[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: :-n4!z"k  
@m4d4K@  
A share Ａ股；甲类股份 6zSN?0c  
abatement of tax 减税；减扣免税额 \WEC1+@  
ABN AMRO Bank N.V. 荷兰银行 NK N!X/P  
above-the-line expenditure 线上项目支出；经常预算支出 14O/R3+  
above-the-line receipt 线上项目收入；经常预算收入 w}?\
Q,  
ABSA Asia Limited 南非联合亚洲有限公司 0'",4=c#V  
absolute change 绝对数值变更 6|x<)Gc  
absolute expenditure 实际开支 0jq#,p=l;  
absolute guideline figure 绝对准则数字 :mL.Y em*'  
absolute interest 绝对权益 {Gy_QRsp,  
absolute order of discharge 绝对破产解除令 ~$<@:z{*  
absolute profit margin 绝对利润幅度 yuWrU<Kw  
absolute value 实值；绝对值 Gl(,%~F9i  
absolutely vested interest 绝对既得权益 H>?@nYP  
absorbed cost 已吸收成本；已分摊成本 w@R-@
G  
absorption 吸收；分摊；合并 |RdSrVB  
absorption rate 吸收率；摊配率；分摊率 `Jo}/c5R  
ACB Finance Limited 亚洲商业财务有限公司 -!"8j"pA:  
acceptable form of reciprocity 合理的互惠条件 ?IWS  
acceptable rate 适当利率；适当汇率 z;)% i f6  
acceptance agreement 承兑协议  [iz  
acceptance for honour 参加承兑 9dAs
XEWh  
acceptor 承兑人；接受人；受票人 i "xq SLf=  
acceptor for honour 参加承兑人 ]|oqJ2P  
accident insurance 意外保险 Z2r\aZ-d`  
Accident Insurance Association of Hong Kong 香港意外保险公会 2
q>4nN  
accident insurance scheme 意外保险计划 *niQ*A  
accident year basis 意外年度基准 _*_zyWW_j  
accommodation 通融；贷款 #i?TCO  
accommodation bill 通融票据；空头票据 N
|; cG[W  
accommodation party 汇票代发人 XT\;2etVL  
account balance 帐户余额；帐户结余 j5 6Y,Tm  
account book 帐簿 mDhU wZH  
account collected in advance 预收款项 1=>$c   
account current book 往来帐簿 vv3?ewr y  
account of after-acquired property 事后取得的财产报告 `|4{|X*U.  
account of defaulter 拖欠帐目 UqH7ec  
account payable 应付帐款 *Z(qk`e.b  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;:OJQFu%4  
account receivable 应收帐款 }[|"db  
account receivable report 应收帐款报表 94+#6jd e  
account statement 结单；帐单；会计财务报表 &,+ZNA`P  
account title 帐户名称；会计科目 "o`( k
YSF  
accountant's report 会计师报告 Wr;)3K  
Accountant's Report Rules 会计师报告规则 a^N/N5-Z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !eW<4jYB  
Accounting Arrangements 《会计安排》 V&G_B
u~  
accounting basis 会计基础 $JOIK9+3z#  
accounting by Official Receiver 破产管理署署长呈交的帐目 VYOO8MQI  
Accounting Circular 《会计通告》 #RcmO*
*  
accounting class 会计类别  /YHeO
 
accounting date 记帐日期；会计结算日期 *GA#.$n  
accounting for money 款项核算 qsLsyi|zG  
Accounting Officer 会计主任 5<61NnZ  
accounting period 会计报告期；会计期 e.Ii@<  
accounting policy 会计政策；会计方针 db`<E <  
accounting practice 会计惯例 UV=TU=A\o  
accounting principle 会计准则 >DDQ7 l  
accounting record 会计记录 U6{ RHS[  
accounting report 会计报告 0\/7[nwS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &{8 "- dw  
Accounting Society of China 中国会计学会 Y?> S
.B7  
accounting statement 会计报表 PUI.Un2C_  
accounting system 会计制度；会计系统 0GB6.Ggft  
accounting transaction 会计事项；帐务交易 iS{)Tll}&  
accounting treatment 会计处理 3.>jagu  
accounting year 会计年度 dX<UruPA  
accretion 增值；添加 0X@5W$x  
accrual 应计项目；应累算数目 YO=;)R A  
accrual basis 应计制；权责发生制 v<O\ l~S  
accrual basis accounting 应计制会计；权责发生制会计 Z-WWp#b  
accrue 应累算；应计 4VK5TWg  
accrued benefit 应累算利益 Q)v8hNyUmA  
accrued charges 应计费用 ivt\| >  
accrued cumulative preference share dividend 应累算的累积优先股股息 371E S4  
accrued expenses 应累算费用
