[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: dP]Z:  
bBGg4{  
A share Ａ股；甲类股份 ~SsfkM"  
abatement of tax 减税；减扣免税额 T| R!Aw
.  
ABN AMRO Bank N.V. 荷兰银行 n0%S: (  
above-the-line expenditure 线上项目支出；经常预算支出 `1y@c"t  
above-the-line receipt 线上项目收入；经常预算收入 4! F$nmG)  
ABSA Asia Limited 南非联合亚洲有限公司 PQz[IZ  
absolute change 绝对数值变更 1W}k>t8?h'  
absolute expenditure 实际开支 st#^pWL  
absolute guideline figure 绝对准则数字 %?8.UW\m  
absolute interest 绝对权益 gT,iH.  
absolute order of discharge 绝对破产解除令 y S<&d#:"  
absolute profit margin 绝对利润幅度 ZuP3/d  
absolute value 实值；绝对值 TY` R_  
absolutely vested interest 绝对既得权益 {?X +Yw  
absorbed cost 已吸收成本；已分摊成本
'[HU!8F  
absorption 吸收；分摊；合并 $:onKxVM  
absorption rate 吸收率；摊配率；分摊率 Vn_>c#B  
ACB Finance Limited 亚洲商业财务有限公司 OG
q=OW  
acceptable form of reciprocity 合理的互惠条件 FEBRUk6.h  
acceptable rate 适当利率；适当汇率 *ODc[k'(  
acceptance agreement 承兑协议 ygUX]*m!  
acceptance for honour 参加承兑 eQqCRXx  
acceptor 承兑人；接受人；受票人 #ZHKq7  
acceptor for honour 参加承兑人 e%0IEX  
accident insurance 意外保险 6QPT  
Accident Insurance Association of Hong Kong 香港意外保险公会 jDj=a->e^  
accident insurance scheme 意外保险计划 EFu>  
accident year basis 意外年度基准 OXX D}-t  
accommodation 通融；贷款 hWb jA[a/  
accommodation bill 通融票据；空头票据 I6S>*V  
accommodation party 汇票代发人 ";n%^I}  
account balance 帐户余额；帐户结余 5\}QOL  
account book 帐簿 !wro7ilMB
 
account collected in advance 预收款项 _~*ba+
{  
account current book 往来帐簿 x3jjtjf  
account of after-acquired property 事后取得的财产报告 azTiY@/  
account of defaulter 拖欠帐目 kkj_k:Eah  
account payable 应付帐款 |Y2n6gkH[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ItAC
=/(d  
account receivable 应收帐款 GzT?I 7|M  
account receivable report 应收帐款报表 :/}=s5aQl/  
account statement 结单；帐单；会计财务报表 D2\EpL/  
account title 帐户名称；会计科目 Yg1HvSw\  
accountant's report 会计师报告 QxBH{TG  
Accountant's Report Rules 会计师报告规则 Jf@Xz7{z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =Q!V6+}nY^  
Accounting Arrangements 《会计安排》 j ?!/#'  
accounting basis 会计基础 gLbTZM4i  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;y>}LGG  
Accounting Circular 《会计通告》 ,awkL :  
accounting class 会计类别 F}5skD=  
accounting date 记帐日期；会计结算日期 C{V,=Fo^  
accounting for money 款项核算 }7qboUGe  
Accounting Officer 会计主任 W:2j.K9!  
