[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: xMsos?5}  
BoB2q(  
A share Ａ股；甲类股份 ]1 #&J(  
abatement of tax 减税；减扣免税额 d"nz/$  
ABN AMRO Bank N.V. 荷兰银行 j%iz>  
above-the-line expenditure 线上项目支出；经常预算支出 N\<RQ
tDg  
above-the-line receipt 线上项目收入；经常预算收入 u9 3=>S  
ABSA Asia Limited 南非联合亚洲有限公司 0&U,WA  
absolute change 绝对数值变更 -OpI,qyS  
absolute expenditure 实际开支 L<>;E  
absolute guideline figure 绝对准则数字 B$k<F8!%  
absolute interest 绝对权益 ^e$; I8l  
absolute order of discharge 绝对破产解除令 ?lv{;4BC  
absolute profit margin 绝对利润幅度 W[o~AbU  
absolute value 实值；绝对值 cL&V2I5O  
absolutely vested interest 绝对既得权益 f>JuxX\G  
absorbed cost 已吸收成本；已分摊成本 dtQ>4C"N  
absorption 吸收；分摊；合并 m",wjoZe*  
absorption rate 吸收率；摊配率；分摊率 ^*C+^l&J!  
ACB Finance Limited 亚洲商业财务有限公司 :Ia3yi#  
acceptable form of reciprocity 合理的互惠条件 A~Eu_m  
acceptable rate 适当利率；适当汇率 Q3#-q>;7  
acceptance agreement 承兑协议 mt7}1s,i[  
acceptance for honour 参加承兑 TH2D
;uv  
acceptor 承兑人；接受人；受票人 8WU UE=p  
acceptor for honour 参加承兑人 XM3N>OR.  
accident insurance 意外保险 (veGztt  
Accident Insurance Association of Hong Kong 香港意外保险公会 BVxg=7%St  
accident insurance scheme 意外保险计划 GZ\;M6{oh  
accident year basis 意外年度基准 AiSO|!<.N  
accommodation 通融；贷款 `rC9i5:  
accommodation bill 通融票据；空头票据 Vg/{;uLAe  
accommodation party 汇票代发人 St&xe_:^<  
account balance 帐户余额；帐户结余 p5^,3&  
account book 帐簿 * B,D#;6  
account collected in advance 预收款项 0U]wEz*b  
account current book 往来帐簿 80cBLGG  
account of after-acquired property 事后取得的财产报告 i8I%}8  
account of defaulter 拖欠帐目 ^~0Mw;n&  
account payable 应付帐款 l?~SH[V  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Y((s<]7  
account receivable 应收帐款 Nm%&xm  
account receivable report 应收帐款报表 ,#&lNQ'I  
account statement 结单；帐单；会计财务报表 >z6(fM`i  
account title 帐户名称；会计科目 7/NXb  
accountant's report 会计师报告 .V ux~A  
Accountant's Report Rules 会计师报告规则 <OF7:f  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bp2l%A;  
Accounting Arrangements 《会计安排》 Nh~ Hh(  
accounting basis 会计基础 8qn1?Lb  
accounting by Official Receiver 破产管理署署长呈交的帐目 |c,":R  
Accounting Circular 《会计通告》 QRXsLdf$$  
accounting class 会计类别 q2 D2:0^2  
accounting date 记帐日期；会计结算日期 8Wid.o-U  
accounting for money 款项核算 -,Cx|Nl  
Accounting Officer 会计主任 bCg {z b#  
accounting period 会计报告期；会计期 a ^<W ?Z  
accounting policy 会计政策；会计方针 aM?Xi6 U5  
accounting practice 会计惯例 bLGgu#  
accounting principle 会计准则 =C8 t5BZ"  
accounting record 会计记录 xRW~xr2h@  
accounting report 会计报告 Oi&.pY:X-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E#r6e+e1Q%  
Accounting Society of China 中国会计学会 *}Zd QJL  
accounting statement 会计报表 %TxFdF{A  
accounting system 会计制度；会计系统 -0PT(gx  
accounting transaction 会计事项；帐务交易 `GS!$9j  
accounting treatment 会计处理 ,K .P,z~*  
accounting year 会计年度 n(,b$_JK7  
accretion 增值；添加 WM NcPHcj  
accrual 应计项目；应累算数目 Qn(e[ C6\  
accrual basis 应计制；权责发生制 ;rJR+wpNa  
accrual basis accounting 应计制会计；权责发生制会计 8AT;9wZqt  
accrue 应累算；应计 64>E|w  
accrued benefit 应累算利益 {S(?E_id5b  
accrued charges 应计费用 K>6#MI  
accrued cumulative preference share dividend 应累算的累积优先股股息 !!4_x  
accrued expenses 应累算费用 ] o tjoM  
accrued interest payable 应付利息；应计未付利息 Jf@M>BT^A  
accrued interest receivable 应收利息；应计未收利息 \v{tK;  
accrued right 累算权益 ibex:W^  
accruing profit 应累算的利润 f:\jPkf'  
accumulated fiscal reserve 累积财政储备 /8@JWK^I{  
accumulated profit 累积利润；滚存溢利 XP *pYN  
accumulated reserve 累积储备 }UZ$<81=  
accumulation of surplus income 累积收益盈余 !OekN,6  
acquired assets 既得资产 ^RrufwUA  
acquisition 收购；购置；取得 gBUtv|(@>[  
acquisition cost 购置成本 #K'3`dpL  
acquisition expenses 购置费用 dQ@e+u5  
acquisition of 100% interest 收购全部股权 &e@2zfl7  
acquisition of control 取得控制权 {co(w 7  
acquisition of fixed assets 购置固定资产 7 lY&/-V  
acquisition of shell “买壳” sh[Yu  
acquisition price 收购价 0vNEl3f'O  
act of God 天灾 / *xP`'T  
acting partner 执事合伙人 3&_O\nD  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Brr{iBz*"  
active partner 积极参与的合伙人 hNmC(saMGm  
active trading 交投活跃 '
x{g P?.  
