[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: zas&gsl-;  
]XEyG7D  
A share Ａ股；甲类股份 ..8t1+S6]  
abatement of tax 减税；减扣免税额 <\^o
  
ABN AMRO Bank N.V. 荷兰银行 ! *sXLlS  
above-the-line expenditure 线上项目支出；经常预算支出 hH1Q:}a  
above-the-line receipt 线上项目收入；经常预算收入 :b44LXKCP  
ABSA Asia Limited 南非联合亚洲有限公司 `nyz,  
absolute change 绝对数值变更 D",L.  
absolute expenditure 实际开支 &gXL{cK'%  
absolute guideline figure 绝对准则数字 V|'@D#\  
absolute interest 绝对权益 SiaNL:  
absolute order of discharge 绝对破产解除令 !.j{vvQ/  
absolute profit margin 绝对利润幅度 ;O hQBAC  
absolute value 实值；绝对值 s9wzN6re  
absolutely vested interest 绝对既得权益 DS(>R!bb  
absorbed cost 已吸收成本；已分摊成本 FFw(`[A_  
absorption 吸收；分摊；合并 .:j{d}p}  
absorption rate 吸收率；摊配率；分摊率 "rn  
ACB Finance Limited 亚洲商业财务有限公司 s=jmvvs_V}  
acceptable form of reciprocity 合理的互惠条件 nnPT08$  
acceptable rate 适当利率；适当汇率 QPf\lN/$4d  
acceptance agreement 承兑协议 $l7}e=1
 
acceptance for honour 参加承兑 SSF:PTeG>  
acceptor 承兑人；接受人；受票人 jv~#'=T'  
acceptor for honour 参加承兑人 LG,?,%_s  
accident insurance 意外保险 R1LirZlzJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 :(~<BiqR(  
accident insurance scheme 意外保险计划 D=a*Xu2zq  
accident year basis 意外年度基准 ,5c7jZ5H  
accommodation 通融；贷款 `?$-T5Rr  
accommodation bill 通融票据；空头票据 6n 2RTH  
accommodation party 汇票代发人 4xW~@meNB  
account balance 帐户余额；帐户结余 y05!-G:Y\  
account book 帐簿 Hi[lN7ma8  
account collected in advance 预收款项 6Mc&=}bV  
account current book 往来帐簿 Vl1.]'p_  
account of after-acquired property 事后取得的财产报告 ]&]G  
account of defaulter 拖欠帐目 ^ZsIQ4@`  
account payable 应付帐款 k$%{w\?Jf  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J8~hIy6]  
account receivable 应收帐款 w~B1TfqNo  
account receivable report 应收帐款报表 zdJPMNHg  
account statement 结单；帐单；会计财务报表 ']2Vf]dB  
account title 帐户名称；会计科目 X]}ai5  
accountant's report 会计师报告 ??nT[bhQ  
Accountant's Report Rules 会计师报告规则 ia\Gmh  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -`q!mdA2  
Accounting Arrangements 《会计安排》 oX)a6FXK>  
accounting basis 会计基础 .'M.yE~5J  
accounting by Official Receiver 破产管理署署长呈交的帐目 'n7|fjX?Y  
Accounting Circular 《会计通告》 =M 8Mt/P  
accounting class 会计类别 E4Q`)6]0  
accounting date 记帐日期；会计结算日期 *m"@*O'  
accounting for money 款项核算 ^iEf"r  
Accounting Officer 会计主任 R,D/:k'~k  
accounting period 会计报告期；会计期 {($mLfC4  
accounting policy 会计政策；会计方针 DH\Ox>b=  
accounting practice 会计惯例 ]rGd!"q  
accounting principle 会计准则 ruagJS)+  
accounting record 会计记录 ;fqp!|J  
accounting report 会计报告 ;,U@zB;\%(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jF6Q:`k  
Accounting Society of China 中国会计学会 1R-0b{w[  
accounting statement 会计报表 MMa`}wSs  
accounting system 会计制度；会计系统 9Y2u/|!.3  
accounting transaction 会计事项；帐务交易 _~Od G  
accounting treatment 会计处理 z]g#2xD2  
accounting year 会计年度 bzpi7LKN  
accretion 增值；添加 }%wP^6G*x\  
accrual 应计项目；应累算数目 P:6K  
accrual basis 应计制；权责发生制 fQ~~%#z1  
accrual basis accounting 应计制会计；权责发生制会计 0D4 4  
accrue 应累算；应计 (1S9+H>g  
accrued benefit 应累算利益 {!( htg;  
accrued charges 应计费用 im<!JMI  
accrued cumulative preference share dividend 应累算的累积优先股股息 u@D5SkT  
accrued expenses 应累算费用 ~jKIuO/  
accrued interest payable 应付利息；应计未付利息 ,?U(PEO\f  
accrued interest receivable 应收利息；应计未收利息 uu4!e{K  
accrued right 累算权益 =:T"naY(  
accruing profit 应累算的利润 LL:N/1ysG  
accumulated fiscal reserve 累积财政储备 8 u[.s`^  
accumulated profit 累积利润；滚存溢利 ,^4"
e (  
accumulated reserve 累积储备 + ,]&&  
accumulation of surplus income 累积收益盈余 ~xam ;]2  
acquired assets 既得资产 si%V63^lN  
acquisition 收购；购置；取得 .))k
  
