[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: ? 76jz>;b  
zpg*hlv   
A share Ａ股；甲类股份 g&BF#)7C  
abatement of tax 减税；减扣免税额 /:U\U_j  
ABN AMRO Bank N.V. 荷兰银行 g<UjB  
above-the-line expenditure 线上项目支出；经常预算支出 Z[0xqGYLB  
above-the-line receipt 线上项目收入；经常预算收入 S1&6P)X.Za  
ABSA Asia Limited 南非联合亚洲有限公司 Q4c>gds`  
absolute change 绝对数值变更 "'6KQnpZ  
absolute expenditure 实际开支 U&`M G1uHe  
absolute guideline figure 绝对准则数字 6"j
q/Pu  
absolute interest 绝对权益 ~2rZL  
absolute order of discharge 绝对破产解除令 r%_)7Wk*  
absolute profit margin 绝对利润幅度 gfih;i.pY  
absolute value 实值；绝对值 g%9I+(?t  
absolutely vested interest 绝对既得权益 v9M;W+J  
absorbed cost 已吸收成本；已分摊成本 bhuA,}  
absorption 吸收；分摊；合并 4\Q ?4ZX  
absorption rate 吸收率；摊配率；分摊率 pmQ9iA@=  
ACB Finance Limited 亚洲商业财务有限公司 Q3z-v&^E9  
acceptable form of reciprocity 合理的互惠条件 ,VJ0J!@  
acceptable rate 适当利率；适当汇率 -] J V  
acceptance agreement 承兑协议 u^iK?S#Ci8  
acceptance for honour 参加承兑 zbi[r  
acceptor 承兑人；接受人；受票人 LG&~#x  
acceptor for honour 参加承兑人 \'E%ue_<9  
accident insurance 意外保险 NsWyxcty  
Accident Insurance Association of Hong Kong 香港意外保险公会 BhdJ/C^  
accident insurance scheme 意外保险计划 AX]lMe  
accident year basis 意外年度基准 M K~viSgi  
accommodation 通融；贷款 E(TL+o  
accommodation bill 通融票据；空头票据 =<a`G3SY!  
accommodation party 汇票代发人 _?O'6 5  
account balance 帐户余额；帐户结余 Bv!j.$0d{  
account book 帐簿 g-Z>1V  
account collected in advance 预收款项 bnUd !/;  
account current book 往来帐簿 f4`=yj*  
account of after-acquired property 事后取得的财产报告 ~{U~9v^v(  
account of defaulter 拖欠帐目 C4Bh #C  
account payable 应付帐款 d;;]+%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 k\x>kJ}0  
account receivable 应收帐款 t[iE >  
account receivable report 应收帐款报表 Os?~U/  
account statement 结单；帐单；会计财务报表 h 7I_{v8  
account title 帐户名称；会计科目 ]hL 1qS  
accountant's report 会计师报告 h a3 Qx  
Accountant's Report Rules 会计师报告规则 &m +s5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <P}{0Y~@*W  
Accounting Arrangements 《会计安排》 oACuI|b  
accounting basis 会计基础 1 ,[T;pdDd  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]#R;%L  
Accounting Circular 《会计通告》 k gWF@"_  
accounting class 会计类别 H4^-MSw  
accounting date 记帐日期；会计结算日期 H%Q@DW8~@  
accounting for money 款项核算 9s5CqB  
Accounting Officer 会计主任 >!`T=(u!  
accounting period 会计报告期；会计期 NaB8cLURp  
accounting policy 会计政策；会计方针 x1Z?x,-D"  
accounting practice 会计惯例 3H@TvV/;f  
accounting principle 会计准则 S-'iOJ1]  
accounting record 会计记录 tY%c-m  
accounting report 会计报告 V0ulIKck  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f}eZX  
Accounting Society of China 中国会计学会 c%Kv"Z%f  
accounting statement 会计报表 xr)kHJ:v  
accounting system 会计制度；会计系统 GwW!Q|tVz=  
accounting transaction 会计事项；帐务交易 &xrm;pO  
accounting treatment 会计处理 }c%QF  
accounting year 会计年度 r$R(4q:  
accretion 增值；添加 4vp,izNW  
accrual 应计项目；应累算数目 Dr, {V6^  
accrual basis 应计制；权责发生制 ^<[oKi;>  
accrual basis accounting 应计制会计；权责发生制会计 Hz%#&E  
accrue 应累算；应计 F}2U8O  
accrued benefit 应累算利益
J3y5R1?EP  
accrued charges 应计费用 jJ|u!a  
accrued cumulative preference share dividend 应累算的累积优先股股息 URX>(Y}g9^  
accrued expenses 应累算费用 !-LPFy>  
accrued interest payable 应付利息；应计未付利息 U#d&#",s  
accrued interest receivable 应收利息；应计未收利息 IWuR=I$t  
accrued right 累算权益 O^F%ssF8  
accruing profit 应累算的利润 >vt#,8VAN  
accumulated fiscal reserve 累积财政储备 2vu"PeU9  
accumulated profit 累积利润；滚存溢利 VO#]IXaP  
accumulated reserve 累积储备 |W`1#sP>  
accumulation of surplus income 累积收益盈余 'h
f-)\Ylf  
acquired assets 既得资产 K,?M5n '  
acquisition 收购；购置；取得 c i_XcG  
acquisition cost 购置成本 zrD$loaW.'  
