[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: * z,] mi%  
j2@19YXe@  
A share Ａ股；甲类股份 ]yc&ffe%  
abatement of tax 减税；减扣免税额 t0^chlJP$  
ABN AMRO Bank N.V. 荷兰银行 j
c%  
above-the-line expenditure 线上项目支出；经常预算支出 dvPK5+0W?  
above-the-line receipt 线上项目收入；经常预算收入 6V[ce4a%  
ABSA Asia Limited 南非联合亚洲有限公司 BU3VXnqT[  
absolute change 绝对数值变更 x~!gGfP  
absolute expenditure 实际开支 zk\YW'x|r  
absolute guideline figure 绝对准则数字 BKd03s=  
absolute interest 绝对权益 [SnnOqWw  
absolute order of discharge 绝对破产解除令 KwEyMR!  
absolute profit margin 绝对利润幅度 lCyBdY9n  
absolute value 实值；绝对值 33O O
%rWi  
absolutely vested interest 绝对既得权益 : `Nh}Ka0  
absorbed cost 已吸收成本；已分摊成本 d7g3V
F<j  
absorption 吸收；分摊；合并 <=1nr@L  
absorption rate 吸收率；摊配率；分摊率 tc.`P]R   
ACB Finance Limited 亚洲商业财务有限公司 Or {9?;G  
acceptable form of reciprocity 合理的互惠条件 Sbf+;:D  
acceptable rate 适当利率；适当汇率 6p=OM=R  
acceptance agreement 承兑协议 #*J+4aw3  
acceptance for honour 参加承兑 ,CG q_>Z  
acceptor 承兑人；接受人；受票人 R 4= ~  
acceptor for honour 参加承兑人 uA`EJ )d  
accident insurance 意外保险 "pa}']7#
 
Accident Insurance Association of Hong Kong 香港意外保险公会 )GbVgYkk  
accident insurance scheme 意外保险计划 hv]}b'M$  
accident year basis 意外年度基准 
o@o0V  
accommodation 通融；贷款 (z8^^j[  
accommodation bill 通融票据；空头票据 ;v}f7v '  
accommodation party 汇票代发人 WTlR>|Zdn  
account balance 帐户余额；帐户结余 TGSUbBgU  
account book 帐簿 )/32sz]~  
account collected in advance 预收款项 P~6QR m  
account current book 往来帐簿 ;+86q"&n  
account of after-acquired property 事后取得的财产报告 {pzu1*  
account of defaulter 拖欠帐目 e!eUgD  
account payable 应付帐款 `W&:*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D@-'<0=  
account receivable 应收帐款 3U.?Jbm-8  
account receivable report 应收帐款报表 [{K   
account statement 结单；帐单；会计财务报表 Ym]Dlz,o  
account title 帐户名称；会计科目 _^Ds[VAgA  
accountant's report 会计师报告 '4T]=s~N  
Accountant's Report Rules 会计师报告规则 IY* ~df  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KNI* :  
Accounting Arrangements 《会计安排》 I;=HXL  
accounting basis 会计基础 :J 7p=sX  
accounting by Official Receiver 破产管理署署长呈交的帐目 kdr?I9kwW  
Accounting Circular 《会计通告》 Oo)MxY
PU  
accounting class 会计类别 E#5$O2b#  
accounting date 记帐日期；会计结算日期 q?9x0L  
accounting for money 款项核算 TB oN8cB}  
Accounting Officer 会计主任 yf
lt2 R  
accounting period 会计报告期；会计期 NWNPq"  
accounting policy 会计政策；会计方针 r[u@[  
accounting practice 会计惯例 t;^NgkP{$  
accounting principle 会计准则 &5x ]9   
accounting record 会计记录 YtQsS U  
accounting report 会计报告 Z`W@Od$f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U\<8}+x  
Accounting Society of China 中国会计学会 z~Ec*  
accounting statement 会计报表 ]j^V5y"  
accounting system 会计制度；会计系统 RhL!Zz  
accounting transaction 会计事项；帐务交易 Pc{0Js5VzE  
accounting treatment 会计处理 |afzW=8'  
accounting year 会计年度 Eps2  
accretion 增值；添加 JQ[~N-  
accrual 应计项目；应累算数目 r )pg9}+  
accrual basis 应计制；权责发生制 =P,h5
J  
accrual basis accounting 应计制会计；权责发生制会计 );m7;}gE  
accrue 应累算；应计 MO1t0Myc  
accrued benefit 应累算利益 7aV(tMzd  
accrued charges 应计费用 Msk^H7  
accrued cumulative preference share dividend 应累算的累积优先股股息 xlhc`wdm  
accrued expenses 应累算费用 v?9  
