[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: N|:'XwL  
qpp/8M  
A share Ａ股；甲类股份 C#Bz>2;#  
abatement of tax 减税；减扣免税额 xT*d/Oaw  
ABN AMRO Bank N.V. 荷兰银行 ?+2b(2&MXE  
above-the-line expenditure 线上项目支出；经常预算支出 L":bI&V?:  
above-the-line receipt 线上项目收入；经常预算收入 `bG7"o`  
ABSA Asia Limited 南非联合亚洲有限公司 0Scm? l3  
absolute change 绝对数值变更 h7yqk4'Lq  
absolute expenditure 实际开支 Bh]!WMAw.  
absolute guideline figure 绝对准则数字 aFj.i8+  
absolute interest 绝对权益 6'C2SihYp  
absolute order of discharge 绝对破产解除令 }< 5F  
absolute profit margin 绝对利润幅度 3x@<Z68S  
absolute value 实值；绝对值 w?y6 nTg<  
absolutely vested interest 绝对既得权益 q]% T:A=  
absorbed cost 已吸收成本；已分摊成本 TNwKda+  
absorption 吸收；分摊；合并 LM)`CELsYc  
absorption rate 吸收率；摊配率；分摊率 kH948<fk3  
ACB Finance Limited 亚洲商业财务有限公司 b-^p1{A0zW  
acceptable form of reciprocity 合理的互惠条件 ^%>kO,  
acceptable rate 适当利率；适当汇率 1X1 NtS@  
acceptance agreement 承兑协议  +T{'V^  
acceptance for honour 参加承兑 ZcE_f>KV  
acceptor 承兑人；接受人；受票人 4QHS{tj  
acceptor for honour 参加承兑人 DcD{*t?x  
accident insurance 意外保险 e Y $qV}  
Accident Insurance Association of Hong Kong 香港意外保险公会 !#yq@2QX  
accident insurance scheme 意外保险计划 Shr,#wwM`B  
accident year basis 意外年度基准 ~P*4V]L^  
accommodation 通融；贷款 NjuiD] .  
accommodation bill 通融票据；空头票据
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accommodation party 汇票代发人 b=;nm#cAI  
account balance 帐户余额；帐户结余 3_$w|ET  
account book 帐簿 G$M 9=@Ug  
account collected in advance 预收款项 s)J(/   
account current book 往来帐簿 w.{&=WTr  
account of after-acquired property 事后取得的财产报告 ) c2_b  
account of defaulter 拖欠帐目 ~B
i_7 Q  
account payable 应付帐款 ]< l6s  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =EP13J   
account receivable 应收帐款 V$`Gwr]|n  
account receivable report 应收帐款报表 23F/\2MSG  
account statement 结单；帐单；会计财务报表 uQ1@b-e`5  
account title 帐户名称；会计科目 )cJ#-M2  
accountant's report 会计师报告 7[#yu2  
Accountant's Report Rules 会计师报告规则 (!L5-8O  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =='Td[  
Accounting Arrangements 《会计安排》 <UP m=Hb  
accounting basis 会计基础 r=uN9ro  
accounting by Official Receiver 破产管理署署长呈交的帐目 13k !'P  
Accounting Circular 《会计通告》 Uz7 oL8  
accounting class 会计类别 2}6%qgnT-  
accounting date 记帐日期；会计结算日期 C4$:mJ>y  
accounting for money 款项核算 :M3 oUE{  
Accounting Officer 会计主任 0|4%4Mt  
accounting period 会计报告期；会计期 [lzN !!B!  