actual circulation 实际流通 DhV($&*M  
actual cost 实际成本 "pdmz+k8S  
actual expenditure 实际开支；实际支出 =HmV0  
actual income 实际入息；实际收入；实际收益 ;X-~C.7k  
actual market 现货市场 [?iA`#^d  
actual price 现货价；实际价格 p;`jmF   
actual profit 实际利润 {ER! 0w/  
actual quotation 实盘；实际价位；实际报价 "8%B (a 5A  
actual year basis 按实际年度计算 zvYkWaa_Qz  
actuals 实货 c-3AzB#[  
actuarial investigation 精算调查 R}c,ahd  
actuarial principle 精算原则 $Ua vM|  
actuarial report 精算师报告 ` 4__X;  
Actuarial Society of Hong Kong 香港精算学会 ~Wjm"|c  
actuarial valuation 精算师估值 UhYeyT  
actuary 精算师 F&.iY0Pt  
ad referendum agreement 暂定协议；有待覆核的协定 8PB(<|}u  
ad valorem duty 从价税；按值征税 v+f:VA  
ad valorem duty system 从价税制 T^g2N`w2  
ad valorem fee 从价费 <8yzBp4gZ  
ad valorem tariff 从价关税 >[B}eS>  
additional allowance 额外免税额 mv|eEz)r  
additional amount for unexpired risk 未过期风险的额外款额 f9u^/QVS&  
additional assessable profit 补加应评税利润 i`)bn1Xm  
additional assessment 补加评税 34k<7X`I  
additional commitment 额外承担 $'*@g1vY  
additional commitment vote 额外承担拨款 B =@BYqiY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zJWBov
T/  
additional dependent parent allowance 供养父母额外免税额 1OK,r`   
additional provision 额外拨款 Y,?s-AB  
additional stamp duty 附加印花税 ojU:RRr4l$  
additional tax 补加税罚款；补加税款 "- S2${  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -FV$Sne  
adjudged bankrupt 被裁定破产 2%U)y;$m2  
adjudicated bankrupt 裁定破产人 )QEvV:\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |ybW  
adjudication of bankruptcy 裁定破产；宣告破产 *CZvi0
&  
adjudication of insolvency 裁定无力偿还债务 [~9rp]<  
adjusted actual 经调整的实数；调整后的实数 h\".Ty Sz  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ex9%i9H  
adjusted figure 经调整的数字；调整后的数额 X5UcemO  
adjusted liabilities 经调整的负债；调整后的负债 &cztUM(  
adjusted loss 经调整的亏损；调整后的亏损 h~haA8i?{  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 =8O057y  
adjusted profit 经调整的利润；调整后的利润 Nq6~6Rr  
adjusted surplus 经调整的盈余额；调整后的盈余额 n0g,r/  
adjusted value 经调整的价值；调整后的价值 |d^r"wbs3  
adjustment 调整；修订；理算〔保险〕 "]J4BZD  
adjustment centre 调剂中心 OrP-+eg  
adjustment lag 调整过程的时间差距；调整时差 ~l"70\&  
adjustment mechanism 调整机制 a$ a+3}\  
adjustment of loss 亏损调整 s\QhCS  
adjustment process 调整过程；调整程序 -BUxQ8/,  
adjustment range 调整幅度 C{>@b:]p  
administered exchange rate 受管制汇率 7NC "}JB&