[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: CY i{WV(:  
h(Ccm
44  
A share Ａ股；甲类股份 |{JJ2c\W  
abatement of tax 减税；减扣免税额 \jGvom.  
ABN AMRO Bank N.V. 荷兰银行 bk{.9nz2  
above-the-line expenditure 线上项目支出；经常预算支出 !|`vW{
v  
above-the-line receipt 线上项目收入；经常预算收入 OJ2I (8P  
ABSA Asia Limited 南非联合亚洲有限公司 Ad]oM]  
absolute change 绝对数值变更 SdOE^_@:  
absolute expenditure 实际开支 gg}^@h&?  
absolute guideline figure 绝对准则数字 #RWHk  
absolute interest 绝对权益 W
k*t-  
absolute order of discharge 绝对破产解除令 2=p"%YSn  
absolute profit margin 绝对利润幅度 aq<QKnU  
absolute value 实值；绝对值 ;?'=*+'>  
absolutely vested interest 绝对既得权益 Q]NGd 0J  
absorbed cost 已吸收成本；已分摊成本 xFy%&SKHg  
absorption 吸收；分摊；合并 k>;a5'S  
absorption rate 吸收率；摊配率；分摊率 g7),si*  
ACB Finance Limited 亚洲商业财务有限公司 HG)c\b  
acceptable form of reciprocity 合理的互惠条件 &6}] v:  
acceptable rate 适当利率；适当汇率 EU@XLm6  
acceptance agreement 承兑协议 sg!*%*XQ  
acceptance for honour 参加承兑 b1NB:  
acceptor 承兑人；接受人；受票人 gdVajOAu  
acceptor for honour 参加承兑人 [osm\w4
9  
accident insurance 意外保险 `.8#q^  
Accident Insurance Association of Hong Kong 香港意外保险公会 <<:a>)6\  
accident insurance scheme 意外保险计划 XOi[[G}  
accident year basis 意外年度基准 n]+v Eu|  
accommodation 通融；贷款 !ii'hwFm$  
accommodation bill 通融票据；空头票据 Up|>)WFw"  
accommodation party 汇票代发人 BL Q&VI4  
account balance 帐户余额；帐户结余 SuU %x2  
account book 帐簿 maopr$r  
account collected in advance 预收款项 7
gY^aMW  
account current book 往来帐簿 eg vgi?y  
account of after-acquired property 事后取得的财产报告 6 SosVE>Z  
account of defaulter 拖欠帐目 |#D$9+  
account payable 应付帐款 Rf.b_Y@O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qmJ^@dxs  
account receivable 应收帐款 +m8gS; 'R4  
account receivable report 应收帐款报表 U&<Nhh  
account statement 结单；帐单；会计财务报表 b!ea(D!:  
account title 帐户名称；会计科目 ,J0BG0jB^u  
accountant's report 会计师报告 >
HH49cCo  
Accountant's Report Rules 会计师报告规则 "p{cz(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 |vY0[#E8&  
Accounting Arrangements 《会计安排》 {Z=m5Dy}  
accounting basis 会计基础 fsDwfwil*  
accounting by Official Receiver 破产管理署署长呈交的帐目 H!NyM}jsr  
Accounting Circular 《会计通告》 w 9mi2=  
accounting class 会计类别 j7M[]/|  
accounting date 记帐日期；会计结算日期 @]0;aZ{3  
accounting for money 款项核算 Ydr
/ T/1  
Accounting Officer 会计主任 CrIt h/Z  
accounting period 会计报告期；会计期 rHWlv\+Nn  
accounting policy 会计政策；会计方针 xXktMlI  
accounting practice 会计惯例 """gV)Y  
accounting principle 会计准则 NH Cdf*  
accounting record 会计记录 -b4#/q+bb+  
accounting report 会计报告 CK+GD "Z$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0`
{ 6~p  
Accounting Society of China 中国会计学会 {G D<s))  
accounting statement 会计报表 UA
|A>c  
accounting system 会计制度；会计系统 R]7-6  
accounting transaction 会计事项；帐务交易 T&]J3TFJ  
accounting treatment 会计处理 PmGW\E[ni  
accounting year 会计年度 %;E/{gO  
accretion 增值；添加 %dMP}k/  
accrual 应计项目；应累算数目 y2U^7VrO  
accrual basis 应计制；权责发生制 s2{d<0x?v  
accrual basis accounting 应计制会计；权责发生制会计 AIvIQ$6}  
accrue 应累算；应计 /@
<Pn&Rq  
accrued benefit 应累算利益 >*PZ&"}M  
accrued charges 应计费用 YYz,sR'%|}  
accrued cumulative preference share dividend 应累算的累积优先股股息 \V#2K><  
accrued expenses 应累算费用 (1pxQ%yEA  
accrued interest payable 应付利息；应计未付利息 to1{7q  
accrued interest receivable 应收利息；应计未收利息 E-\<,=bh  
accrued right 累算权益 {/C \GxH+  
accruing profit 应累算的利润 PSO9{!  
