[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: vI:;A
/&  
$+P>~X)  
A share Ａ股；甲类股份 >6NRi/[  
abatement of tax 减税；减扣免税额 xQ}pu2@d  
ABN AMRO Bank N.V. 荷兰银行 |v \_@09=  
above-the-line expenditure 线上项目支出；经常预算支出 4" Cb/y3  
above-the-line receipt 线上项目收入；经常预算收入 +MR.>"  
ABSA Asia Limited 南非联合亚洲有限公司 o|>'h$  
absolute change 绝对数值变更 S?>HD|Z  
absolute expenditure 实际开支 f%SZg!+t  
absolute guideline figure 绝对准则数字 QqFR\6  
absolute interest 绝对权益
z_F-T=_  
absolute order of discharge 绝对破产解除令 M9!HQ   
absolute profit margin 绝对利润幅度 %SX|o-B~.o  
absolute value 实值；绝对值 g<l1z o`_  
absolutely vested interest 绝对既得权益 GGNvu)"  
absorbed cost 已吸收成本；已分摊成本 kh {p%<r{  
absorption 吸收；分摊；合并 $w)!3 c4  
absorption rate 吸收率；摊配率；分摊率 Wr<j!>J6Ki  
ACB Finance Limited 亚洲商业财务有限公司 >pU$wq|i  
acceptable form of reciprocity 合理的互惠条件 wP6 Fl L  
acceptable rate 适当利率；适当汇率 A0o-:n Fu  
acceptance agreement 承兑协议
LCZ\4g05  
acceptance for honour 参加承兑 5]NqRI^0  
acceptor 承兑人；接受人；受票人 j}%ja_9S  
acceptor for honour 参加承兑人 S]bmS6#  
accident insurance 意外保险 Cbg!:Cws  
Accident Insurance Association of Hong Kong 香港意外保险公会 R9'b-5q  
accident insurance scheme 意外保险计划 <oR a3Gi(%  
accident year basis 意外年度基准 5~r33L%  
accommodation 通融；贷款 +fC=UAZ  
accommodation bill 通融票据；空头票据 )k\H@Dy%$  
accommodation party 汇票代发人 kw#;w=\>R{  
account balance 帐户余额；帐户结余 5>CEl2mSl  
account book 帐簿 tmv&U;0Z  
account collected in advance 预收款项 mtJ9nC  
account current book 往来帐簿 S0B|#O%Z  
account of after-acquired property 事后取得的财产报告 Ir {Oh eJ  
account of defaulter 拖欠帐目 I%r{]-Obr-  
account payable 应付帐款 W?qmp|YD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [h^2Y&Au5  
account receivable 应收帐款 I/a/)No  
account receivable report 应收帐款报表 eFaO7mz5V%  
account statement 结单；帐单；会计财务报表 R%{a1r>9h  
account title 帐户名称；会计科目 d@ i}-;  
accountant's report 会计师报告 2[Z,J%:0  
Accountant's Report Rules 会计师报告规则 \Pj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^Y@\1fX 4e  
Accounting Arrangements 《会计安排》 SW*"\X;  
accounting basis 会计基础 ,5|&A  
accounting by Official Receiver 破产管理署署长呈交的帐目 Z1 Bp+a3  
Accounting Circular 《会计通告》 "/3 db[  
accounting class 会计类别 7uKNd *%  
accounting date 记帐日期；会计结算日期 E;Y;z  
accounting for money 款项核算 {l>yi  
Accounting Officer 会计主任 N"" BCh"  
accounting period 会计报告期；会计期 ;g@4 |Ro  
accounting policy 会计政策；会计方针 P,xKZ{(  
accounting practice 会计惯例 5MN8D COF  
accounting principle 会计准则 P+s!|7'  
accounting record 会计记录 rf?qdd(~cH  
accounting report 会计报告 <g1hxfKx5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s!?`T1L
  
Accounting Society of China 中国会计学会 $"FQj4%d  
accounting statement 会计报表 I(V!Mv8j  
accounting system 会计制度；会计系统 jFA
SX2.p  
accounting transaction 会计事项；帐务交易 QWD'!)Zb  
accounting treatment 会计处理 gu0j.XS^  
accounting year 会计年度 *pSQU=dmS  
accretion 增值；添加 `+o2DA)#(  
accrual 应计项目；应累算数目 fDT%!  
accrual basis 应计制；权责发生制 }q $5ig  
accrual basis accounting 应计制会计；权责发生制会计 ;5zz<;
Zy  
accrue 应累算；应计 U^Q:Y}^  
accrued benefit 应累算利益 o=50>$5jlS  
accrued charges 应计费用 r[BVvX/,F  
accrued cumulative preference share dividend 应累算的累积优先股股息 vbb5f#WZ  
accrued expenses 应累算费用 mV
VD!  
