[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: >So)KB  
>V:g'[b  
A share Ａ股；甲类股份 gx&BzODPd0  
abatement of tax 减税；减扣免税额 w5"C<5^  
ABN AMRO Bank N.V. 荷兰银行 2BOe,giy  
above-the-line expenditure 线上项目支出；经常预算支出 ;i`X&[y;  
above-the-line receipt 线上项目收入；经常预算收入 VHX&#vm*  
ABSA Asia Limited 南非联合亚洲有限公司 <:yB4t3H+q  
absolute change 绝对数值变更 GW$(E*4q  
absolute expenditure 实际开支 po_||NIY  
absolute guideline figure 绝对准则数字 'UO,DFq[Fl  
absolute interest 绝对权益 &)L2a)  
absolute order of discharge 绝对破产解除令 'pOtd7Vr  
absolute profit margin 绝对利润幅度 WAiEINQ^)  
absolute value 实值；绝对值 P8.tl"q  
absolutely vested interest 绝对既得权益 '01H 8er  
absorbed cost 已吸收成本；已分摊成本 Ak%M,``(L  
absorption 吸收；分摊；合并 ,-Fhb~u  
absorption rate 吸收率；摊配率；分摊率 T{u!4Yu  
ACB Finance Limited 亚洲商业财务有限公司 DsY-JBDvoz  
acceptable form of reciprocity 合理的互惠条件 D"fE )@Q@Y  
acceptable rate 适当利率；适当汇率 ann!"s_  
acceptance agreement 承兑协议 NUBzmnA>8  
acceptance for honour 参加承兑 QLo^6S5!  
acceptor 承兑人；接受人；受票人 8Dpf{9Y-E  
acceptor for honour 参加承兑人 #V[?puE@  
accident insurance 意外保险 DG1  >T  
Accident Insurance Association of Hong Kong 香港意外保险公会 .['@:}$1  
accident insurance scheme 意外保险计划 =flgKRKk.r  
accident year basis 意外年度基准 HGmgQ>q@M$  
accommodation 通融；贷款 B M{GSX  
accommodation bill 通融票据；空头票据 )NZ6!3[@  
accommodation party 汇票代发人 l(9$s 4R  
account balance 帐户余额；帐户结余 ,-A8;DW]^J  
account book 帐簿 Y-&r_s_~  
account collected in advance 预收款项 &|P@$O>  
account current book 往来帐簿 5gW`;Cdbyc  
account of after-acquired property 事后取得的财产报告 rKq/=Avv  
account of defaulter 拖欠帐目 UC^&& 2maI  
account payable 应付帐款 ';??0M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 LU4\&fd  
account receivable 应收帐款 <5/r  
account receivable report 应收帐款报表 OlhfBu)~  
account statement 结单；帐单；会计财务报表 zvL&V .>  
account title 帐户名称；会计科目 =25qY"Mf  
accountant's report 会计师报告 vP&d vAUF  
Accountant's Report Rules 会计师报告规则 gs 8w
/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 z h0m3|9O  
Accounting Arrangements 《会计安排》 hC<X\yxe   
accounting basis 会计基础 ?ECmPS1  
accounting by Official Receiver 破产管理署署长呈交的帐目 }GsZ)\!$4  
Accounting Circular 《会计通告》 n1o/-UY  
accounting class 会计类别 .%`|vGF  
accounting date 记帐日期；会计结算日期 c&)
H  
accounting for money 款项核算 uOc>~ITPS  
Accounting Officer 会计主任 sW+YfJT  
accounting period 会计报告期；会计期 8-cG[/ |0  
accounting policy 会计政策；会计方针 rwFR5  
accounting practice 会计惯例 Dqe)8 r  
accounting principle 会计准则 VgZ<T,SuW  
accounting record 会计记录 YS,kjL/  
accounting report 会计报告 rB?u.jn0T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Vj4 if@Z  
Accounting Society of China 中国会计学会 xPb;_~  
accounting statement 会计报表 -'JTVfm.  
