[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: N^Bjw ?3  
RxeyMNd  
A share Ａ股；甲类股份 cV|u]ce%1  
abatement of tax 减税；减扣免税额 N,oN3mFF  
ABN AMRO Bank N.V. 荷兰银行 -D?-ctFYj^  
above-the-line expenditure 线上项目支出；经常预算支出 CVa?L"lK  
above-the-line receipt 线上项目收入；经常预算收入 OVy ZyZ#  
ABSA Asia Limited 南非联合亚洲有限公司 Uu}a! V  
absolute change 绝对数值变更 =Su~iOa  
absolute expenditure 实际开支 KMU2PoqD  
absolute guideline figure 绝对准则数字 cz{5-;$9Z  
absolute interest 绝对权益 Ei$@)qS/  
absolute order of discharge 绝对破产解除令 Y\Grf$e  
absolute profit margin 绝对利润幅度 2%i3[N*  
absolute value 实值；绝对值 :\Pk>a  
absolutely vested interest 绝对既得权益 &I=27!S  
absorbed cost 已吸收成本；已分摊成本 x{|`q9V~ N  
absorption 吸收；分摊；合并 {(00,6M)i  
absorption rate 吸收率；摊配率；分摊率 w%Bo7 'o)V  
ACB Finance Limited 亚洲商业财务有限公司 et-<ib<lY  
acceptable form of reciprocity 合理的互惠条件 Y<h [5  
acceptable rate 适当利率；适当汇率 c;M&;'#x  
acceptance agreement 承兑协议 &a/F"?9jL  
acceptance for honour 参加承兑 
z]\CI:  
acceptor 承兑人；接受人；受票人 I"_``*/1  
acceptor for honour 参加承兑人 -C  
accident insurance 意外保险 SniKCqmC]  
Accident Insurance Association of Hong Kong 香港意外保险公会 C=y[WsT   
accident insurance scheme 意外保险计划 vwc)d{ND  
accident year basis 意外年度基准 cW|M4`  
accommodation 通融；贷款 0Na/3cz|zg  
accommodation bill 通融票据；空头票据 2u=Nb0  
accommodation party 汇票代发人 M8,_E\*  
account balance 帐户余额；帐户结余 )9PP3"I  
account book 帐簿 r/G6O  
account collected in advance 预收款项 r6u) 6J=  
account current book 往来帐簿 Wwf],Ya  
account of after-acquired property 事后取得的财产报告 XZ3)gYQi  
account of defaulter 拖欠帐目 Z2.S:y.  
account payable 应付帐款 b+6%Mu}o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ophQdJM  
account receivable 应收帐款 s?}m~Pl  
account receivable report 应收帐款报表 Z:e|~#  
account statement 结单；帐单；会计财务报表 -weCdTY`X  
account title 帐户名称；会计科目 ~AX@o-WU  
accountant's report 会计师报告 4/Wqeq,E8  
Accountant's Report Rules 会计师报告规则 s .xJ},E9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bq}hj Cy  
Accounting Arrangements 《会计安排》 q|r/%[[!o  
accounting basis 会计基础 L{i,.aE/nO  
accounting by Official Receiver 破产管理署署长呈交的帐目 0>aAI3E  
Accounting Circular 《会计通告》 L
Y? `+/  
accounting class 会计类别 f(}AdW}?  
accounting date 记帐日期；会计结算日期 kpQXnDm2  
accounting for money 款项核算 o`EL)K{  
Accounting Officer 会计主任 9pPohR*#V  
accounting period 会计报告期；会计期 5|pPzEA>  
accounting policy 会计政策；会计方针 O0i)Iu(J7;  
accounting practice 会计惯例 2rG;j52))a  
accounting principle 会计准则 ~\C.Nm  
accounting record 会计记录 HpQuro'Qh  
accounting report 会计报告 b5Sgf'B^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {dk%j~w8  
Accounting Society of China 中国会计学会 Px$4.b[{_Y  
accounting statement 会计报表 -9(9LU2  
accounting system 会计制度；会计系统 qa!3lb_'M  
accounting transaction 会计事项；帐务交易 W  :qQ  
accounting treatment 会计处理 $v
#\bqY  
accounting year 会计年度 ([+u U!  
