[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: "zy7C*)>r  
@=kSo -SX  
A share Ａ股；甲类股份 YK~%xo  
abatement of tax 减税；减扣免税额 PFK  '$  
ABN AMRO Bank N.V. 荷兰银行 _J[P[(ab  
above-the-line expenditure 线上项目支出；经常预算支出 Wv/=
O}  
above-the-line receipt 线上项目收入；经常预算收入 v*yuE5{  
ABSA Asia Limited 南非联合亚洲有限公司 L8 @1THY  
absolute change 绝对数值变更 >&k-'`Nw  
absolute expenditure 实际开支 `@s^(hc7i  
absolute guideline figure 绝对准则数字 \uMLY<]P  
absolute interest 绝对权益 VLN_w$iEq  
absolute order of discharge 绝对破产解除令 gPc=2  
absolute profit margin 绝对利润幅度 _wL BA^d^  
absolute value 实值；绝对值 N17RLz *\  
absolutely vested interest 绝对既得权益 %u5]>]M+  
absorbed cost 已吸收成本；已分摊成本 iG?[<1~  
absorption 吸收；分摊；合并 sn>~O4"  
absorption rate 吸收率；摊配率；分摊率 8-6L|#J#  
ACB Finance Limited 亚洲商业财务有限公司 >-{Hyx  
acceptable form of reciprocity 合理的互惠条件 WOf 4o  
acceptable rate 适当利率；适当汇率 #cLBQJq  
acceptance agreement 承兑协议 4ss4kp_>  
acceptance for honour 参加承兑 vVcob}ZH  
acceptor 承兑人；接受人；受票人 !5?<% *  
acceptor for honour 参加承兑人 z&^&K}  
accident insurance 意外保险 k-""_WJ~^  
Accident Insurance Association of Hong Kong 香港意外保险公会 2VCI 1E  
accident insurance scheme 意外保险计划 P L+sR3bR  
accident year basis 意外年度基准 lB[kbJ  
accommodation 通融；贷款 Jpo(Wl  
accommodation bill 通融票据；空头票据 kz7(Z 'pw  
accommodation party 汇票代发人 %;"y+YFdv  
account balance 帐户余额；帐户结余 -s'-eQF J  
account book 帐簿 *k>n<p3dd  
account collected in advance 预收款项 G<;* SYAb  
account current book 往来帐簿 ]"1DGg \A  
account of after-acquired property 事后取得的财产报告 VOh4#%Vj  
account of defaulter 拖欠帐目 x3eZ^8^1}  
account payable 应付帐款 cPc</[x[W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w:l V"]1  
account receivable 应收帐款 $ o#V#  
account receivable report 应收帐款报表 hwN f~3eJk  
account statement 结单；帐单；会计财务报表 ##4HYQ%E  
account title 帐户名称；会计科目 ROZF)|l  
accountant's report 会计师报告 B^jc3 VsR  
Accountant's Report Rules 会计师报告规则 _8agtQ:<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b*Q&CL  
Accounting Arrangements 《会计安排》 "8zDbdK  
accounting basis 会计基础 W'u>#  
accounting by Official Receiver 破产管理署署长呈交的帐目 `x%>8/  
Accounting Circular 《会计通告》 2T[9f;jM'  
accounting class 会计类别 R,=fv  
accounting date 记帐日期；会计结算日期 S?BG_J6A7  
accounting for money 款项核算 tIS<U(N;  
Accounting Officer 会计主任 Nu~lsWyRI5  
accounting period 会计报告期；会计期 i<g-+Qs  
accounting policy 会计政策；会计方针 YkQd  
accounting practice 会计惯例 -1ub^f
eJ,  
accounting principle 会计准则 @2v_pJy^  
accounting record 会计记录 4]}'Hln*U  
accounting report 会计报告 yyy|Pw4:Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X +]G-  
Accounting Society of China 中国会计学会 i8HTzv"J  
accounting statement 会计报表 0}dpK $.  
