[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: hFycSu  
URj)]wp/  
A share Ａ股；甲类股份 :/SGB3gb1t  
abatement of tax 减税；减扣免税额 *B@#A4f"  
ABN AMRO Bank N.V. 荷兰银行 d,i4WKp  
above-the-line expenditure 线上项目支出；经常预算支出 n4{?Odrf  
above-the-line receipt 线上项目收入；经常预算收入 r@i)Sluf  
ABSA Asia Limited 南非联合亚洲有限公司 jT0iJ?d,!  
absolute change 绝对数值变更 ]
QY-LO(  
absolute expenditure 实际开支 DU,B  
absolute guideline figure 绝对准则数字 njJTEUd">  
absolute interest 绝对权益 v0\M$@N[  
absolute order of discharge 绝对破产解除令 b(U5n"cdA  
absolute profit margin 绝对利润幅度 h*<`ct xL  
absolute value 实值；绝对值 QYDI-<.(  
absolutely vested interest 绝对既得权益 yRQ1Szbjli  
absorbed cost 已吸收成本；已分摊成本 T:%0i8p  
absorption 吸收；分摊；合并 Z?[R;V1j  
absorption rate 吸收率；摊配率；分摊率 Lfa&JKd  
ACB Finance Limited 亚洲商业财务有限公司 3:$@DZT$  
acceptable form of reciprocity 合理的互惠条件 9_svtO]P  
acceptable rate 适当利率；适当汇率 Sa)L=5Nr  
acceptance agreement 承兑协议 {_4Hsw?s6  
acceptance for honour 参加承兑 8N j}  
acceptor 承兑人；接受人；受票人 IAb.Z+ig  
acceptor for honour 参加承兑人 !  B`  
accident insurance 意外保险 gL| 9hvHr[  
Accident Insurance Association of Hong Kong 香港意外保险公会 *h?}~!AjY  
accident insurance scheme 意外保险计划 >#S}J 
LZ  
accident year basis 意外年度基准 NODg_J~T  
accommodation 通融；贷款 RJ4=AA|  
accommodation bill 通融票据；空头票据 F|VHr
@%  
accommodation party 汇票代发人 &Nr+-$  
account balance 帐户余额；帐户结余 .;bU["fn)  
account book 帐簿
rOUQg_y  
account collected in advance 预收款项 ~(c<M>Q8  
account current book 往来帐簿 -zt*C&)b  
account of after-acquired property 事后取得的财产报告 l%i*.b(  
account of defaulter 拖欠帐目 &C9)%5O)  
account payable 应付帐款 0#Q]>V@rO4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 MdkL_YP}.  
account receivable 应收帐款 (Cti,g~  
account receivable report 应收帐款报表 pK>/c>de  
account statement 结单；帐单；会计财务报表 h{~GzrL*  
account title 帐户名称；会计科目 A2PeI"y  
accountant's report 会计师报告 kyYU 1gfh  
Accountant's Report Rules 会计师报告规则 C^]UK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 j:48l[;ed  
Accounting Arrangements 《会计安排》 X`E}2|q'  
accounting basis 会计基础 1
!+0]_8K  
accounting by Official Receiver 破产管理署署长呈交的帐目 Kp;<z<  
Accounting Circular 《会计通告》 W8]?dL}|  
accounting class 会计类别 RWDPsZC  
accounting date 记帐日期；会计结算日期 (o\D=!a  
accounting for money 款项核算 a9 S&n5  
Accounting Officer 会计主任 3s*mq@~1X  
accounting period 会计报告期；会计期 Mac:E__G  
accounting policy 会计政策；会计方针 G%jV}
7h  
accounting practice 会计惯例 tB}W )Eb  
accounting principle 会计准则 :q2RgZE  
accounting record 会计记录 Vd) %qw  
accounting report 会计报告 `J{{E,y @  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8_rd1:t5  
Accounting Society of China 中国会计学会 {pRa%D F  
accounting statement 会计报表 #H8QX5b)  
accounting system 会计制度；会计系统 {FC<vx{42  
accounting transaction 会计事项；帐务交易 QS, _=< (  
accounting treatment 会计处理 ~( rZ)  
accounting year 会计年度 (r<F@)J  
accretion 增值；添加 ^d9o \  
accrual 应计项目；应累算数目 0o.h{BN  
accrual basis 应计制；权责发生制 1iM(13jW  
accrual basis accounting 应计制会计；权责发生制会计 v,3}YDu  
accrue 应累算；应计 ']X0g{%  
accrued benefit 应累算利益 PIsXX#`7;  
accrued charges 应计费用 ypA 9WF  
accrued cumulative preference share dividend 应累算的累积优先股股息
kZ^wc .  