acquisition cost 购置成本 q:vN3#=^qf  
acquisition expenses 购置费用 aEQrBs  
acquisition of 100% interest 收购全部股权 2:.$:wS  
acquisition of control 取得控制权 ~mH'8K|l  
acquisition of fixed assets 购置固定资产 ,f>^q"  
acquisition of shell “买壳” U#Kw+slM  
acquisition price 收购价 !U5Cwq  
act of God 天灾 s!0
9cS  
acting partner 执事合伙人 G|?V}pZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 l+(B~v  
active partner 积极参与的合伙人 )jI4]6  
active trading 交投活跃 pkIQ,W{Ke  
actual circulation 实际流通 8oHIXnK  
actual cost 实际成本 +7"UF) ~k  
actual expenditure 实际开支；实际支出 Yo5ged]i  
actual income 实际入息；实际收入；实际收益 !N:w?zsp  
actual market 现货市场 T}p|_)&y  
actual price 现货价；实际价格 JKYtBXOl  
actual profit 实际利润 !`U #Pjp.  
actual quotation 实盘；实际价位；实际报价 P'5Lu  
actual year basis 按实际年度计算 ctb , w  
actuals 实货 UT_ t]m  
actuarial investigation 精算调查 UWCm:eRQ  
actuarial principle 精算原则 ,+Ya'4x  
actuarial report 精算师报告 M;-FW5O't  
Actuarial Society of Hong Kong 香港精算学会 H6#SP~V  
actuarial valuation 精算师估值 _Axw$oYS  
actuary 精算师 kYS\TMt,C  
ad referendum agreement 暂定协议；有待覆核的协定 BaCzN;)  
ad valorem duty 从价税；按值征税 }/xdHt  
ad valorem duty system 从价税制 }D ~m%%,  
ad valorem fee 从价费 A[88IMZs  
ad valorem tariff 从价关税 Q>=/u-  
additional allowance 额外免税额 i[U=-4 J  
additional amount for unexpired risk 未过期风险的额外款额 jN+2+P%OL  
additional assessable profit 补加应评税利润 2JHF*zvO-  
additional assessment 补加评税 TTxSl p2=;  
additional commitment 额外承担 ]w8h# p  
additional commitment vote 额外承担拨款 )]}68}9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q|Pm8{8  
additional dependent parent allowance 供养父母额外免税额 \Zk<|T61$  
additional provision 额外拨款 ijNI6_eU  
additional stamp duty 附加印花税 k"`^vV[{F  
additional tax 补加税罚款；补加税款 ]%5gPfv[T  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 j1@PfKh  
adjudged bankrupt 被裁定破产 RoD9  
adjudicated bankrupt 裁定破产人 :)
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adjudication fee 裁定费；评定印花税额手续费；评估契据费 P_N},Xry  
adjudication of bankruptcy 裁定破产；宣告破产 SkXx:@  
adjudication of insolvency 裁定无力偿还债务 zy9W{{:P(1  
adjusted actual 经调整的实数；调整后的实数 vinn|_s%  
adjusted current assets 经调整的流动资产；调整后的流动资产 oA ]F`N=  
adjusted figure 经调整的数字；调整后的数额 (5^SL Y  
adjusted liabilities 经调整的负债；调整后的负债 `\-mqe  
adjusted loss 经调整的亏损；调整后的亏损 0[OlJMVf  
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 ?rwHkPJ{*  
adjusted profit 经调整的利润；调整后的利润 YP}r15P  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ef6LBNWY.  
adjusted value 经调整的价值；调整后的价值 s[/)v:  
adjustment 调整；修订；理算〔保险〕 ]n|lHZR  
adjustment centre 调剂中心 |fWR[\NU  
adjustment lag 调整过程的时间差距；调整时差 m3 b?f B  
adjustment mechanism 调整机制 'P >h2^z  
adjustment of loss 亏损调整 $5yH8JU  
adjustment process 调整过程；调整程序  -L y A  
adjustment range 调整幅度 +?[iB"F  
administered exchange rate 受管制汇率 !L'O")!3