accounting system 会计制度；会计系统 P J[`|  
accounting transaction 会计事项；帐务交易 Z># i**  
accounting treatment 会计处理 hqkz^!rp  
accounting year 会计年度 m/EFHS49  
accretion 增值；添加 l0i^uMS  
accrual 应计项目；应累算数目 ?=fyc1  
accrual basis 应计制；权责发生制 t}tEvh  
accrual basis accounting 应计制会计；权责发生制会计 GF=g<H M  
accrue 应累算；应计 x`)&J B  
accrued benefit 应累算利益 T:W4$P  
accrued charges 应计费用 x;<W&s}(  
accrued cumulative preference share dividend 应累算的累积优先股股息 P\)iZiGc  
accrued expenses 应累算费用 R<N ]B  
accrued interest payable 应付利息；应计未付利息 @cB$iP=Z4  
accrued interest receivable 应收利息；应计未收利息 fXQNHZ|4  
accrued right 累算权益 >`ZyG5  
accruing profit 应累算的利润 ZLAy- 9^Y  
accumulated fiscal reserve 累积财政储备 e6RPIg  
accumulated profit 累积利润；滚存溢利 x{WD;$J  
accumulated reserve 累积储备 L5:$U>H(  
accumulation of surplus income 累积收益盈余 Y,zxbXZv'5  
acquired assets 既得资产 ]-QA'Lq  
acquisition 收购；购置；取得 u! qP  
acquisition cost 购置成本 WaR`Kp+>  
acquisition expenses 购置费用 p0<\G  
acquisition of 100% interest 收购全部股权 iTU5l5U z  
acquisition of control 取得控制权 Z!X0U7&U  
acquisition of fixed assets 购置固定资产 &H:(z4/  
acquisition of shell “买壳” 5iydZ  
acquisition price 收购价 j]/RC(;?  
act of God 天灾 R`^_(y n>  
acting partner 执事合伙人 -5QZJF2 ~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Pw!MS5=r  
active partner 积极参与的合伙人 
1Nd2{(  
active trading 交投活跃 xAMW-eF?d  
actual circulation 实际流通 < F+l  
actual cost 实际成本 c.F6~IHu7  
actual expenditure 实际开支；实际支出 PdtvU-(  
actual income 实际入息；实际收入；实际收益 cJ @Wt>YI  
actual market 现货市场 M{hg0/}sUW  
actual price 现货价；实际价格 #';:2Nyq  
actual profit 实际利润 pgZXJ  
actual quotation 实盘；实际价位；实际报价 agW@{c  
actual year basis 按实际年度计算 OMg
<V  
actuals 实货 WWHoi{q  
actuarial investigation 精算调查 ThbGQ"/  
actuarial principle 精算原则 )+t0:GwP`:  
actuarial report 精算师报告 v^iL5y!  
Actuarial Society of Hong Kong 香港精算学会 um>6z_"  
actuarial valuation 精算师估值 ..'_o~Ka  
actuary 精算师 WKa~[j|-K  
ad referendum agreement 暂定协议；有待覆核的协定 m<"WDU?y;  
ad valorem duty 从价税；按值征税 CooQ>f  
ad valorem duty system 从价税制 oJ|j#+Ft  
ad valorem fee 从价费 gi _5?$  
ad valorem tariff 从价关税 |T)6yDL  
additional allowance 额外免税额  0$fpIz  
additional amount for unexpired risk 未过期风险的额外款额 VUR|OV%  
additional assessable profit 补加应评税利润 UVIKQpA]A  
additional assessment 补加评税 yT9@!]^L  
additional commitment 额外承担 l u%}h7ng  
additional commitment vote 额外承担拨款 =CVBBuVy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h/hmlnOQl  
additional dependent parent allowance 供养父母额外免税额 tQYM&6g  
additional provision 额外拨款 _1!OlQ  
additional stamp duty 附加印花税 56-dD5{hxR  
additional tax 补加税罚款；补加税款 p/@smke  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !6>~?gNd  
adjudged bankrupt 被裁定破产 G.dTvLv  
adjudicated bankrupt 裁定破产人 6 EC*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 M>ruKHipFE  
adjudication of bankruptcy 裁定破产；宣告破产 3c6b6  
adjudication of insolvency 裁定无力偿还债务 |kV*Jc k  
adjusted actual 经调整的实数；调整后的实数 !*bMa8]*  
adjusted current assets 经调整的流动资产；调整后的流动资产 3H6lBF  
adjusted figure 经调整的数字；调整后的数额 9=h'9Wo  
adjusted liabilities 经调整的负债；调整后的负债  e5*hE  
adjusted loss 经调整的亏损；调整后的亏损 I5n^,@md  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 TOXfWEU3>  
adjusted profit 经调整的利润；调整后的利润 fbKkq.w  
adjusted surplus 经调整的盈余额；调整后的盈余额 90*5 5\>{  
adjusted value 经调整的价值；调整后的价值 x$Oq0d{
T  
adjustment 调整；修订；理算〔保险〕 % *INT  
adjustment centre 调剂中心 jeH~<t{  
adjustment lag 调整过程的时间差距；调整时差 "PTZ%7YH}  
adjustment mechanism 调整机制 po Vx8oO8  
adjustment of loss 亏损调整 Rww{:R  
adjustment process 调整过程；调整程序 Jx7C'~,J  
adjustment range 调整幅度 64G[|" j D  
administered exchange rate 受管制汇率 v~V!ayn)wQ