accounting period 会计报告期；会计期 tA K=W$r  
accounting policy 会计政策；会计方针 cs]3Rp^g  
accounting practice 会计惯例 " _TAo  
accounting principle 会计准则 NRe=O*O  
accounting record 会计记录 6N.MCB^  
accounting report 会计报告 LO)QEU
G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tz%H1`  
Accounting Society of China 中国会计学会 Ja%isIdh  
accounting statement 会计报表 $oi8<8Y  
accounting system 会计制度；会计系统 $ Vsf?ID  
accounting transaction 会计事项；帐务交易 Dh9C9<Ta:  
accounting treatment 会计处理 XeAH.i<  
accounting year 会计年度 Ys@\~?ym+  
accretion 增值；添加 ban;HGGNG{  
accrual 应计项目；应累算数目 vVbS 4_  
accrual basis 应计制；权责发生制  '5P
:;zw  
accrual basis accounting 应计制会计；权责发生制会计 =K9-  
accrue 应累算；应计 gyv@_}Y3  
accrued benefit 应累算利益 F'njtrO3  
accrued charges 应计费用 z s[zB#  
accrued cumulative preference share dividend 应累算的累积优先股股息 [}"m4+  
accrued expenses 应累算费用 (gUxS.zU  
accrued interest payable 应付利息；应计未付利息 i0
[mU,  
accrued interest receivable 应收利息；应计未收利息 (w/lZt  
accrued right 累算权益 }A7]bd  
accruing profit 应累算的利润 C33=<r[;N<  
accumulated fiscal reserve 累积财政储备 bm(.(0MI  
accumulated profit 累积利润；滚存溢利 bHmn0fZ9  
accumulated reserve 累积储备 u%n hQ%  
accumulation of surplus income 累积收益盈余 /#e-x|L  
acquired assets 既得资产 j`k:)  
acquisition 收购；购置；取得 5f_1 dn  
acquisition cost 购置成本 ]goPjfWvU"  
acquisition expenses 购置费用 3>k?-%"  
acquisition of 100% interest 收购全部股权 dqw0ns.2  
acquisition of control 取得控制权 X%Ta?(9|.^  
acquisition of fixed assets 购置固定资产 Qy|6A@  
acquisition of shell “买壳” c4FU@^Vv  
acquisition price 收购价 1tFx Z#(G  
act of God 天灾 6Vy4]jdT5  
acting partner 执事合伙人 nbSu|sX~r5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3aEO9v,n  
active partner 积极参与的合伙人 Zs}EGC~&  
active trading 交投活跃 -!:h]
 
actual circulation 实际流通 78FK{Cr  
actual cost 实际成本 n,%/cUl  
actual expenditure 实际开支；实际支出 UJrN+RtL  
actual income 实际入息；实际收入；实际收益 IFF3gh42.  
actual market 现货市场 ;%$wA5"2M  
actual price 现货价；实际价格 
"l 1z@  
actual profit 实际利润 e2MjV8Bs  
actual quotation 实盘；实际价位；实际报价 p!2t/X
IM  
actual year basis 按实际年度计算 hg}R(.1K=  
actuals 实货 3("E5lI(g:  
actuarial investigation 精算调查 U7d05y'  
actuarial principle 精算原则 ,:?=j80m  
actuarial report 精算师报告 =
1% <  
Actuarial Society of Hong Kong 香港精算学会 &W-1W99auE  
actuarial valuation 精算师估值 qiyJ4^1  
actuary 精算师 LkUi^1((e  
ad referendum agreement 暂定协议；有待覆核的协定 X
Q$9E?|=  
ad valorem duty 从价税；按值征税 EJJW  
ad valorem duty system 从价税制 ny[\yj4F  
ad valorem fee 从价费 eLN[`hJ  
ad valorem tariff 从价关税 y'U-y"7y  
additional allowance 额外免税额 _&/2-3]\B  
additional amount for unexpired risk 未过期风险的额外款额 #=aTSw X  
additional assessable profit 补加应评税利润 yo"!C?82=  
additional assessment 补加评税 mA0|W# NB  
additional commitment 额外承担 +{"w5o<CO  
additional commitment vote 额外承担拨款 RWINdJZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5Z(#)sa0Og  
additional dependent parent allowance 供养父母额外免税额 AWz|HF#-  
additional provision 额外拨款 HWi: CDgm  
additional stamp duty 附加印花税 1agI/R  
additional tax 补加税罚款；补加税款 oq9gG)F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h&m4"HBL_  
adjudged bankrupt 被裁定破产 2qfKDZ9f^  
adjudicated bankrupt 裁定破产人 ,kw:g&A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 R#Hz%/:|A  
adjudication of bankruptcy 裁定破产；宣告破产 W3-g]#\?  
adjudication of insolvency 裁定无力偿还债务 9:]|TIPi  
adjusted actual 经调整的实数；调整后的实数 &L4>w.b"N  
adjusted current assets 经调整的流动资产；调整后的流动资产 yDXW#q  
adjusted figure 经调整的数字；调整后的数额 jK-usn  
adjusted liabilities 经调整的负债；调整后的负债 4dI=  
adjusted loss 经调整的亏损；调整后的亏损 ()%;s2>F  
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 LQ.0"6oj  
adjusted profit 经调整的利润；调整后的利润 ps@{1Rn1  
adjusted surplus 经调整的盈余额；调整后的盈余额 -
<M'h  
adjusted value 经调整的价值；调整后的价值 XC
QPVSh  
adjustment 调整；修订；理算〔保险〕 N2e]S8-  
adjustment centre 调剂中心 uT2w2A;  
adjustment lag 调整过程的时间差距；调整时差 OIdoe0JR:O  
adjustment mechanism 调整机制 _/)HAw?k  
adjustment of loss 亏损调整 F@u>5e^6  
adjustment process 调整过程；调整程序 oiNt'HQ2/  
adjustment range 调整幅度 TC^fyxq  
administered exchange rate 受管制汇率 mM
)d`br