[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: @, z4 {B  
` gor  
A share Ａ股；甲类股份 .,p@ee$q  
abatement of tax 减税；减扣免税额 l2!ztK1^  
ABN AMRO Bank N.V. 荷兰银行 YMwL(m1  
above-the-line expenditure 线上项目支出；经常预算支出 lz#@_F|.*  
above-the-line receipt 线上项目收入；经常预算收入 51s3hX$  
ABSA Asia Limited 南非联合亚洲有限公司 riglEA[^  
absolute change 绝对数值变更 P=4o)e7E!  
absolute expenditure 实际开支 @G>&Gu;5  
absolute guideline figure 绝对准则数字 :?3y)*J!  
absolute interest 绝对权益 >hotkMX `3  
absolute order of discharge 绝对破产解除令 5.Nc6$ N  
absolute profit margin 绝对利润幅度 mL s>RR#b  
absolute value 实值；绝对值 1[?xf4EMG  
absolutely vested interest 绝对既得权益 nhq,Y0YH  
absorbed cost 已吸收成本；已分摊成本 -A"0mS8L  
absorption 吸收；分摊；合并 <oTNo>U/k  
absorption rate 吸收率；摊配率；分摊率 q+67Wc=  
ACB Finance Limited 亚洲商业财务有限公司 2ZMVYa2%(  
acceptable form of reciprocity 合理的互惠条件 #|cr
\\2*  
acceptable rate 适当利率；适当汇率 C #@5 :$  
acceptance agreement 承兑协议 ]<o^Q[OL  
acceptance for honour 参加承兑 EhIa31>X  
acceptor 承兑人；接受人；受票人 GmN~e*x>p  
acceptor for honour 参加承兑人 iS8yJRy  
accident insurance 意外保险 Ot!*,%sjQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 }~NWOJ3;  
accident insurance scheme 意外保险计划 yuZhak  
accident year basis 意外年度基准 K./L'Me  
accommodation 通融；贷款 /5R?(-  
accommodation bill 通融票据；空头票据 r}XsJ$  
accommodation party 汇票代发人 <:0d%YB)  
account balance 帐户余额；帐户结余 B}ASZYpW>  
account book 帐簿 <K~mg<ff$  
account collected in advance 预收款项 lH o
V>k  
account current book 往来帐簿 p( [FZ  
account of after-acquired property 事后取得的财产报告 p~t5PU*(  
account of defaulter 拖欠帐目 MB(l*ju0
 
account payable 应付帐款 0p \,}t\E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8: Jc2K  
account receivable 应收帐款 [JX =
<a)U  
account receivable report 应收帐款报表 v0~*?m4  
account statement 结单；帐单；会计财务报表 0o&c8?@j  
account title 帐户名称；会计科目 JiH k`e`  
accountant's report 会计师报告 sJcwN.s  
Accountant's Report Rules 会计师报告规则 7`t[|o  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k/#321Z  
Accounting Arrangements 《会计安排》 qRA ,-N  
accounting basis 会计基础 UYOR@x #  
accounting by Official Receiver 破产管理署署长呈交的帐目 m"8Gh`Fo  
Accounting Circular 《会计通告》 P'CDV3+  
accounting class 会计类别 F5EsaF'e4  
accounting date 记帐日期；会计结算日期 ! ^U!T\qDi  
accounting for money 款项核算 `n`aA)|<  
Accounting Officer 会计主任 4>8'.8S  
accounting period 会计报告期；会计期 F$&{@hd  
accounting policy 会计政策；会计方针 JNgl  
accounting practice 会计惯例 Ft$tL;  
accounting principle 会计准则 wfF0+T+IA  
accounting record 会计记录 3%SwCYd  
accounting report 会计报告 /M8&`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :k.C|V!W  
Accounting Society of China 中国会计学会 %'i`Chc^!;  
accounting statement 会计报表 ;AK@Kb  
accounting system 会计制度；会计系统 o; Ma)/P  
accounting transaction 会计事项；帐务交易 >c 5V VA8  
accounting treatment 会计处理 SAw. 6<Wy-  
accounting year 会计年度 0hx EI  
accretion 增值；添加 d<^o@  
accrual 应计项目；应累算数目 \HZ]=B#0  
accrual basis 应计制；权责发生制 ZA/:\6gm  
accrual basis accounting 应计制会计；权责发生制会计 ax+P)yz  
accrue 应累算；应计 mg7Q~SLL{  
accrued benefit 应累算利益 LTc=D  
accrued charges 应计费用 hA_Y@&=W  
accrued cumulative preference share dividend 应累算的累积优先股股息 W"L;8u  
accrued expenses 应累算费用 v %fRq!~  
accrued interest payable 应付利息；应计未付利息 a6fqtkZ x  
accrued interest receivable 应收利息；应计未收利息 2OJ=Xb1  
accrued right 累算权益 cu V}<3&  
accruing profit 应累算的利润 ZI'Mr:z4  
accumulated fiscal reserve 累积财政储备 [>tyx{T Ye  
accumulated profit 累积利润；滚存溢利 x_TtS|  
accumulated reserve 累积储备 $Sfx0?'  
