[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: Y9c9/_CSj  
";!1(xZr  
A share Ａ股；甲类股份 pZ|nn  
abatement of tax 减税；减扣免税额 5qAE9G!c  
ABN AMRO Bank N.V. 荷兰银行 9FR1Bruf  
above-the-line expenditure 线上项目支出；经常预算支出 Z_ FL=S\  
above-the-line receipt 线上项目收入；经常预算收入 t$kf'An}/  
ABSA Asia Limited 南非联合亚洲有限公司 myo~Qqt?  
absolute change 绝对数值变更 V,*0<7h  
absolute expenditure 实际开支 :_[cT,3  
absolute guideline figure 绝对准则数字 l Ib >t  
absolute interest 绝对权益 aN);P>
 
absolute order of discharge 绝对破产解除令 EKJc)|8  
absolute profit margin 绝对利润幅度 k=q%FlE  
absolute value 实值；绝对值 AK\g -]8  
absolutely vested interest 绝对既得权益 *Uw#  
absorbed cost 已吸收成本；已分摊成本 yl]Cm?8  
absorption 吸收；分摊；合并 `[HoxCV3o  
absorption rate 吸收率；摊配率；分摊率 n;
T  
ACB Finance Limited 亚洲商业财务有限公司 whp\*]8  
acceptable form of reciprocity 合理的互惠条件 =R8.QBVdN  
acceptable rate 适当利率；适当汇率 !5 :1'$d]H  
acceptance agreement 承兑协议 4!b'%)  
acceptance for honour 参加承兑 HW%bx"r+4f  
acceptor 承兑人；接受人；受票人 =.2cZwxX$  
acceptor for honour 参加承兑人 {]^%?]e  
accident insurance 意外保险
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Accident Insurance Association of Hong Kong 香港意外保险公会 Mm[1Z;H  
accident insurance scheme 意外保险计划 q8yJW-GA   
accident year basis 意外年度基准 |Btx&'m  
accommodation 通融；贷款 _(A+_|  
accommodation bill 通融票据；空头票据 #i#.tc  
accommodation party 汇票代发人 hI#M {cz  
account balance 帐户余额；帐户结余 aNf3 R;*  
account book 帐簿 yDBgSO{d  
account collected in advance 预收款项 i{RS/,h4  
account current book 往来帐簿 .`8,$"`4)  
account of after-acquired property 事后取得的财产报告 9'L0Al~L  
account of defaulter 拖欠帐目 uN^qfJ'@ >  
account payable 应付帐款 U=1`. Ove  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >Zp]vK~s  
account receivable 应收帐款 c!FjHlAnP  
account receivable report 应收帐款报表 K OHH74}_  
account statement 结单；帐单；会计财务报表 oUS>p":  
account title 帐户名称；会计科目 #a>!U'1|  
accountant's report 会计师报告 NGD2z.  
Accountant's Report Rules 会计师报告规则 V<I${i$]0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 & 7nfTc  
Accounting Arrangements 《会计安排》 V\8 5  
accounting basis 会计基础 z:,!yU c  
accounting by Official Receiver 破产管理署署长呈交的帐目 +}Wo=R
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Accounting Circular 《会计通告》 `- `iS?  
accounting class 会计类别 
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accounting date 记帐日期；会计结算日期 4sgwQ$m)  
accounting for money 款项核算 *X55:yha  
Accounting Officer 会计主任 b4OR`dd*J  
accounting period 会计报告期；会计期 C3h! ?
5  
accounting policy 会计政策；会计方针 j`pR;XL1[  
accounting practice 会计惯例 Kt7x'5  
accounting principle 会计准则 H%gD [!^  
accounting record 会计记录 HWAqJb [  
accounting report 会计报告 fmN)~-DV9`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W3j|%  
Accounting Society of China 中国会计学会 I,uu>-  
accounting statement 会计报表 ;|%JvptwW%  
accounting system 会计制度；会计系统 'GoeVq  
accounting transaction 会计事项；帐务交易 31;T$5v1  
accounting treatment 会计处理 uzA'D~)P  
accounting year 会计年度 W5uI(rS<6  
accretion 增值；添加 V2* |j8|  
accrual 应计项目；应累算数目 b:&$x (|  
accrual basis 应计制；权责发生制 =KD*+.'\/  
accrual basis accounting 应计制会计；权责发生制会计 muq|^Hfb  
accrue 应累算；应计 N UtyUv  
accrued benefit 应累算利益 R?Q-@N>wE  
accrued charges 应计费用 ',%&DA2  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;
MI<J>s  
