[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: K.zs;^  
@h3)!#\N  
A share Ａ股；甲类股份 vBXr[XoC  
abatement of tax 减税；减扣免税额 =LzW#s=O  
ABN AMRO Bank N.V. 荷兰银行 c:TP7"vG  
above-the-line expenditure 线上项目支出；经常预算支出 +y(h/NcQ  
above-the-line receipt 线上项目收入；经常预算收入 = ,]M$M  
ABSA Asia Limited 南非联合亚洲有限公司 @SXgaWr  
absolute change 绝对数值变更 r"
{1H  
absolute expenditure 实际开支 J6P Tkm}^  
absolute guideline figure 绝对准则数字 [%Xfl7;Wh  
absolute interest 绝对权益 rJwJ5U  
absolute order of discharge 绝对破产解除令 G8'3.;"W5  
absolute profit margin 绝对利润幅度 T]`" Xl8  
absolute value 实值；绝对值 1jVcL)szU  
absolutely vested interest 绝对既得权益 ?sE21m?b-  
absorbed cost 已吸收成本；已分摊成本 (1vS)v $L  
absorption 吸收；分摊；合并 "(GeW286k  
absorption rate 吸收率；摊配率；分摊率 X=~QE}x  
ACB Finance Limited 亚洲商业财务有限公司 ny}ut
O  
acceptable form of reciprocity 合理的互惠条件 ".IhV<R  
acceptable rate 适当利率；适当汇率 O:)@J b2  
acceptance agreement 承兑协议 Vo[4\h#$  
acceptance for honour 参加承兑 y 6<tV.  
acceptor 承兑人；接受人；受票人 \PJ89u0  
acceptor for honour 参加承兑人 `!N?# N:b)  
accident insurance 意外保险 uI/ A_  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^lj>v}4fkW  
accident insurance scheme 意外保险计划 p10->BBg  
accident year basis 意外年度基准 L zC~>Uj  
accommodation 通融；贷款 cyyFIJj]  
accommodation bill 通融票据；空头票据 GYO"1PM  
accommodation party 汇票代发人 6W Zp&pO  
account balance 帐户余额；帐户结余 jL&F7itP  
account book 帐簿 Ns(F%zkm  
account collected in advance 预收款项 'z/hj>B<  
account current book 往来帐簿 zT8K})#  
account of after-acquired property 事后取得的财产报告 %3wK.tR  
account of defaulter 拖欠帐目 W#7c`nm  
account payable 应付帐款 J%'|IwA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Lq.k?!D3uh  
account receivable 应收帐款 _nUuiB>  
account receivable report 应收帐款报表 Re_.<_$  
account statement 结单；帐单；会计财务报表 A[MEtI=Q J  
account title 帐户名称；会计科目 #q%/~-Uk  
accountant's report 会计师报告 '"Gi&:*nQ<  
Accountant's Report Rules 会计师报告规则 |>)mYLN!y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -L@=j  
Accounting Arrangements 《会计安排》 }<p %PyM  
accounting basis 会计基础 qM'5cxe  
accounting by Official Receiver 破产管理署署长呈交的帐目 *Rhd
oD|a  
Accounting Circular 《会计通告》 "- AiC6u  
accounting class 会计类别 7Jbr
IdDl|  
accounting date 记帐日期；会计结算日期 Sj\8$QIXC  
accounting for money 款项核算 #"l=Lv  
Accounting Officer 会计主任 p{Uro!J,K  
accounting period 会计报告期；会计期 xp= ]J UQ  
accounting policy 会计政策；会计方针 2\n6XAQ*  
accounting practice 会计惯例 lOZZ-  
accounting principle 会计准则 gueCP+a_  
accounting record 会计记录 PYGHN T  
accounting report 会计报告 ,b{4GU$3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E x<0@Oz  
Accounting Society of China 中国会计学会 cVN|5Y  
accounting statement 会计报表 <#sK~G  
accounting system 会计制度；会计系统 oT OMqR{"  
accounting transaction 会计事项；帐务交易 =x>KA*O1  
accounting treatment 会计处理 kq+L63fZ  
accounting year 会计年度 bA:abO  
accretion 增值；添加 ? T9-FGW  
accrual 应计项目；应累算数目 [LE_lATjU  
accrual basis 应计制；权责发生制 =>9`qcNW_  
accrual basis accounting 应计制会计；权责发生制会计 sqhM[u k  
accrue 应累算；应计 +m_quQ/ys  
accrued benefit 应累算利益 1jR<H$aS  
accrued charges 应计费用 S[Et!gj:  
accrued cumulative preference share dividend 应累算的累积优先股股息 YC{od5a  
accrued expenses 应累算费用 ;TY