accounting policy 会计政策；会计方针 ]}="
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accounting practice 会计惯例 v X~RP *  
accounting principle 会计准则 y&~w2{a  
accounting record 会计记录 9m2, qr|  
accounting report 会计报告 S[3iA~)Z-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LkruL_E>  
Accounting Society of China 中国会计学会 "p&Y^]  
accounting statement 会计报表 Bq\F?zk<  
accounting system 会计制度；会计系统 zET^T5>:  
accounting transaction 会计事项；帐务交易 N ?Q+>
 
accounting treatment 会计处理 S{t+
>/  
accounting year 会计年度 |077Sf|  
accretion 增值；添加 <*ZJaBwWU~  
accrual 应计项目；应累算数目 $``1PJoi  
accrual basis 应计制；权责发生制 8`>h}Q$  
accrual basis accounting 应计制会计；权责发生制会计 Yf,K#' h:  
accrue 应累算；应计 q%n6K  
accrued benefit 应累算利益 .~A*=  
accrued charges 应计费用 {Bs~lC$  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y_&g="`Q  
accrued expenses 应累算费用 5@IB39
 
accrued interest payable 应付利息；应计未付利息 t.8 GT&p  
accrued interest receivable 应收利息；应计未收利息 lf{e[!ML'  
accrued right 累算权益 L sEXM-  
accruing profit 应累算的利润 Bs+(L [Z  
accumulated fiscal reserve 累积财政储备 r`y ezbG  
accumulated profit 累积利润；滚存溢利 j`'`)3f  
accumulated reserve 累积储备 ( 9!k#  
accumulation of surplus income 累积收益盈余 :K`ESq!8u  
acquired assets 既得资产 EC2+`HJ"  
acquisition 收购；购置；取得 :bV mgLgG  
acquisition cost 购置成本 (s<Dd2&.H  
acquisition expenses 购置费用 oBQ#eW aY  
acquisition of 100% interest 收购全部股权 (/!r(#K0,'  
acquisition of control 取得控制权 o+`6LKg;  
acquisition of fixed assets 购置固定资产 /tV/85r  
acquisition of shell “买壳” 0]KraLu"N  
acquisition price 收购价 s4Sd>D7  
act of God 天灾 [Aj Q#;#Q  
acting partner 执事合伙人 `e9$,h|4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >^q7c8]~g  
active partner 积极参与的合伙人 Q$& sTM  
active trading 交投活跃 (fNUj4[  
actual circulation 实际流通 OaJB=J%  
actual cost 实际成本 'j^xbikr  
actual expenditure 实际开支；实际支出 (Fq5I Gs  
actual income 实际入息；实际收入；实际收益 x";w%  
actual market 现货市场 >EL)X #e  
actual price 现货价；实际价格 M` q?Fk  
actual profit 实际利润 UDhG :  
actual quotation 实盘；实际价位；实际报价 q{s(.Uq$&  
actual year basis 按实际年度计算 4c oJRqf=  
actuals 实货 iHwLZ[O{  
actuarial investigation 精算调查 P71(  
actuarial principle 精算原则 _J
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actuarial report 精算师报告 d(vsE%/!  
Actuarial Society of Hong Kong 香港精算学会 /27Jev
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actuarial valuation 精算师估值 R1nJUOE4w^  
actuary 精算师 )1N 54FNO  
ad referendum agreement 暂定协议；有待覆核的协定 `U+l?S^$  
ad valorem duty 从价税；按值征税 Y2xL> F  
ad valorem duty system 从价税制 Vfv@7@q  
ad valorem fee 从价费 L;gO;vO  
ad valorem tariff 从价关税  tz#gClo  
additional allowance 额外免税额 hjaT^(Y  
additional amount for unexpired risk 未过期风险的额外款额 ,yd MU\so(  
additional assessable profit 补加应评税利润 &_JD)mM5  
additional assessment 补加评税 {x'GJtpb  
additional commitment 额外承担 +!QJTn"3  
additional commitment vote 额外承担拨款 :4~g;2oag  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rl9.]~  
additional dependent parent allowance 供养父母额外免税额 S3L~~X/=  
additional provision 额外拨款 iXyO(w4D  
additional stamp duty 附加印花税 ~m|Mg9-  
additional tax 补加税罚款；补加税款
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .sQ=;w/ZA  
adjudged bankrupt 被裁定破产 #cj6{%c4  
adjudicated bankrupt 裁定破产人 W@yJAQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 'n<iU st  
adjudication of bankruptcy 裁定破产；宣告破产 )o\jJrVDf  
adjudication of insolvency 裁定无力偿还债务 \Mg`(,kwe  
adjusted actual 经调整的实数；调整后的实数 qwIa?!8o  
adjusted current assets 经调整的流动资产；调整后的流动资产 h~C.VJWl  
adjusted figure 经调整的数字；调整后的数额 -(O-%  
adjusted liabilities 经调整的负债；调整后的负债 vG \a1H  
adjusted loss 经调整的亏损；调整后的亏损 ; 7N Z<k  
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 )c l5B{1P  
adjusted profit 经调整的利润；调整后的利润 D;UV&.$'v  
adjusted surplus 经调整的盈余额；调整后的盈余额 G^q3Z#P  
adjusted value 经调整的价值；调整后的价值 P&Pj>!T5  
adjustment 调整；修订；理算〔保险〕 gN)c  
adjustment centre 调剂中心 MxyN\Mq'  
adjustment lag 调整过程的时间差距；调整时差
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adjustment mechanism 调整机制 }I@L}f5N  
adjustment of loss 亏损调整 5 H#W[^s"  
adjustment process 调整过程；调整程序 `"qP  
adjustment range 调整幅度 DGevE~  
administered exchange rate 受管制汇率 odg<q$34