[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: =,W~^<\"  
]i'gU(+;`  
A share Ａ股；甲类股份 y@]:7  
abatement of tax 减税；减扣免税额 6J\A%i  
ABN AMRO Bank N.V. 荷兰银行 K%>3ev=y.s  
above-the-line expenditure 线上项目支出；经常预算支出 K WT[b?  
above-the-line receipt 线上项目收入；经常预算收入 }cI _$  
ABSA Asia Limited 南非联合亚洲有限公司 x*F_XE1#M  
absolute change 绝对数值变更 GG`;c?d@  
absolute expenditure 实际开支 L>2gx$f  
absolute guideline figure 绝对准则数字 k.#[h@Pm  
absolute interest 绝对权益 AaJnRtBS~  
absolute order of discharge 绝对破产解除令 T:EUI]  
absolute profit margin 绝对利润幅度 [~IFg~*,  
absolute value 实值；绝对值 ~
2U5Wt  
absolutely vested interest 绝对既得权益 ltG|#(  
absorbed cost 已吸收成本；已分摊成本 !X/O1PM|  
absorption 吸收；分摊；合并 0[SrRpD  
absorption rate 吸收率；摊配率；分摊率 --|L?-2k,  
ACB Finance Limited 亚洲商业财务有限公司 \EeK<)4:  
acceptable form of reciprocity 合理的互惠条件 [c#?@S_  
acceptable rate 适当利率；适当汇率 (W$>!1~  
acceptance agreement 承兑协议 IgtTYxI  
acceptance for honour 参加承兑 hc5iIJ]  
acceptor 承兑人；接受人；受票人 j2,w1f}T  
acceptor for honour 参加承兑人 %KmhR2v  
accident insurance 意外保险 V%!my[b  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]Saw}agE[%  
accident insurance scheme 意外保险计划 6SmawPPP  
accident year basis 意外年度基准 n%:&N  
accommodation 通融；贷款 #jR1ti)p  
accommodation bill 通融票据；空头票据 ST^{?Q  
accommodation party 汇票代发人 *Mr'/qp,  
account balance 帐户余额；帐户结余 }VXZM7@u  
account book 帐簿 a6.0$'  
account collected in advance 预收款项 LDq(WPI1#  
account current book 往来帐簿 eWAgYe2  
account of after-acquired property 事后取得的财产报告 Sc3B*.  
account of defaulter 拖欠帐目 1 gx(L*y,  
account payable 应付帐款 Y^J/jA0\B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W&Gt^5  
account receivable 应收帐款 ;CdxKr-d  
account receivable report 应收帐款报表 e.pq6D5  
account statement 结单；帐单；会计财务报表 7 `& NB]  
account title 帐户名称；会计科目 e't1.%w  
accountant's report 会计师报告 LDv>hzo  
Accountant's Report Rules 会计师报告规则 +%RB&:K7,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q?TXM1Bp  
Accounting Arrangements 《会计安排》 >>HC|  
accounting basis 会计基础 Nc[V kJ]  
accounting by Official Receiver 破产管理署署长呈交的帐目 y5lhmbl: e  
Accounting Circular 《会计通告》 j+>&~
  
