[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: }g:'K  
r>.l^U9hJ  
A share Ａ股；甲类股份 D%6
}x^`Qk  
abatement of tax 减税；减扣免税额 _xnJfW_  
ABN AMRO Bank N.V. 荷兰银行 5'%O]~  
above-the-line expenditure 线上项目支出；经常预算支出 fB'Jo<C  
above-the-line receipt 线上项目收入；经常预算收入 15%6;K?b  
ABSA Asia Limited 南非联合亚洲有限公司 ]cMZ7V^  
absolute change 绝对数值变更 ft0tRv(s:  
absolute expenditure 实际开支 j
c@= b:r=  
absolute guideline figure 绝对准则数字 ^==Tv+T9U  
absolute interest 绝对权益 s!1/Bm|_T  
absolute order of discharge 绝对破产解除令 C:f^&4 3  
absolute profit margin 绝对利润幅度 Y@qugQM>  
absolute value 实值；绝对值 o@C|*TXN  
absolutely vested interest 绝对既得权益 N x
^JC_  
absorbed cost 已吸收成本；已分摊成本 g4;|uK;  
absorption 吸收；分摊；合并 /UaQ2h\  
absorption rate 吸收率；摊配率；分摊率 @gQ?cU7  
ACB Finance Limited 亚洲商业财务有限公司 %=V"
}P[  
acceptable form of reciprocity 合理的互惠条件 i~*6JB|  
acceptable rate 适当利率；适当汇率 Cv p#=x0  
acceptance agreement 承兑协议 Yq:/dpA_  
acceptance for honour 参加承兑 /q/^B>]  
acceptor 承兑人；接受人；受票人 rA@|nL{  
acceptor for honour 参加承兑人 $U(D*0+o/  
accident insurance 意外保险 v "[ <pFj^  
Accident Insurance Association of Hong Kong 香港意外保险公会 579t^"ja~  
accident insurance scheme 意外保险计划 = \K/ulZo  
accident year basis 意外年度基准 V9%9nR!'  
accommodation 通融；贷款 $"#M:V@  
accommodation bill 通融票据；空头票据 XjYMp3  
accommodation party 汇票代发人 "cbJ{ G1pk  
account balance 帐户余额；帐户结余 !"aGo1$$  
account book 帐簿 )]Sf|@K]  
account collected in advance 预收款项 T~4HeEG>uH  
account current book 往来帐簿 `wSoa#U"@  
account of after-acquired property 事后取得的财产报告 #W8c)gkG9  
account of defaulter 拖欠帐目 ucbtPTFYvr  
account payable 应付帐款 brLu~]I  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %O{FZgi%wA  
account receivable 应收帐款 ;2^zkmDM  
account receivable report 应收帐款报表 TT){15T;"  
account statement 结单；帐单；会计财务报表 C[+?gQJ[9  
account title 帐户名称；会计科目 kHQn'r6  
accountant's report 会计师报告 MR,A{X  
Accountant's Report Rules 会计师报告规则 pTJ_DH  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Svs&?B\}{6  
Accounting Arrangements 《会计安排》 PAVlZ}kj  
accounting basis 会计基础 Ad-_=a%  
accounting by Official Receiver 破产管理署署长呈交的帐目 x/0x&la  
Accounting Circular 《会计通告》 49Y:}<Yd   
accounting class 会计类别 YYvX@f  
accounting date 记帐日期；会计结算日期 "`'+@KlE  
accounting for money 款项核算 'z+Pa^)v  
Accounting Officer 会计主任 LOgB_$9_3  
accounting period 会计报告期；会计期 R80|q#h,]  
accounting policy 会计政策；会计方针 TBHd)BhI.  
accounting practice 会计惯例 ]HRHF'4  
accounting principle 会计准则 g26 l:1P  
accounting record 会计记录 3;!a'[W&p  
accounting report 会计报告 vJW`aN1<I3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 77 ?TRC  
Accounting Society of China 中国会计学会 E#kH>q@K`$  
accounting statement 会计报表 9mpQusM  
accounting system 会计制度；会计系统 6S(`Bw8h  
accounting transaction 会计事项；帐务交易 DG3Mcf@5  
accounting treatment 会计处理 [ .3Gb}B  
accounting year 会计年度 h^J :k  
accretion 增值；添加 +^$;oG  
accrual 应计项目；应累算数目 nYj7r*e[  
accrual basis 应计制；权责发生制 ]!@!q
p@  
accrual basis accounting 应计制会计；权责发生制会计 g](&H$g  
accrue 应累算；应计 N0ZD+  
accrued benefit 应累算利益 R!rMrWX  
accrued charges 应计费用 U/7jK40  
accrued cumulative preference share dividend 应累算的累积优先股股息 9s*UJIL  
accrued expenses 应累算费用 f1d<xGx  
accrued interest payable 应付利息；应计未付利息 /4+*!X  
accrued interest receivable 应收利息；应计未收利息 YT@H^=  
accrued right 累算权益 ![Vrbe P  
accruing profit 应累算的利润 qtP*O#1q  
accumulated fiscal reserve 累积财政储备 cr^R9dv  
accumulated profit 累积利润；滚存溢利 %Wc$S]>i  
accumulated reserve 累积储备 <F|S<\Y.  
accumulation of surplus income 累积收益盈余  yT(86#st  
acquired assets 既得资产 aCBq
}Xcn  
acquisition 收购；购置；取得 UG<<.1JL  
acquisition cost 购置成本 gOaK7A  
acquisition expenses 购置费用 ^brh\M,:@  
acquisition of 100% interest 收购全部股权 MOIVt) ZY  
acquisition of control 取得控制权 zXd#kw;  
acquisition of fixed assets 购置固定资产 Qb:.WMj[q+  
acquisition of shell “买壳” mNX0BZ  
acquisition price 收购价 wJ7Fnj>u%  
act of God 天灾 I#zL-RXT  
acting partner 执事合伙人 U.|0y=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 &7c#i  
active partner 积极参与的合伙人 "2I{T  
active trading 交投活跃 K%/g!t)  
actual circulation 实际流通 X`I=Z ysB  
actual cost 实际成本 w/7vXz<  
actual expenditure 实际开支；实际支出 JJP!9<  
actual income 实际入息；实际收入；实际收益 NV
`7VYU  
actual market 现货市场 ,w_C~XN$t  
actual price 现货价；实际价格 QW%xwV?8  
actual profit 实际利润 @9MrTP  
actual quotation 实盘；实际价位；实际报价 ;i 3C  
actual year basis 按实际年度计算 QmsS,Zljo  
actuals 实货 )/{~&LU  
actuarial investigation 精算调查 N&u(9Fxn  
actuarial principle 精算原则  V#+J4
 
