[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: HygY>s+3[  
.LRxP#B  
A share Ａ股；甲类股份 w_4]xgS:  
abatement of tax 减税；减扣免税额 9>#:/g/  
ABN AMRO Bank N.V. 荷兰银行  b2&V  
above-the-line expenditure 线上项目支出；经常预算支出 6V+ qnUk  
above-the-line receipt 线上项目收入；经常预算收入 i=32KI(%  
ABSA Asia Limited 南非联合亚洲有限公司 rba;&D;  
absolute change 绝对数值变更 Hj1 EGCA  
absolute expenditure 实际开支 5[9bWB{  
absolute guideline figure 绝对准则数字 "?
GebA  
absolute interest 绝对权益 OAZ#|U   
absolute order of discharge 绝对破产解除令 j#6|V]l  
absolute profit margin 绝对利润幅度 W:VP1 :  
absolute value 实值；绝对值 oXt,e  
absolutely vested interest 绝对既得权益 0-3rQ~u  
absorbed cost 已吸收成本；已分摊成本 + |%
Sx  
absorption 吸收；分摊；合并 .2\ 0~x""  
absorption rate 吸收率；摊配率；分摊率 w*w?S  
ACB Finance Limited 亚洲商业财务有限公司 w[Ep*-yeI  
acceptable form of reciprocity 合理的互惠条件 $H'X V"<o  
acceptable rate 适当利率；适当汇率 ftavbNR`W  
acceptance agreement 承兑协议 m>e3vu  
acceptance for honour 参加承兑 D0]a\,aZ  
acceptor 承兑人；接受人；受票人 =S]a&*M  
acceptor for honour 参加承兑人 1(GHCxA8G  
accident insurance 意外保险 \Z-2leL)j  
Accident Insurance Association of Hong Kong 香港意外保险公会 B7-RU<n  
accident insurance scheme 意外保险计划 YY4-bNj[p  
accident year basis 意外年度基准 QI!i  
accommodation 通融；贷款 M_D6i%b^  
accommodation bill 通融票据；空头票据 N\1/JW+  
accommodation party 汇票代发人 <3O T>E
[  
account balance 帐户余额；帐户结余 6=PiVwI  
account book 帐簿 M\+*P,i
 
account collected in advance 预收款项 nyT[^n  
account current book 往来帐簿 g.#+z'l  
account of after-acquired property 事后取得的财产报告 s3lwu :4f  
account of defaulter 拖欠帐目 3@O0^v-  
account payable 应付帐款 r7!J&8;{K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z]$j7dp  
account receivable 应收帐款 ; a/cty0Ch  
account receivable report 应收帐款报表 C@HD(..
#  
account statement 结单；帐单；会计财务报表 NyI;v=  
account title 帐户名称；会计科目 K{}4zuZ  
accountant's report 会计师报告 MdhT!?  
Accountant's Report Rules 会计师报告规则 /k7wwZiY@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "g
NK><  
Accounting Arrangements 《会计安排》 {%']w  
accounting basis 会计基础 ~ |,e_ zA  
accounting by Official Receiver 破产管理署署长呈交的帐目 C'9 1d7E  
Accounting Circular 《会计通告》 In
uc(_I  
accounting class 会计类别 f@:CyB GQ  
accounting date 记帐日期；会计结算日期 RyRqH:p)3  
accounting for money 款项核算 0B0G2t&hr  
Accounting Officer 会计主任 ZZ A.a  
accounting period 会计报告期；会计期 VVrwOoCN  
accounting policy 会计政策；会计方针 uJ'9R`E ]1  
accounting practice 会计惯例 ! VRI_c  
accounting principle 会计准则 J/4y|8T/y  
accounting record 会计记录 Wm6dQQ;Bj  
accounting report 会计报告 qCJ=Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qZG-Lh  
Accounting Society of China 中国会计学会 $M]%vG  
accounting statement 会计报表 ^[M~K5Y  
accounting system 会计制度；会计系统 r2G*!qK*1  
accounting transaction 会计事项；帐务交易 i1/}XV  
accounting treatment 会计处理 .Y/-8H-3v  
accounting year 会计年度 `5"/dC  
accretion 增值；添加 &R\XUxI  
accrual 应计项目；应累算数目 y=o=1(  
accrual basis 应计制；权责发生制 Tj,Nmb>Q7'  
accrual basis accounting 应计制会计；权责发生制会计 8SD}nFQ  
accrue 应累算；应计 YbvX$/zGu  
accrued benefit 应累算利益 :2q ?>\  
accrued charges 应计费用 -"Gl 4)  
accrued cumulative preference share dividend 应累算的累积优先股股息 !5;t#4=  
accrued expenses 应累算费用 BpXEK.X w  
accrued interest payable 应付利息；应计未付利息 qU6BA\ZL  
accrued interest receivable 应收利息；应计未收利息 !=M/j}  
accrued right 累算权益 @bQ!zCI  
accruing profit 应累算的利润 Kpu<rKP`  
accumulated fiscal reserve 累积财政储备 tq E>Zx=X  
accumulated profit 累积利润；滚存溢利 V/ UB9)i+  
accumulated reserve 累积储备 x9*ys;~w  
accumulation of surplus income 累积收益盈余 Hz4uZ*7\|  
acquired assets 既得资产 gO{W#%  
acquisition 收购；购置；取得 0 e9A+&r  
acquisition cost 购置成本 F>Mr<k=@;  
acquisition expenses 购置费用 ~M[>m~8  
acquisition of 100% interest 收购全部股权 59qnEIi  
acquisition of control 取得控制权 aT/KT,!  
