[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: ?cF`T/z]"  

b*(74>XY  
A share Ａ股；甲类股份 OlI|.~  
abatement of tax 减税；减扣免税额 p
?PK8GL  
ABN AMRO Bank N.V. 荷兰银行 it77x3Mm F  
above-the-line expenditure 线上项目支出；经常预算支出  >cw%ckE  
above-the-line receipt 线上项目收入；经常预算收入 wl7G6Y2  
ABSA Asia Limited 南非联合亚洲有限公司 RzhAXI=  
absolute change 绝对数值变更 wwaw|$  
absolute expenditure 实际开支 :J6 xYy$  
absolute guideline figure 绝对准则数字 i24t$7q  
absolute interest 绝对权益 3127 4O  
absolute order of discharge 绝对破产解除令 "lLwgh;  
absolute profit margin 绝对利润幅度 7bSj [kuN  
absolute value 实值；绝对值 n37P$0  
absolutely vested interest 绝对既得权益 Nk2n&(~$  
absorbed cost 已吸收成本；已分摊成本 SR_<3WW  
absorption 吸收；分摊；合并  4M*Z1  
absorption rate 吸收率；摊配率；分摊率 s k_TKN`+  
ACB Finance Limited 亚洲商业财务有限公司 4Dy|YH$>S  
acceptable form of reciprocity 合理的互惠条件 'Y2ImSWj  
acceptable rate 适当利率；适当汇率 z>]P_E~`}  
acceptance agreement 承兑协议 0#Ae<  
acceptance for honour 参加承兑 /Ixv{H)H  
acceptor 承兑人；接受人；受票人 =aBc.PJ^  
acceptor for honour 参加承兑人 Xrl# DN
 
accident insurance 意外保险 u4x>gRz)  
Accident Insurance Association of Hong Kong 香港意外保险公会 /#}o19(-d  
accident insurance scheme 意外保险计划 F ~SA3M:  
accident year basis 意外年度基准 }i._&x`):  
accommodation 通融；贷款 fj|X`,TiZ;  
accommodation bill 通融票据；空头票据 y=!7PB
_\|  
accommodation party 汇票代发人 $:|?z_@  
account balance 帐户余额；帐户结余 q?y-s  
account book 帐簿 8Wba Hw_  
account collected in advance 预收款项 mRO@ZY;5  
account current book 往来帐簿 dOX"7kZ  
account of after-acquired property 事后取得的财产报告 2Q=I `H_  
account of defaulter 拖欠帐目 >t#5eT`_ w  
account payable 应付帐款 otA' +4\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 C <Pd_&  
account receivable 应收帐款 (}m2}  
account receivable report 应收帐款报表 9+#BU$*v  
account statement 结单；帐单；会计财务报表 BEtFFi6ot  
account title 帐户名称；会计科目 mor[AJ  
accountant's report 会计师报告 nvB<pSm  
Accountant's Report Rules 会计师报告规则 smKp3_r  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i
^@hn>s$  
Accounting Arrangements 《会计安排》 `*WzHDv5p  
accounting basis 会计基础
u-M Td  
accounting by Official Receiver 破产管理署署长呈交的帐目 .cm9&&"Z  
Accounting Circular 《会计通告》 5[LDG/{Tys  
accounting class 会计类别 v,|jmv+:  
accounting date 记帐日期；会计结算日期 & LhQr-g  
accounting for money 款项核算 U1Y0G[i)  
Accounting Officer 会计主任 `m}G{jfk  
accounting period 会计报告期；会计期 _MW W  
accounting policy 会计政策；会计方针 )>tT""yEl  
accounting practice 会计惯例 3"Zc|Ck <?  
accounting principle 会计准则 []do Lt;J  
accounting record 会计记录 OP|X-  
accounting report 会计报告 [>LO'}%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _6m{zvyX>  
Accounting Society of China 中国会计学会 [9d\WPLC  
accounting statement 会计报表 =)}Yw)
 
accounting system 会计制度；会计系统 P~84#5R1  
accounting transaction 会计事项；帐务交易 G\R6=K:f7  
accounting treatment 会计处理 .qLXjU
  