kJH"  
accrued interest payable 应付利息；应计未付利息 o&zeOJW  
accrued interest receivable 应收利息；应计未收利息 92EvCtf  
accrued right 累算权益 yfj<P/aA+  
accruing profit 应累算的利润 %j yLRT]H  
accumulated fiscal reserve 累积财政储备 ]`%cTdpLj  
accumulated profit 累积利润；滚存溢利 /)N[tv 2  
accumulated reserve 累积储备 Q/':<QY  
accumulation of surplus income 累积收益盈余 i9Qx{f88  
acquired assets 既得资产 U.&=b<f(0r  
acquisition 收购；购置；取得 Zi^&x6y^  
acquisition cost 购置成本 yA~W|q(/V  
acquisition expenses 购置费用 Tw$lakw  
acquisition of 100% interest 收购全部股权 Hc71 .rqS  
acquisition of control 取得控制权  C+_ NG  
acquisition of fixed assets 购置固定资产 L49`=p<  
acquisition of shell “买壳” =KkHck33  
acquisition price 收购价 a!;?!f-i  
act of God 天灾 UPH:$Fk&  
acting partner 执事合伙人 [!"u&iu`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >>p3#~/  
active partner 积极参与的合伙人 p\Jz<dkN1  
active trading 交投活跃 YDP<  
actual circulation 实际流通 )!'SSVaRs  
actual cost 实际成本 2|+**BxHD  
actual expenditure 实际开支；实际支出 e tY9Pq  
actual income 实际入息；实际收入；实际收益 oE}1D?3Sp  
actual market 现货市场 
cJ&%XN  
actual price 现货价；实际价格 wT ;D<rqe`  
actual profit 实际利润 ?_IRO|  
actual quotation 实盘；实际价位；实际报价 94Z~]C  
actual year basis 按实际年度计算 jlItPdCv  
actuals 实货 0EOpK%{  
actuarial investigation 精算调查 {/N4/gu  
actuarial principle 精算原则 c8
A //  
actuarial report 精算师报告
b2hB'!m  
Actuarial Society of Hong Kong 香港精算学会 Pn0V{SJOJ%  
actuarial valuation 精算师估值 W,:*
`  
actuary 精算师 |:C=j/f   
ad referendum agreement 暂定协议；有待覆核的协定 HKV]Rn  
ad valorem duty 从价税；按值征税 n>{>3?  
ad valorem duty system 从价税制 SBs_rhe  
ad valorem fee 从价费 5F$W^N  
ad valorem tariff 从价关税 0Db#W6*^  
additional allowance 额外免税额 ):1NeJOFF  
additional amount for unexpired risk 未过期风险的额外款额 K nKV+:"  
additional assessable profit 补加应评税利润 .M!HVq47m  
additional assessment 补加评税 L]c
ZPfI6  
additional commitment 额外承担 !h4L_D0  
additional commitment vote 额外承担拨款 !>+YEZ"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~]3y667  
additional dependent parent allowance 供养父母额外免税额 ULj'DzlfH  
additional provision 额外拨款 QOMh"wC3  
additional stamp duty 附加印花税 j"hfsA<_I  
additional tax 补加税罚款；补加税款 qhc3 oRe  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5 #~u U  
adjudged bankrupt 被裁定破产 /2 ')u|  
adjudicated bankrupt 裁定破产人 &Nl:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 l-g+E{ZM  
adjudication of bankruptcy 裁定破产；宣告破产 x xWnB  
adjudication of insolvency 裁定无力偿还债务 ?"\X46Gz;  
adjusted actual 经调整的实数；调整后的实数 HsO4C)/  
adjusted current assets 经调整的流动资产；调整后的流动资产 a~jM^b;VN  
adjusted figure 经调整的数字；调整后的数额 ]25 xX  
adjusted liabilities 经调整的负债；调整后的负债 U:"E:Bxz;m  
adjusted loss 经调整的亏损；调整后的亏损 jw]~g+x#$  
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 F<VoPqHq  
adjusted profit 经调整的利润；调整后的利润 \hoYQK j  
adjusted surplus 经调整的盈余额；调整后的盈余额 %i:S f  
adjusted value 经调整的价值；调整后的价值 0x*L
"HD  
adjustment 调整；修订；理算〔保险〕 %3
!DRz  
adjustment centre 调剂中心 q3<Pb,Z  
adjustment lag 调整过程的时间差距；调整时差 |hk?'WGc`0  
adjustment mechanism 调整机制 kO>F, M  
adjustment of loss 亏损调整 V*U{q%p(  
adjustment process 调整过程；调整程序 bdEc?  
adjustment range 调整幅度 `KgIr,Q)  
administered exchange rate 受管制汇率 UsP1bh4