[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: #Pf<2S  
0+@:f^3]!  
A share Ａ股；甲类股份 R5^6Kwu  
abatement of tax 减税；减扣免税额 g@4~,  
ABN AMRO Bank N.V. 荷兰银行 ,f:K)^yD  
above-the-line expenditure 线上项目支出；经常预算支出 J9*;Bqzim  
above-the-line receipt 线上项目收入；经常预算收入 ,h'Q  
ABSA Asia Limited 南非联合亚洲有限公司 EC[]L'IL  
absolute change 绝对数值变更 ?#(LH\$l_  
absolute expenditure 实际开支 \ f+;X  
absolute guideline figure 绝对准则数字 js <Up/1  
absolute interest 绝对权益 MkJBKS  
absolute order of discharge 绝对破产解除令 =d^hiR!GN  
absolute profit margin 绝对利润幅度 iO?^y(phC  
absolute value 实值；绝对值 wLqj<ot  
absolutely vested interest 绝对既得权益 f)z(9JJL  
absorbed cost 已吸收成本；已分摊成本 Komdz/g  
absorption 吸收；分摊；合并 tm=,x~  
absorption rate 吸收率；摊配率；分摊率 ^ GY^g-R  
ACB Finance Limited 亚洲商业财务有限公司 iz`>'wpC  
acceptable form of reciprocity 合理的互惠条件 ~i?A!  
acceptable rate 适当利率；适当汇率 *p\Zc*N;%  
acceptance agreement 承兑协议 YF-E1`+?<  
acceptance for honour 参加承兑 n~|?)EL  
acceptor 承兑人；接受人；受票人 ?yq=
c  
acceptor for honour 参加承兑人 HB5-B XBU  
accident insurance 意外保险
C{uT1`  
Accident Insurance Association of Hong Kong 香港意外保险公会 {fHor  
accident insurance scheme 意外保险计划 ,;w~ VZ4  
accident year basis 意外年度基准
Nr2,m"R{  
accommodation 通融；贷款 }Cw,m0KV/  
accommodation bill 通融票据；空头票据 l~
]] RgU  
accommodation party 汇票代发人 v:/!OvLe  
account balance 帐户余额；帐户结余 7R:Ij[dV  
account book 帐簿 5yoi;$~}_0  
account collected in advance 预收款项 s<!G2~T  
account current book 往来帐簿 _%D7D~2r|  
account of after-acquired property 事后取得的财产报告 JXe~ 9/!  
account of defaulter 拖欠帐目 @XzfuuE]  
account payable 应付帐款 wW\@^5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 54>0Dv??H  
account receivable 应收帐款 jw
E=  
account receivable report 应收帐款报表 !Ea! "}  
account statement 结单；帐单；会计财务报表 +O 7( >a  
account title 帐户名称；会计科目 +39uKOrZ  
accountant's report 会计师报告 8o%Vn'^t  
Accountant's Report Rules 会计师报告规则 MT>(d*0s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _h}(jEd!  
Accounting Arrangements 《会计安排》 Y3:HQ0w`|  
accounting basis 会计基础 BX[IW
P\%  
accounting by Official Receiver 破产管理署署长呈交的帐目 GyQF R?  
Accounting Circular 《会计通告》 Ev
m3Sm!S  
accounting class 会计类别 TA*}p=?6?!  
accounting date 记帐日期；会计结算日期 b=
MW;]F  
accounting for money 款项核算 9 CZ@IFS  
Accounting Officer 会计主任 kGAgX tE  
accounting period 会计报告期；会计期 2ak]&ll+h  
accounting policy 会计政策；会计方针 Bj\ x  
accounting practice 会计惯例 yVK ; "  
accounting principle 会计准则 t>}S@T{~T  
accounting record 会计记录 Fh)xm* u(  
accounting report 会计报告  d6tLCQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xk>cd
gt  
Accounting Society of China 中国会计学会 `Ze$Bd\  
accounting statement 会计报表 *'8q?R?7g  
accounting system 会计制度；会计系统 w(ZZTVW-  
accounting transaction 会计事项；帐务交易 ~v2(sRJ  
accounting treatment 会计处理 &M?b 08  
accounting year 会计年度 ">wvd*w0"(  
accretion 增值；添加 @PNgqjd  
accrual 应计项目；应累算数目 -
9{N7H  
accrual basis 应计制；权责发生制 @Drl5C}+  
accrual basis accounting 应计制会计；权责发生制会计 /FXvrH(  
accrue 应累算；应计 @B >D>B  
accrued benefit 应累算利益 Wgte.K> /  
accrued charges 应计费用 &&C70+_po  
accrued cumulative preference share dividend 应累算的累积优先股股息 >^g2Tg:  
accrued expenses 应累算费用 J{\Uw].|0  
