[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: uSQ#Y^V_  
Qb/:E}h]$  
A share Ａ股；甲类股份 ~@xPoD&  
abatement of tax 减税；减扣免税额 vo*oCfm  
ABN AMRO Bank N.V. 荷兰银行 ` Z5dRLrd  
above-the-line expenditure 线上项目支出；经常预算支出 ~;Y Tz  
above-the-line receipt 线上项目收入；经常预算收入 Xz)F-C27h  
ABSA Asia Limited 南非联合亚洲有限公司 JJbd h \  
absolute change 绝对数值变更 .43cI(  
absolute expenditure 实际开支 QQV8Vlv"  
absolute guideline figure 绝对准则数字 ~AX~z)  
absolute interest 绝对权益 vWeY[>oGur  
absolute order of discharge 绝对破产解除令 Q{950$)L
 
absolute profit margin 绝对利润幅度 ~:f..|JM  
absolute value 实值；绝对值 v)_FiY QQ6  
absolutely vested interest 绝对既得权益 '&Y_ ,-i  
absorbed cost 已吸收成本；已分摊成本 '
=Lpch2J  
absorption 吸收；分摊；合并 #m?)XB^_  
absorption rate 吸收率；摊配率；分摊率 T9Juq6|  
ACB Finance Limited 亚洲商业财务有限公司 "zd_eC5  
acceptable form of reciprocity 合理的互惠条件 "H`Be  
acceptable rate 适当利率；适当汇率 d*gv.mE  
acceptance agreement 承兑协议 F
5/,S   
acceptance for honour 参加承兑 l}VE8-XB  
acceptor 承兑人；接受人；受票人 jED.0,+K!  
acceptor for honour 参加承兑人 8Ala31   
accident insurance 意外保险 _\tv ${  
Accident Insurance Association of Hong Kong 香港意外保险公会 YT(Eh3ID  
accident insurance scheme 意外保险计划 {b4`\I@<  
accident year basis 意外年度基准 bl^Ihza  
accommodation 通融；贷款 [*zg? ur  
accommodation bill 通融票据；空头票据 H~Vf;k>  
accommodation party 汇票代发人 lbIPtu  
account balance 帐户余额；帐户结余 SKnYeT  
account book 帐簿 ycc G>%>r  
account collected in advance 预收款项 _r\M}lDh*  
account current book 往来帐簿 ^&1O:G*"  
account of after-acquired property 事后取得的财产报告 =VuSi(d;e{  
account of defaulter 拖欠帐目 J({D~
 
account payable 应付帐款 I(pq3_9$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h L [eA  
account receivable 应收帐款 q: FhuOP  
account receivable report 应收帐款报表 miQ*enZi  
account statement 结单；帐单；会计财务报表 lm;hW&O9  
account title 帐户名称；会计科目 &Q?@VNi  
accountant's report 会计师报告 wxh\CBxG  
Accountant's Report Rules 会计师报告规则 \b(&-=(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [F+W]Jk,  
Accounting Arrangements 《会计安排》 /ugyUpyg  
accounting basis 会计基础 b1 w@toc  
accounting by Official Receiver 破产管理署署长呈交的帐目 <Jhd%O
 
