[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: xZP
>g  
Z<N&UFw7QJ  
A share Ａ股；甲类股份 =(.mf  
abatement of tax 减税；减扣免税额 ;c X^8;F0  
ABN AMRO Bank N.V. 荷兰银行 G/fP(o-Wd  
above-the-line expenditure 线上项目支出；经常预算支出 &,N3uy;Gc  
above-the-line receipt 线上项目收入；经常预算收入 " y~muE:.
 
ABSA Asia Limited 南非联合亚洲有限公司 f3zfRhkIk  
absolute change 绝对数值变更 5BU%%fBJ.  
absolute expenditure 实际开支 Db#W/8 a8k  
absolute guideline figure 绝对准则数字 5y%u
n  
absolute interest 绝对权益 :kb 1}Wu  
absolute order of discharge 绝对破产解除令 FDVI>HK @  
absolute profit margin 绝对利润幅度 (ET ;LH3  
absolute value 实值；绝对值 T/GgF&i3  
absolutely vested interest 绝对既得权益 Z6IJo%s  
absorbed cost 已吸收成本；已分摊成本 '&-5CpDUs  
absorption 吸收；分摊；合并 d2C[wQF  
absorption rate 吸收率；摊配率；分摊率 "%oH@ =  
ACB Finance Limited 亚洲商业财务有限公司 FDF3zzP0  
acceptable form of reciprocity 合理的互惠条件 Mhb '^\px  
acceptable rate 适当利率；适当汇率 GUu\dl9WA'  
acceptance agreement 承兑协议 <JL\?)} n  
acceptance for honour 参加承兑 ~aJW"\{  
acceptor 承兑人；接受人；受票人 3$?9uMl#  
acceptor for honour 参加承兑人 smfG,TI  
accident insurance 意外保险 ?iPZsV  
Accident Insurance Association of Hong Kong 香港意外保险公会 {PODisl>\D  
accident insurance scheme 意外保险计划 dThR)Z'=  
accident year basis 意外年度基准 ,7^d9v3t  
accommodation 通融；贷款 t} *l?$`  
accommodation bill 通融票据；空头票据 Wl& >6./{  
accommodation party 汇票代发人 oLrkOn/aY  
account balance 帐户余额；帐户结余 UAsF0&]  
account book 帐簿 c*x J=Gz6d  
account collected in advance 预收款项 } );cX$  
account current book 往来帐簿 Vs_\ykO  
account of after-acquired property 事后取得的财产报告 V!T^w
h;  
account of defaulter 拖欠帐目 aBXYri  
account payable 应付帐款 !,cQ'*<W8-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 FOOQ'o[}  
account receivable 应收帐款 O.@g/05C  
account receivable report 应收帐款报表 /=8O&1=D  
account statement 结单；帐单；会计财务报表 ==%`e/~Y  
account title 帐户名称；会计科目 &Ki>h  
accountant's report 会计师报告 Op`I;Q #%d  
Accountant's Report Rules 会计师报告规则 F&=I7 i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !oZQ2z~  
Accounting Arrangements 《会计安排》 0JmFQ^g(  
accounting basis 会计基础 _PK}rr?"7O  
accounting by Official Receiver 破产管理署署长呈交的帐目 i&'#+f4t  
Accounting Circular 《会计通告》 F>(qOH.I  
accounting class 会计类别 't +"k8  
accounting date 记帐日期；会计结算日期 v<L=!-b^  
accounting for money 款项核算 7J bY}@  
Accounting Officer 会计主任 y,MPGW_  
accounting period 会计报告期；会计期 7~_{.f  
accounting policy 会计政策；会计方针 PT3>E5`Nu  
accounting practice 会计惯例 M{ C6rm|  
accounting principle 会计准则 Oo FgQEr@  
accounting record 会计记录 Q;4}gUmI$  
accounting report 会计报告 AXz-4,=xX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T"n{WmVQ  
Accounting Society of China 中国会计学会 nN>J*02(  
accounting statement 会计报表 cNe0x2Z$?  