accrued interest payable 应付利息；应计未付利息 V||b%Cb1g  
accrued interest receivable 应收利息；应计未收利息 18F}3t??  
accrued right 累算权益 )JTQZ,f3]  
accruing profit 应累算的利润 WIi,`/K+  
accumulated fiscal reserve 累积财政储备 >uYQt~s  
accumulated profit 累积利润；滚存溢利 T=-UcF  
accumulated reserve 累积储备 L1!~T+%uQ  
accumulation of surplus income 累积收益盈余 AH'c:w]~  
acquired assets 既得资产 v^o`+~i  
acquisition 收购；购置；取得 nrev!h  
acquisition cost 购置成本 lJFy(^KQG,  
acquisition expenses 购置费用 ~Oq _lM  
acquisition of 100% interest 收购全部股权 4pT^*  
acquisition of control 取得控制权 eJ45:]_%I@  
acquisition of fixed assets 购置固定资产 )Hin{~h  
acquisition of shell “买壳” 2=K|kp5  
acquisition price 收购价 9;{(. K  
act of God 天灾 nm<VcCc  
acting partner 执事合伙人 |VaJ70\o  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T_Tu>wQX  
active partner 积极参与的合伙人 =Y|( }92  
active trading 交投活跃 (kY0<  
actual circulation 实际流通 qQ)1+^  
actual cost 实际成本 z~`X4Segw  
actual expenditure 实际开支；实际支出 1gBLJ0q  
actual income 实际入息；实际收入；实际收益 LRu*%3xx  
actual market 现货市场 d*Mqs}8  
actual price 现货价；实际价格 H0"'j d  
actual profit 实际利润 cFq<x=S  
actual quotation 实盘；实际价位；实际报价 %Jh(5  
actual year basis 按实际年度计算 M.y!J  
actuals 实货 &':C"_|&r  
actuarial investigation 精算调查 *8,W$pe3  
actuarial principle 精算原则 Z|*#)<|~  
actuarial report 精算师报告 D%3$"4M7!  
Actuarial Society of Hong Kong 香港精算学会 64U|]gd$  
actuarial valuation 精算师估值 |0}Xb|+  
actuary 精算师 )_C>hWvo_  
ad referendum agreement 暂定协议；有待覆核的协定 y{3+Un  
ad valorem duty 从价税；按值征税 '/UT0{2;rS  
ad valorem duty system 从价税制 o[KZm17  
ad valorem fee 从价费 gd#R7[AVi  
ad valorem tariff 从价关税 Z JWpb  
additional allowance 额外免税额 Pi5MFw'v  
additional amount for unexpired risk 未过期风险的额外款额 xva e^gr  
additional assessable profit 补加应评税利润 {"~[F2qR  
additional assessment 补加评税 en{p<]H  
additional commitment 额外承担 Jy}~ZY  
additional commitment vote 额外承担拨款 *V:U\
G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5>%^"f  
additional dependent parent allowance 供养父母额外免税额 c.LRS$o/j  
additional provision 额外拨款 q j21#q .  
additional stamp duty 附加印花税 V#
$QKn`;  
additional tax 补加税罚款；补加税款 ,m`&J?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 YC 4 c-M  
adjudged bankrupt 被裁定破产 >H;m[  
adjudicated bankrupt 裁定破产人 /y{fD CC  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +Eb-|dM  
adjudication of bankruptcy 裁定破产；宣告破产 ) q'D9x9  
adjudication of insolvency 裁定无力偿还债务 nHbi{,3  
adjusted actual 经调整的实数；调整后的实数 Jxe5y3* (  
adjusted current assets 经调整的流动资产；调整后的流动资产 %fS1gSfh  
adjusted figure 经调整的数字；调整后的数额 -eK0 +beQ  
adjusted liabilities 经调整的负债；调整后的负债 a"xRc  
adjusted loss 经调整的亏损；调整后的亏损 * jc >?)k  
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 {ST8'hY  
adjusted profit 经调整的利润；调整后的利润 ~28{BY  
adjusted surplus 经调整的盈余额；调整后的盈余额 p#4*:rpq4  
adjusted value 经调整的价值；调整后的价值 J&h59dm-  
adjustment 调整；修订；理算〔保险〕 nT=%3_ .
 
adjustment centre 调剂中心 Z;~
%!  
adjustment lag 调整过程的时间差距；调整时差 P]^8Enp
 
adjustment mechanism 调整机制 lGp:rw`
 
adjustment of loss 亏损调整 xzY/$?  
adjustment process 调整过程；调整程序 ?+=,t]`!m  
adjustment range 调整幅度 <!G /&T  
administered exchange rate 受管制汇率 mB0`>?#i