[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: s:2|c]wQ#R  
%&->%U|'  
A share Ａ股；甲类股份 !@x+q)2  
abatement of tax 减税；减扣免税额
^K7ic,{  
ABN AMRO Bank N.V. 荷兰银行 {&P
FXJ  
above-the-line expenditure 线上项目支出；经常预算支出 a@@M+9Q  
above-the-line receipt 线上项目收入；经常预算收入 o]ag"Q  
ABSA Asia Limited 南非联合亚洲有限公司 -DN8Yb  
absolute change 绝对数值变更 (x"BR  
absolute expenditure 实际开支 'zEI;v  
absolute guideline figure 绝对准则数字 < -uc."6\  
absolute interest 绝对权益 #Hvq/7a2R  
absolute order of discharge 绝对破产解除令 7}GK%H-u  
absolute profit margin 绝对利润幅度 {^m(,K _  
absolute value 实值；绝对值 BnCKSg7V  
absolutely vested interest 绝对既得权益 R64!>o"nED  
absorbed cost 已吸收成本；已分摊成本 HxBm~Lcqy  
absorption 吸收；分摊；合并 m6 MOW&  
absorption rate 吸收率；摊配率；分摊率 +vNZW@_$D  
ACB Finance Limited 亚洲商业财务有限公司 DbZ0e5  
acceptable form of reciprocity 合理的互惠条件 4EXB;[]  
acceptable rate 适当利率；适当汇率 ]l@ qra  
acceptance agreement 承兑协议 ui"3ak+F  
acceptance for honour 参加承兑 Fhv2V,nZ<  
acceptor 承兑人；接受人；受票人 4<lQwV6=  
acceptor for honour 参加承兑人 65oWD-  
accident insurance 意外保险 ]Ni;w]KE  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~ ^>417>  
accident insurance scheme 意外保险计划 WEa2E?*  
accident year basis 意外年度基准 cO\-  
accommodation 通融；贷款 y8s!M  
accommodation bill 通融票据；空头票据 F,GN[f-  
accommodation party 汇票代发人 < AI;6/  
account balance 帐户余额；帐户结余 P_g
Yz!  
account book 帐簿 aYn8^  
account collected in advance 预收款项 9Ew7A(BG_3  
account current book 往来帐簿 O1D6^3w  
account of after-acquired property 事后取得的财产报告 ZkP{[^6d\  
account of defaulter 拖欠帐目 !@I}mQ ~  
account payable 应付帐款 \ A% eG&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R//$r%a  
account receivable 应收帐款 MlJVeod  
account receivable report 应收帐款报表 Uw/l>\  
account statement 结单；帐单；会计财务报表 E15vq6DKF  
account title 帐户名称；会计科目 `p0ypi3hn  
accountant's report 会计师报告 Kzb`$CGK  
Accountant's Report Rules 会计师报告规则 ?\/qeGW6G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0@5E|<A  
Accounting Arrangements 《会计安排》 U{~SXk'2+  
accounting basis 会计基础 spQLG_o,J  
accounting by Official Receiver 破产管理署署长呈交的帐目 J9%@VZut  
Accounting Circular 《会计通告》 3L_I[T$s  
accounting class 会计类别 8L5!T6+D&  
accounting date 记帐日期；会计结算日期 B/J&l  
accounting for money 款项核算 H^~.mBP n  
Accounting Officer 会计主任 F52B~@.  
