[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: SUfl`\O  
0\Qqv7>  
A share Ａ股；甲类股份 Q5/".x^@  
abatement of tax 减税；减扣免税额 Cjsy1gA  
ABN AMRO Bank N.V. 荷兰银行 do%6P^qA  
above-the-line expenditure 线上项目支出；经常预算支出 QVI4<Rxg  
above-the-line receipt 线上项目收入；经常预算收入 $v+Q~\'  
ABSA Asia Limited 南非联合亚洲有限公司 iz ow=}  
absolute change 绝对数值变更 Dw?nf  
absolute expenditure 实际开支 _bn*B$  
absolute guideline figure 绝对准则数字 ,)nO  
absolute interest 绝对权益 \:\rkc9LI  
absolute order of discharge 绝对破产解除令 X61]N^y  
absolute profit margin 绝对利润幅度 c:4M|t
=  
absolute value 实值；绝对值 ZPY#<^WOzr  
absolutely vested interest 绝对既得权益 8AVM(d@  
absorbed cost 已吸收成本；已分摊成本 ; 7[
5%xM  
absorption 吸收；分摊；合并 a&p|>,
WS  
absorption rate 吸收率；摊配率；分摊率 :}v&TQ  
ACB Finance Limited 亚洲商业财务有限公司 frk(2C8T  
acceptable form of reciprocity 合理的互惠条件 Q\Fgc ;.U  
acceptable rate 适当利率；适当汇率 gEMxK2MNXj  
acceptance agreement 承兑协议 me#
VCkr#  
acceptance for honour 参加承兑 'q8T*|/  
acceptor 承兑人；接受人；受票人 <|~X,g;f  
acceptor for honour 参加承兑人  [ K;3Qf)  
accident insurance 意外保险 ne4hR]:  
Accident Insurance Association of Hong Kong 香港意外保险公会 vZmM=hW~  
accident insurance scheme 意外保险计划 >Q#_<IcI  
accident year basis 意外年度基准 3@*J=LGhKc  
accommodation 通融；贷款 &[}bHX/  
accommodation bill 通融票据；空头票据 @S yGj#  
accommodation party 汇票代发人 {Tl5,CAz  
account balance 帐户余额；帐户结余 lO9ML-8C1  
account book 帐簿 { ,qm=Xjq  
account collected in advance 预收款项 c%yhODq/  
account current book 往来帐簿 ?` ,<l#sj  
account of after-acquired property 事后取得的财产报告 "m.jcKt  
account of defaulter 拖欠帐目 Jc"xH~,  
account payable 应付帐款 MJd!J]E6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nc!P !M  
account receivable 应收帐款 De@GNN"-  
account receivable report 应收帐款报表 /\V -1 7-  
account statement 结单；帐单；会计财务报表 ^+^#KC8]W  
account title 帐户名称；会计科目 nxkbI:+t  
accountant's report 会计师报告 V<Q''%k  
Accountant's Report Rules 会计师报告规则 j{U?kW{o  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'kf]l=i[n  
Accounting Arrangements 《会计安排》 5fMVjd  
accounting basis 会计基础 Va"Q1 *"  
accounting by Official Receiver 破产管理署署长呈交的帐目 Stq&^S\x69  
Accounting Circular 《会计通告》 ~oy=2Q<Z  
accounting class 会计类别 lO! Yl:;m%  
accounting date 记帐日期；会计结算日期 /-)\$T1d  
accounting for money 款项核算 c"Ddw'?e  
Accounting Officer 会计主任 gE]6]L  
accounting period 会计报告期；会计期 L\)ssOuh  
accounting policy 会计政策；会计方针 sa$CCQ  
accounting practice 会计惯例 (-viP  
accounting principle 会计准则 kAA1+rG  
accounting record 会计记录 ?zGx]?1P1<  
accounting report 会计报告 VAX@'iZr  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GKTt!MK  
Accounting Society of China 中国会计学会 D^8]+2 r  
accounting statement 会计报表 >M=_:52.+  
accounting system 会计制度；会计系统 ul$k xc=N  
accounting transaction 会计事项；帐务交易 UKV0xl  
accounting treatment 会计处理 ]-h;gN

  
accounting year 会计年度 .R'<v^H  
accretion 增值；添加 >zF
k} /  
accrual 应计项目；应累算数目 Y S/ x;  
accrual basis 应计制；权责发生制 IcRA
[ g  
accrual basis accounting 应计制会计；权责发生制会计 >W Tn4SW@  
accrue 应累算；应计 m/@ ;N,K  
accrued benefit 应累算利益 `Y>'*4a\  
accrued charges 应计费用 Z"j #kaXA  
accrued cumulative preference share dividend 应累算的累积优先股股息 h|qT MwPr  
accrued expenses 应累算费用 LH/lnrN  
accrued interest payable 应付利息；应计未付利息 _)-t#Ve  
accrued interest receivable 应收利息；应计未收利息 SO @d\H  
accrued right 累算权益 ybNo`:8A;  
accruing profit 应累算的利润 >G7dw1;  
accumulated fiscal reserve 累积财政储备 3,`I\>No  
accumulated profit 累积利润；滚存溢利 >-U'mkIH  
accumulated reserve 累积储备 1T&NU  
accumulation of surplus income 累积收益盈余 C.qNBl*  
acquired assets 既得资产 U )kl!  
