[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: g"Qh]:  
LT+3q%W.UC  
A share Ａ股；甲类股份 d0
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abatement of tax 减税；减扣免税额 tPHS98
y  
ABN AMRO Bank N.V. 荷兰银行 b'x$2K;E  
above-the-line expenditure 线上项目支出；经常预算支出 (#(Or  
above-the-line receipt 线上项目收入；经常预算收入 H L<s@kEZ  
ABSA Asia Limited 南非联合亚洲有限公司 Nq8@Nyp  
absolute change 绝对数值变更 HTz+K6&  
absolute expenditure 实际开支 }xn_
6  
absolute guideline figure 绝对准则数字 3Rl,GWK  
absolute interest 绝对权益 z&nZ<ih  
absolute order of discharge 绝对破产解除令 icUT<@0  
absolute profit margin 绝对利润幅度 OIaYHA  
absolute value 实值；绝对值 0?bA$y  
absolutely vested interest 绝对既得权益 4ax|Vb)D  
absorbed cost 已吸收成本；已分摊成本 m8R=?U~!S  
absorption 吸收；分摊；合并 dc0@Y  
absorption rate 吸收率；摊配率；分摊率 H!IDV}dn  
ACB Finance Limited 亚洲商业财务有限公司 >tRHNB_  
acceptable form of reciprocity 合理的互惠条件 `T!#@&+  
acceptable rate 适当利率；适当汇率 _JGs}aQ  
acceptance agreement 承兑协议 "Q+83adY4x  
acceptance for honour 参加承兑 V*jsq[q=  
acceptor 承兑人；接受人；受票人 >cOeiK  
acceptor for honour 参加承兑人 ~waNPjPRG  
accident insurance 意外保险 e`U Qz$4!  
Accident Insurance Association of Hong Kong 香港意外保险公会 !FG%2L4?,5  
accident insurance scheme 意外保险计划 t Y1Et0  
accident year basis 意外年度基准 LhJa)jFQ  
accommodation 通融；贷款 7h<> k*E)  
accommodation bill 通融票据；空头票据 'u[ %}S38  
accommodation party 汇票代发人 KI&:9j+M)  
account balance 帐户余额；帐户结余 AO0!liQ  
account book 帐簿 6p<`h^  
account collected in advance 预收款项 /Ic[N&  
account current book 往来帐簿 ZykrQ\q9  
account of after-acquired property 事后取得的财产报告 A! 6r/   
account of defaulter 拖欠帐目 O+.*lo
 
account payable 应付帐款 E)YVfM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o$_93<zc  
account receivable 应收帐款 \SYvD y]  
account receivable report 应收帐款报表 d!{7r7o b\  
account statement 结单；帐单；会计财务报表  mIc:2.q^  
account title 帐户名称；会计科目 ,-#GX{!  
accountant's report 会计师报告 M'jXve(=yF  
Accountant's Report Rules 会计师报告规则 4~u9B/v
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 K84
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Accounting Arrangements 《会计安排》 {7#03k  
accounting basis 会计基础 .)PqN s:  
accounting by Official Receiver 破产管理署署长呈交的帐目 cx(2jk}6  
Accounting Circular 《会计通告》 2cnj@E:5l  
accounting class 会计类别 Lar r}o=  
accounting date 记帐日期；会计结算日期 +l\<?  
accounting for money 款项核算 F1u)i  
Accounting Officer 会计主任
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accounting period 会计报告期；会计期 q.oLmX  
accounting policy 会计政策；会计方针 TgaYt\"i[  
accounting practice 会计惯例 YF[$Q=7.
 
accounting principle 会计准则 !$kR ;Q"/  
accounting record 会计记录 .9 kyrlm  
accounting report 会计报告 cC6z,0`3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *TnzkNN_,  
Accounting Society of China 中国会计学会 {\We72!  
accounting statement 会计报表 nm):SEkC  
accounting system 会计制度；会计系统 9O >z4o  
accounting transaction 会计事项；帐务交易 /t{=8v~  
accounting treatment 会计处理 <aVfJd/fT  
accounting year 会计年度 #<#%>Y^  
accretion 增值；添加 HF4Lqh'oco  
accrual 应计项目；应累算数目 7*'@qjTos  
accrual basis 应计制；权责发生制 f-+.;`H)T  
accrual basis accounting 应计制会计；权责发生制会计 YBylyVZ  
accrue 应累算；应计 1P5LH5  
accrued benefit 应累算利益 f)Y  
accrued charges 应计费用 n6cq\@~A  
accrued cumulative preference share dividend 应累算的累积优先股股息 ZLJNw0!=|t  
accrued expenses 应累算费用 5P\N"Yjx'  
accrued interest payable 应付利息；应计未付利息 oyQ0V94j  
accrued interest receivable 应收利息；应计未收利息 Mo|yv[(K,  
accrued right 累算权益 &7][@v  
accruing profit 应累算的利润 4K,''7N3  
accumulated fiscal reserve 累积财政储备 6Q$BUL}2?  