accounting period 会计报告期；会计期 >Z Ke  
accounting policy 会计政策；会计方针 Ch_xyuJ  
accounting practice 会计惯例 m7=1%6FN3  
accounting principle 会计准则
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q+  
accounting record 会计记录 9Bdt(}0A  
accounting report 会计报告 mxFn7.|r~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 DjC
x~@  
Accounting Society of China 中国会计学会 p T[gdhc  
accounting statement 会计报表 bm}6{28R  
accounting system 会计制度；会计系统 4'Xgk
8)  
accounting transaction 会计事项；帐务交易 ;pJ2V2 g8  
accounting treatment 会计处理 D);'pKl  
accounting year 会计年度 Y'`"9Db  
accretion 增值；添加 Y\+KoR';  
accrual 应计项目；应累算数目 oc{EuW{Ag  
accrual basis 应计制；权责发生制 J?n<ydZSH  
accrual basis accounting 应计制会计；权责发生制会计 c 5`U S
 
accrue 应累算；应计 Vv*NFJ|  
accrued benefit 应累算利益 BF8"rq}r0  
accrued charges 应计费用 mzD^Y<LTd  
accrued cumulative preference share dividend 应累算的累积优先股股息 G Z}/leR  
accrued expenses 应累算费用 !q4x~G0d  
accrued interest payable 应付利息；应计未付利息 Eff\Aq{  
accrued interest receivable 应收利息；应计未收利息 >_X/[<  
accrued right 累算权益 C:\(~D*GS  
accruing profit 应累算的利润 Wv K(G3  
accumulated fiscal reserve 累积财政储备 {UH9i'y:t  
accumulated profit 累积利润；滚存溢利 ~# 7wdP  
accumulated reserve 累积储备 qJ8-9^E,L  
accumulation of surplus income 累积收益盈余 hPdx(E)8!d  
acquired assets 既得资产 N< JHjq  
acquisition 收购；购置；取得 , fb( WY  
acquisition cost 购置成本 VY'Q|[  
acquisition expenses 购置费用 Mth6-^g5  
acquisition of 100% interest 收购全部股权 ?\H.S9CZ^  
acquisition of control 取得控制权 (paf2F
`~#  
acquisition of fixed assets 购置固定资产 ,#'7)M D8  
acquisition of shell “买壳” SFjU0*B$  
acquisition price 收购价 gbOCR1PBg  
act of God 天灾 X;fy\HaU  
acting partner 执事合伙人 *
+lsZ8'^C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8&}~'4[b[$  
active partner 积极参与的合伙人 \&A+s4c")  
active trading 交投活跃 }uX|5&=~f  
actual circulation 实际流通 EychR/s  
actual cost 实际成本 [@{0o+.]'H  
actual expenditure 实际开支；实际支出 *,#q'!Hq  
actual income 实际入息；实际收入；实际收益 M?o{STt  
actual market 现货市场 6E9N(kFYs  
actual price 现货价；实际价格 Ly(P=M>"y  
actual profit 实际利润 BSXdvI 1y  
actual quotation 实盘；实际价位；实际报价 V2kWiyN  
actual year basis 按实际年度计算 73DlRt
 *  
actuals 实货 M%=P)cC  
actuarial investigation 精算调查 g0#q"v55  
actuarial principle 精算原则 % my
  
actuarial report 精算师报告 c<qe[iyt/  
Actuarial Society of Hong Kong 香港精算学会 T$b\Q  
actuarial valuation 精算师估值 85>S"%_  
actuary 精算师 aIGn9:\  
ad referendum agreement 暂定协议；有待覆核的协定 %"7WXOv&z  
ad valorem duty 从价税；按值征税 =B5E0x  
ad valorem duty system 从价税制 {HZS:AV0  
ad valorem fee 从价费 (iDBhC;/B  
ad valorem tariff 从价关税 sQk|
I x  
additional allowance 额外免税额 zW'/2W.  
additional amount for unexpired risk 未过期风险的额外款额 V;*pL1  
additional assessable profit 补加应评税利润 B1w0cS%%:  
additional assessment 补加评税 B!q?_[k,  
additional commitment 额外承担 Oje|bxQ  
additional commitment vote 额外承担拨款 ,OBQv.D3>a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &d 3HB=x  
additional dependent parent allowance 供养父母额外免税额 p~>_T7ze  
additional provision 额外拨款 J%r7<y\  
additional stamp duty 附加印花税 A TO  5  
additional tax 补加税罚款；补加税款 ~PUsgL^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 URw!7bTz  
adjudged bankrupt 被裁定破产 \|{*arS  
adjudicated bankrupt 裁定破产人 ib50LCm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A#:8X1w  
adjudication of bankruptcy 裁定破产；宣告破产 /Nq rvy=  
adjudication of insolvency 裁定无力偿还债务 di_gWE  
adjusted actual 经调整的实数；调整后的实数 ]N\6h(**wy  
adjusted current assets 经调整的流动资产；调整后的流动资产 G^"H*a  
adjusted figure 经调整的数字；调整后的数额 n2na9dX)w  
adjusted liabilities 经调整的负债；调整后的负债 3Wj,}  
adjusted loss 经调整的亏损；调整后的亏损 wG:$
6  
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 -><QFJ  
adjusted profit 经调整的利润；调整后的利润 ~j}J<4&OvC  
adjusted surplus 经调整的盈余额；调整后的盈余额 jlRS:$|R0  
adjusted value 经调整的价值；调整后的价值 {F)E\)$G  
adjustment 调整；修订；理算〔保险〕 XZBj=2~-3  
adjustment centre 调剂中心 LY1KQuY  
adjustment lag 调整过程的时间差距；调整时差 (1y='L2rj  
adjustment mechanism 调整机制 zg0%>iqO  
adjustment of loss 亏损调整 %QE5<2k  
adjustment process 调整过程；调整程序 ;z
m ks]  
adjustment range 调整幅度 ris;Iu^v0  
administered exchange rate 受管制汇率 6 BPAux.]