a-7nA  
accrued interest payable 应付利息；应计未付利息 i cZQv]  
accrued interest receivable 应收利息；应计未收利息 y};qo'dlt  
accrued right 累算权益 b*,R9  
accruing profit 应累算的利润 %o~zsIl  
accumulated fiscal reserve 累积财政储备 X,~8) W  
accumulated profit 累积利润；滚存溢利 eudPp"Km  
accumulated reserve 累积储备 vWow^g  
accumulation of surplus income 累积收益盈余 -WEi Y  
acquired assets 既得资产 "5{\0CfS  
acquisition 收购；购置；取得 -i9/1.Z  
acquisition cost 购置成本 %$b 5&>q  
acquisition expenses 购置费用 UF}fmDi  
acquisition of 100% interest 收购全部股权 ,u$$w  
acquisition of control 取得控制权 ]SK(cfA`  
acquisition of fixed assets 购置固定资产 DRw%~  
acquisition of shell “买壳” EQg 6*V  
acquisition price 收购价 VGTo $RH  
act of God 天灾 L&l>?"_  
acting partner 执事合伙人 lVMAab  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _,vJ0{*  
active partner 积极参与的合伙人 9~a_^m/  
active trading 交投活跃 S!rUdxO  
actual circulation 实际流通 =MMWcK&  
actual cost 实际成本 wd u>3Ch"y  
actual expenditure 实际开支；实际支出 cLamqZf3  
actual income 实际入息；实际收入；实际收益 C
}45ZI4  
actual market 现货市场 Yzd-1Jvk  
actual price 现货价；实际价格 m"u 9AOHk  
actual profit 实际利润 ${`\In_?O  
actual quotation 实盘；实际价位；实际报价 zS.7O'I<'  
actual year basis 按实际年度计算 $U!w#|&  
actuals 实货 Yh"R#  
actuarial investigation 精算调查 G.L4l|%W  
actuarial principle 精算原则 !m78/[LW  
actuarial report 精算师报告 iTD{  
Actuarial Society of Hong Kong 香港精算学会 OS,-dG(  
actuarial valuation 精算师估值 w W-GBY3  
actuary 精算师 !5x"d7  
ad referendum agreement 暂定协议；有待覆核的协定 iPxSVH[  
ad valorem duty 从价税；按值征税 <;M6s~  
ad valorem duty system 从价税制 K{HdqmxL.I  
ad valorem fee 从价费 vVE^Y  
ad valorem tariff 从价关税 'tF<7\!  
additional allowance 额外免税额 u{8Wu;  
additional amount for unexpired risk 未过期风险的额外款额 2_UH,n  
additional assessable profit 补加应评税利润 ""TRLs!:M  
additional assessment 补加评税 ^fH]Rlx
 
additional commitment 额外承担 ~d28"p.7  
additional commitment vote 额外承担拨款 %N>@( .  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D4_D{\xhO  
additional dependent parent allowance 供养父母额外免税额 &AA u:  
additional provision 额外拨款 2Ask]  
additional stamp duty 附加印花税 k5W5 9tz  
additional tax 补加税罚款；补加税款 M1VRc[ RRo  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;9d(GP}eE  
adjudged bankrupt 被裁定破产 >pz/wTOi  
adjudicated bankrupt 裁定破产人 }i?P( Au  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @ -g^R4e<  
adjudication of bankruptcy 裁定破产；宣告破产 <[b\V+M  
adjudication of insolvency 裁定无力偿还债务 >KC* xa"  
adjusted actual 经调整的实数；调整后的实数 hnL(~  
adjusted current assets 经调整的流动资产；调整后的流动资产 yU&A[DZQ  
adjusted figure 经调整的数字；调整后的数额 ;p1% KmK3  
adjusted liabilities 经调整的负债；调整后的负债 \U p<m>3
\  
adjusted loss 经调整的亏损；调整后的亏损 bMf+/n  
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 4{*K%p
v\  
adjusted profit 经调整的利润；调整后的利润 'Zk&AD ~  
adjusted surplus 经调整的盈余额；调整后的盈余额 %/s:G )  
adjusted value 经调整的价值；调整后的价值 y
%p&g  
adjustment 调整；修订；理算〔保险〕 -x5^>+Y4  
adjustment centre 调剂中心 wN"irXG  
adjustment lag 调整过程的时间差距；调整时差 v ='7.A  
adjustment mechanism 调整机制 cYW F)WAog  
adjustment of loss 亏损调整 [K%Jt  
adjustment process 调整过程；调整程序 o{m$b2BW  
adjustment range 调整幅度 IB(5 &u.  
administered exchange rate 受管制汇率 a!4'}gHR