[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: ^'
W%X  
4_Y!elH)  
A share Ａ股；甲类股份 |!Ists  
abatement of tax 减税；减扣免税额 x6e+7"#~  
ABN AMRO Bank N.V. 荷兰银行 =]b9X7}  
above-the-line expenditure 线上项目支出；经常预算支出 >EIrw$V$  
above-the-line receipt 线上项目收入；经常预算收入 hdj%|~Fj  
ABSA Asia Limited 南非联合亚洲有限公司 P)1
EA;  
absolute change 绝对数值变更 kl<g;3  
absolute expenditure 实际开支 2AK}D%jfc  
absolute guideline figure 绝对准则数字 Q52bh'cuU  
absolute interest 绝对权益 %wW'!p-<  
absolute order of discharge 绝对破产解除令 f3n~{a,[  
absolute profit margin 绝对利润幅度 usH%dzKK  
absolute value 实值；绝对值 B_&^ER5j  
absolutely vested interest 绝对既得权益 0;cuX@A/a?  
absorbed cost 已吸收成本；已分摊成本 r*Z_+a8  
absorption 吸收；分摊；合并 z!Hx @){|  
absorption rate 吸收率；摊配率；分摊率 cL7C2wB`  
ACB Finance Limited 亚洲商业财务有限公司 ;)|nkI  
acceptable form of reciprocity 合理的互惠条件 jL_5]pzJ  
acceptable rate 适当利率；适当汇率 qTy v.#{y  
acceptance agreement 承兑协议 }]GbUC!Zb  
acceptance for honour 参加承兑 5/(sjMB  
acceptor 承兑人；接受人；受票人 q+%!<]7X  
acceptor for honour 参加承兑人 ^c'f<<z|7r  
accident insurance 意外保险 F*\4l;NJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 %z flx~  
accident insurance scheme 意外保险计划 #90c$ dc  
accident year basis 意外年度基准 ]]y[t|6  
accommodation 通融；贷款 ]_#SAhOR)  
accommodation bill 通融票据；空头票据 Yb9cW\lr  
accommodation party 汇票代发人 vJThU$s-  
account balance 帐户余额；帐户结余 5!h<b3u>]  
account book 帐簿 }!B.K^@)  
account collected in advance 预收款项 H:MUNc8i  
account current book 往来帐簿 ]}~4J.Yn  
account of after-acquired property 事后取得的财产报告 Pz1G<eh#{g  
account of defaulter 拖欠帐目 3?^NN|xg  
account payable 应付帐款 AY;<q$8j%,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3):?ZCw7y  
account receivable 应收帐款 vX.]hp5~  
account receivable report 应收帐款报表 A^L?_\e6  
account statement 结单；帐单；会计财务报表 %rXexy!V  
account title 帐户名称；会计科目 O! (85rp/  
accountant's report 会计师报告 xT=ySa$|>  
Accountant's Report Rules 会计师报告规则 L!vWRwZwC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y#e ?iE@  
Accounting Arrangements 《会计安排》 }5hZo%w[n  
accounting basis 会计基础 dk:xnX%  
accounting by Official Receiver 破产管理署署长呈交的帐目 D
!me%;  
Accounting Circular 《会计通告》 ) Y8qWJU  
accounting class 会计类别 mtX31M4  
accounting date 记帐日期；会计结算日期 WG\Q5k4Ba  
accounting for money 款项核算 oX{@ 'B  
Accounting Officer 会计主任 ZQ|gt*  
accounting period 会计报告期；会计期 -#OwJ*-U  
accounting policy 会计政策；会计方针 <M305BH  
accounting practice 会计惯例 <(?' s9  
accounting principle 会计准则 B,MQ.|s[  
accounting record 会计记录 Hh\ 4MNl  
accounting report 会计报告 DZ2Fl>7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {83C,C-  
Accounting Society of China 中国会计学会 :mn(0 R~  
accounting statement 会计报表 1q`k}KMy  
accounting system 会计制度；会计系统 SdSg
n|S  
accounting transaction 会计事项；帐务交易 A$ J9U3+O  
accounting treatment 会计处理 X98#QR#m  
accounting year 会计年度 Cy6%S).c
 
accretion 增值；添加 XD 5n]AL  
accrual 应计项目；应累算数目 4uPH  
accrual basis 应计制；权责发生制 z6 a,0&;-L  
accrual basis accounting 应计制会计；权责发生制会计 ~W3:xnBEk  
accrue 应累算；应计 FvAbh]/4  
accrued benefit 应累算利益 \#2 s4RCji  
accrued charges 应计费用 zF?31\GOX  
accrued cumulative preference share dividend 应累算的累积优先股股息 $8Ig&k|~8  
accrued expenses 应累算费用  }Zt.*%  