accumulated fiscal reserve 累积财政储备 !c+Nf2I7S  
accumulated profit 累积利润；滚存溢利 rS
UarfZ<  
accumulated reserve 累积储备 \tj7Jy  
accumulation of surplus income 累积收益盈余 e `!PQMLU  
acquired assets 既得资产 #-_';Er\  
acquisition 收购；购置；取得 _JZwd9K  
acquisition cost 购置成本 Nd.+Rs  
acquisition expenses 购置费用 :K ^T@F5n  
acquisition of 100% interest 收购全部股权 mZ^z%+Ca|  
acquisition of control 取得控制权 I]"wT2@T;7  
acquisition of fixed assets 购置固定资产 3TRzDE(J  
acquisition of shell “买壳” fAu^eS%>7  
acquisition price 收购价 "eq{_4dL  
act of God 天灾 G`B e~NU  
acting partner 执事合伙人 |&+0Tg~ZE  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }dl[~iKW  
active partner 积极参与的合伙人 pcd*K)  
active trading 交投活跃 p`jkyi  
actual circulation 实际流通 d;3/Vr$t=  
actual cost 实际成本 i(
^& ZmG  
actual expenditure 实际开支；实际支出 R\%&Q|  
actual income 实际入息；实际收入；实际收益 &@O]'  
actual market 现货市场 lLO|,  
actual price 现货价；实际价格 7 cGc`7  
actual profit 实际利润 z+K-aj w  
actual quotation 实盘；实际价位；实际报价 b]'Uv8fbF  
actual year basis 按实际年度计算 j {w'#x,  
actuals 实货 N02X*NC  
actuarial investigation 精算调查 v=A]#O%  
actuarial principle 精算原则 RKu'WD?sdH  
actuarial report 精算师报告 4+ BWHV  
Actuarial Society of Hong Kong 香港精算学会 'u6T^YS  
actuarial valuation 精算师估值 L*xu<(>K  
actuary 精算师 9 )1 8  
ad referendum agreement 暂定协议；有待覆核的协定 '?Mt*%J@=$  
ad valorem duty 从价税；按值征税 6>rgoT)6~  
ad valorem duty system 从价税制 3;@/`Z_\lt  
ad valorem fee 从价费 kiLwN nq  
ad valorem tariff 从价关税 p5|.E  
additional allowance 额外免税额 nRYHp7`  
additional amount for unexpired risk 未过期风险的额外款额 _g|zDi^  
additional assessable profit 补加应评税利润 :+%"kgJNL  
additional assessment 补加评税 EZy:_xjZ  
additional commitment 额外承担 _i_^s0J  
additional commitment vote 额外承担拨款 ;GW[Yw>Rz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~)\9f 1O{^  
additional dependent parent allowance 供养父母额外免税额 aDrF"j  
additional provision 额外拨款 8$k`bZ  
additional stamp duty 附加印花税 qPEtMvL #  
additional tax 补加税罚款；补加税款  m0}Pq{g  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 = GN1l[X  
adjudged bankrupt 被裁定破产 fqoI(/RWP  
adjudicated bankrupt 裁定破产人 ]JQ7x[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^}JGWGib=+  
adjudication of bankruptcy 裁定破产；宣告破产 3uSj5+@q6  
adjudication of insolvency 裁定无力偿还债务 F*`*5:7  
adjusted actual 经调整的实数；调整后的实数 ,$i2vGd  
adjusted current assets 经调整的流动资产；调整后的流动资产 dNH6%1(s]0  
adjusted figure 经调整的数字；调整后的数额 x=1Iuc;&3  
adjusted liabilities 经调整的负债；调整后的负债 0(!j]w"r3  
adjusted loss 经调整的亏损；调整后的亏损 ETt7?,x@  
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 =Q\z*.5j.  
adjusted profit 经调整的利润；调整后的利润 en6Kdqe  
adjusted surplus 经调整的盈余额；调整后的盈余额 97/"5i9  
adjusted value 经调整的价值；调整后的价值 LA!2!60R  
adjustment 调整；修订；理算〔保险〕 <gvuCydsh  
adjustment centre 调剂中心 `/W6,]  
adjustment lag 调整过程的时间差距；调整时差 6n[O8^  
adjustment mechanism 调整机制 HPz9Er  
adjustment of loss 亏损调整 &J>XKO nl  
adjustment process 调整过程；调整程序 v5 |XyN"  
adjustment range 调整幅度 (OA-Mgyc  
administered exchange rate 受管制汇率 \"L ;Ct 8