accrued expenses 应累算费用 p+2%LYR u  
accrued interest payable 应付利息；应计未付利息 Sn;q:e3i{A  
accrued interest receivable 应收利息；应计未收利息 V<n#%!M5gV  
accrued right 累算权益 S.C7%XU  
accruing profit 应累算的利润 D_w<igu!3  
accumulated fiscal reserve 累积财政储备 EY:EpVin  
accumulated profit 累积利润；滚存溢利 PXDJ[Oj7(0  
accumulated reserve 累积储备 dTU`@!f  
accumulation of surplus income 累积收益盈余 PB{5C*Y7^k  
acquired assets 既得资产 'HWPuWW  
acquisition 收购；购置；取得 7:C2xC  
acquisition cost 购置成本 bU4\Yu   
acquisition expenses 购置费用 /'>ck2drjk  
acquisition of 100% interest 收购全部股权 _oU~S$hO  
acquisition of control 取得控制权 8vvNn>Q  
acquisition of fixed assets 购置固定资产 &e4EZ  
acquisition of shell “买壳” H"V )dEm  
acquisition price 收购价 O;#0Yg  
act of God 天灾 A6Wtzt2i  
acting partner 执事合伙人 #W L>ha v  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W%#LHluP  
active partner 积极参与的合伙人 MWn[]'TpH  
active trading 交投活跃 "Z a}p|Ct  
actual circulation 实际流通 M[=sQnnSFW  
actual cost 实际成本 %bTXu1  
actual expenditure 实际开支；实际支出 oJ0 #U  
actual income 实际入息；实际收入；实际收益 ?,! C0ts  
actual market 现货市场 SYv5{bff =  
actual price 现货价；实际价格 8qq'q"g  
actual profit 实际利润 G4f%=Z  
actual quotation 实盘；实际价位；实际报价 +]#pm9  
actual year basis 按实际年度计算 *C^`+*}OE$  
actuals 实货 pH.&OW%  
actuarial investigation 精算调查 YYd!/@|N5  
actuarial principle 精算原则 EMS$?"K  
actuarial report 精算师报告 !ma'*X  
Actuarial Society of Hong Kong 香港精算学会 !2=e
au^p  
actuarial valuation 精算师估值 eJZt&|7N  
actuary 精算师 |+Ub3<b[]  
ad referendum agreement 暂定协议；有待覆核的协定 [V,f@}m F  
ad valorem duty 从价税；按值征税 t. kOR<  
ad valorem duty system 从价税制 -;[,`g(f  
ad valorem fee 从价费 K1fnHpK  
ad valorem tariff 从价关税 qH*Fv:qnM  
additional allowance 额外免税额 4p/d>DTiM  
additional amount for unexpired risk 未过期风险的额外款额  2-u9%  
additional assessable profit 补加应评税利润 q6N6QI8/  
additional assessment 补加评税 C5'#0}6i  
additional commitment 额外承担 Gn?<~8a  
additional commitment vote 额外承担拨款 K2pW|@~U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f!##R-A
  
additional dependent parent allowance 供养父母额外免税额 }tH6E  
additional provision 额外拨款 'sTMUPg`  
additional stamp duty 附加印花税 j}@n`[V1  
additional tax 补加税罚款；补加税款 }JBLzk5|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^eWD4Vp|4  
adjudged bankrupt 被裁定破产 X\LiV{c  
adjudicated bankrupt 裁定破产人 ]s:%joj%^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 sJ)Pj?"\?  
adjudication of bankruptcy 裁定破产；宣告破产 ]kyGm2Ty9  
adjudication of insolvency 裁定无力偿还债务 . ,n>#
lL  
adjusted actual 经调整的实数；调整后的实数 U>kL|X3 V  
adjusted current assets 经调整的流动资产；调整后的流动资产 .t|B6n!  
adjusted figure 经调整的数字；调整后的数额 $<s 3;>t  
adjusted liabilities 经调整的负债；调整后的负债 c7(Lk"G8  
adjusted loss 经调整的亏损；调整后的亏损 i@#fyU)[G  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 \#)w$O  
adjusted profit 经调整的利润；调整后的利润 A"~4|`W  
adjusted surplus 经调整的盈余额；调整后的盈余额 Lkl^ `  
adjusted value 经调整的价值；调整后的价值 5j$a3nH  
adjustment 调整；修订；理算〔保险〕 *4|]=yPU  
adjustment centre 调剂中心 _V-pr#lP1  
adjustment lag 调整过程的时间差距；调整时差 k'JfXrW<!  
adjustment mechanism 调整机制 16R0#Q/{+*  
adjustment of loss 亏损调整 l^%W/b>?b  
adjustment process 调整过程；调整程序 .=<
<b
|  
adjustment range 调整幅度 z;ko )  
administered exchange rate 受管制汇率 #Vi:-zyY