[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: 5hH6G  
f5yux}A{  
A share Ａ股；甲类股份 &Ky 
u@Tt  
abatement of tax 减税；减扣免税额 yw*mA1v  
ABN AMRO Bank N.V. 荷兰银行 NB W%.z  
above-the-line expenditure 线上项目支出；经常预算支出 2}Z4a\YX  
above-the-line receipt 线上项目收入；经常预算收入 X=p3KzzX  
ABSA Asia Limited 南非联合亚洲有限公司 *L;pcg8{  
absolute change 绝对数值变更 Z'}(
t,  
absolute expenditure 实际开支 Y=:KM~2hv  
absolute guideline figure 绝对准则数字 v :+8U[x  
absolute interest 绝对权益 s@ 20#D  
absolute order of discharge 绝对破产解除令 b%[nB  
absolute profit margin 绝对利润幅度 ^#BGA| j  
absolute value 实值；绝对值 m/<F 5R  
absolutely vested interest 绝对既得权益 KM6N'x^z  
absorbed cost 已吸收成本；已分摊成本 9o`7Kc/g  
absorption 吸收；分摊；合并 JIP+ !2  
absorption rate 吸收率；摊配率；分摊率 j FPU zB"  
ACB Finance Limited 亚洲商业财务有限公司 ia^%Wg7  
acceptable form of reciprocity 合理的互惠条件  M<Wn]}7!  
acceptable rate 适当利率；适当汇率 ovDJ{3L6O  
acceptance agreement 承兑协议 5i4V5N>3  
acceptance for honour 参加承兑 AvrL9D  
acceptor 承兑人；接受人；受票人 c:ll
OHA  
acceptor for honour 参加承兑人 [*9YIjn  
accident insurance 意外保险 GDHK.?GY  
Accident Insurance Association of Hong Kong 香港意外保险公会 b'7z DZI]  
accident insurance scheme 意外保险计划 5PGlR!^  
accident year basis 意外年度基准 \o:ELa HY  
accommodation 通融；贷款 /UpD$,T|^|  
accommodation bill 通融票据；空头票据 -Wlp=#9  
accommodation party 汇票代发人 f2O*8^^Y{Q  
account balance 帐户余额；帐户结余 Y^f94s:2S  
account book 帐簿 P.LuF(?$  
account collected in advance 预收款项 4fw1_pv_D  
account current book 往来帐簿 /ojO>Y[<   
account of after-acquired property 事后取得的财产报告 .~.``a  
account of defaulter 拖欠帐目 ([,vX"4  
account payable 应付帐款 M&qh]v gC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :DdBn.  
account receivable 应收帐款 3XeXzPj  
account receivable report 应收帐款报表 I*A0?{  
account statement 结单；帐单；会计财务报表 t."g\;  
account title 帐户名称；会计科目 m]FaEQVoE  
accountant's report 会计师报告 9Z,*h-o  
Accountant's Report Rules 会计师报告规则 [=F>#8=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hWD !  
Accounting Arrangements 《会计安排》 Hp)X^O"  
accounting basis 会计基础 Iv$:`7|crX  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~L%Pz0Gg  
Accounting Circular 《会计通告》 tZaD${
 
accounting class 会计类别 V$/u  
accounting date 记帐日期；会计结算日期 J [ YtA  
accounting for money 款项核算 Gb(C#,xbK  
Accounting Officer 会计主任 @br@[RpB  
accounting period 会计报告期；会计期 omM&{ }8g  
accounting policy 会计政策；会计方针 1~}m.ER  
accounting practice 会计惯例 hLb;5u&!kW  
accounting principle 会计准则 vk @%R  
accounting record 会计记录 $; Q$W9+  
accounting report 会计报告 ]2Sfkl0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :tRf@bD#  
Accounting Society of China 中国会计学会 :s'o~  
accounting statement 会计报表 %55@3)V8Rf  
accounting system 会计制度；会计系统 zRwb"  
accounting transaction 会计事项；帐务交易 Yim{U:F  
accounting treatment 会计处理 TZ?Os4+  
accounting year 会计年度
fCgBH~w,9  
accretion 增值；添加 A<4_DVd@@  
accrual 应计项目；应累算数目 bTZ>@~$
 