accounting year 会计年度 +&r=XJ5:`p  
accretion 增值；添加 F. I\?b  
accrual 应计项目；应累算数目 5Y
7 %Z  
accrual basis 应计制；权责发生制 W=y9mW|p/  
accrual basis accounting 应计制会计；权责发生制会计 1,Jy+1G0w  
accrue 应累算；应计 =zR9^k  
accrued benefit 应累算利益 \0K&2'  
accrued charges 应计费用 +TAyCxfmt  
accrued cumulative preference share dividend 应累算的累积优先股股息 Wr@q+Whq  
accrued expenses 应累算费用 0v#p4@Z  
accrued interest payable 应付利息；应计未付利息 !D!"ftOm  
accrued interest receivable 应收利息；应计未收利息 Y.q$"lm7k  
accrued right 累算权益 >`^;h]Q  
accruing profit 应累算的利润 l,5isq ;m  
accumulated fiscal reserve 累积财政储备 3L-$+j~u  
accumulated profit 累积利润；滚存溢利 XP[~ :+  
accumulated reserve 累积储备 )Y`ybADd3  
accumulation of surplus income 累积收益盈余 =3nA5'UZ  
acquired assets 既得资产 y Ni3@f  
acquisition 收购；购置；取得 ,Iru_=Wk~  
acquisition cost 购置成本 w4FYd  
acquisition expenses 购置费用 J3XG?' }  
acquisition of 100% interest 收购全部股权 \O]kf>nC  
acquisition of control 取得控制权 (G~ME>  
acquisition of fixed assets 购置固定资产 TEla?N  
acquisition of shell “买壳” oBs5xH7@-  
acquisition price 收购价 "MD6<H  
act of God 天灾 *to#ZMR;!  
acting partner 执事合伙人 0$i\/W+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +Ht(_+To1  
active partner 积极参与的合伙人 ']d(m?  
active trading 交投活跃 a]J>2A@-I  
actual circulation 实际流通 -v:3#9uX)  
actual cost 实际成本 3[@:I^q  
actual expenditure 实际开支；实际支出 #%pY,AK:=  
actual income 实际入息；实际收入；实际收益 RU~Pa+H  
actual market 现货市场 R2Lq??XA=  
actual price 现货价；实际价格 |WNI[49  
actual profit 实际利润 efuiFN;  
actual quotation 实盘；实际价位；实际报价 3BAQ2S}  
actual year basis 按实际年度计算 P F);KQ  
actuals 实货 IR?nH`V  
actuarial investigation 精算调查 og_ylCh:  
actuarial principle 精算原则 eep/96G ?  
actuarial report 精算师报告 JEK_W<BD  
Actuarial Society of Hong Kong 香港精算学会 #bCUI*N"P  
actuarial valuation 精算师估值 dA<SVk*0Q  
actuary 精算师 (,|eE)+  
ad referendum agreement 暂定协议；有待覆核的协定 e(FT4KD~  
ad valorem duty 从价税；按值征税 jAovzZ6BL  
ad valorem duty system 从价税制 O_ vH w^  
ad valorem fee 从价费 HG)$W  
ad valorem tariff 从价关税 n'?]_z<  
additional allowance 额外免税额 {E}D6`{  
additional amount for unexpired risk 未过期风险的额外款额 i~3\dp  
additional assessable profit 补加应评税利润 ;Zc0
imYL  
additional assessment 补加评税 X5-[v(/]  
additional commitment 额外承担 V CT1GsnE  
additional commitment vote 额外承担拨款 .krEfY&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @LY[kt6o  
additional dependent parent allowance 供养父母额外免税额 Q(R-8"  
additional provision 额外拨款 MwL!2r  
additional stamp duty 附加印花税 e.Q'l/g  
additional tax 补加税罚款；补加税款 r9<#R=r)}J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 b2RW
=m-  
adjudged bankrupt 被裁定破产 j3S!uA?  
adjudicated bankrupt 裁定破产人 Zqv  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P)~olrf  
adjudication of bankruptcy 裁定破产；宣告破产 9yu# G7  
adjudication of insolvency 裁定无力偿还债务 I0;gTpt9  
adjusted actual 经调整的实数；调整后的实数 |QQ(1#d  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y1F%-o  
adjusted figure 经调整的数字；调整后的数额 e`+ej-o,  
adjusted liabilities 经调整的负债；调整后的负债 '}OAl  
adjusted loss 经调整的亏损；调整后的亏损 "Y"`'U=v  
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 -Vs;4-B{9  
adjusted profit 经调整的利润；调整后的利润 R*lq.
7   
adjusted surplus 经调整的盈余额；调整后的盈余额 Bsk` e  
adjusted value 经调整的价值；调整后的价值 b(adM3MP  
adjustment 调整；修订；理算〔保险〕 l[<o t9P[  
adjustment centre 调剂中心 {bC(>k|CQ  
adjustment lag 调整过程的时间差距；调整时差 twt 's,dO  
adjustment mechanism 调整机制 :bCswgd[  
adjustment of loss 亏损调整 <-gGm=R_$  
adjustment process 调整过程；调整程序 -zZb]8\E  
adjustment range 调整幅度 :OqEkh"$ #  
administered exchange rate 受管制汇率 BQv*8Hg B6