[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: !kZ9Ox9^  
ML?%s`   
A share Ａ股；甲类股份 VH1P C  
abatement of tax 减税；减扣免税额 w=>~pYA
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ABN AMRO Bank N.V. 荷兰银行 /Y ("Q#Ueq  
above-the-line expenditure 线上项目支出；经常预算支出 JgXP2|Y!  
above-the-line receipt 线上项目收入；经常预算收入 -MZLkSU  
ABSA Asia Limited 南非联合亚洲有限公司 GEU
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absolute change 绝对数值变更 tW;?4}JR  
absolute expenditure 实际开支 Nqcmj
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absolute guideline figure 绝对准则数字 -miWXEe@l  
absolute interest 绝对权益 *Iv.W7 [  
absolute order of discharge 绝对破产解除令 t b5k|  
absolute profit margin 绝对利润幅度 `HXP*Bp#  
absolute value 实值；绝对值 Z3E957}  
absolutely vested interest 绝对既得权益 ^Nl)ocHv!  
absorbed cost 已吸收成本；已分摊成本 $PA=7`\MP/  
absorption 吸收；分摊；合并 ;=piJ%k  
absorption rate 吸收率；摊配率；分摊率 Onoi^MDy  
ACB Finance Limited 亚洲商业财务有限公司 D@"g0SW4  
acceptable form of reciprocity 合理的互惠条件 ')%Kv`hz  
acceptable rate 适当利率；适当汇率 ,Oojh;P_  
acceptance agreement 承兑协议 X6s6fu;  
acceptance for honour 参加承兑 c%-s_8zvi  
acceptor 承兑人；接受人；受票人 ],vUW#6$N  
acceptor for honour 参加承兑人 8%OS ,Z  
accident insurance 意外保险 |r*btyOJk  
Accident Insurance Association of Hong Kong 香港意外保险公会 ' O1X+  
accident insurance scheme 意外保险计划 Kr $R"  
accident year basis 意外年度基准 Cw1Jl5OVZ  
accommodation 通融；贷款 |&vQ1o|}  
accommodation bill 通融票据；空头票据 jT/S
Z|S  
accommodation party 汇票代发人 2Eg*Yb 1  
account balance 帐户余额；帐户结余 VP^Yph 8R  
account book 帐簿 MkJ}dncg*  
account collected in advance 预收款项 ~#3h-|]*  
account current book 往来帐簿 uJVu:E.
#1  
account of after-acquired property 事后取得的财产报告 5qo^SiB.  
account of defaulter 拖欠帐目 O 8#}2  
account payable 应付帐款 Wlm%W>%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 PGZ.\i  
account receivable 应收帐款 WbZ{) i  
account receivable report 应收帐款报表 ;!U`GN,tH  
account statement 结单；帐单；会计财务报表 '~i;g.n=}-  
account title 帐户名称；会计科目 GFd~..$  
accountant's report 会计师报告 x 8lgDO
 
Accountant's Report Rules 会计师报告规则 W70J2
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 4?YhqJ  
Accounting Arrangements 《会计安排》 c|q!C0X[  
accounting basis 会计基础 {6Tw+/`P  
accounting by Official Receiver 破产管理署署长呈交的帐目 p-n_ ">7  
Accounting Circular 《会计通告》 `c@KlL*!Q  
accounting class 会计类别 ]Hk8XT@Q+  
accounting date 记帐日期；会计结算日期 Hm2}xnY  
accounting for money 款项核算 DArEIt6Q  
Accounting Officer 会计主任 A-gNfXP,D  
accounting period 会计报告期；会计期 LQ4 GQqS*  
accounting policy 会计政策；会计方针 \z!*)v/{-  
accounting practice 会计惯例 .&d]7@!qy  
accounting principle 会计准则 4Fhiac  
accounting record 会计记录 mlCw(i,  
accounting report 会计报告 ^L}fj $  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]Cy1yAv={  
Accounting Society of China 中国会计学会 \F=w~ $)  
accounting statement 会计报表 pQr `$:ga  
accounting system 会计制度；会计系统 rQT@:$)  
accounting transaction 会计事项；帐务交易 /C"dwh"``  
accounting treatment 会计处理 W,Q"?(+]B  
accounting year 会计年度 ~?&;nTwHe  
accretion 增值；添加 b}'XDw   
accrual 应计项目；应累算数目 ^yDCX  
accrual basis 应计制；权责发生制 Q:?]:i/*  
accrual basis accounting 应计制会计；权责发生制会计 t{t*.{w  
accrue 应累算；应计 <%klrQya  
accrued benefit 应累算利益
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accrued charges 应计费用 ]F5?>du@~
 
accrued cumulative preference share dividend 应累算的累积优先股股息 zp[Uh]-dMK  
accrued expenses 应累算费用 xEtzqP<]
 