accrued interest payable 应付利息；应计未付利息 jQ)L pjS1  
accrued interest receivable 应收利息；应计未收利息 ov bEmb  
accrued right 累算权益 73VQ@Jn  
accruing profit 应累算的利润 ]d^k4 d  
accumulated fiscal reserve 累积财政储备 \Vz,wy%-  
accumulated profit 累积利润；滚存溢利 %6N)G!P  
accumulated reserve 累积储备 aU4R+.M7@  
accumulation of surplus income 累积收益盈余 df^0{gNHx  
acquired assets 既得资产 {N"*olx  
acquisition 收购；购置；取得 o:H'r7N  
acquisition cost 购置成本 Ca X^)  
acquisition expenses 购置费用  gU+ss  
acquisition of 100% interest 收购全部股权 t@6w$5:}  
acquisition of control 取得控制权 hRa\1Jt>a  
acquisition of fixed assets 购置固定资产 3`xsK[  
acquisition of shell “买壳” H<$pH yxU  
acquisition price 收购价 sbgJw  
act of God 天灾 <o~t$TH  
acting partner 执事合伙人 & \JLT w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Jb7iBQ2%  
active partner 积极参与的合伙人 ,}u,)7  
active trading 交投活跃 [;*\P\Xih  
actual circulation 实际流通 `|&\e_"DE  
actual cost 实际成本 z }iSq$  
actual expenditure 实际开支；实际支出 Qg[heND  
actual income 实际入息；实际收入；实际收益 }M^_Z#|,  
actual market 现货市场 R9
Ldl97'  
actual price 现货价；实际价格 /9P^{OZ;y  
actual profit 实际利润 ::v;)VdX+*  
actual quotation 实盘；实际价位；实际报价 j{)fC]8H  
actual year basis 按实际年度计算 bBy'v/  
actuals 实货 Nd
o}Tk!  
actuarial investigation 精算调查 z/)$D  
actuarial principle 精算原则 =Y/}b\9 `T  
actuarial report 精算师报告 JR])xPI`  
Actuarial Society of Hong Kong 香港精算学会 ~KJ,SLzhx9  
actuarial valuation 精算师估值 *3!(*F@M,  
actuary 精算师 Wa(W&]  
ad referendum agreement 暂定协议；有待覆核的协定 5QKRI)XpZ  
ad valorem duty 从价税；按值征税 93 [rL+l.Y  
ad valorem duty system 从价税制 [TP  
ad valorem fee 从价费 +I*k0"gj6  
ad valorem tariff 从价关税 DE5d]3B  
additional allowance 额外免税额 S>.q5  
additional amount for unexpired risk 未过期风险的额外款额 " 98/HzR  
additional assessable profit 补加应评税利润 SE6>vKR/.  
additional assessment 补加评税 92s4u3L;  
additional commitment 额外承担 BQ).`f";d  
additional commitment vote 额外承担拨款 TFNUv<>X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4A;[sm^f  
additional dependent parent allowance 供养父母额外免税额 9*BoYFw92*  
additional provision 额外拨款 [|y`y%  
additional stamp duty 附加印花税 >9 q]>fJ  
additional tax 补加税罚款；补加税款 ,<7"K&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3gC\{y!8  
adjudged bankrupt 被裁定破产 1aBD^^Y  
adjudicated bankrupt 裁定破产人 XAw2X;F%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 lq~GcM  
adjudication of bankruptcy 裁定破产；宣告破产 "w>rlsT<O  
adjudication of insolvency 裁定无力偿还债务 ^cB49s+{e  
adjusted actual 经调整的实数；调整后的实数 Vp|2wlFE-  
adjusted current assets 经调整的流动资产；调整后的流动资产 =g/4{IL%  
adjusted figure 经调整的数字；调整后的数额 cR,'o'V/  
adjusted liabilities 经调整的负债；调整后的负债 pTc$+Z73  
adjusted loss 经调整的亏损；调整后的亏损 =s
`XZkh  
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 lt }r}HM+  
adjusted profit 经调整的利润；调整后的利润  -PcS(  
adjusted surplus 经调整的盈余额；调整后的盈余额 c' "#q)  
adjusted value 经调整的价值；调整后的价值 0PYvey }[  
adjustment 调整；修订；理算〔保险〕 %=laY_y G  
adjustment centre 调剂中心 1R5Yn(  
adjustment lag 调整过程的时间差距；调整时差 d&/^34gn  
adjustment mechanism 调整机制 C/SapX  
adjustment of loss 亏损调整 vEu Ka<5  
adjustment process 调整过程；调整程序 <l*agH-.3  
adjustment range 调整幅度 -0{T
 
administered exchange rate 受管制汇率 P]|J?$1K