Accounting Circular 《会计通告》 SU~.baP?  
accounting class 会计类别 lNg){3  
accounting date 记帐日期；会计结算日期 9N9&y^SmD  
accounting for money 款项核算 #d\&6'O  
Accounting Officer 会计主任 C){Q;`M-<  
accounting period 会计报告期；会计期
OriYt  
accounting policy 会计政策；会计方针 r@zT!.sc!  
accounting practice 会计惯例 nD*iSb*  
accounting principle 会计准则 Z@+nkTJ9&t  
accounting record 会计记录 rn*'[i
?  
accounting report 会计报告 vQi=13Pw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /C
sP@f_Gw  
Accounting Society of China 中国会计学会 Vl5>o$G|<.  
accounting statement 会计报表 \ M\7k5$  
accounting system 会计制度；会计系统 ; o_0~l=-/  
accounting transaction 会计事项；帐务交易 BK%B[f*[OA  
accounting treatment 会计处理 (=7"zECq#  
accounting year 会计年度 o(jLirnk  
accretion 增值；添加 TxG@#" ^g}  
accrual 应计项目；应累算数目 [h;I)ug[o(  
accrual basis 应计制；权责发生制 66eJp-5e8  
accrual basis accounting 应计制会计；权责发生制会计 t7F0[E'=5\  
accrue 应累算；应计 *%KIq/V  
accrued benefit 应累算利益 96V8R
<   
accrued charges 应计费用 <>\|hno}  
accrued cumulative preference share dividend 应累算的累积优先股股息 u)r/#fUZ  
accrued expenses 应累算费用 zG='U  
accrued interest payable 应付利息；应计未付利息 4DCh+|r  
accrued interest receivable 应收利息；应计未收利息 diJpbR^JP  
accrued right 累算权益 ;(`bP  
accruing profit 应累算的利润 LsERcjwwK  
accumulated fiscal reserve 累积财政储备 S^pb9~  
accumulated profit 累积利润；滚存溢利 4};@QFT*  
accumulated reserve 累积储备 Gr2}N"X=  
accumulation of surplus income 累积收益盈余 jerU[3  
acquired assets 既得资产 K& ^qn&  
acquisition 收购；购置；取得 (X"5x]7]  
acquisition cost 购置成本 ?(=|!`IoO  
acquisition expenses 购置费用 T"Y#u  
acquisition of 100% interest 收购全部股权 0@"'SKq  
acquisition of control 取得控制权
2w7$"N  
acquisition of fixed assets 购置固定资产 mgx|5Otg  
acquisition of shell “买壳” MZh.Xo  
acquisition price 收购价 u5}:[4N%I  
act of God 天灾 o-RZwufZ`  
acting partner 执事合伙人 C
b{D[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c%doNY9Q  
active partner 积极参与的合伙人 %;:![?M  
active trading 交投活跃 # atq7tX  
actual circulation 实际流通 :[n~(~7?  
actual cost 实际成本 PDD2ouv4  
actual expenditure 实际开支；实际支出 ]C,j80+pK  
actual income 实际入息；实际收入；实际收益 vm+3!s:u  
actual market 现货市场 GCN-T1HvA2  
actual price 现货价；实际价格 sX~E ~$_g  
actual profit 实际利润 R|qrK  
actual quotation 实盘；实际价位；实际报价 *g+ZXB  
actual year basis 按实际年度计算 >
 "F-1{  
actuals 实货 ?{TWsuP7  
actuarial investigation 精算调查 vf3)T;X>  
actuarial principle 精算原则 j13-? fQ&  
actuarial report 精算师报告 M8WjqTq  
Actuarial Society of Hong Kong 香港精算学会 Fw&ImRMk  
actuarial valuation 精算师估值 fs#9~b3  
actuary 精算师 ck]I?  
ad referendum agreement 暂定协议；有待覆核的协定 7/<~s]D[%  
ad valorem duty 从价税；按值征税 GW>F:<p  
ad valorem duty system 从价税制  <Y"RsW9  
ad valorem fee 从价费 wGLMLbj5  
ad valorem tariff 从价关税 i_*yS+Z;  
additional allowance 额外免税额 _oc6=Z  
additional amount for unexpired risk 未过期风险的额外款额 n}Z%D-b$  
additional assessable profit 补加应评税利润 G]aey>)  
additional assessment 补加评税 3\m!  
additional commitment 额外承担 m=9 b/Nr4  
additional commitment vote 额外承担拨款 Y[7p
rjd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ),N,!15j,  
additional dependent parent allowance 供养父母额外免税额 _?"y1L.  
additional provision 额外拨款 g$GG o[_0  
additional stamp duty 附加印花税 2Ty]s~  
additional tax 补加税罚款；补加税款 a+LK~mC*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h623)C;  
adjudged bankrupt 被裁定破产 M%ecWr!tj  
adjudicated bankrupt 裁定破产人 `"CA$Se8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 H1U$ApD  
adjudication of bankruptcy 裁定破产；宣告破产 %l&oRBC  
adjudication of insolvency 裁定无力偿还债务 }TMO>eB'  
adjusted actual 经调整的实数；调整后的实数 Nut&g"u2  
adjusted current assets 经调整的流动资产；调整后的流动资产 ir .RO7f  
adjusted figure 经调整的数字；调整后的数额 0a :oC(Ak  
adjusted liabilities 经调整的负债；调整后的负债 ^?Xs!kJP  
adjusted loss 经调整的亏损；调整后的亏损 [G8EX3  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Lm}.+.O~d  
adjusted profit 经调整的利润；调整后的利润 Fvk=
6$d2  
adjusted surplus 经调整的盈余额；调整后的盈余额 PR|z -T  
adjusted value 经调整的价值；调整后的价值 
>C_G~R  
adjustment 调整；修订；理算〔保险〕 Tfh2 >  
adjustment centre 调剂中心 }@6Ze$>  
adjustment lag 调整过程的时间差距；调整时差 &Pme4IHtm  
adjustment mechanism 调整机制 Nxt:U{`T'  
adjustment of loss 亏损调整 *D%w r'!>  
adjustment process 调整过程；调整程序 k vZw4Pk  
adjustment range 调整幅度 *ilh/Hd>  
administered exchange rate 受管制汇率 :u9'ZHkZ