[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: iB,*X[}EqG  
gU%GM  
A share Ａ股；甲类股份 g Q9ff,  
abatement of tax 减税；减扣免税额  8&;dR  
ABN AMRO Bank N.V. 荷兰银行 T*ic?!  
above-the-line expenditure 线上项目支出；经常预算支出 MmK\|CtV  
above-the-line receipt 线上项目收入；经常预算收入 o{hKt
?  
ABSA Asia Limited 南非联合亚洲有限公司 )~n}ieS  
absolute change 绝对数值变更 'oEmbk8Hg  
absolute expenditure 实际开支 SeTU`WLEm  
absolute guideline figure 绝对准则数字 4HHf3j!5  
absolute interest 绝对权益 W6iIL
:sp  
absolute order of discharge 绝对破产解除令 B>mQ\Q  
absolute profit margin 绝对利润幅度 z?a
DOh  
absolute value 实值；绝对值 C;ye%&g>  
absolutely vested interest 绝对既得权益 Rta P+6'X  
absorbed cost 已吸收成本；已分摊成本 51,m^veO  
absorption 吸收；分摊；合并 /PCQv_Y&,/  
absorption rate 吸收率；摊配率；分摊率 o MAK[$k;  
ACB Finance Limited 亚洲商业财务有限公司 Pn#Lymxh_a  
acceptable form of reciprocity 合理的互惠条件 ?c+;  
acceptable rate 适当利率；适当汇率 6GN'rVr!Z  
acceptance agreement 承兑协议 QM]^@2rK2  
acceptance for honour 参加承兑 <>Im$N ai  
acceptor 承兑人；接受人；受票人 'YeJGzsJp  
acceptor for honour 参加承兑人 ~;W% s  
accident insurance 意外保险 |eqDT,4  
Accident Insurance Association of Hong Kong 香港意外保险公会 5 9vGLN!L  
accident insurance scheme 意外保险计划 FN R& :  
accident year basis 意外年度基准 O`=Uq0Vv  
accommodation 通融；贷款 -5[GX
3h0  
accommodation bill 通融票据；空头票据 ;4bu=<%  
accommodation party 汇票代发人 #?*jdN:  
account balance 帐户余额；帐户结余 x'qgpG}?]  
account book 帐簿 ivq4/Y]-X  
account collected in advance 预收款项 ^n]s}t}csV  
account current book 往来帐簿 (`p(c;"*C!  
account of after-acquired property 事后取得的财产报告 0d2%CsMS"D  
account of defaulter 拖欠帐目 fm*Hk57  
account payable 应付帐款 Uww^Sq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `jHGNi  
account receivable 应收帐款 GM/1ufZH  
account receivable report 应收帐款报表 xpk|?/6  
account statement 结单；帐单；会计财务报表 "mf;k^sqS  
account title 帐户名称；会计科目 r UO{-R  
accountant's report 会计师报告 ?1uAY.~ZZB  
Accountant's Report Rules 会计师报告规则 k.ZfjX"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 nGVqVSxKT  
Accounting Arrangements 《会计安排》 SMyg=B\x?7  
accounting basis 会计基础 UQ)}i7v  
accounting by Official Receiver 破产管理署署长呈交的帐目 OOCeZ3yF(
 
Accounting Circular 《会计通告》 [oj"Tn(  
accounting class 会计类别 "i r*;|  
accounting date 记帐日期；会计结算日期 7E95"B&w  
accounting for money 款项核算 >g&`g}xZQ  
Accounting Officer 会计主任 /HRaX!|E#  
accounting period 会计报告期；会计期 )R4<* /C:w  
accounting policy 会计政策；会计方针 TRZ^$<AG  
accounting practice 会计惯例 =+p+_}C  
accounting principle 会计准则 I,eyL$x  
accounting record 会计记录 '}u31V"SS  
accounting report 会计报告 [P/gM3*'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bnGA.b  
Accounting Society of China 中国会计学会 J%)2,szn0  
accounting statement 会计报表 o[#a}5Y  
accounting system 会计制度；会计系统 MQ44uHJ  
accounting transaction 会计事项；帐务交易 (4LLTf0  
accounting treatment 会计处理 SOmn2 }   
accounting year 会计年度 |BW,pT  
accretion 增值；添加 )a\h5nQI)  
accrual 应计项目；应累算数目 Kxn7sL$]=F  
accrual basis 应计制；权责发生制 Qx;A; n!lw  
accrual basis accounting 应计制会计；权责发生制会计 jvQ"cs$.  
accrue 应累算；应计 8GldVn.u  
accrued benefit 应累算利益 <Xx\F56zp  
accrued charges 应计费用
l i-YkaP  
accrued cumulative preference share dividend 应累算的累积优先股股息 dI-5%Um  
accrued expenses 应累算费用 pC-OZ0  
accrued interest payable 应付利息；应计未付利息 F6p1 VFs  
accrued interest receivable 应收利息；应计未收利息 ~-d.3A$u  
accrued right 累算权益 >{a,]q*  
accruing profit 应累算的利润 sFK<:ka  
accumulated fiscal reserve 累积财政储备 t5h_Q92N  
accumulated profit 累积利润；滚存溢利 M-N2>i#  
accumulated reserve 累积储备 ak`)>  
accumulation of surplus income 累积收益盈余 >nQyF  
acquired assets 既得资产 s?k[_|)!  
acquisition 收购；购置；取得 7h1gU  
acquisition cost 购置成本 ;L2bC3
  
