[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: -=Q_E^'  
HdJLD+k/  
A share Ａ股；甲类股份 fB3O zff  
abatement of tax 减税；减扣免税额 h$f/NSct2  
ABN AMRO Bank N.V. 荷兰银行 nxsQDw\hy  
above-the-line expenditure 线上项目支出；经常预算支出 f`:e#x  
above-the-line receipt 线上项目收入；经常预算收入 l0U6eOx  
ABSA Asia Limited 南非联合亚洲有限公司 oeDsJ6;  
absolute change 绝对数值变更 28f-8B  
absolute expenditure 实际开支 ]vXIj0:  
absolute guideline figure 绝对准则数字 ngsa
x1xO  
absolute interest 绝对权益 T!"<Kv]J  
absolute order of discharge 绝对破产解除令 eG"iJ%I  
absolute profit margin 绝对利润幅度 79s6U^vv"  
absolute value 实值；绝对值 Zv7@  
absolutely vested interest 绝对既得权益 JjfNH ~  
absorbed cost 已吸收成本；已分摊成本 H'q&1^w)  
absorption 吸收；分摊；合并 }<2F]UuR  
absorption rate 吸收率；摊配率；分摊率 [9BlP  
ACB Finance Limited 亚洲商业财务有限公司 jm.pb/  
acceptable form of reciprocity 合理的互惠条件 C: kl/9M@  
acceptable rate 适当利率；适当汇率 7v?tSob:b  
acceptance agreement 承兑协议 {;n
?c$r  
acceptance for honour 参加承兑 I%e7:cs>  
acceptor 承兑人；接受人；受票人 6 N~ jt  
acceptor for honour 参加承兑人 `DG6ollp{  
accident insurance 意外保险 :54|Z5h|  
Accident Insurance Association of Hong Kong 香港意外保险公会 nd3]&occ  
accident insurance scheme 意外保险计划 qt^%jIv  
accident year basis 意外年度基准 %f6l"~y  
accommodation 通融；贷款 K[~Wj8W0  
accommodation bill 通融票据；空头票据 ~<v{CBq[  
accommodation party 汇票代发人 Pu/0<Orp7  
account balance 帐户余额；帐户结余 l]sO[`X  
account book 帐簿 2O<Sig=  
account collected in advance 预收款项 Kzo{L  
account current book 往来帐簿 n
\,TW&3  
account of after-acquired property 事后取得的财产报告 ])m",8d&T  
account of defaulter 拖欠帐目 k5!k3yI  
account payable 应付帐款 p\+#`] Q7}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z6Su`  
account receivable 应收帐款 `Jm{K*&8Q  
account receivable report 应收帐款报表 *9j9=N?  
account statement 结单；帐单；会计财务报表 "sT`Dhr  
account title 帐户名称；会计科目 "{z9 L+  
accountant's report 会计师报告 a(x[+ El  
Accountant's Report Rules 会计师报告规则 Y0s^9?*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 '3+S5p8  
Accounting Arrangements 《会计安排》 =!#DUfQf  
accounting basis 会计基础  o<Y|N  
accounting by Official Receiver 破产管理署署长呈交的帐目 lmH!I)5  
Accounting Circular 《会计通告》 qhK;#<#  
accounting class 会计类别 LaN4%[;X1-  
accounting date 记帐日期；会计结算日期 w2+RX-6Ie  
accounting for money 款项核算 M#<x2 ojW  
Accounting Officer 会计主任 JGj_{|=:  
accounting period 会计报告期；会计期 Mh~T.;f.qq  
accounting policy 会计政策；会计方针 a P{xMB#1h  
accounting practice 会计惯例 }{K)5k@  
accounting principle 会计准则 !~ -^s  
accounting record 会计记录 *zX<`E  
accounting report 会计报告 O])/kS`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Dcus-,u~  
Accounting Society of China 中国会计学会 ZmmuP/~2K  
accounting statement 会计报表 nJ*NI)  
accounting system 会计制度；会计系统 6Otv[8^}  
accounting transaction 会计事项；帐务交易 u52;)"&=)  
accounting treatment 会计处理 sv0kksj  
accounting year 会计年度 xZ;';}&pj  
accretion 增值；添加 5Qy,Pkje  
accrual 应计项目；应累算数目 Xo%Anqk  
accrual basis 应计制；权责发生制 #:s'&.6  
accrual basis accounting 应计制会计；权责发生制会计 cgz'6q'T  
accrue 应累算；应计 QO#ZQ~  
accrued benefit 应累算利益 a#uJzYB0  
accrued charges 应计费用 6\::Ku4_2  
accrued cumulative preference share dividend 应累算的累积优先股股息 PU-~7h+$  
accrued expenses 应累算费用 5)T{iPU%X  
accrued interest payable 应付利息；应计未付利息 N"E\o,_  
accrued interest receivable 应收利息；应计未收利息 c#HocwP@  
accrued right 累算权益 ?7G[`@^Y  
accruing profit 应累算的利润 Jt)<RMQ^R  
accumulated fiscal reserve 累积财政储备 nF=Ig-NX^  
accumulated profit 累积利润；滚存溢利 xHD!8B)  
accumulated reserve 累积储备 <7PtC,74  
accumulation of surplus income 累积收益盈余 Llk`  
acquired assets 既得资产 }DZkCzK  
acquisition 收购；购置；取得 o,aI<5 "  
acquisition cost 购置成本 .S?,%4v%%  
acquisition expenses 购置费用 xPb`CY7  
acquisition of 100% interest 收购全部股权 Pyyx/u+?@  
acquisition of control 取得控制权 2ZE4^j|  
acquisition of fixed assets 购置固定资产 <78>6u/W%  
acquisition of shell “买壳” <n6/np!  
