[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: UO<uG#FB  
)ckx&e  
A share Ａ股；甲类股份 =*8"ci$  
abatement of tax 减税；减扣免税额 ,dZ 9=]  
ABN AMRO Bank N.V. 荷兰银行 [OH>NpL  
above-the-line expenditure 线上项目支出；经常预算支出 Zu&trxnNf[  
above-the-line receipt 线上项目收入；经常预算收入 7D9R^\K  
ABSA Asia Limited 南非联合亚洲有限公司 @_N -> l  
absolute change 绝对数值变更 hl6al:Y  
absolute expenditure 实际开支 |06J4H~k  
absolute guideline figure 绝对准则数字 LO#{  
absolute interest 绝对权益 d 'x;]#S  
absolute order of discharge 绝对破产解除令 "pMXTRb  
absolute profit margin 绝对利润幅度 P,I3E?! j  
absolute value 实值；绝对值 "/ @ ; 6   
absolutely vested interest 绝对既得权益 >tib21*  
absorbed cost 已吸收成本；已分摊成本 2kCJqyWy
 
absorption 吸收；分摊；合并 ;E*^AW  
absorption rate 吸收率；摊配率；分摊率 rUx%2O|qu  
ACB Finance Limited 亚洲商业财务有限公司 % fA0XRM  
acceptable form of reciprocity 合理的互惠条件 >%Y.X38Z[  
acceptable rate 适当利率；适当汇率 oDKgW?x  
acceptance agreement 承兑协议 Ha q23K  
acceptance for honour 参加承兑 @OwU[\6fc}  
acceptor 承兑人；接受人；受票人 ELY$ ]^T  
acceptor for honour 参加承兑人 .!)7x3|$[  
accident insurance 意外保险 w:z_EV!&  
Accident Insurance Association of Hong Kong 香港意外保险公会 K{q(/>:  
accident insurance scheme 意外保险计划 ^B1vvb  
accident year basis 意外年度基准 kE6\G}zj  
accommodation 通融；贷款 My)}oN7\z  
accommodation bill 通融票据；空头票据 LoBKR c2t  
accommodation party 汇票代发人 p)TH^87  
account balance 帐户余额；帐户结余 Szwa2IdI.  
account book 帐簿 r8Gq\
^  
account collected in advance 预收款项 qDcl;{L  
account current book 往来帐簿 AbcLH
V.  
account of after-acquired property 事后取得的财产报告 v,g,c`BjK  
account of defaulter 拖欠帐目 e[Q(OV5(R  
account payable 应付帐款 xu& v(C9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eYsO%y\I  
account receivable 应收帐款 0F
Eb[+N  
account receivable report 应收帐款报表 ukG1<j7.  
account statement 结单；帐单；会计财务报表 '|WMt g  
account title 帐户名称；会计科目 +k8><_vr}  
accountant's report 会计师报告 ~jF5%Gu  
Accountant's Report Rules 会计师报告规则 63:ZDQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xvpS%MS  
Accounting Arrangements 《会计安排》 _|*3uGo:  
accounting basis 会计基础 2Ybz`O!  
accounting by Official Receiver 破产管理署署长呈交的帐目 Yng9_w9Y  
Accounting Circular 《会计通告》 9H.E15B  
accounting class 会计类别 y}#bCRy~.A  
accounting date 记帐日期；会计结算日期 `@Kh>K  
accounting for money 款项核算 ckhW?T>l  
Accounting Officer 会计主任 G=~T)e  
accounting period 会计报告期；会计期 V4VTP]'n  
accounting policy 会计政策；会计方针 p(f)u]1`  
accounting practice 会计惯例 /\#
qz.c2K  
accounting principle 会计准则 ?*}V>h 8m)  
accounting record 会计记录 mYa0_P%^  
accounting report 会计报告 0 w@~ynW[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <
7^_M*F9  
Accounting Society of China 中国会计学会 /l: 3*u  
accounting statement 会计报表 <=19KSGFt  
accounting system 会计制度；会计系统 H6'xXS  
accounting transaction 会计事项；帐务交易 `[o^w(l:5@  
accounting treatment 会计处理 =;@5Ue J  
accounting year 会计年度 VQqEsnkz  
accretion 增值；添加 ;[dcbyu@  
accrual 应计项目；应累算数目 UXIq>[2Z1  
accrual basis 应计制；权责发生制 WOgbz&S?J  
accrual basis accounting 应计制会计；权责发生制会计 'SOp!h$  
accrue 应累算；应计 2}509X(*  
accrued benefit 应累算利益 fdp/cwd  
accrued charges 应计费用 Y Xn)?  