accumulation of surplus income 累积收益盈余 ir*T,O 2J  
acquired assets 既得资产 atO/ Tp  
acquisition 收购；购置；取得 s9-aPcA  
acquisition cost 购置成本 LlfD>cN  
acquisition expenses 购置费用 rG|*74Q]  
acquisition of 100% interest 收购全部股权 6~j.S "  
acquisition of control 取得控制权 2m/=0sb\{  
acquisition of fixed assets 购置固定资产 `CXAE0Fx  
acquisition of shell “买壳” /*8Ms`  
acquisition price 收购价 <MH| <hP  
act of God 天灾 MHVHEwr.{  
acting partner 执事合伙人 H7"m/Bia  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X3j<HQcK  
active partner 积极参与的合伙人 3bp'UEF^k  
active trading 交投活跃 z rV  
actual circulation 实际流通 On{p(|l  
actual cost 实际成本 * -Kf  
actual expenditure 实际开支；实际支出 dkRG4 )~g  
actual income 实际入息；实际收入；实际收益 z"C+r'39d=  
actual market 现货市场 ]M;aVw<!  
actual price 现货价；实际价格 s1eGItx[w  
actual profit 实际利润 ~~_!&  
actual quotation 实盘；实际价位；实际报价 \y G
//  
actual year basis 按实际年度计算 mnM!^[|z  
actuals 实货 kM,$0@  
actuarial investigation 精算调查 &_EjP hZ  
actuarial principle 精算原则 ,^UNQO*{GI  
actuarial report 精算师报告 <"" fJ`7  
Actuarial Society of Hong Kong 香港精算学会 HjO-6F#s  
actuarial valuation 精算师估值 StP7t  
actuary 精算师 >dW~o_u'QN  
ad referendum agreement 暂定协议；有待覆核的协定 6(`Bl$M9  
ad valorem duty 从价税；按值征税 aBO%qmtt  
ad valorem duty system 从价税制 ^&W(|R-,J&  
ad valorem fee 从价费 q! +?  
ad valorem tariff 从价关税 ;(0E#hGN  
additional allowance 额外免税额 2vit{  
additional amount for unexpired risk 未过期风险的额外款额 k2xOu9ncEj  
additional assessable profit 补加应评税利润 :u7y k@  
additional assessment 补加评税 | \OG9{q  
additional commitment 额外承担 Lit@ m2{\  
additional commitment vote 额外承担拨款 D:gskK+o6M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iJza zQ  
additional dependent parent allowance 供养父母额外免税额 'o#ve72z1  
additional provision 额外拨款 9*+%Qt,{B  
additional stamp duty 附加印花税  De>'  
additional tax 补加税罚款；补加税款 rN'')n/ F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 q+/c+u?=^  
adjudged bankrupt 被裁定破产 wh\J)pA1  
adjudicated bankrupt 裁定破产人 #O<2wMb2<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :Z @!*F  
adjudication of bankruptcy 裁定破产；宣告破产 7
2gQ<Si  
adjudication of insolvency 裁定无力偿还债务 {/x["2a1  
adjusted actual 经调整的实数；调整后的实数 Q_bF^4gt  
adjusted current assets 经调整的流动资产；调整后的流动资产 h] (BTb#-  
adjusted figure 经调整的数字；调整后的数额 etEm#3  
adjusted liabilities 经调整的负债；调整后的负债 ~ l'd pg  
adjusted loss 经调整的亏损；调整后的亏损 HY,+;tf2r  
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 /\S1p3EW*  
adjusted profit 经调整的利润；调整后的利润 +K3SAGm  
adjusted surplus 经调整的盈余额；调整后的盈余额 s.E}xv  
adjusted value 经调整的价值；调整后的价值 fXPD^}?Ux4  
adjustment 调整；修订；理算〔保险〕 H h4G3h0  
adjustment centre 调剂中心 S0_#h)  
adjustment lag 调整过程的时间差距；调整时差 pr2b<(Pm  
adjustment mechanism 调整机制 t$sL6|Ww}o  
adjustment of loss 亏损调整 i9.~cnk  
adjustment process 调整过程；调整程序 Cc?BJ  
adjustment range 调整幅度 H*DWDJxmV  
administered exchange rate 受管制汇率
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