accrued interest payable 应付利息；应计未付利息 X~XpX7d!  
accrued interest receivable 应收利息；应计未收利息 T'.U?G  
accrued right 累算权益 lVY`^pw?  
accruing profit 应累算的利润 zt{?Ntb  
accumulated fiscal reserve 累积财政储备 S)Cd1`Gf  
accumulated profit 累积利润；滚存溢利 |,CWk|G  
accumulated reserve 累积储备 :NJb<% $  
accumulation of surplus income 累积收益盈余 C!xqp   
acquired assets 既得资产 01Bs7@"+  
acquisition 收购；购置；取得 prE~GO7Z  
acquisition cost 购置成本 ,[enGw  
acquisition expenses 购置费用 FNlzpCT~L  
acquisition of 100% interest 收购全部股权 IT& U%hw  
acquisition of control 取得控制权 C;2!c
 
acquisition of fixed assets 购置固定资产 t(/b'Peq  
acquisition of shell “买壳” 4L#q?]$  
acquisition price 收购价 n[4F\I>  
act of God 天灾 [/uqH  
acting partner 执事合伙人 @dE|UZ=(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !7ct=L  
active partner 积极参与的合伙人 9ui_/[
K  
active trading 交投活跃 7eb^^a?  
actual circulation 实际流通 2ILMf?}  
actual cost 实际成本 fis**f0  
actual expenditure 实际开支；实际支出 xZAc~~9tD  
actual income 实际入息；实际收入；实际收益 B$A`-  
actual market 现货市场 ]~~PD?jh  
actual price 现货价；实际价格 *FyBkG
'  
actual profit 实际利润 qPsf
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actual quotation 实盘；实际价位；实际报价 Aat_5p  
actual year basis 按实际年度计算 .Ymoh>JRL  
actuals 实货 E/x``,k  
actuarial investigation 精算调查 PY=(|2tb4  
actuarial principle 精算原则 2Jo'!|]  
actuarial report 精算师报告 uPbvN[~t  
Actuarial Society of Hong Kong 香港精算学会 82#7TX4  
actuarial valuation 精算师估值 xI?%.Z;*+  
actuary 精算师 '5zolp%St  
ad referendum agreement 暂定协议；有待覆核的协定 --E_s/  
ad valorem duty 从价税；按值征税 M\zM-B  
ad valorem duty system 从价税制 ) s^D}I(  
ad valorem fee 从价费 eqD|3Y
X  
ad valorem tariff 从价关税 27q9zi!Q  
additional allowance 额外免税额 In)8AK(Hw  
additional amount for unexpired risk 未过期风险的额外款额 e"HA.t[A  
additional assessable profit 补加应评税利润 g[<K FVlG  
additional assessment 补加评税 Wkw. z  
additional commitment 额外承担 7Pspx'u  
additional commitment vote 额外承担拨款 ^(7<L<H  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <PL94  
additional dependent parent allowance 供养父母额外免税额 &rs+x<  
additional provision 额外拨款 Xy[O  
additional stamp duty 附加印花税 !v(j#N< m  
additional tax 补加税罚款；补加税款 >Qg`Us
#y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _bB:1l?V  
adjudged bankrupt 被裁定破产 cp.c$  
adjudicated bankrupt 裁定破产人 @{ 16j#'R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Vg9nb  
adjudication of bankruptcy 裁定破产；宣告破产 Z,AF^,H[  
adjudication of insolvency 裁定无力偿还债务 Rn6;@Cw  
adjusted actual 经调整的实数；调整后的实数 nxH+XHv  
adjusted current assets 经调整的流动资产；调整后的流动资产 guJS;VC6U  
adjusted figure 经调整的数字；调整后的数额 *aF #on{  
adjusted liabilities 经调整的负债；调整后的负债 &u) R+7bl,  
adjusted loss 经调整的亏损；调整后的亏损 BUR96YN.  
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 %D|p7&  
adjusted profit 经调整的利润；调整后的利润 {RFpTh7f:  
adjusted surplus 经调整的盈余额；调整后的盈余额 =\mAvVe  
adjusted value 经调整的价值；调整后的价值 nojJGeW%  
adjustment 调整；修订；理算〔保险〕 fWo}gH~  
adjustment centre 调剂中心 ]6)^+(zU  
adjustment lag 调整过程的时间差距；调整时差 Gs^hqT;h  
adjustment mechanism 调整机制 @H%)!f]zWt  
adjustment of loss 亏损调整 i?" ~g!A  
adjustment process 调整过程；调整程序 eZpy
Dw C{  
adjustment range 调整幅度 *@6,Sr)_  
administered exchange rate 受管制汇率 Q;A1&UA2