accrual basis 应计制；权责发生制 &qJPwO  
accrual basis accounting 应计制会计；权责发生制会计 3
gb|x?  
accrue 应累算；应计 0B=[80K;8  
accrued benefit 应累算利益 e8$l0gzaD  
accrued charges 应计费用 TT'Ofvdc  
accrued cumulative preference share dividend 应累算的累积优先股股息 cVO ,~I\\  
accrued expenses 应累算费用 Dc08D4   
accrued interest payable 应付利息；应计未付利息 A0G)imsW:_  
accrued interest receivable 应收利息；应计未收利息  }10\K  
accrued right 累算权益
}$o*  
accruing profit 应累算的利润 9|' |BC  
accumulated fiscal reserve 累积财政储备 HbcOTd)=5  
accumulated profit 累积利润；滚存溢利 Aj[?aL  
accumulated reserve 累积储备 e # t3u_  
accumulation of surplus income 累积收益盈余 U
1OFDXHG  
acquired assets 既得资产 rkkU"l$v  
acquisition 收购；购置；取得 $tI]rU  
acquisition cost 购置成本 6yY.!HRkr  
acquisition expenses 购置费用 m23+kj)+VY  
acquisition of 100% interest 收购全部股权 puOC60zI  
acquisition of control 取得控制权 N;uUx#z  
acquisition of fixed assets 购置固定资产 t)` p@]j  
acquisition of shell “买壳” Jlp<koy  
acquisition price 收购价 0axxQ!Ivx  
act of God 天灾 F8H'^3`b`U  
acting partner 执事合伙人 /D<"wF }@J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7KU~(?|:h  
active partner 积极参与的合伙人 P''X_1oMC  
active trading 交投活跃 !=3Rg-'d1  
actual circulation 实际流通 L'lF/qe^  
actual cost 实际成本 *I0Tbc O  
actual expenditure 实际开支；实际支出 'Y.Vn P&H  
actual income 实际入息；实际收入；实际收益 Br}h/!NU/  
actual market 现货市场 J{`eLmTu  
actual price 现货价；实际价格
|g%mP1O  
actual profit 实际利润 j Fma|y  
actual quotation 实盘；实际价位；实际报价 %JtbRs(~q  
actual year basis 按实际年度计算 {Hl[C]25X  
actuals 实货 oBA`|yW{U  
actuarial investigation 精算调查 [*)Z!
)  
actuarial principle 精算原则 .x!T+`l>8I  
actuarial report 精算师报告 P-CB;\  
Actuarial Society of Hong Kong 香港精算学会 n 6{2]&sd  
actuarial valuation 精算师估值 h>alGLN>  
actuary 精算师 Rs*vm  
ad referendum agreement 暂定协议；有待覆核的协定 1j0-9Kg'  
ad valorem duty 从价税；按值征税 ;#TaZN  
ad valorem duty system 从价税制 mffIf1f  
ad valorem fee 从价费 -I": Z2.fR  
ad valorem tariff 从价关税 pQMtj0(y  
additional allowance 额外免税额 B<7/,d'  
additional amount for unexpired risk 未过期风险的额外款额 EATu KLP\  
additional assessable profit 补加应评税利润 'xnnLCm.
 
additional assessment 补加评税 \hlR]m!C  
additional commitment 额外承担 Rrg8{DZhv  
additional commitment vote 额外承担拨款 /4$4h;_8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &.Q8Mi aT  
additional dependent parent allowance 供养父母额外免税额 jTb-;4N'  
additional provision 额外拨款 {fV}gR2  
additional stamp duty 附加印花税 at6149B\)  
additional tax 补加税罚款；补加税款 B& Y_2)v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 iWE)<h  
adjudged bankrupt 被裁定破产 fQ 7 vL~E  
adjudicated bankrupt 裁定破产人 zP!J/}z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <YFY{VC(  
adjudication of bankruptcy 裁定破产；宣告破产 mM
/i^zT  
adjudication of insolvency 裁定无力偿还债务 :?Y$bX}a  
adjusted actual 经调整的实数；调整后的实数 ZDx@^P y  
adjusted current assets 经调整的流动资产；调整后的流动资产 "w_N'-}#  
adjusted figure 经调整的数字；调整后的数额 K-eY|n  
adjusted liabilities 经调整的负债；调整后的负债 uS+k^ #  
adjusted loss 经调整的亏损；调整后的亏损 %zeATM[`  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 4v'A\~ZU  
adjusted profit 经调整的利润；调整后的利润 %O%=rUD  
adjusted surplus 经调整的盈余额；调整后的盈余额 -x`G2i  
adjusted value 经调整的价值；调整后的价值 '9?;"=6(  
adjustment 调整；修订；理算〔保险〕 UsQ4~e 4-  
adjustment centre 调剂中心 k+^'?D--'P  
adjustment lag 调整过程的时间差距；调整时差 }-@4vl x$  
adjustment mechanism 调整机制 cK`"lxO  
adjustment of loss 亏损调整 6rN(_Oi-  
adjustment process 调整过程；调整程序 7@}$|u:JUF  
adjustment range 调整幅度 S/[E8T"  
administered exchange rate 受管制汇率 7=XL !:P