accrued interest payable 应付利息；应计未付利息 ' 0J1vG~c  
accrued interest receivable 应收利息；应计未收利息 E~]R2!9  
accrued right 累算权益 }% `.h"  
accruing profit 应累算的利润 {@+Ty]e  
accumulated fiscal reserve 累积财政储备 4kBa B  
accumulated profit 累积利润；滚存溢利 #73F} tZ^  
accumulated reserve 累积储备 y9x w 9l'  
accumulation of surplus income 累积收益盈余 Y8m1M-#w  
acquired assets 既得资产 j6Yy6X]  
acquisition 收购；购置；取得 }s(N6a&(  
acquisition cost 购置成本 g;2?F[8Th  
acquisition expenses 购置费用 wN;^[F  
acquisition of 100% interest 收购全部股权 M_"L9^^>N  
acquisition of control 取得控制权 ,q}MLTSi  
acquisition of fixed assets 购置固定资产 +
89*)pk   
acquisition of shell “买壳” 6^eV"&+@  
acquisition price 收购价 ^>jwh  
act of God 天灾 BI3@|,._N  
acting partner 执事合伙人 2w["aVr =  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3~uW I%I`  
active partner 积极参与的合伙人 q35f&O;  
active trading 交投活跃 %Z):>
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actual circulation 实际流通 v2B0q4*BS?  
actual cost 实际成本 ;1%-8 f:lW  
actual expenditure 实际开支；实际支出 ]ooIr
Y8  
actual income 实际入息；实际收入；实际收益 Tk5W'p|
6f  
actual market 现货市场 R)QC
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actual price 现货价；实际价格 5]AC*2(  
actual profit 实际利润 Cj{1 H([-  
actual quotation 实盘；实际价位；实际报价 {]
%0lf:  
actual year basis 按实际年度计算 ,
.OERw  
actuals 实货 >'&p>Ad)  
actuarial investigation 精算调查 xa<UM5eI  
actuarial principle 精算原则  K i'Fn"  
actuarial report 精算师报告 3NqN\5B:  
Actuarial Society of Hong Kong 香港精算学会 v":x4!kdX  
actuarial valuation 精算师估值 nlW +.a[  
actuary 精算师 v^d]~!h  
ad referendum agreement 暂定协议；有待覆核的协定 X!9 B2w  
ad valorem duty 从价税；按值征税 {(r`k;fB  
ad valorem duty system 从价税制 ?u" 4@  
ad valorem fee 从价费 OmIg<v0\;  
ad valorem tariff 从价关税 &6ZD136  
additional allowance 额外免税额 i*/Yz *<  
additional amount for unexpired risk 未过期风险的额外款额 ;\14b?TUH  
additional assessable profit 补加应评税利润 mP0yk
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additional assessment 补加评税 59"UL\3  
additional commitment 额外承担 PIdikA  
additional commitment vote 额外承担拨款 PH+S};Uxv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $ZugBh[b  
additional dependent parent allowance 供养父母额外免税额 u>k N1kQ8  
additional provision 额外拨款 56zL"TF`  
additional stamp duty 附加印花税 $5ak_@AC  
additional tax 补加税罚款；补加税款 qz0;p=$8Z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 HY&aV2|A1  
adjudged bankrupt 被裁定破产 qI#;j%V  
adjudicated bankrupt 裁定破产人 gcdlT7F)b-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Wu[&Wv~  
adjudication of bankruptcy 裁定破产；宣告破产 ms*(9l.hOK  
adjudication of insolvency 裁定无力偿还债务 $a ]_w.@  
adjusted actual 经调整的实数；调整后的实数 4QvsBpz@  
adjusted current assets 经调整的流动资产；调整后的流动资产 3?V_BUoON  
adjusted figure 经调整的数字；调整后的数额 E4|jOz^j4\  
adjusted liabilities 经调整的负债；调整后的负债 OY;*zk  
adjusted loss 经调整的亏损；调整后的亏损 KH(%?  
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 YjxF}VI~<  
adjusted profit 经调整的利润；调整后的利润 GO`Ru 8  
adjusted surplus 经调整的盈余额；调整后的盈余额 [AYOYENp-  
adjusted value 经调整的价值；调整后的价值 eYN5;bx )W  
adjustment 调整；修订；理算〔保险〕 _AAaC_q  
adjustment centre 调剂中心 %s|}Fz->  
adjustment lag 调整过程的时间差距；调整时差 zO).T M_  
adjustment mechanism 调整机制 {
2=jAz'?  
adjustment of loss 亏损调整 lij.N)E  
adjustment process 调整过程；调整程序 { `LU+  
adjustment range 调整幅度 x:),P-~w  
administered exchange rate 受管制汇率 [|(N_[E|6