[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: $bFK2yx?=  
XoL DqN!  
A share Ａ股；甲类股份 Im@OAR4,R  
abatement of tax 减税；减扣免税额 PLMC <4$s  
ABN AMRO Bank N.V. 荷兰银行 n|XheG7:  
above-the-line expenditure 线上项目支出；经常预算支出 <JU3sXl  
above-the-line receipt 线上项目收入；经常预算收入 o)^
W z  
ABSA Asia Limited 南非联合亚洲有限公司 KB(W'M_D\  
absolute change 绝对数值变更 
)|^8`f  
absolute expenditure 实际开支 /kg#i&bP~  
absolute guideline figure 绝对准则数字 bv b\G  
absolute interest 绝对权益 ( N};.DB1Y  
absolute order of discharge 绝对破产解除令 +}a(jO  
absolute profit margin 绝对利润幅度 6Io}3}3  
absolute value 实值；绝对值 Y?3tf0t/  
absolutely vested interest 绝对既得权益 Jp+'"a  
absorbed cost 已吸收成本；已分摊成本 OE9,D:tv  
absorption 吸收；分摊；合并 9OW8/ H&!  
absorption rate 吸收率；摊配率；分摊率 }u=Oi@~  
ACB Finance Limited 亚洲商业财务有限公司 #kq!{5,  
acceptable form of reciprocity 合理的互惠条件 #Lp}j?Y  
acceptable rate 适当利率；适当汇率 |?8nO.C~V  
acceptance agreement 承兑协议 a.}#nSY P  
acceptance for honour 参加承兑 kLZVTVSJt  
acceptor 承兑人；接受人；受票人 ' BS.:^  
acceptor for honour 参加承兑人 $sE=[j'v  
accident insurance 意外保险 /lu|FWbEw  
Accident Insurance Association of Hong Kong 香港意外保险公会 *4}NLUVX
 
accident insurance scheme 意外保险计划 b \ln XN  
accident year basis 意外年度基准 ?_Z-}f  
accommodation 通融；贷款  gu[
EYg  
accommodation bill 通融票据；空头票据 !*NDsC9  
accommodation party 汇票代发人 !$oa6*<1  
account balance 帐户余额；帐户结余 :Ev gUA\4  
account book 帐簿 J:Qx5;b
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account collected in advance 预收款项 d(d<@cB
9  
account current book 往来帐簿 Zr2!}jD9a  
account of after-acquired property 事后取得的财产报告 Ez5
t)
l-  
account of defaulter 拖欠帐目 j&'6|s{  
account payable 应付帐款 H>+])~#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o,dp{+({  
account receivable 应收帐款 J 3C^tV  
account receivable report 应收帐款报表 jYRSV7d  
account statement 结单；帐单；会计财务报表 5~@-LXqL  
account title 帐户名称；会计科目 >19s:+  
accountant's report 会计师报告 Y$A2{RjRq  
Accountant's Report Rules 会计师报告规则 K4<"XF1A:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KGg S"d  
Accounting Arrangements 《会计安排》 h%ys::\zF  
accounting basis 会计基础 ]h(Iun  
accounting by Official Receiver 破产管理署署长呈交的帐目 OB$Jv<C@  
Accounting Circular 《会计通告》 3zD#V3=  
accounting class 会计类别 L %is"NZh  
accounting date 记帐日期；会计结算日期 UNa"\  
accounting for money 款项核算 a
bR<( H12  
Accounting Officer 会计主任 tjb$MW$('  
accounting period 会计报告期；会计期 ]B=*p0~j^n  
accounting policy 会计政策；会计方针 Cd 2<r6i  
accounting practice 会计惯例 XxS#~J?:_  
accounting principle 会计准则 ,#3Aaw   
accounting record 会计记录 PR:B6 F8  
accounting report 会计报告 |<,qnf| -  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `v``}8tm  
Accounting Society of China 中国会计学会 Yr_B(n  
accounting statement 会计报表 }%/mPbd#  
accounting system 会计制度；会计系统 ^]R_t@  
accounting transaction 会计事项；帐务交易 nLz;L r!  
accounting treatment 会计处理 1LRP R@b^  
accounting year 会计年度 W6NhJ#M7  
accretion 增值；添加 KYm8|]'g  
accrual 应计项目；应累算数目 /-[vC$B"  
accrual basis 应计制；权责发生制 N wk  
accrual basis accounting 应计制会计；权责发生制会计 bXF8V  
accrue 应累算；应计 @M4c/k}  
accrued benefit 应累算利益 >*ls} q^  
accrued charges 应计费用 BNCM{}e  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~&D =;M/  
accrued expenses 应累算费用 z@~H{glo  
accrued interest payable 应付利息；应计未付利息 ]A%3\)r  
accrued interest receivable 应收利息；应计未收利息
JP<j4/  
accrued right 累算权益 18rV Acj  
accruing profit 应累算的利润 y,x 2f%x  
accumulated fiscal reserve 累积财政储备 w)+1^eW  
accumulated profit 累积利润；滚存溢利 ;QXg*GNAv$  
accumulated reserve 累积储备 }'eef"DJ9  
accumulation of surplus income 累积收益盈余  g]?pY  
acquired assets 既得资产 }={@_g#  
acquisition 收购；购置；取得 Z%3CmKdeF  
acquisition cost 购置成本 n ~ad#iN  
acquisition expenses 购置费用 t;w<n"  
acquisition of 100% interest 收购全部股权 ~iH a^i?2*  
acquisition of control 取得控制权 <|_>r`@%l  
acquisition of fixed assets 购置固定资产 ,W)DQwAg  
acquisition of shell “买壳” qP#LJPaS  
acquisition price 收购价 yO%^[c?  
act of God 天灾 Tty'ysH  
acting partner 执事合伙人 q*&H  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %ln kD5  
active partner 积极参与的合伙人 ~O\A 0e  
active trading 交投活跃 gPk,nB  
actual circulation 实际流通 (x2?{\?  
actual cost 实际成本 O^8ZnN _+  
actual expenditure 实际开支；实际支出 ^t4^gcoZ4Z  
actual income 实际入息；实际收入；实际收益 7wx=#  
actual market 现货市场 1*hEbO  
actual price 现货价；实际价格 I#(lxlp"Ho  
actual profit 实际利润 iRsB|7v[,  
actual quotation 实盘；实际价位；实际报价 3k/E$wOj  
actual year basis 按实际年度计算 ,M3hE/rb/  
actuals 实货 D}
y W:Pi'  
actuarial investigation 精算调查 EO)JMV?6  
actuarial principle 精算原则 MQwxQ{  
actuarial report 精算师报告 MygAmV&  
Actuarial Society of Hong Kong 香港精算学会 hO8xH +;  
actuarial valuation 精算师估值 Nq`;\E.M  
actuary 精算师 $8eiifj  
ad referendum agreement 暂定协议；有待覆核的协定 #G]IEO$M6  
ad valorem duty 从价税；按值征税 Y`j$7!j  
ad valorem duty system 从价税制 H^n@9U;[K
 
