[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: h5WS<P  
?)x>GB(9ZN  
A share Ａ股；甲类股份 6>v`6  
abatement of tax 减税；减扣免税额 /W'GX n  
ABN AMRO Bank N.V. 荷兰银行 XnrOC|P
$  
above-the-line expenditure 线上项目支出；经常预算支出 Z<ozANbk  
above-the-line receipt 线上项目收入；经常预算收入 J@Eqq
yf"  
ABSA Asia Limited 南非联合亚洲有限公司 an^"_#8DA@  
absolute change 绝对数值变更 fk4s19;?  
absolute expenditure 实际开支 tLe!_p)  
absolute guideline figure 绝对准则数字 WyVFhAuU  
absolute interest 绝对权益 Tx?,]c,(u  
absolute order of discharge 绝对破产解除令 SCE5|3j  
absolute profit margin 绝对利润幅度 H]
;|<G  
absolute value 实值；绝对值 1"3|6&=  
absolutely vested interest 绝对既得权益 Zws[}G"7h  
absorbed cost 已吸收成本；已分摊成本 ;>_\oZGj_  
absorption 吸收；分摊；合并 %)T>Wn%b]v  
absorption rate 吸收率；摊配率；分摊率
^Bn)a"Gd  
ACB Finance Limited 亚洲商业财务有限公司 emOd<C1A  
acceptable form of reciprocity 合理的互惠条件 Yu-e|:
 
acceptable rate 适当利率；适当汇率 L<!}!v5ja  
acceptance agreement 承兑协议 BL<
.u  
acceptance for honour 参加承兑 fv_}7t7  
acceptor 承兑人；接受人；受票人 sfi.zuG  
acceptor for honour 参加承兑人 I& ]d6,  
accident insurance 意外保险 aYr?J Ol  
Accident Insurance Association of Hong Kong 香港意外保险公会 o9G%KO&;D,  
accident insurance scheme 意外保险计划 q%TWtQS  
accident year basis 意外年度基准 m8eyAvi6  
accommodation 通融；贷款 $,q~q^0  
accommodation bill 通融票据；空头票据 KJ<7aZ
  
accommodation party 汇票代发人 \UM9cAX`  
account balance 帐户余额；帐户结余 >k,|N4(  
account book 帐簿 <uUQ-]QOIh  
account collected in advance 预收款项
:@)UI,  
account current book 往来帐簿 c^vPd]Ed  
account of after-acquired property 事后取得的财产报告 F,Q\_H##x4  
account of defaulter 拖欠帐目 8A}w}h  
account payable 应付帐款 }]_/:KUt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Wr Ht  
account receivable 应收帐款 D-e0q)RSU  
account receivable report 应收帐款报表 zb.^ _A  
account statement 结单；帐单；会计财务报表 ^I03PIy0l  
account title 帐户名称；会计科目 XL@i/5C[  
accountant's report 会计师报告 '_,/N!-V  
Accountant's Report Rules 会计师报告规则 OQMkpX-dH  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P'f =r%  
Accounting Arrangements 《会计安排》 &Oc^LV$6  
accounting basis 会计基础 W[BZ/  
accounting by Official Receiver 破产管理署署长呈交的帐目 =r"8J5[f  
Accounting Circular 《会计通告》 t-Rfy`I3  
accounting class 会计类别 z(2pl}  
accounting date 记帐日期；会计结算日期 C,7 d  
accounting for money 款项核算 xgHR;USH  
Accounting Officer 会计主任 ehk5U,d  
accounting period 会计报告期；会计期 B.CUk.   
accounting policy 会计政策；会计方针 P
e6}y  
accounting practice 会计惯例 S9 R(;  
accounting principle 会计准则 |D+"+w/
 
