[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:
_C97G&  
X@n\~[.B  
A share Ａ股；甲类股份 $"&U%3  
abatement of tax 减税；减扣免税额 dECH/vJ^  
ABN AMRO Bank N.V. 荷兰银行 |r=.}9 -  
above-the-line expenditure 线上项目支出；经常预算支出 9&`ejeD  
above-the-line receipt 线上项目收入；经常预算收入 H\Jpw  
ABSA Asia Limited 南非联合亚洲有限公司 @0>3))  
absolute change 绝对数值变更 Ma`Goi\vFk  
absolute expenditure 实际开支 H^no&$2`1  
absolute guideline figure 绝对准则数字 )4P5i b  
absolute interest 绝对权益 TGJ\f  
absolute order of discharge 绝对破产解除令 GI:$(<  
absolute profit margin 绝对利润幅度 cOr@dUSL  
absolute value 实值；绝对值 BsX# ~  
absolutely vested interest 绝对既得权益 C8 b%r|^#  
absorbed cost 已吸收成本；已分摊成本 0w_2E  
absorption 吸收；分摊；合并 }@V,v[&e  
absorption rate 吸收率；摊配率；分摊率 bu2'JI
DR  
ACB Finance Limited 亚洲商业财务有限公司 nBVknyMFNF  
acceptable form of reciprocity 合理的互惠条件 E0i_sB~T  
acceptable rate 适当利率；适当汇率 !cWnQRIt_F  
acceptance agreement 承兑协议 c.\J_^  
acceptance for honour 参加承兑 )*Qa9+:  
acceptor 承兑人；接受人；受票人 K{&b "Ba1  
acceptor for honour 参加承兑人 /B?hM&@z  
accident insurance 意外保险 Nh[{ B{k  
Accident Insurance Association of Hong Kong 香港意外保险公会 z4nVsgQ$  
accident insurance scheme 意外保险计划 Mwdw7MZ"S  
accident year basis 意外年度基准 6GD Uo}.  
accommodation 通融；贷款 plY`lqm  
accommodation bill 通融票据；空头票据 [[[QBplJ  
accommodation party 汇票代发人 V!SB9t`E  
account balance 帐户余额；帐户结余 2.K"+%  
account book 帐簿 o\luE{H .?  
account collected in advance 预收款项 ~"*;lT5KX  
account current book 往来帐簿 [i'\d}  
account of after-acquired property 事后取得的财产报告 "p\XaClpz  
account of defaulter 拖欠帐目 2ju1<t,8)  
account payable 应付帐款 .F~EQ %  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Lu~e^Ul   
account receivable 应收帐款 W&>+~A  
account receivable report 应收帐款报表 %V$ujun`  
account statement 结单；帐单；会计财务报表 lE54RX}e4  
account title 帐户名称；会计科目 _]=`F l  
accountant's report 会计师报告 a`w)awb  
Accountant's Report Rules 会计师报告规则 \4SFD3$&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 (8r?'H8ZO  
Accounting Arrangements 《会计安排》 _l?5GLl_F$  
accounting basis 会计基础 X |f'e@  
accounting by Official Receiver 破产管理署署长呈交的帐目 1?(mE7H#  
Accounting Circular 《会计通告》 Mdh(Mp(w  
accounting class 会计类别 XU0"f!23x  
accounting date 记帐日期；会计结算日期 R$cO`L*s  
accounting for money 款项核算 |yI?}zyR  
Accounting Officer 会计主任 A&5$eGe9  
accounting period 会计报告期；会计期 >NwrJSx  
accounting policy 会计政策；会计方针 d]e`t"Aj  
accounting practice 会计惯例 r,6~?hG]  
accounting principle 会计准则 Jz#ZDZkm  
accounting record 会计记录 aAko-,URC  
accounting report 会计报告 zYOPE 6E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <MN+2^ed&  
Accounting Society of China 中国会计学会 U[S;5xeF.j  
accounting statement 会计报表 $ gZ|=(y&r  
accounting system 会计制度；会计系统 kmW!0hm;e  
accounting transaction 会计事项；帐务交易 [,5clR=F  
accounting treatment 会计处理 D0QXvrf  
accounting year 会计年度 +V|]:{3W  
accretion 增值；添加 JoZC+G  
accrual 应计项目；应累算数目 zck)D^,aO  
accrual basis 应计制；权责发生制 ,ASY &J5)7  
accrual basis accounting 应计制会计；权责发生制会计 ,`|KNw5  
accrue 应累算；应计 aG|)k,  
accrued benefit 应累算利益 CSU>nIE0  
accrued charges 应计费用 &TbnZnv  
accrued cumulative preference share dividend 应累算的累积优先股股息 B0Z~L){i  
accrued expenses 应累算费用 p,D/ Pb8  