accrued cumulative preference share dividend 应累算的累积优先股股息 SjG=H
%  
accrued expenses 应累算费用 !:e}d+F  
accrued interest payable 应付利息；应计未付利息 atW;S99#  
accrued interest receivable 应收利息；应计未收利息 X "1q$xwc  
accrued right 累算权益 Q1s`d?P/`  
accruing profit 应累算的利润 hQl3F6-ud  
accumulated fiscal reserve 累积财政储备 =_Qt&B)  
accumulated profit 累积利润；滚存溢利 D!)'c(b  
accumulated reserve 累积储备 Pi)`[\{  
accumulation of surplus income 累积收益盈余 T#er5WOH  
acquired assets 既得资产 rq2XFSXn  
acquisition 收购；购置；取得 g-')|0py  
acquisition cost 购置成本 [/5>)HK} C  
acquisition expenses 购置费用 d!w32Y,.  
acquisition of 100% interest 收购全部股权 `2S%l,>)#  
acquisition of control 取得控制权 / ^!( rHf  
acquisition of fixed assets 购置固定资产 {b]WLBy  
acquisition of shell “买壳” !|Vjv}UO  
acquisition price 收购价 @c7 On)sy  
act of God 天灾 fN
t  
acting partner 执事合伙人 A
O/J:`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4S03W
 
active partner 积极参与的合伙人 V-J
\!CHX  
active trading 交投活跃 ScM2_k`D  
actual circulation 实际流通 tTQ>pg1{qh  
actual cost 实际成本 B`T9dL[E4  
actual expenditure 实际开支；实际支出 c#Ux{^ZE  
actual income 实际入息；实际收入；实际收益 r1F5&?{q  
actual market 现货市场 qYbod+U
X  
actual price 现货价；实际价格 }Y<(1w  
actual profit 实际利润 M|Z]B<_x  
actual quotation 实盘；实际价位；实际报价 d{9jd{ _#G  
actual year basis 按实际年度计算 0=-h9W{zI  
actuals 实货 :vV?Yv%P)n  
actuarial investigation 精算调查 U .e Urzu  
actuarial principle 精算原则 %T1(3T{Li  
actuarial report 精算师报告 ){8^l0b  
Actuarial Society of Hong Kong 香港精算学会 g($y4~#  
actuarial valuation 精算师估值 ]9b*!n<z  
actuary 精算师 MPM_/dn-  
ad referendum agreement 暂定协议；有待覆核的协定 srg#<oH|{c  
ad valorem duty 从价税；按值征税 Udd|.JRd  
ad valorem duty system 从价税制 `q4\w[0+p  
ad valorem fee 从价费 ]sbu9O ^"f  
ad valorem tariff 从价关税 7j._3'M=Kc  
additional allowance 额外免税额 #l{q
b]n]  
additional amount for unexpired risk 未过期风险的额外款额 ~~wz05oRG  
additional assessable profit 补加应评税利润 ?vM{9!M  
additional assessment 补加评税 2/(gf[elX  
additional commitment 额外承担 ' 71D:%p  
additional commitment vote 额外承担拨款 FnL~8otPF'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mezP"N=L~  
additional dependent parent allowance 供养父母额外免税额 C 5)G^  
additional provision 额外拨款 OG}0{?  
additional stamp duty 附加印花税 cBc6*%ZD  
additional tax 补加税罚款；补加税款 'B6D&xn'%&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Sh{odrMj*  
adjudged bankrupt 被裁定破产 B#sc!eLmU&  
adjudicated bankrupt 裁定破产人 [R& P.E7w'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ><^A4s  
adjudication of bankruptcy 裁定破产；宣告破产 RwY) O5  
adjudication of insolvency 裁定无力偿还债务 ioh_5 5e  
adjusted actual 经调整的实数；调整后的实数 0( /eSmet  
adjusted current assets 经调整的流动资产；调整后的流动资产 h:j-Xd$H+  
adjusted figure 经调整的数字；调整后的数额 q$U;\Mg)  
adjusted liabilities 经调整的负债；调整后的负债 K;S&91V)=  
adjusted loss 经调整的亏损；调整后的亏损 8fZ\})t  
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 >;0z-;k6  
adjusted profit 经调整的利润；调整后的利润 N[
r@Y{  
adjusted surplus 经调整的盈余额；调整后的盈余额 WYI? M  
adjusted value 经调整的价值；调整后的价值 ZLo3 0*  
adjustment 调整；修订；理算〔保险〕 ]3Mm"7`  
adjustment centre 调剂中心 S@Jl_`<  
adjustment lag 调整过程的时间差距；调整时差 )3z.{.F  
adjustment mechanism 调整机制 7|"11^q  
adjustment of loss 亏损调整 aD0w82s]J  
adjustment process 调整过程；调整程序 jS|(g##4  
adjustment range 调整幅度 W6~<7  
administered exchange rate 受管制汇率 a0
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