acquisition 收购；购置；取得 x*>@knP<-  
acquisition cost 购置成本 hOFC8g  
acquisition expenses 购置费用 {txW>rZX  
acquisition of 100% interest 收购全部股权 j.=&qYc0"  
acquisition of control 取得控制权 >7g #e,d  
acquisition of fixed assets 购置固定资产 S7pf QF  
acquisition of shell “买壳” pm
d
a9V4  
acquisition price 收购价 5j'7V1:2  
act of God 天灾 O2xbHn4  
acting partner 执事合伙人 tb$I8T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `Iwl\x[A  
active partner 积极参与的合伙人 uuHg=8(  
active trading 交投活跃 0O>T{<
 
actual circulation 实际流通 6%yt" XmT  
actual cost 实际成本 xB5qX7*.  
actual expenditure 实际开支；实际支出 lw+54lZX|  
actual income 实际入息；实际收入；实际收益 N+lhztYQ?  
actual market 现货市场 9w3KAca  
actual price 现货价；实际价格 w e:P_\6  
actual profit 实际利润 x%h4'Sm  
actual quotation 实盘；实际价位；实际报价 >EE}P|=-  
actual year basis 按实际年度计算 3Z0ez?p+5  
actuals 实货 V.w L  
actuarial investigation 精算调查 P^(uS'j)+  
actuarial principle 精算原则 ]{Y7mp dB  
actuarial report 精算师报告 >]{{5oOQ>  
Actuarial Society of Hong Kong 香港精算学会 r+=%Ag  
actuarial valuation 精算师估值 Ms<v81z5T  
actuary 精算师 GJs{t1 E  
ad referendum agreement 暂定协议；有待覆核的协定 !NqLBrcv0  
ad valorem duty 从价税；按值征税 uNKf!\Y  
ad valorem duty system 从价税制  *.us IH2  
ad valorem fee 从价费 *@;bWUJ  
ad valorem tariff 从价关税 tJe5`L  
additional allowance 额外免税额 tt&#4Z  
additional amount for unexpired risk 未过期风险的额外款额 )7c/i+FsC  
additional assessable profit 补加应评税利润 ^O0trM>h-  
additional assessment 补加评税 C6"{-{H  
additional commitment 额外承担 V36u%zdX5n  
additional commitment vote 额外承担拨款 a``/x_EZMn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8u%rh[g'  
additional dependent parent allowance 供养父母额外免税额 dzk1!yy  
additional provision 额外拨款 E]w2 {%  
additional stamp duty 附加印花税 M{z&h>  
additional tax 补加税罚款；补加税款 `y
3*\l  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -6W$@,K  
adjudged bankrupt 被裁定破产 -M6#,Ji  
adjudicated bankrupt 裁定破产人 V~#8lu7;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xWK0p'E0  
adjudication of bankruptcy 裁定破产；宣告破产 C>A} e6o  
adjudication of insolvency 裁定无力偿还债务 a#D \8;  
adjusted actual 经调整的实数；调整后的实数 -e\OF3Td  
adjusted current assets 经调整的流动资产；调整后的流动资产 B
/Js>R  
adjusted figure 经调整的数字；调整后的数额 c( _R xLJ  
adjusted liabilities 经调整的负债；调整后的负债 j'x@P+A  
adjusted loss 经调整的亏损；调整后的亏损 %)ri:Qq  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 (}RTHpD  
adjusted profit 经调整的利润；调整后的利润 /Qu<>#[?  
adjusted surplus 经调整的盈余额；调整后的盈余额 uS<
og P  
adjusted value 经调整的价值；调整后的价值 "M;[c9  
adjustment 调整；修订；理算〔保险〕 !_q=r[D\  
adjustment centre 调剂中心 :jy}V'bn$  
adjustment lag 调整过程的时间差距；调整时差 )Vz=:.D  
adjustment mechanism 调整机制 fBb: J+  
adjustment of loss 亏损调整 Ip<~ Y  
adjustment process 调整过程；调整程序 ZU$QwI8  
adjustment range 调整幅度 zr ~4@JTS  
administered exchange rate 受管制汇率 Zd|u>tn