[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: UiO%y  
@@M 2s(  
A share Ａ股；甲类股份 *]:gEO  
abatement of tax 减税；减扣免税额 9!&fak_  
ABN AMRO Bank N.V. 荷兰银行 ux:czZqy  
above-the-line expenditure 线上项目支出；经常预算支出 R7pdwKD  
above-the-line receipt 线上项目收入；经常预算收入 @i U@JE`C  
ABSA Asia Limited 南非联合亚洲有限公司 <b!nI N  
absolute change 绝对数值变更 ~PAF2  
absolute expenditure 实际开支 ya.!zGH  
absolute guideline figure 绝对准则数字 j51Wod<[  
absolute interest 绝对权益 %5Q5xw]w3  
absolute order of discharge 绝对破产解除令 ji9 (!G  
absolute profit margin 绝对利润幅度 >]s\%GO  
absolute value 实值；绝对值 l];w,(u{  
absolutely vested interest 绝对既得权益 QQ;<L"VW  
absorbed cost 已吸收成本；已分摊成本 ^E{M[;sF3y  
absorption 吸收；分摊；合并 {xJq F4  
absorption rate 吸收率；摊配率；分摊率 1j"_@?H[  
ACB Finance Limited 亚洲商业财务有限公司 BWRAz*V  
acceptable form of reciprocity 合理的互惠条件 [;~:',vHQf  
acceptable rate 适当利率；适当汇率 n@>h"(@i  
acceptance agreement 承兑协议 S{wR Z|8U  
acceptance for honour 参加承兑 rKxIOJ,T  
acceptor 承兑人；接受人；受票人 E0?R,+>&4  
acceptor for honour 参加承兑人 IsP-[0it  
accident insurance 意外保险 PxE0b0eo  
Accident Insurance Association of Hong Kong 香港意外保险公会 trl Z^K  
accident insurance scheme 意外保险计划 -hL0}Wy$N  
accident year basis 意外年度基准 5yBaxw`  
accommodation 通融；贷款 zB /#[~  
accommodation bill 通融票据；空头票据 NX.%Rj*  
accommodation party 汇票代发人 }(tuBJ9  
account balance 帐户余额；帐户结余 %8C,9q  
account book 帐簿 KT'Ebb]  
account collected in advance 预收款项 su:~Xd  
account current book 往来帐簿 k%2woHSu&  
account of after-acquired property 事后取得的财产报告
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account of defaulter 拖欠帐目 vfBIQfH  
account payable 应付帐款 f+3ico]f@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 v|~&I%S7  
account receivable 应收帐款 wMc/Og  
account receivable report 应收帐款报表 ;6+e!h'1  
account statement 结单；帐单；会计财务报表 CVxqNR*DN  
account title 帐户名称；会计科目 JzuU k  
accountant's report 会计师报告 *S _[8L"  
Accountant's Report Rules 会计师报告规则 EY+/ foP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 PH!^ww6  
Accounting Arrangements 《会计安排》 zt,Tda4Y  
accounting basis 会计基础 10.u  
accounting by Official Receiver 破产管理署署长呈交的帐目 sVzU
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Accounting Circular 《会计通告》 }enS'Fpf`  
accounting class 会计类别 !W\Zq+^^J3  
accounting date 记帐日期；会计结算日期 .0 ov>4,R  
accounting for money 款项核算 ''.P=  
Accounting Officer 会计主任 (_2Iu%F  
accounting period 会计报告期；会计期 U-h'a: K  
accounting policy 会计政策；会计方针 VT@,RlB0  
accounting practice 会计惯例 M8Tj;ATr  
accounting principle 会计准则 t?&@bs5~g  
accounting record 会计记录
oY NIJXln  
accounting report 会计报告 C6<*'5T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 
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Accounting Society of China 中国会计学会 s}1S6*Cr  
accounting statement 会计报表 b\ P6,s'(  
accounting system 会计制度；会计系统 8)KA {gN}  
accounting transaction 会计事项；帐务交易 'J[ n}r  
accounting treatment 会计处理 0;J#".(KQ  
accounting year 会计年度 p-CBsm5P  
accretion 增值；添加 WRdBL5  
accrual 应计项目；应累算数目 &Hl*Eg f  
accrual basis 应计制；权责发生制 [nYm-\M  
accrual basis accounting 应计制会计；权责发生制会计 <q}w,XU  
accrue 应累算；应计 _R/^P>Q?  