ad valorem fee 从价费 cgrSd99.  
ad valorem tariff 从价关税 0QZT
<Zs  
additional allowance 额外免税额 ]?VVwft  
additional amount for unexpired risk 未过期风险的额外款额 88_ef7w  
additional assessable profit 补加应评税利润 &!/>B .  
additional assessment 补加评税 8C*@d_=q  
additional commitment 额外承担 ,.9lz  
additional commitment vote 额外承担拨款 Uyb0iQ-,s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B=d<L^  
additional dependent parent allowance 供养父母额外免税额 *xNc^&.  
additional provision 额外拨款 >1!u]R<3  
additional stamp duty 附加印花税 b VEJ  
additional tax 补加税罚款；补加税款 9{;L7`<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ; H ;h[
 
adjudged bankrupt 被裁定破产 zz U,0 L  
adjudicated bankrupt 裁定破产人 o:QL%J{[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5wVJ.B~s  
adjudication of bankruptcy 裁定破产；宣告破产 8C3oi&av/{  
adjudication of insolvency 裁定无力偿还债务 jXA/G%:[  
adjusted actual 经调整的实数；调整后的实数 D{B?2}X  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~7ZZb*].(  
adjusted figure 经调整的数字；调整后的数额 `qhT  
adjusted liabilities 经调整的负债；调整后的负债 $4g
{4-)  
adjusted loss 经调整的亏损；调整后的亏损 $t%IJT  
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 jyIIE7.I"  
adjusted profit 经调整的利润；调整后的利润 [M[#f&=Z  
adjusted surplus 经调整的盈余额；调整后的盈余额 : b`N(]  
adjusted value 经调整的价值；调整后的价值 sn:VMHrOT  
adjustment 调整；修订；理算〔保险〕 s*
Qyd{"z  
adjustment centre 调剂中心 iUcX\ uW  
adjustment lag 调整过程的时间差距；调整时差 e}?Q&Lci  
adjustment mechanism 调整机制 myfTztJ  
adjustment of loss 亏损调整 Ps@']]4>W  
adjustment process 调整过程；调整程序 2JK '!Ry)  
adjustment range 调整幅度 Uwkxc  
administered exchange rate 受管制汇率 a 4ViVy