accrued expenses 应累算费用 9m9=O&C~-<  
accrued interest payable 应付利息；应计未付利息 ]997`,1b  
accrued interest receivable 应收利息；应计未收利息 Qeog$g.HI  
accrued right 累算权益 Mdh"G @$n  
accruing profit 应累算的利润 B+sqEj-  
accumulated fiscal reserve 累积财政储备 ]}l!L;  
accumulated profit 累积利润；滚存溢利 M.Ik%nN#K0  
accumulated reserve 累积储备 []Ea0jYu  
accumulation of surplus income 累积收益盈余 8PS:yBkA|  
acquired assets 既得资产 9F4|T7?  
acquisition 收购；购置；取得 JwczE9~o  
acquisition cost 购置成本 "c*|vE  
acquisition expenses 购置费用 ]~ M -KT  
acquisition of 100% interest 收购全部股权 Bb`^,?m  
acquisition of control 取得控制权 \ChcJth@o<  
acquisition of fixed assets 购置固定资产 ge8zh/`  
acquisition of shell “买壳” UQ~rVUo.c  
acquisition price 收购价 lukV G2wDL  
act of God 天灾 FCPRg^=<!~  
acting partner 执事合伙人 'a*IZb-M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 r&DK> H  
active partner 积极参与的合伙人 ,oe{@z{*@  
active trading 交投活跃 o7 seGw<$X  
actual circulation 实际流通 jwox?]f+  
actual cost 实际成本 i6kyfO I  
actual expenditure 实际开支；实际支出 mio'm  
actual income 实际入息；实际收入；实际收益 ISmnZ@  
actual market 现货市场 =1qkoc~  
actual price 现货价；实际价格 I,;)pWX=@  
actual profit 实际利润 Hyg?as>}u  
actual quotation 实盘；实际价位；实际报价 |_*1/Wz@  
actual year basis 按实际年度计算 -y(
V-  
actuals 实货 Nj\WvKG  
actuarial investigation 精算调查 IW
gC6)n@n  
actuarial principle 精算原则 -~k2Gy;E  
actuarial report 精算师报告 R[;Z<K\Nn?  
Actuarial Society of Hong Kong 香港精算学会 W =m_G]"L  
actuarial valuation 精算师估值 NM Ajt>t  
actuary 精算师 {Se9
3o  
ad referendum agreement 暂定协议；有待覆核的协定 $u 
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ad valorem duty 从价税；按值征税 Vi_|m?E  
ad valorem duty system 从价税制 !c7Od )]  
ad valorem fee 从价费 oH0\6:S  
ad valorem tariff 从价关税 *?+!(E  
additional allowance 额外免税额 %9
.KH  
additional amount for unexpired risk 未过期风险的额外款额 V'$ eun  
additional assessable profit 补加应评税利润 !@X#{  
additional assessment 补加评税 OUPpz_y  
additional commitment 额外承担 aRmS{X3  
additional commitment vote 额外承担拨款 8Bvjj|~ (@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^-_!:7TH]  
additional dependent parent allowance 供养父母额外免税额 zU%aobZ  
additional provision 额外拨款 y=Hl~ev`9  
additional stamp duty 附加印花税 5\J;EWTU  
additional tax 补加税罚款；补加税款 G`z 48  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /MC\!,K  
adjudged bankrupt 被裁定破产 P+SCX#{y  
adjudicated bankrupt 裁定破产人 o6R(BMwGa  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :jPAA`,  
adjudication of bankruptcy 裁定破产；宣告破产 :EjIV]e  
adjudication of insolvency 裁定无力偿还债务 C&T3vM  
adjusted actual 经调整的实数；调整后的实数 =DgD&_  
adjusted current assets 经调整的流动资产；调整后的流动资产 UPC& O  
adjusted figure 经调整的数字；调整后的数额 rSk $]E]Z  
adjusted liabilities 经调整的负债；调整后的负债 ?cvv!2B]T  
adjusted loss 经调整的亏损；调整后的亏损 ^:#%TCJ
 
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 ol\IT9Zb~  
adjusted profit 经调整的利润；调整后的利润 [xC (t]S-  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ou%>Dd5|?  
adjusted value 经调整的价值；调整后的价值 lFcC Wy  
adjustment 调整；修订；理算〔保险〕 -~q]0>  
adjustment centre 调剂中心 [Dhc9  
adjustment lag 调整过程的时间差距；调整时差 b<8h\fR#'  
adjustment mechanism 调整机制 ]~P?  
adjustment of loss 亏损调整 9pgct6BO
 
adjustment process 调整过程；调整程序 7qk61YBLz  
adjustment range 调整幅度  4Zq5  
administered exchange rate 受管制汇率 :PLsA3[}