accrued benefit 应累算利益 .@5RoD[o  
accrued charges 应计费用 `qXCY^BH2  
accrued cumulative preference share dividend 应累算的累积优先股股息 @Yzdq\FI  
accrued expenses 应累算费用 bh Nqj  
accrued interest payable 应付利息；应计未付利息 _0GM!Cny  
accrued interest receivable 应收利息；应计未收利息 cu|S|]g  
accrued right 累算权益 !<EQVqj6  
accruing profit 应累算的利润 EdC^L`::  
accumulated fiscal reserve 累积财政储备 T> < Vw  
accumulated profit 累积利润；滚存溢利 k' 6Poz+<  
accumulated reserve 累积储备 1K&_t  
accumulation of surplus income 累积收益盈余 'nx";[6(  
acquired assets 既得资产 V eD<1<  
acquisition 收购；购置；取得 I38j[Xk  
acquisition cost 购置成本 GS*Mv{JJ  
acquisition expenses 购置费用 E\_Wpk  
acquisition of 100% interest 收购全部股权 #&$a7L}  
acquisition of control 取得控制权 7RpAsLH=  
acquisition of fixed assets 购置固定资产 \c1NIuJR  
acquisition of shell “买壳” -O~V4004  
acquisition price 收购价 AcoU.tpP  
act of God 天灾 M9PzA'}4W6  
acting partner 执事合伙人 h=x{ 3P;B  
active market 买卖活跃的市场；交投畅旺的市场；旺市 S
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active partner 积极参与的合伙人 n1E^8[~'  
active trading 交投活跃 ^7p>p8  
actual circulation 实际流通 fR^ aFT  
actual cost 实际成本 NA/hs/ '  
actual expenditure 实际开支；实际支出 I k[{,p  
actual income 实际入息；实际收入；实际收益 ^.Xom~  
actual market 现货市场 .a@>1XO  
actual price 现货价；实际价格 n){F FM  
actual profit 实际利润 g~/@`Z2Y  
actual quotation 实盘；实际价位；实际报价 <H]1 6  
actual year basis 按实际年度计算 _+0QQ{'N  
actuals 实货 WVMkLMg8d  
actuarial investigation 精算调查 GEd JB=  
actuarial principle 精算原则 ;,&$ob*/  
actuarial report 精算师报告 Vi:<W0:  
Actuarial Society of Hong Kong 香港精算学会 8lJMD %Df:  
actuarial valuation 精算师估值 ^_0l(ke  
actuary 精算师 \v,mr|  
ad referendum agreement 暂定协议；有待覆核的协定 #q-7#pp  
ad valorem duty 从价税；按值征税 $LXz Q>w9  
ad valorem duty system 从价税制 h ycdk1SN  
ad valorem fee 从价费 i0jR~vF {B  
ad valorem tariff 从价关税 .I1k+   
additional allowance 额外免税额 WF&?OHf2  
additional amount for unexpired risk 未过期风险的额外款额 '*d);{D8  
additional assessable profit 补加应评税利润 q\I2lZ  
additional assessment 补加评税 j~#nJI5]  
additional commitment 额外承担 %fzZpd]v=,  
additional commitment vote 额外承担拨款 cy%S5Rz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jWE?$r"  
additional dependent parent allowance 供养父母额外免税额 "'9[c"Iz  
additional provision 额外拨款 iH;IXv,b3  
additional stamp duty 附加印花税 2<X.kM?N{B  
additional tax 补加税罚款；补加税款 N5%Cwl6i  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W&'[Xj  
adjudged bankrupt 被裁定破产 H6Dw5vG "l  
adjudicated bankrupt 裁定破产人 /l.ox.4z#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 pIb m)-  
adjudication of bankruptcy 裁定破产；宣告破产 ch-.+p3  
adjudication of insolvency 裁定无力偿还债务 id=:J7!QU  
adjusted actual 经调整的实数；调整后的实数 pI]tv@>:f  
adjusted current assets 经调整的流动资产；调整后的流动资产 i^I U)\  
adjusted figure 经调整的数字；调整后的数额 6 h%%?  
adjusted liabilities 经调整的负债；调整后的负债 !o{>[  
adjusted loss 经调整的亏损；调整后的亏损 q2U8]V U)  
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 'U|Tye i?  
adjusted profit 经调整的利润；调整后的利润 ->q^$#e  
adjusted surplus 经调整的盈余额；调整后的盈余额 #ts;s\!  
adjusted value 经调整的价值；调整后的价值 &40# _>W7  
adjustment 调整；修订；理算〔保险〕 *?<yg
zX  
adjustment centre 调剂中心 iQ7S*s+l5O  
adjustment lag 调整过程的时间差距；调整时差 8 mFy9{M  
adjustment mechanism 调整机制 x./l27}6  
adjustment of loss 亏损调整 VAL]\@Q}  
adjustment process 调整过程；调整程序 #l<un<  
adjustment range 调整幅度 y<0RgG1 qp  
administered exchange rate 受管制汇率 -w3KBlo