accounting system 会计制度；会计系统 I!jSAc{  
accounting transaction 会计事项；帐务交易 >OE.6)'Rm  
accounting treatment 会计处理 KpC)A5u6  
accounting year 会计年度 K7<'4i~k  
accretion 增值；添加 ]l+Bg;F#V  
accrual 应计项目；应累算数目 YS?P A#  
accrual basis 应计制；权责发生制 (y^oGY;  
accrual basis accounting 应计制会计；权责发生制会计 *x`z5_yfO  
accrue 应累算；应计 D/V.o}X$  
accrued benefit 应累算利益 q?8MKf[N  
accrued charges 应计费用 a\vf{2  
accrued cumulative preference share dividend 应累算的累积优先股股息 W)^:*z  
accrued expenses 应累算费用
/`hr)  
accrued interest payable 应付利息；应计未付利息 /}2 bsiJT  
accrued interest receivable 应收利息；应计未收利息 NUH;GMj,,  
accrued right 累算权益 vPmP<c)cb  
accruing profit 应累算的利润 seHwn'Jn  
accumulated fiscal reserve 累积财政储备 A/{pG#if]3  
accumulated profit 累积利润；滚存溢利 @<CJbFgJp  
accumulated reserve 累积储备 jCW>=1:JGY  
accumulation of surplus income 累积收益盈余 !/< 5.9!9r  
acquired assets 既得资产 /2>-h-zBjw  
acquisition 收购；购置；取得 pPo?5s  
acquisition cost 购置成本 .`Z{ptt>  
acquisition expenses 购置费用 98Srn63O  
acquisition of 100% interest 收购全部股权 <Ml,H% F  
acquisition of control 取得控制权 Qu!\Cx@  
acquisition of fixed assets 购置固定资产 x@DXW(  
acquisition of shell “买壳” c/;t.+g  
acquisition price 收购价 L)8+/+  
act of God 天灾 "c!s\iuBU  
acting partner 执事合伙人 \q3H#1A  
active market 买卖活跃的市场；交投畅旺的市场；旺市 68FxM#xR  
active partner 积极参与的合伙人 |GK [I  
active trading 交投活跃 edGV[=]F  
actual circulation 实际流通 _QvyFKAM  
actual cost 实际成本 IS&`O=7  
actual expenditure 实际开支；实际支出 vlyq2>TfR  
actual income 实际入息；实际收入；实际收益 :N8D1e-a  
actual market 现货市场 ]
~WP;o  
actual price 现货价；实际价格 ]
|u}P2  
actual profit 实际利润 t)cG_+rJ  
actual quotation 实盘；实际价位；实际报价 FAM`+QtNw  
actual year basis 按实际年度计算 U%oI*  
actuals 实货 y{u6t 3  
actuarial investigation 精算调查 + A0@#:B  
actuarial principle 精算原则 C| Mh<,~E  
actuarial report 精算师报告 Z6D4VZVF  
Actuarial Society of Hong Kong 香港精算学会 R%#c~NOO  
actuarial valuation 精算师估值 
X
id>8  
actuary 精算师 dC( 6s=4  
ad referendum agreement 暂定协议；有待覆核的协定 !-N! 80  
ad valorem duty 从价税；按值征税 |o!<@
/iH=  
ad valorem duty system 从价税制 S<Q1 &],  
ad valorem fee 从价费 g,,cV+  
ad valorem tariff 从价关税 m9L+|r  
additional allowance 额外免税额 l g8~` 96  
additional amount for unexpired risk 未过期风险的额外款额 YvYavd  
additional assessable profit 补加应评税利润 ]G1j\wnF  
additional assessment 补加评税 s{s0#g  
additional commitment 额外承担 LL[+QcH  
additional commitment vote 额外承担拨款 'h81\SKFK9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1c}'o*K_%  
additional dependent parent allowance 供养父母额外免税额 @W.`'b-  
additional provision 额外拨款 ^k_!+8"q{  
additional stamp duty 附加印花税 qb"!  
additional tax 补加税罚款；补加税款 qL'3MY.!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xDQ$Ui.  
adjudged bankrupt 被裁定破产
ItRGq  
adjudicated bankrupt 裁定破产人 92SB'T>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~(Tz <  
adjudication of bankruptcy 裁定破产；宣告破产 ~f@<]  
adjudication of insolvency 裁定无力偿还债务 78.sf{I  
adjusted actual 经调整的实数；调整后的实数 ;m5M:Z"  
adjusted current assets 经调整的流动资产；调整后的流动资产 @?1%*/  
adjusted figure 经调整的数字；调整后的数额 0)P
18n"$  
adjusted liabilities 经调整的负债；调整后的负债 :w];N|48s  
adjusted loss 经调整的亏损；调整后的亏损 sRMzU  
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 YLCwo]\+>  
adjusted profit 经调整的利润；调整后的利润 cYp}$  
adjusted surplus 经调整的盈余额；调整后的盈余额 bkM$ Qo  
adjusted value 经调整的价值；调整后的价值 K&X'^|en  
adjustment 调整；修订；理算〔保险〕 o?b%L
 
adjustment centre 调剂中心 HAiUFO/R  
adjustment lag 调整过程的时间差距；调整时差
)R|7> 97  
adjustment mechanism 调整机制 fC-^[Af)  
adjustment of loss 亏损调整 iM9563v  
adjustment process 调整过程；调整程序 }UO,R~q~  
adjustment range 调整幅度 ^s? wnEo;j  
administered exchange rate 受管制汇率 l~=iUZW<