acquisition price 收购价 9R ugkGy  
act of God 天灾 Qz$.t>@V=  
acting partner 执事合伙人 [Xz7.<0#U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6b]vHT|p  
active partner 积极参与的合伙人 4tu2%Og)?  
active trading 交投活跃 ^8MgNVoJ)  
actual circulation 实际流通 VFYJXR{  
actual cost 实际成本 v WhtClJ3  
actual expenditure 实际开支；实际支出 0;XnNz3&  
actual income 实际入息；实际收入；实际收益 }>0UaK  
actual market 现货市场 ~&yaIuW
<  
actual price 现货价；实际价格 DD~8:\QD  
actual profit 实际利润 lcUL7  
actual quotation 实盘；实际价位；实际报价 7 'f>  
actual year basis 按实际年度计算 ;- cq#8S  
actuals 实货 lT(MywNsg  
actuarial investigation 精算调查 MT&i5!Z  
actuarial principle 精算原则 |2
0p#]0E+  
actuarial report 精算师报告 $hEX,  
Actuarial Society of Hong Kong 香港精算学会 T 7 hC]R  
actuarial valuation 精算师估值 %*s[s0$ c  
actuary 精算师 (TY^ kySr  
ad referendum agreement 暂定协议；有待覆核的协定 3b[_0  
ad valorem duty 从价税；按值征税 9JU lu  
ad valorem duty system 从价税制 =j}00,WH  
ad valorem fee 从价费 7M$>'PfO  
ad valorem tariff 从价关税 Fh?q;o Ej  
additional allowance 额外免税额 ZAiQofQ:2  
additional amount for unexpired risk 未过期风险的额外款额 !D6@\  
additional assessable profit 补加应评税利润 zCco/]h  
additional assessment 补加评税 /#Xz+#SqY  
additional commitment 额外承担 M@gm.)d  
additional commitment vote 额外承担拨款 s\ ~r 8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8<g5.$xyz  
additional dependent parent allowance 供养父母额外免税额 S&QZ"4jq  
additional provision 额外拨款 ^
c!Hur6)  
additional stamp duty 附加印花税 M&>Z[o  
additional tax 补加税罚款；补加税款 >yL8C:J9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7%?A0%>6G  
adjudged bankrupt 被裁定破产 :|fzG
f  
adjudicated bankrupt 裁定破产人 K}wUM^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c5t?S@b  
adjudication of bankruptcy 裁定破产；宣告破产 gx9H=c
>/  
adjudication of insolvency 裁定无力偿还债务 R_Z H+@O  
adjusted actual 经调整的实数；调整后的实数 D vK}UAj=  
adjusted current assets 经调整的流动资产；调整后的流动资产 my*/MC^O  
adjusted figure 经调整的数字；调整后的数额 xl<Cstr  
adjusted liabilities 经调整的负债；调整后的负债 z}pdcQl#
 
adjusted loss 经调整的亏损；调整后的亏损 D&]SPhX  
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 e
vn ]n  
adjusted profit 经调整的利润；调整后的利润 EmH2 Dbw  
adjusted surplus 经调整的盈余额；调整后的盈余额 K \;
b3  
adjusted value 经调整的价值；调整后的价值 P [gqv3V  
adjustment 调整；修订；理算〔保险〕 ,rG$JCS'KQ  
adjustment centre 调剂中心 T$RZRZo  
adjustment lag 调整过程的时间差距；调整时差 paiF ah  
adjustment mechanism 调整机制 %+`$Lb?{  
adjustment of loss 亏损调整 O@Ep
Rg 1  
adjustment process 调整过程；调整程序 ;zp0,[r  
adjustment range 调整幅度 @y}1%{,%  
administered exchange rate 受管制汇率 +=:CW'B5