acquisition expenses 购置费用 rzDJH:W{2  
acquisition of 100% interest 收购全部股权 )\vHIXnfJ1  
acquisition of control 取得控制权 $0T"YC%  
acquisition of fixed assets 购置固定资产 :N*T2mP  
acquisition of shell “买壳” G:`Jrh  
acquisition price 收购价 I})
t  
act of God 天灾 _eV n#!|  
acting partner 执事合伙人 *K'ej4"u  
active market 买卖活跃的市场；交投畅旺的市场；旺市 v
Lv@Mo  
active partner 积极参与的合伙人 YS~t d+*  
active trading 交投活跃 on?/tHys  
actual circulation 实际流通 4/?}xD|?  
actual cost 实际成本 -P>=WZu  
actual expenditure 实际开支；实际支出 S7{.liHf  
actual income 实际入息；实际收入；实际收益 \_nmfTr
!K  
actual market 现货市场 Y,btL'[W  
actual price 现货价；实际价格 mndl~/  
actual profit 实际利润 v&2@<I>  
actual quotation 实盘；实际价位；实际报价 mwH!:f  
actual year basis 按实际年度计算 $?AA"Nz  
actuals 实货 @T1+b"TC  
actuarial investigation 精算调查 p"IS"k%  
actuarial principle 精算原则 ?K {1S  
actuarial report 精算师报告 '%C.([  
Actuarial Society of Hong Kong 香港精算学会 ^alZ\!B8  
actuarial valuation 精算师估值 E5G"QnxR>N  
actuary 精算师 ApYud?0b  
ad referendum agreement 暂定协议；有待覆核的协定 '<< ~wt  
ad valorem duty 从价税；按值征税 dqA[|bV  
ad valorem duty system 从价税制 Tw;qY  
ad valorem fee 从价费  x9"4 vp  
ad valorem tariff 从价关税 'h>5&=r  
additional allowance 额外免税额 ~4 9N  
additional amount for unexpired risk 未过期风险的额外款额 W#I:j: p  
additional assessable profit 补加应评税利润 @[tV_Z%,b  
additional assessment 补加评税 6F.7Ws<  
additional commitment 额外承担 X|E+K  
additional commitment vote 额外承担拨款 NLZZMr  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "%''k~UD4  
additional dependent parent allowance 供养父母额外免税额 "C.7;Rvkp>  
additional provision 额外拨款 )nHE$gVM s  
additional stamp duty 附加印花税 [[]SkLZHg  
additional tax 补加税罚款；补加税款 V!77YFen %  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3*$9G)Ey  
adjudged bankrupt 被裁定破产 lkH;N<U  
adjudicated bankrupt 裁定破产人 dIpW!Pj^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %M#?cmt  
adjudication of bankruptcy 裁定破产；宣告破产 |F@xwfgb  
adjudication of insolvency 裁定无力偿还债务 PuZs5J3  
adjusted actual 经调整的实数；调整后的实数 UlNfI}#X  
adjusted current assets 经调整的流动资产；调整后的流动资产 |"YA<e %  
adjusted figure 经调整的数字；调整后的数额 MiH}VfI
  
adjusted liabilities 经调整的负债；调整后的负债 15
KV}){  
adjusted loss 经调整的亏损；调整后的亏损 HXfXb^~  
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 BBR"HMa
4  
adjusted profit 经调整的利润；调整后的利润 $@_t5?n``F  
adjusted surplus 经调整的盈余额；调整后的盈余额 4 %)N(%u  
adjusted value 经调整的价值；调整后的价值 !\-4gr?`!  
adjustment 调整；修订；理算〔保险〕 u}}9j&^Xa  
adjustment centre 调剂中心 M?xpwq u\  
adjustment lag 调整过程的时间差距；调整时差 XQ3*  
adjustment mechanism 调整机制 G/z\ ^Q  
adjustment of loss 亏损调整 >$naTSJq  
adjustment process 调整过程；调整程序 /8>0;bX+  
adjustment range 调整幅度 /ggkb8<3  
administered exchange rate 受管制汇率  /MqXwUbO