accounting system 会计制度；会计系统 b6 $,Xh  
accounting transaction 会计事项；帐务交易 30D:ZmlY  
accounting treatment 会计处理 iJFr4o/R  
accounting year 会计年度 d)N^PJ/  
accretion 增值；添加 ,Z^Ca15z  
accrual 应计项目；应累算数目 Vwjk[ DOL  
accrual basis 应计制；权责发生制 =v.{JV#  
accrual basis accounting 应计制会计；权责发生制会计 js~tKUvg  
accrue 应累算；应计 e"]"F{Q  
accrued benefit 应累算利益 N? M   
accrued charges 应计费用 b)N[[
sOt  
accrued cumulative preference share dividend 应累算的累积优先股股息 2b5#PcKa  
accrued expenses 应累算费用 
>^dyQyK  
accrued interest payable 应付利息；应计未付利息 W7t >&3l  
accrued interest receivable 应收利息；应计未收利息 djWcbC=g_  
accrued right 累算权益 ]fj-`==  
accruing profit 应累算的利润 grr'd+_e  
accumulated fiscal reserve 累积财政储备 d^PD#&"g  
accumulated profit 累积利润；滚存溢利 C@1CanL@3  
accumulated reserve 累积储备 2d-{Q8Pi  
accumulation of surplus income 累积收益盈余 jAXR`D  
acquired assets 既得资产 T=WNBqKo]  
acquisition 收购；购置；取得 YydA6IK4  
acquisition cost 购置成本 QIQ fI05  
acquisition expenses 购置费用 %dc3z "u  
acquisition of 100% interest 收购全部股权 c7\VTYT  
acquisition of control 取得控制权 ]Kv q
|}=  
acquisition of fixed assets 购置固定资产 I"-dTa  
acquisition of shell “买壳” _g[-=y{Bb  
acquisition price 收购价 -;$nb~y  
act of God 天灾 v,{h:  
acting partner 执事合伙人 %Uy%kN_&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _K'7(d0z  
active partner 积极参与的合伙人 (?vK_{  
active trading 交投活跃 zCt\o  
actual circulation 实际流通 ld.7`)  
actual cost 实际成本 L1sqU-gt  
actual expenditure 实际开支；实际支出 /Y,r@D  
actual income 实际入息；实际收入；实际收益 n#4Gv|{XMD  
actual market 现货市场 61} i5o  
actual price 现货价；实际价格 #Q}_e7t  
actual profit 实际利润 O iF{3ae(  
actual quotation 实盘；实际价位；实际报价 :$?Q D  
actual year basis 按实际年度计算 >)NQH9'1  
actuals 实货 fxd0e;NAAh  
actuarial investigation 精算调查 LEZ&W;bCo  
actuarial principle 精算原则 VevNG*  
actuarial report 精算师报告 =s;M]:  
Actuarial Society of Hong Kong 香港精算学会 %m eLW&  
actuarial valuation 精算师估值 <C'Z H'p  
actuary 精算师 C`QzT{6!  
ad referendum agreement 暂定协议；有待覆核的协定 /_)l|<k+V  
ad valorem duty 从价税；按值征税 _\\ -md:  
ad valorem duty system 从价税制 F)SPaC4  
ad valorem fee 从价费 $e }n  
ad valorem tariff 从价关税 id?"PD"%  
additional allowance 额外免税额 8YX)0i'  
additional amount for unexpired risk 未过期风险的额外款额 @E%DP9.I  
additional assessable profit 补加应评税利润 dY!u)M;~~  
additional assessment 补加评税 2/B)O)#ls  
additional commitment 额外承担 qM",( Bh  
additional commitment vote 额外承担拨款 (u&`Ij9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <^8* <;PaG  
additional dependent parent allowance 供养父母额外免税额 F}36 IM9/:  
additional provision 额外拨款 l+zb~  
additional stamp duty 附加印花税 +Rwx%=   
additional tax 补加税罚款；补加税款 sZg6@s=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7C7>y/uS  
adjudged bankrupt 被裁定破产 iidT~l  
adjudicated bankrupt 裁定破产人 ;hHi@Z9  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 'c %S!$P  
adjudication of bankruptcy 裁定破产；宣告破产 .TpsJXF  
adjudication of insolvency 裁定无力偿还债务 BMFF=  
adjusted actual 经调整的实数；调整后的实数 W2]TRO  
adjusted current assets 经调整的流动资产；调整后的流动资产 QA?oJ_}y  
adjusted figure 经调整的数字；调整后的数额 oehaQ#e  
adjusted liabilities 经调整的负债；调整后的负债 Zb_apjg[4  
adjusted loss 经调整的亏损；调整后的亏损 <+v{GF#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 B{MaMf)  
adjusted profit 经调整的利润；调整后的利润 n?xTkkr0  
adjusted surplus 经调整的盈余额；调整后的盈余额 [syj#  
adjusted value 经调整的价值；调整后的价值 Fky?\ec  
adjustment 调整；修订；理算〔保险〕 tg\|?  
adjustment centre 调剂中心 e,gyQjJR  
adjustment lag 调整过程的时间差距；调整时差 !L$x:/R9M  
adjustment mechanism 调整机制
QkQ!Ep(  
adjustment of loss 亏损调整 [ MyE2^  
adjustment process 调整过程；调整程序 H:QhrL+7_  
adjustment range 调整幅度 BPv>$ m+.  
administered exchange rate 受管制汇率 4_^[= p/R