actuarial report 精算师报告 C7Hgzc|U  
Actuarial Society of Hong Kong 香港精算学会 yLt>OA<X  
actuarial valuation 精算师估值 z'EphL7r  
actuary 精算师 M5]$w]Ny9  
ad referendum agreement 暂定协议；有待覆核的协定 6x8lnXtA  
ad valorem duty 从价税；按值征税 ~@iYP/=/Q  
ad valorem duty system 从价税制 'W[Nr  
ad valorem fee 从价费 j,N,WtE  
ad valorem tariff 从价关税 FFf ~Vmw  
additional allowance 额外免税额 A@w9_qo  
additional amount for unexpired risk 未过期风险的额外款额 SxM5'KQ  
additional assessable profit 补加应评税利润 }z2K"eGt  
additional assessment 补加评税 cHwN=mg]S  
additional commitment 额外承担 Ak2Vf0Eb  
additional commitment vote 额外承担拨款 )/t=g  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M,P :<-J  
additional dependent parent allowance 供养父母额外免税额 8
;Df/%  
additional provision 额外拨款 e\]CZ5hs3
 
additional stamp duty 附加印花税 "3NE%1T  
additional tax 补加税罚款；补加税款 0U:9&jP,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4eS(dPI0  
adjudged bankrupt 被裁定破产 2>inyn)S  
adjudicated bankrupt 裁定破产人 5%R$7>`Z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?w@KF%D
 
adjudication of bankruptcy 裁定破产；宣告破产 iIg99c7/&9  
adjudication of insolvency 裁定无力偿还债务 )`m/vYKWL  
adjusted actual 经调整的实数；调整后的实数 U6_GEBz~y  
adjusted current assets 经调整的流动资产；调整后的流动资产 T-lHlm  
adjusted figure 经调整的数字；调整后的数额 [2zS@p  
adjusted liabilities 经调整的负债；调整后的负债 Y!CGuLHL`[  
adjusted loss 经调整的亏损；调整后的亏损 /f,*|  
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 IQ9Rvnna  
adjusted profit 经调整的利润；调整后的利润 +/8KN  
adjusted surplus 经调整的盈余额；调整后的盈余额 7p,!<X}%  
adjusted value 经调整的价值；调整后的价值 lQer|?#  
adjustment 调整；修订；理算〔保险〕 6XGqZ!2  
adjustment centre 调剂中心 ZRoOdo94  
adjustment lag 调整过程的时间差距；调整时差 {>>Gc2UT  
adjustment mechanism 调整机制 c(!{_+q"  
adjustment of loss 亏损调整 B,ZLX/c9  
adjustment process 调整过程；调整程序  xXZ{  
adjustment range 调整幅度 - r6LndQs  
administered exchange rate 受管制汇率 |'12Kv]#Xa