner 积极参与的合伙人 @\y{q;  
active trading 交投活跃 [n[dr@J7v  
actual circulation 实际流通 c36p+6rJk=  
actual cost 实际成本 (Ut8pa+yX  
actual expenditure 实际开支；实际支出 (2#Xa,pb  
actual income 实际入息；实际收入；实际收益 k5Cy/gR  
actual market 现货市场 QGuqV8 y0  
actual price 现货价；实际价格 aG }oI!  
actual profit 实际利润 w UxFE=ia  
actual quotation 实盘；实际价位；实际报价 -13}]Gls7Q  
actual year basis 按实际年度计算 ) 1AAL0F\B  
actuals 实货 T&'Jc  
actuarial investigation 精算调查 "++\6H<  
actuarial principle 精算原则 t,fec>.  
actuarial report 精算师报告 }?,?2U,8:  
Actuarial Society of Hong Kong 香港精算学会 wI|h9q1U  
actuarial valuation 精算师估值 t<` As6}  
actuary 精算师 JI.=y5I  
ad referendum agreement 暂定协议；有待覆核的协定 Q<V(#)*  
ad valorem duty 从价税；按值征税 lwf4
ke  
ad valorem duty system 从价税制 U~][ ph  
ad valorem fee 从价费 bIiuna\  
ad valorem tariff 从价关税 Q[#}Oh6 $  
additional allowance 额外免税额 ^yPZ$Q  
additional amount for unexpired risk 未过期风险的额外款额 O"'xAPQW  
additional assessable profit 补加应评税利润
l9f_NJHo  
additional assessment 补加评税 H\QkU`b  
additional commitment 额外承担 HQP.7.w7 5  
additional commitment vote 额外承担拨款 {jO+N+Ez9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jV}8VK*`+  
additional dependent parent allowance 供养父母额外免税额 r"2l cNE  
additional provision 额外拨款 j$q5m 24L  
additional stamp duty 附加印花税 I%J>~=]n_  
additional tax 补加税罚款；补加税款 o+Jn
n"8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %!nI] |  
adjudged bankrupt 被裁定破产 _!o8s%9be  
adjudicated bankrupt 裁定破产人 +u Iq]tqe  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "HJ^>%ia  
adjudication of bankruptcy 裁定破产；宣告破产 |qMG@  
adjudication of insolvency 裁定无力偿还债务 5c]:/9&
 
adjusted actual 经调整的实数；调整后的实数 wU+r]SK@  
adjusted current assets 经调整的流动资产；调整后的流动资产 B$2b=\  
adjusted figure 经调整的数字；调整后的数额 n!z!fh  
adjusted liabilities 经调整的负债；调整后的负债 X~jdOaq{F:  
adjusted loss 经调整的亏损；调整后的亏损 8Ij<t{Lps  
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 ~Tt@v`}  
adjusted profit 经调整的利润；调整后的利润 *,Bm:F<m  
adjusted surplus 经调整的盈余额；调整后的盈余额 VP A+/5TW  
adjusted value 经调整的价值；调整后的价值 3l<qcKKc  
adjustment 调整；修订；理算〔保险〕 N-upNuv  
adjustment centre 调剂中心 gFp3=s0~  
adjustment lag 调整过程的时间差距；调整时差 (O+d6oT=Z2  
adjustment mechanism 调整机制 K2Abu?  
adjustment of loss 亏损调整 `w 6Qsah  
adjustment process 调整过程；调整程序 \B4H0f  
adjustment range 调整幅度 aPelt`  
administered exchange rate 受管制汇率 1k6asz^T