[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: QI]Ih  
+n
})Y  
A share Ａ股；甲类股份 +[J/Zw0{  
abatement of tax 减税；减扣免税额 g~BoFc.V2~  
ABN AMRO Bank N.V. 荷兰银行 Qu<Bu)`  
above-the-line expenditure 线上项目支出；经常预算支出 aF|d^  
above-the-line receipt 线上项目收入；经常预算收入 <xJ/y|{  
ABSA Asia Limited 南非联合亚洲有限公司 3+J0!FVla  
absolute change 绝对数值变更 l;sy0S"DO]  
absolute expenditure 实际开支 eZr&x~] -w  
absolute guideline figure 绝对准则数字 _U{([M>;  
absolute interest 绝对权益 Gn)y> AN  
absolute order of discharge 绝对破产解除令 M(d6Z2ibh  
absolute profit margin 绝对利润幅度 F`nb21{0y&  
absolute value 实值；绝对值 c9j*n;Q  
absolutely vested interest 绝对既得权益 cECi')  
absorbed cost 已吸收成本；已分摊成本
Y~)T  
absorption 吸收；分摊；合并 xyH/e* a  
absorption rate 吸收率；摊配率；分摊率 GHF_R,7  
ACB Finance Limited 亚洲商业财务有限公司 ]APvp.Tw:  
acceptable form of reciprocity 合理的互惠条件 - O"i3>C  
acceptable rate 适当利率；适当汇率 F?m?UQS'u  
acceptance agreement 承兑协议 T@%m7|P  
acceptance for honour 参加承兑 |wox1Wt|E  
acceptor 承兑人；接受人；受票人 g\GdkiI
j  
acceptor for honour 参加承兑人 ~|wos-nM  
accident insurance 意外保险 =e><z9hY  
Accident Insurance Association of Hong Kong 香港意外保险公会 Jdy<w&S  
accident insurance scheme 意外保险计划 :Vg}V"QR  
accident year basis 意外年度基准 x90jw$\%7  
accommodation 通融；贷款 eQO#Qso]  
accommodation bill 通融票据；空头票据 #'OaKt?Z)  
accommodation party 汇票代发人 sA9&/p/  
account balance 帐户余额；帐户结余 o5\b'hR*#  
account book 帐簿 uhV0J97  
account collected in advance 预收款项 p.fF}B  
account current book 往来帐簿 qQxz(}REu9  
account of after-acquired property 事后取得的财产报告 O3n_N6| q  
account of defaulter 拖欠帐目 U,1AfzlF  
account payable 应付帐款 /w]&t\]*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }<MR`h1  
account receivable 应收帐款 b'ml=a#i0  
account receivable report 应收帐款报表 rOD1_X-  
account statement 结单；帐单；会计财务报表 E)ugLluL  
account title 帐户名称；会计科目 'mdMq=VI  
accountant's report 会计师报告 P& *sB%B  
Accountant's Report Rules 会计师报告规则 jnuY{0(&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 OMihXt[  
Accounting Arrangements 《会计安排》 ,J mbqOV?!  
accounting basis 会计基础 #$\fh;!W  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q\{x)|{$  
Accounting Circular 《会计通告》 o@lWBfB*%e  
accounting class 会计类别 d~ng6pA  
accounting date 记帐日期；会计结算日期 !c<wSQ,  
accounting for money 款项核算 GR'Ti*Qi  
Accounting Officer 会计主任 2aw&F Z?  
accounting period 会计报告期；会计期 |!d"*.Q@F  
accounting policy 会计政策；会计方针
YEYY}/YX  
accounting practice 会计惯例 ,6
<"  
accounting principle 会计准则 V'Qn sI  
accounting record 会计记录 2aNT#J"_  
accounting report 会计报告 7Tf]:4Y"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S"snB/  
Accounting Society of China 中国会计学会 {bF1\S]2  
accounting statement 会计报表 c\cZ]RZ  
accounting system 会计制度；会计系统 v4*rPGv  
accounting transaction 会计事项；帐务交易 X`zC^z}  
accounting treatment 会计处理 Q |i9aE  
accounting year 会计年度 #~?kYCtC)  
accretion 增值；添加 w#G2-?aj  
accrual 应计项目；应累算数目 PfW|77  
accrual basis 应计制；权责发生制 $%c{06Oq(  
accrual basis accounting 应计制会计；权责发生制会计 0?bA$y  
accrue 应累算；应计 J/D|4fC  
accrued benefit 应累算利益 g?/XZ5$a5  
accrued charges 应计费用 UWG+#,1J.\  
accrued cumulative preference share dividend 应累算的累积优先股股息 nl/UdgI  
accrued expenses 应累算费用 ]]iO- }  
accrued interest payable 应付利息；应计未付利息 {^q)^<#JT  
accrued interest receivable 应收利息；应计未收利息  ((DzUyK  
accrued right 累算权益 5K56!*Y  
accruing profit 应累算的利润 B(HT.%r^A  
accumulated fiscal reserve 累积财政储备 ]j.k?P$U}  
accumulated profit 累积利润；滚存溢利 e(\I_  
accumulated reserve 累积储备 eS!C3xC;J]  
accumulation of surplus income 累积收益盈余 fu\s`W6f&  
acquired assets 既得资产 l\q} |o  
acquisition 收购；购置；取得 Yx?aC!5M  
acquisition cost 购置成本 XYbyOM VI  
acquisition expenses 购置费用 vahoSc;sw  
acquisition of 100% interest 收购全部股权 OHp5z? z  
acquisition of control 取得控制权 z[!x:# q8`  
acquisition of fixed assets 购置固定资产 ahIE;Y\j'  
acquisition of shell “买壳” Z>A{i?#m  
acquisition price 收购价 2:v< qX  
act of God 天灾 o<VP'F{p  
acting partner 执事合伙人 <O857j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^7XAw: ?  