acquisition expenses 购置费用 FyQ   
acquisition of 100% interest 收购全部股权 tjuW+5O  
acquisition of control 取得控制权 $zy Y"yWRZ  
acquisition of fixed assets 购置固定资产 uTBls8  
acquisition of shell “买壳” >77 /e@  
acquisition price 收购价 $2 ~A^#"0  
act of God 天灾 j?[fpN$  
acting partner 执事合伙人 K?(ls$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z#8GF^U:T  
active partner 积极参与的合伙人 E/ Eny5  
active trading 交投活跃 X -w#E3  
actual circulation 实际流通 <P(d%XEl  
actual cost 实际成本 l4|bpR Cp  
actual expenditure 实际开支；实际支出  Yg<o 9x$  
actual income 实际入息；实际收入；实际收益 Euk#C;uBg  
actual market 现货市场 b4S7Q"g  
actual price 现货价；实际价格 eIg ' !8h?  
actual profit 实际利润 o5i?|HJ  
actual quotation 实盘；实际价位；实际报价 u}qfwVX Z  
actual year basis 按实际年度计算 9 qqy(H  
actuals 实货 (ZT*EFhb(  
actuarial investigation 精算调查 8/Z JkI  
actuarial principle 精算原则 ?U iwr{Q  
actuarial report 精算师报告 ofj7$se  
Actuarial Society of Hong Kong 香港精算学会 2W$c%~j$2  
actuarial valuation 精算师估值 CZxQ z  
actuary 精算师 %
n=!H  
ad referendum agreement 暂定协议；有待覆核的协定 }i|o":-x+  
ad valorem duty 从价税；按值征税 #xm<|s   
ad valorem duty system 从价税制 4YXtl+G  
ad valorem fee 从价费 -r/#20Y  
ad valorem tariff 从价关税 Bwn9ZYu#r  
additional allowance 额外免税额 1Jd82N\'  
additional amount for unexpired risk 未过期风险的额外款额 It(8s)5  
additional assessable profit 补加应评税利润 yL_-w/a  
additional assessment 补加评税 @@'zMV%  
additional commitment 额外承担 Czid"Ih-  
additional commitment vote 额外承担拨款 #W~5M ?+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8Rc4+g  
additional dependent parent allowance 供养父母额外免税额 &
gIu<*u<  
additional provision 额外拨款 2:&8FdU  
additional stamp duty 附加印花税 v>~ottQ|  
additional tax 补加税罚款；补加税款 )wCA 8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 MDGcK/$')f  
adjudged bankrupt 被裁定破产 f?2Y np=@  
adjudicated bankrupt 裁定破产人 ;7K5Bo  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 j K$4G.x  
adjudication of bankruptcy 裁定破产；宣告破产 ^qIp+[/'  
adjudication of insolvency 裁定无力偿还债务 p!
zC  
adjusted actual 经调整的实数；调整后的实数 Yw\}'7  
adjusted current assets 经调整的流动资产；调整后的流动资产 gmj a2F,  
adjusted figure 经调整的数字；调整后的数额 V`pTl3  
adjusted liabilities 经调整的负债；调整后的负债 DN&ZRA  
adjusted loss 经调整的亏损；调整后的亏损 {{tH$j?Q  
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 pIC CjA?3@  
adjusted profit 经调整的利润；调整后的利润 #- z*c  
adjusted surplus 经调整的盈余额；调整后的盈余额 OMvwmm  
adjusted value 经调整的价值；调整后的价值 gupB8 .!  
adjustment 调整；修订；理算〔保险〕 n-}:D<\7  
adjustment centre 调剂中心 gD
@ &/j7  
adjustment lag 调整过程的时间差距；调整时差 jE&kN$.7j  
adjustment mechanism 调整机制 e ! 6SJ7xC  
adjustment of loss 亏损调整 \-#~)LB ]M  
adjustment process 调整过程；调整程序 ?0DCjh8We  
adjustment range 调整幅度 e\%QHoi>u  
administered exchange rate 受管制汇率 LCyci1\@