accrued interest payable 应付利息；应计未付利息 QcXqMx  
accrued interest receivable 应收利息；应计未收利息 L,KK{o|Eq  
accrued right 累算权益 _ +"V5
z  
accruing profit 应累算的利润 GfG!CG^%  
accumulated fiscal reserve 累积财政储备 h_SDW %($  
accumulated profit 累积利润；滚存溢利 L_k'r\L  
accumulated reserve 累积储备 <<ze84E  
accumulation of surplus income 累积收益盈余 Zn-F!Lsv  
acquired assets 既得资产 0/vmj,&B(  
acquisition 收购；购置；取得 b }^ylm  
acquisition cost 购置成本 XSw!_d  
acquisition expenses 购置费用 V~9s+>  
acquisition of 100% interest 收购全部股权 A3;}C+K  
acquisition of control 取得控制权 1TuN  
acquisition of fixed assets 购置固定资产 e1 yvvi  
acquisition of shell “买壳” <c X\|dM  
acquisition price 收购价 Vk#wJ-  
act of God 天灾 Cq< a|t  
acting partner 执事合伙人 aYmC LLj  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Z2%ySO  
active partner 积极参与的合伙人 9"#,X36  
active trading 交投活跃 S<-e/`p=H  
actual circulation 实际流通 ipIexv1/S  
actual cost 实际成本 `<3/k  
actual expenditure 实际开支；实际支出 'f? =ks<  
actual income 实际入息；实际收入；实际收益 p>O>^ R  
actual market 现货市场 t/3t69\x  
actual price 现货价；实际价格 jMH=lQ+8  
actual profit 实际利润 ~zcHpxO^W  
actual quotation 实盘；实际价位；实际报价 ^xpiN
P!?a  
actual year basis 按实际年度计算 }H> }v/  
actuals 实货 9/@7NNKJ  
actuarial investigation 精算调查 Hp@nxtKxW  
actuarial principle 精算原则 !:N&tuJEv  
actuarial report 精算师报告 $v6`5;#u  
Actuarial Society of Hong Kong 香港精算学会 Q;'{~!=  
actuarial valuation 精算师估值 v&8%t 7|  
actuary 精算师 `L.  kyL  
ad referendum agreement 暂定协议；有待覆核的协定 2br xV'tk  
ad valorem duty 从价税；按值征税 qZcRK9l]F1  
ad valorem duty system 从价税制 &2,0?ra2&  
ad valorem fee 从价费 $?e_ l  
ad valorem tariff 从价关税 5V{> 82  
additional allowance 额外免税额 zS6oz=  
additional amount for unexpired risk 未过期风险的额外款额 wB~5&:]jr  
additional assessable profit 补加应评税利润 w<0F-0:8  
additional assessment 补加评税 9A-=T>|of  
additional commitment 额外承担 qkg`4'rLg  
additional commitment vote 额外承担拨款 BbV@ziL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Hl3%+f  
additional dependent parent allowance 供养父母额外免税额 A:?|\ r  
additional provision 额外拨款 XEB1%. p  
additional stamp duty 附加印花税 .}O _5b(  
additional tax 补加税罚款；补加税款 UP})j.z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;ye5HlH}.  
adjudged bankrupt 被裁定破产 Vzs_g]V  
adjudicated bankrupt 裁定破产人 {tN?)~ZQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 f\{ynC2m  
adjudication of bankruptcy 裁定破产；宣告破产 X}W4dpU,  
adjudication of insolvency 裁定无力偿还债务 T08SG B]  
adjusted actual 经调整的实数；调整后的实数 m! 3e>cI  
adjusted current assets 经调整的流动资产；调整后的流动资产 !=Hu?F p  
adjusted figure 经调整的数字；调整后的数额 |@+/R .l  
adjusted liabilities 经调整的负债；调整后的负债 ZliJc7lss  
adjusted loss 经调整的亏损；调整后的亏损 'Pm.b}p<  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 !I8m(axW  
adjusted profit 经调整的利润；调整后的利润 ZSUbPz  
adjusted surplus 经调整的盈余额；调整后的盈余额 ! /^Jma7n  
adjusted value 经调整的价值；调整后的价值 |BC/ERms  
adjustment 调整；修订；理算〔保险〕 C =sEgtEI  
adjustment centre 调剂中心 2#1G)XI  
adjustment lag 调整过程的时间差距；调整时差 1c%ee$Q  
adjustment mechanism 调整机制 ! L=RhMI  
adjustment of loss 亏损调整 ?4^ 8C4  
adjustment process 调整过程；调整程序 mbS`+)1=l  
adjustment range 调整幅度 FS1> J%P  
administered exchange rate 受管制汇率 ]8c%)%Vi