active partner 积极参与的合伙人 "G?9b  
active trading 交投活跃 CJw$j`k  
actual circulation 实际流通 Y_H/3?b%  
actual cost 实际成本 i+(GNcg2  
actual expenditure 实际开支；实际支出 BnEdv8\,&s  
actual income 实际入息；实际收入；实际收益 y$oW!  
actual market 现货市场 !L\'Mk/=A  
actual price 现货价；实际价格 `1'5
j "v  
actual profit 实际利润 - zC]^Ho@  
actual quotation 实盘；实际价位；实际报价 w7Dt1axB  
actual year basis 按实际年度计算 f$D@*33ft  
actuals 实货 E/O5e(h  
actuarial investigation 精算调查 !EFBI+?&  
actuarial principle 精算原则 3IyZunFT  
actuarial report 精算师报告 h`?k.{})M  
Actuarial Society of Hong Kong 香港精算学会 L$JI43HZ  
actuarial valuation 精算师估值 W);W.:F  
actuary 精算师 dtW0\
^ .L  
ad referendum agreement 暂定协议；有待覆核的协定 O~'FR[J  
ad valorem duty 从价税；按值征税 %Y',|+Arx  
ad valorem duty system 从价税制 6Y?`=kAp  
ad valorem fee 从价费 ,/o(|sks  
ad valorem tariff 从价关税 9)ea.Gu
 
additional allowance 额外免税额 %,?vyY  
additional amount for unexpired risk 未过期风险的额外款额 GXeAe}T  
additional assessable profit 补加应评税利润 6"%qv`.Fp  
additional assessment 补加评税 TA)LPBG  
additional commitment 额外承担 $%He$t  
additional commitment vote 额外承担拨款 fv==Gu%{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,ep9V,+|  
additional dependent parent allowance 供养父母额外免税额 M_&4]\PkCy  
additional provision 额外拨款 BI/y<6#rR  
additional stamp duty 附加印花税 SfDQ;1?  
additional tax 补加税罚款；补加税款 R+Lk~X^*l'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qY}Cg0[@g  
adjudged bankrupt 被裁定破产 Kq7C0)23  
adjudicated bankrupt 裁定破产人 /.Z aE+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |Ylg$?,9*  
adjudication of bankruptcy 裁定破产；宣告破产 pTET%)3  
adjudication of insolvency 裁定无力偿还债务 #WEq-0L  
adjusted actual 经调整的实数；调整后的实数 dpn3 (  
adjusted current assets 经调整的流动资产；调整后的流动资产 `vEqj v  
adjusted figure 经调整的数字；调整后的数额 CKC0{J8g  
adjusted liabilities 经调整的负债；调整后的负债 ay[ZsQC  
adjusted loss 经调整的亏损；调整后的亏损 FNJ!IkuR  
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 kH2oK :lN  
adjusted profit 经调整的利润；调整后的利润 \3j)>u,r  
adjusted surplus 经调整的盈余额；调整后的盈余额 u\5g3BH  
adjusted value 经调整的价值；调整后的价值 {Q<0\`A  
adjustment 调整；修订；理算〔保险〕 +2yF|/WW#  
adjustment centre 调剂中心 5mIXyg 0:  
adjustment lag 调整过程的时间差距；调整时差 DPeVKyjU  
adjustment mechanism 调整机制 '>]&rb09|  
adjustment of loss 亏损调整 UT;4U;a,m  
adjustment process 调整过程；调整程序 85C#ja1&  
adjustment range 调整幅度 MC d F!{  
administered exchange rate 受管制汇率 J!<#Nc