accumulated profit 累积利润；滚存溢利 dpn3 (  
accumulated reserve 累积储备 K -E`y  
accumulation of surplus income 累积收益盈余 SsRVd^=;x  
acquired assets 既得资产 ay[ZsQC  
acquisition 收购；购置；取得 FNJ!IkuR  
acquisition cost 购置成本 kH2oK :lN  
acquisition expenses 购置费用 k`@w(HhS  
acquisition of 100% interest 收购全部股权 4WG= m}X  
acquisition of control 取得控制权 G+C}<S}  
acquisition of fixed assets 购置固定资产 Z:^3Fm->+  
acquisition of shell “买壳” A\g%  
acquisition price 收购价 =h[yAf  
act of God 天灾 9l l|JeNi  
acting partner 执事合伙人 GC?S]
;PL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T9y768%  
active partner 积极参与的合伙人 ;+9(;  
active trading 交投活跃 u\w2S4c  
actual circulation 实际流通 "OJr*B  
actual cost 实际成本 O\JD,w  
actual expenditure 实际开支；实际支出 m+7`\|`jQ  
actual income 实际入息；实际收入；实际收益 w .l|G,%=  
actual market 现货市场 ;_p fwa4  
actual price 现货价；实际价格 z5ZKks   
actual profit 实际利润 nrbazyKm  
actual quotation 实盘；实际价位；实际报价 x/_dW  
actual year basis 按实际年度计算 Wxk;g  
actuals 实货 /.)2d8,  
actuarial investigation 精算调查 #nbn K  
actuarial principle 精算原则 xv&S[=Dt  
actuarial report 精算师报告 $2is3;h  
Actuarial Society of Hong Kong 香港精算学会 Un\Ubqi0  
actuarial valuation 精算师估值 D{W SKn  
actuary 精算师 a+'}XEhSC:  
ad referendum agreement 暂定协议；有待覆核的协定 6d};|
#}  
ad valorem duty 从价税；按值征税 DA= qeVBg  
ad valorem duty system 从价税制 BDp:9yau  
ad valorem fee 从价费 .xo_}Vw  
ad valorem tariff 从价关税 ;,v.(Z ic  
additional allowance 额外免税额 QSv^l-<  
additional amount for unexpired risk 未过期风险的额外款额 H}a)^90_  
additional assessable profit 补加应评税利润 h-,?a_  
additional assessment 补加评税 'D
eW<Sa~  
additional commitment 额外承担 ik1XGFy ?  
additional commitment vote 额外承担拨款 >F~ITk5`Oo  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;9vIa7L&  
additional dependent parent allowance 供养父母额外免税额 A{M+vsL  
additional provision 额外拨款 *f?S5.  
additional stamp duty 附加印花税 )*Vj3Jx  
additional tax 补加税罚款；补加税款 p&QmIX]BZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 IY03"  
adjudged bankrupt 被裁定破产 Pm;I3r=R\  
adjudicated bankrupt 裁定破产人 IQ=CNby:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B#Qpd7E+*  
adjudication of bankruptcy 裁定破产；宣告破产 Jxf}b}^T  
adjudication of insolvency 裁定无力偿还债务 PRZ8X{h  
adjusted actual 经调整的实数；调整后的实数 5'62ulwMP=  
adjusted current assets 经调整的流动资产；调整后的流动资产 C~{xL>I  
adjusted figure 经调整的数字；调整后的数额 +*: }p  
adjusted liabilities 经调整的负债；调整后的负债 YK7\D:  
adjusted loss 经调整的亏损；调整后的亏损 A3<^ 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 tz"5+uuu  
adjusted profit 经调整的利润；调整后的利润 4p?+LdL  
adjusted surplus 经调整的盈余额；调整后的盈余额 @|E;}:?u  
adjusted value 经调整的价值；调整后的价值 8F\~Wz7K  
adjustment 调整；修订；理算〔保险〕 2'|XtSj  
adjustment centre 调剂中心 uvR0TIF4  
adjustment lag 调整过程的时间差距；调整时差 xSx&79Ez<*  
adjustment mechanism 调整机制 "-28[a3q  
adjustment of loss 亏损调整 219R&[cb  
adjustment process 调整过程；调整程序 nrI"k2oA@  
adjustment range 调整幅度 2 aew6~  
administered exchange rate 受管制汇率 >,kL p|gA