accounting class 会计类别 LuW^Ga"E  
accounting date 记帐日期；会计结算日期 }=JuC+#~n  
accounting for money 款项核算 
+c_8~C  
Accounting Officer 会计主任 B< BS>(Nr>  
accounting period 会计报告期；会计期 K_E- Hgg_  
accounting policy 会计政策；会计方针 piKR*|F  
accounting practice 会计惯例 :\8&Th}Se  
accounting principle 会计准则 xSoXf0zq:  
accounting record 会计记录 W0>fu>  
accounting report 会计报告 nvnJVkL9s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 04cNi~@m  
Accounting Society of China 中国会计学会 Sk&l8"  
accounting statement 会计报表 ZRo-=/1  
accounting system 会计制度；会计系统 maTZNzy  
accounting transaction 会计事项；帐务交易 8NzXe 7  
accounting treatment 会计处理 ck4g=QpD{  
accounting year 会计年度 \H5{[ZUn  
accretion 增值；添加 JqYt^,,Q:  
accrual 应计项目；应累算数目 &24z`ZS[w6  
accrual basis 应计制；权责发生制 ;Q} H'Wg,  
accrual basis accounting 应计制会计；权责发生制会计 JqmKD4p  
accrue 应累算；应计 &SE+7HXw  
accrued benefit 应累算利益 n32.W?9  
accrued charges 应计费用 =)Q0=!%-  
accrued cumulative preference share dividend 应累算的累积优先股股息 -6u#:pVpU  
accrued expenses 应累算费用 /*yPy?  
accrued interest payable 应付利息；应计未付利息 @:"GgkyDl#  
accrued interest receivable 应收利息；应计未收利息 Kp_^ 2V?  
accrued right 累算权益 !~~j&+hK\  
accruing profit 应累算的利润 LQrm/)4bF5  
accumulated fiscal reserve 累积财政储备 bP,_H  
accumulated profit 累积利润；滚存溢利 o{&UT VyGs  
accumulated reserve 累积储备 \9t6#8  
accumulation of surplus income 累积收益盈余 r@m2foaO  
acquired assets 既得资产 YKsc[~ h  
acquisition 收购；购置；取得 jB-)/8.qk  
acquisition cost 购置成本 hPHrq{YZ  
acquisition expenses 购置费用 `Gp!Y  
acquisition of 100% interest 收购全部股权 ^9C9[$Q  
acquisition of control 取得控制权 kwd)5J  
acquisition of fixed assets 购置固定资产 Y2,\WKa  
acquisition of shell “买壳” T{%'"mm;  
acquisition price 收购价 ]\t+zF>&Y  
act of God 天灾 |r=.}9 -  
acting partner 执事合伙人 W=k%aB?p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /Aq):T T  
active partner 积极参与的合伙人 0fTEb%z8  
active trading 交投活跃 ]XH}G9X^  
actual circulation 实际流通 zUhJr$N$  
actual cost 实际成本 *jF VYg  
actual expenditure 实际开支；实际支出 YQ+Kl[ec  
actual income 实际入息；实际收入；实际收益 SLze) ?.  
actual market 现货市场 HKdR?HM1  
actual price 现货价；实际价格 ]'/ZSy,  
actual profit 实际利润 }w)`)N
  
actual quotation 实盘；实际价位；实际报价 t[
ZumQ@HC  
actual year basis 按实际年度计算 !7K-Kqn  
actuals 实货 ;|Ja|@82  
actuarial investigation 精算调查 j>0~ "A  
actuarial principle 精算原则 fii\&p7z  
actuarial report 精算师报告 d^w*!<8
 
Actuarial Society of Hong Kong 香港精算学会 |e@Bi#M[  
actuarial valuation 精算师估值 >5jHgs#  
actuary 精算师 Q4;br?2H  
ad referendum agreement 暂定协议；有待覆核的协定 }bs2Rxkh  
ad valorem duty 从价税；按值征税 6GD Uo}.  
ad valorem duty system 从价税制 plY`lqm  
ad valorem fee 从价费 [[[QBplJ  
ad valorem tariff 从价关税 d[9NNm*htC  
additional allowance 额外免税额 Nv iPrp>c  
additional amount for unexpired risk 未过期风险的额外款额 D=fB&7%@  
additional assessable profit 补加应评税利润 ~"*;lT5KX  
additional assessment 补加评税 X&<#3n  
additional commitment 额外承担 afZPju"-  
additional commitment vote 额外承担拨款 >)N}V'9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ibOXh U  
additional dependent parent allowance 供养父母额外免税额 cg,_nG]i  
additional provision 额外拨款 sKX%<n$  
additional stamp duty 附加印花税 %V$ujun`  
additional tax 补加税罚款；补加税款 lE54RX}e4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _]=`F l  
adjudged bankrupt 被裁定破产 Ccocv>=Q&J  
adjudicated bankrupt 裁定破产人 uxto:6),P<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (8r?'H8ZO  
adjudication of bankruptcy 裁定破产；宣告破产 _l?5GLl_F$  
adjudication of insolvency 裁定无力偿还债务 X |f'e@  
adjusted actual 经调整的实数；调整后的实数 ^saJfr
x  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~~ON!l9n  
adjusted figure 经调整的数字；调整后的数额 7#,
+Q(2  
adjusted liabilities 经调整的负债；调整后的负债 P-~Av
b  
adjusted loss 经调整的亏损；调整后的亏损 ~P5!VNJ;r  
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 w?AE8n $8  
adjusted profit 经调整的利润；调整后的利润 Oh:SH|=]#  
adjusted surplus 经调整的盈余额；调整后的盈余额 u%O^hcfb  
adjusted value 经调整的价值；调整后的价值 r)mm8MI!Z  
adjustment 调整；修订；理算〔保险〕 K@{jY\AZNx  
adjustment centre 调剂中心 s8``U~D  
adjustment lag 调整过程的时间差距；调整时差 ,gU9ywg  
adjustment mechanism 调整机制 n20H{TA  
adjustment of loss 亏损调整 e<^tY0rR&  
adjustment process 调整过程；调整程序 ftq~AF  
adjustment range 调整幅度 mId{f  
administered exchange rate 受管制汇率 T^GdN_qF