accretion 增值；添加 Sj`GP p  
accrual 应计项目；应累算数目 SD=kpf;  
accrual basis 应计制；权责发生制 3EHn}#+U  
accrual basis accounting 应计制会计；权责发生制会计 >3J?O96|f  
accrue 应累算；应计 lCznH?[  
accrued benefit 应累算利益 Mjr19_.S  
accrued charges 应计费用 i`F8kg`_K  
accrued cumulative preference share dividend 应累算的累积优先股股息 !}[,ODJ4 d  
accrued expenses 应累算费用 ='p&T
|&  
accrued interest payable 应付利息；应计未付利息 Fhr5)Z  
accrued interest receivable 应收利息；应计未收利息 <Y9 L3O`[  
accrued right 累算权益 UF$JVb  
accruing profit 应累算的利润 ~Ip-@c}'j  
accumulated fiscal reserve 累积财政储备 6n  
accumulated profit 累积利润；滚存溢利 1J tt\yq  
accumulated reserve 累积储备 GIyb0XjTw  
accumulation of surplus income 累积收益盈余 SBNeN]  
acquired assets 既得资产 oOj7y>Nm  
acquisition 收购；购置；取得 {okx*]PIc  
acquisition cost 购置成本 c[h{C!d1  
acquisition expenses 购置费用 5Lo \[K>j  
acquisition of 100% interest 收购全部股权 GW[g!66^  
acquisition of control 取得控制权 MzWVsV  
acquisition of fixed assets 购置固定资产 :|P[u+v  
acquisition of shell “买壳” !qF U  
acquisition price 收购价 X,Q'Xe/  
act of God 天灾 X:ck  
acting partner 执事合伙人 =jWcD{;1I}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?)#qBE ]  
active partner 积极参与的合伙人 { !;I4W%!  
active trading 交投活跃 Qel2OI`b  
actual circulation 实际流通 1F*3K3T {  
actual cost 实际成本 a*oqhOTQ  
actual expenditure 实际开支；实际支出 zlw+=NX  
actual income 实际入息；实际收入；实际收益 f7mN,_Lt  
actual market 现货市场 l4:5(1  
actual price 现货价；实际价格 .w .`1 g  
actual profit 实际利润 ^)|!nd  
actual quotation 实盘；实际价位；实际报价 ev$\Ns^g$3  
actual year basis 按实际年度计算 W'B=H1  
actuals 实货 p#yq'kY  
actuarial investigation 精算调查 ^5:x
SQ@:  
actuarial principle 精算原则 C}= *%S  
actuarial report 精算师报告 bGO[P<<  
Actuarial Society of Hong Kong 香港精算学会 m4=[e!  
actuarial valuation 精算师估值 #2XX[d%  
actuary 精算师 |v'_Co0ki  
ad referendum agreement 暂定协议；有待覆核的协定 G(n e8L8  
ad valorem duty 从价税；按值征税 .d4L@{V  
ad valorem duty system 从价税制 [i&EUvo  
ad valorem fee 从价费 "k0bj>  
ad valorem tariff 从价关税 D>Ub )i  
additional allowance 额外免税额 s\CZ os&  
additional amount for unexpired risk 未过期风险的额外款额 a___SYl 'K  
additional assessable profit 补加应评税利润 mn>$K"_k  
additional assessment 补加评税 #%=6DHsK  
additional commitment 额外承担 z;#DX15Rj  
additional commitment vote 额外承担拨款 O>h,u[0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \Y4>_Mk  
additional dependent parent allowance 供养父母额外免税额  x+=Ko  
additional provision 额外拨款 wOlnDQs  
additional stamp duty 附加印花税 s5 P~f eg  
additional tax 补加税罚款；补加税款 }u>F}mU a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %YH+=b:uW  
adjudged bankrupt 被裁定破产 MPtn$@  
adjudicated bankrupt 裁定破产人 E6=JL$"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gq'}LcV  
adjudication of bankruptcy 裁定破产；宣告破产 R
?/!7  
adjudication of insolvency 裁定无力偿还债务 @lYm2l^  
adjusted actual 经调整的实数；调整后的实数 p H5iv>H  
adjusted current assets 经调整的流动资产；调整后的流动资产 c6;326aDq  
adjusted figure 经调整的数字；调整后的数额 2$fFl,v!z  
adjusted liabilities 经调整的负债；调整后的负债 us_o{  
adjusted loss 经调整的亏损；调整后的亏损 GW29Rj1  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 B*zR/?U^  
adjusted profit 经调整的利润；调整后的利润 +p:?blG  
adjusted surplus 经调整的盈余额；调整后的盈余额 >\/H 2j  
adjusted value 经调整的价值；调整后的价值 )}G?^rDH(  
adjustment 调整；修订；理算〔保险〕 `ZC{<eVJ}=  
adjustment centre 调剂中心 4GiHp7Y&A  
adjustment lag 调整过程的时间差距；调整时差 D^[}:O{  
adjustment mechanism 调整机制 >BDK?Y Mx  
adjustment of loss 亏损调整 ZSBa+3;z  
adjustment process 调整过程；调整程序 \L-K}U>
J  
adjustment range 调整幅度 @AvDV$F  
administered exchange rate 受管制汇率 Ny\c>$z