acquisition of fixed assets 购置固定资产 HU3Vv<lz  
acquisition of shell “买壳” pFH?/D /q  
acquisition price 收购价 bVmvjY4  
act of God 天灾 xDe47&qKM  
acting partner 执事合伙人 kO M-  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2vXGO|W  
active partner 积极参与的合伙人 bG1 ofsU  
active trading 交投活跃 ,yi2O]5e>!  
actual circulation 实际流通 NQ3|\<Wt  
actual cost 实际成本 }-@I#9  
actual expenditure 实际开支；实际支出 fsb=8>}63}  
actual income 实际入息；实际收入；实际收益 j)<[j&OWw  
actual market 现货市场 ^*zW"s  
actual price 现货价；实际价格 IHfSkFz`j  
actual profit 实际利润 v*gLNB,ZH  
actual quotation 实盘；实际价位；实际报价 ?ZM^%]/+  
actual year basis 按实际年度计算 ;W4:#/~14  
actuals 实货 8|_K  
actuarial investigation 精算调查 9/QS0  
actuarial principle 精算原则 %1@.7uTN  
actuarial report 精算师报告 |<2JQ[]  
Actuarial Society of Hong Kong 香港精算学会 a#6,#Q"  
actuarial valuation 精算师估值 t;~-_{
  
actuary 精算师 /T4VJ{D  
ad referendum agreement 暂定协议；有待覆核的协定 |<7i|J  
ad valorem duty 从价税；按值征税 #s/{u RYQ  
ad valorem duty system 从价税制 )[RpZpd`*  
ad valorem fee 从价费 !}C4{Bgt*  
ad valorem tariff 从价关税 +;5Wp$M\  
additional allowance 额外免税额 pIrv$^  
additional amount for unexpired risk 未过期风险的额外款额 } pSt@3o,  
additional assessable profit 补加应评税利润 )<tzm'Rc  
additional assessment 补加评税 %!#rrt,F  
additional commitment 额外承担 iu+zw[f  
additional commitment vote 额外承担拨款 SSo~.)J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 TosPk(o (  
additional dependent parent allowance 供养父母额外免税额 ^S:cNRSW"  
additional provision 额外拨款 {[rO2<MkA#  
additional stamp duty 附加印花税 V&$ J;  
additional tax 补加税罚款；补加税款 _g^E%@'W  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~&vA_/M  
adjudged bankrupt 被裁定破产 D'Jm!Ap  
adjudicated bankrupt 裁定破产人 = ulr_i%Xs  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 oT$(<$&<  
adjudication of bankruptcy 裁定破产；宣告破产 @DUN;L 4  
adjudication of insolvency 裁定无力偿还债务 @)S sKk|  
adjusted actual 经调整的实数；调整后的实数 o x03c  
adjusted current assets 经调整的流动资产；调整后的流动资产 kwDj K"  
adjusted figure 经调整的数字；调整后的数额 Gl dH SCy  
adjusted liabilities 经调整的负债；调整后的负债 Q;d+]xj  
adjusted loss 经调整的亏损；调整后的亏损 c g3Cl[s  
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 AD0ptHUBa  
adjusted profit 经调整的利润；调整后的利润 5?S{W  
adjusted surplus 经调整的盈余额；调整后的盈余额 `S uS)RhA)  
adjusted value 经调整的价值；调整后的价值 ?nj"Ptzs  
adjustment 调整；修订；理算〔保险〕 jcT{ugpq  
adjustment centre 调剂中心 M^!C?(Hx^x  
adjustment lag 调整过程的时间差距；调整时差 #3AYz82w  
adjustment mechanism 调整机制 :%+^}   
adjustment of loss 亏损调整 ~m009  
adjustment process 调整过程；调整程序 |SwZi'p  
adjustment range 调整幅度 \pT^Zhp)  
administered exchange rate 受管制汇率 } D&"z8mP