accounting record 会计记录  H"czF  
accounting report 会计报告 tJ[yx_mf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P'.MwS  
Accounting Society of China 中国会计学会 ,?k[<C  
accounting statement 会计报表 M#X8Rs1`  
accounting system 会计制度；会计系统 wBZ=IMDu\  
accounting transaction 会计事项；帐务交易 ,Oa-AF/p  
accounting treatment 会计处理 /5Aum?~  
accounting year 会计年度 \J[m4tw^  
accretion 增值；添加 H'k$<S  
accrual 应计项目；应累算数目 {T4F0fu[eR  
accrual basis 应计制；权责发生制 6"fYSn>  
accrual basis accounting 应计制会计；权责发生制会计 '
t:$Lx  
accrue 应累算；应计 li'h&!|]  
accrued benefit 应累算利益 `i5U&K. 7  
accrued charges 应计费用 it]im  
accrued cumulative preference share dividend 应累算的累积优先股股息 EdFCaW}""  
accrued expenses 应累算费用 ,5oe8\uz  
accrued interest payable 应付利息；应计未付利息 Ie{98  
accrued interest receivable 应收利息；应计未收利息 abiZ"?(  
accrued right 累算权益 hkV;(Fr&z  
accruing profit 应累算的利润 O b'B?  
accumulated fiscal reserve 累积财政储备 xIu#  
accumulated profit 累积利润；滚存溢利 8*7t1$  
accumulated reserve 累积储备 wKOljE6d  
accumulation of surplus income 累积收益盈余 ~hK7(K  
acquired assets 既得资产 MmiC%"7wt  
acquisition 收购；购置；取得 j1{|3#5V  
acquisition cost 购置成本 X`i'U7%I  
acquisition expenses 购置费用 mdjPKrF<  
acquisition of 100% interest 收购全部股权 xCN6?  
acquisition of control 取得控制权 TNe
,'S,%  
acquisition of fixed assets 购置固定资产 S_; 5mb+b  
acquisition of shell “买壳” V]I@&*O~r  
acquisition price 收购价 @>`+eg][?P  
act of God 天灾 4=/5  
acting partner 执事合伙人 <xM$^r)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Zoe>Ow8mE`  
active partner 积极参与的合伙人 O~ a`T  
active trading 交投活跃 c%1k' Q  
actual circulation 实际流通 U\aP  
actual cost 实际成本 q#LB 2M  
actual expenditure 实际开支；实际支出 MK
Vz'-`u  
actual income 实际入息；实际收入；实际收益 "Tw4'AY'P  
actual market 现货市场 <0lXJqd  
actual price 现货价；实际价格 ?LJ$: u  
actual profit 实际利润 l{b<rUh5W  
actual quotation 实盘；实际价位；实际报价 8vQGpIa,
 
actual year basis 按实际年度计算 X3 [gi`  
actuals 实货 Q{%2Npvq  
actuarial investigation 精算调查 )Z6bMAb0'N  
actuarial principle 精算原则 +m?;,JGt  
actuarial report 精算师报告 MJ5Ymt a  
Actuarial Society of Hong Kong 香港精算学会 &L7u//  
actuarial valuation 精算师估值 m(0sG(A~  
actuary 精算师 `=m[(CLb  
ad referendum agreement 暂定协议；有待覆核的协定 590.mCm  
ad valorem duty 从价税；按值征税 ?%RAX CK  
ad valorem duty system 从价税制 GJZGHUB=>  
ad valorem fee 从价费 -s~6FrKy  
ad valorem tariff 从价关税 b# ga  
additional allowance 额外免税额 A 8,9^cQ]  
additional amount for unexpired risk 未过期风险的额外款额 $cl[Qcw  
additional assessable profit 补加应评税利润 vW6 a=j8  
additional assessment 补加评税 &UzeNL"]  
additional commitment 额外承担 U-RR>j  
additional commitment vote 额外承担拨款 D5]AL5=Xt2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tW<i;2 l  
additional dependent parent allowance 供养父母额外免税额 EY3x o-H  
additional provision 额外拨款 k^<s
|8Y  
additional stamp duty 附加印花税 ed3d 6/%HR  
additional tax 补加税罚款；补加税款 +_^Rxx!XA  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5L ]TV\\  
adjudged bankrupt 被裁定破产 i4<&zj})  
adjudicated bankrupt 裁定破产人 "53'FRj_\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 H~Z$pk%  
adjudication of bankruptcy 裁定破产；宣告破产 BdWRm=  
adjudication of insolvency 裁定无力偿还债务 4%!
#=JCl  
adjusted actual 经调整的实数；调整后的实数 _N`'R.va  
adjusted current assets 经调整的流动资产；调整后的流动资产 3[q&%Z.  
adjusted figure 经调整的数字；调整后的数额 un*Ptc2%  
adjusted liabilities 经调整的负债；调整后的负债 IZ
){xI  
adjusted loss 经调整的亏损；调整后的亏损 :TU|;(p   
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 K4T#8K]aZF  
adjusted profit 经调整的利润；调整后的利润 q%H`/~AYM  
adjusted surplus 经调整的盈余额；调整后的盈余额 Kmy'z  
adjusted value 经调整的价值；调整后的价值 g)Ep'd-w"  
adjustment 调整；修订；理算〔保险〕 R$>]7-N}  
adjustment centre 调剂中心 6d4e~F  
adjustment lag 调整过程的时间差距；调整时差 |E{tS,{OhJ  
adjustment mechanism 调整机制 QuF76&)7  
adjustment of loss 亏损调整 C%c}lv8;^  
adjustment process 调整过程；调整程序 Th!.=S{Y5  
adjustment range 调整幅度 ,E7+Z' ;  
administered exchange rate 受管制汇率 w$5~'Cbi