accrued interest payable 应付利息；应计未付利息 W,agPG\+  
accrued interest receivable 应收利息；应计未收利息 ecf7g)+C  
accrued right 累算权益 t9pPG{1  
accruing profit 应累算的利润 5<w0*~Zd~  
accumulated fiscal reserve 累积财政储备 7*XG]=z/  
accumulated profit 累积利润；滚存溢利 Gz*U?R-T  
accumulated reserve 累积储备 y i@61XI  
accumulation of surplus income 累积收益盈余 {/7'uD\ H  
acquired assets 既得资产 `hlyN]L  
acquisition 收购；购置；取得 sCb?TyN'n  
acquisition cost 购置成本 `%ymg8^  
acquisition expenses 购置费用 *pasI.2s#  
acquisition of 100% interest 收购全部股权 F"23>3  
acquisition of control 取得控制权 1xtbhk]D  
acquisition of fixed assets 购置固定资产 K0I-7/L  
acquisition of shell “买壳” P6=|C;[  
acquisition price 收购价 Eun%uah6
c  
act of God 天灾 SwP h-6  
acting partner 执事合伙人 nMc-kyl{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _X.M,id  
active partner 积极参与的合伙人 Pq4sv`q) S  
active trading 交投活跃 xDlC]loi7  
actual circulation 实际流通 *
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actual cost 实际成本 oW+R:2I~O  
actual expenditure 实际开支；实际支出 \O/=g6w|t}  
actual income 实际入息；实际收入；实际收益 \aW5V:?  
actual market 现货市场 xUrfH$$!`  
actual price 现货价；实际价格 alu`T c~  
actual profit 实际利润 L7xTAFe  
actual quotation 实盘；实际价位；实际报价 Yp ? 2<  
actual year basis 按实际年度计算 2dI:],7  
actuals 实货 ?y04g u6p  
actuarial investigation 精算调查 3S5Qq
Am  
actuarial principle 精算原则 uPp(l4(+  
actuarial report 精算师报告 zR<jZwo]#  
Actuarial Society of Hong Kong 香港精算学会 (8ymQ!aY  
actuarial valuation 精算师估值 /cjf 1Dc  
actuary 精算师 uC;@Yi8  
ad referendum agreement 暂定协议；有待覆核的协定 nE n2!)$  
ad valorem duty 从价税；按值征税 ]CL70+[^9  
ad valorem duty system 从价税制 be@MQ}6>  
ad valorem fee 从价费 }M~AkJL  
ad valorem tariff 从价关税 W@0(Y9jdg  
additional allowance 额外免税额 [wOO)FjT  
additional amount for unexpired risk 未过期风险的额外款额 (^Ln|3iz  
additional assessable profit 补加应评税利润 `H|g~7KD&  
additional assessment 补加评税 L'6zs:i  
additional commitment 额外承担 (p2a{v}fEz  
additional commitment vote 额外承担拨款 FQ4rA 4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 AP\E  
additional dependent parent allowance 供养父母额外免税额 eX$Biv1N  
additional provision 额外拨款 ,#m\W8j  
additional stamp duty 附加印花税 HU'E}8%t6  
additional tax 补加税罚款；补加税款 ~p 1y+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 M>^IQ  
adjudged bankrupt 被裁定破产 @F1pu3E  
adjudicated bankrupt 裁定破产人 @rdC/=Y[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :dj@i6  
adjudication of bankruptcy 裁定破产；宣告破产 PQs9@]w[  
adjudication of insolvency 裁定无力偿还债务 f
Gfv{4R  
adjusted actual 经调整的实数；调整后的实数 l%:_#1?isf  
adjusted current assets 经调整的流动资产；调整后的流动资产 qy]-YJ
Z  
adjusted figure 经调整的数字；调整后的数额 ':[y]ep(~|  
adjusted liabilities 经调整的负债；调整后的负债 KG?]MVXA  
adjusted loss 经调整的亏损；调整后的亏损 D;E&;vP6%  
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 \E30.>%,  
adjusted profit 经调整的利润；调整后的利润 1hN! 2Y:  
adjusted surplus 经调整的盈余额；调整后的盈余额 f;Dz(~hw  
adjusted value 经调整的价值；调整后的价值 mU_O64  
adjustment 调整；修订；理算〔保险〕 R's xa*VB  
adjustment centre 调剂中心 *5NffiA}-  
adjustment lag 调整过程的时间差距；调整时差 - t+Mh.  
adjustment mechanism 调整机制 $ S49v  
adjustment of loss 亏损调整 =sm(
Z;"  
adjustment process 调整过程；调整程序 O//e0?]W  
adjustment range 调整幅度 )2A4vU-IR.  
administered exchange rate 受管制汇率 <eI;Jph5