[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: ){")RrD(  
Ni GK|Z  
A share Ａ股；甲类股份 v.,C"^W  
abatement of tax 减税；减扣免税额 -rlxxLT+  
ABN AMRO Bank N.V. 荷兰银行 |9!3{3  
above-the-line expenditure 线上项目支出；经常预算支出 OlFls 8#>  
above-the-line receipt 线上项目收入；经常预算收入 lvb0dOmY  
ABSA Asia Limited 南非联合亚洲有限公司 o_EXbS]C  
absolute change 绝对数值变更 j+J)S1  
absolute expenditure 实际开支 9+SeG\Th  
absolute guideline figure 绝对准则数字 JB'q_dS}  
absolute interest 绝对权益 X1i6CEa<  
absolute order of discharge 绝对破产解除令 zie])_8|h  
absolute profit margin 绝对利润幅度 {`~{%2ayq7  
absolute value 实值；绝对值 g{f1JTJ7  
absolutely vested interest 绝对既得权益 7Z"mVh}  
absorbed cost 已吸收成本；已分摊成本 p(~>u'c  
absorption 吸收；分摊；合并 /U6G?3b  
absorption rate 吸收率；摊配率；分摊率 7##nY3",^  
ACB Finance Limited 亚洲商业财务有限公司 ~|pVz/s|G  
acceptable form of reciprocity 合理的互惠条件 vBQ5-00YY=  
acceptable rate 适当利率；适当汇率 2anx]QV4  
acceptance agreement 承兑协议 o 1#XM/Z  
acceptance for honour 参加承兑 }jfU qqFd  
acceptor 承兑人；接受人；受票人 .7Ys@;>B  
acceptor for honour 参加承兑人 Y1Bj++?2  
accident insurance 意外保险 <0R7uH  
Accident Insurance Association of Hong Kong 香港意外保险公会 JHc|.2Oe  
accident insurance scheme 意外保险计划 B.K"1o  
accident year basis 意外年度基准 OsAXHjX}  
accommodation 通融；贷款 i3*?fMxhu)  
accommodation bill 通融票据；空头票据 @iy ^a  
accommodation party 汇票代发人 !Il>,q&F  
account balance 帐户余额；帐户结余 3.Qf^p  
account book 帐簿 J~DP*}~XK  
account collected in advance 预收款项 1p23&\\~  
account current book 往来帐簿 7J,W#Ql)5  
account of after-acquired property 事后取得的财产报告 McxJ C<  
account of defaulter 拖欠帐目 @|%t<{y^I  
account payable 应付帐款 usR19_E-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 v(=fV/  
account receivable 应收帐款 X!CLOHVAa  
account receivable report 应收帐款报表 =5%jKHo+9z  
account statement 结单；帐单；会计财务报表 LlRvm/  
account title 帐户名称；会计科目 }`IN5NdYp  
accountant's report 会计师报告 ^;NM'Z  
Accountant's Report Rules 会计师报告规则 r1-?mMSU&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bI@+Or  
Accounting Arrangements 《会计安排》 FI*.2rdSR  
accounting basis 会计基础 _w^p~To^  
accounting by Official Receiver 破产管理署署长呈交的帐目 8:L%-   
Accounting Circular 《会计通告》 S]9:3~  
accounting class 会计类别 +sE81B  
accounting date 记帐日期；会计结算日期 >('L2]4\v  
accounting for money 款项核算 t\{q,4  
Accounting Officer 会计主任 cIja^xD  
accounting period 会计报告期；会计期 k^]+I%?Q  
accounting policy 会计政策；会计方针 A ,lcR:@w  
accounting practice 会计惯例 }&rf'E9  
accounting principle 会计准则 "
a5?cX;  
accounting record 会计记录 !o:RIwS3  
accounting report 会计报告 `\q4z-<-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [G[HQ)A  
Accounting Society of China 中国会计学会 W}WGg|ug  
accounting statement 会计报表 .+ai dWd  
accounting system 会计制度；会计系统 Trbgg  
accounting transaction 会计事项；帐务交易 0d`s(b54;O  
accounting treatment 会计处理 /I$g.f/#  
accounting year 会计年度 y= cBpC  
accretion 增值；添加 RX=C)q2c  
accrual 应计项目；应累算数目 g*- K!X6l  
accrual basis 应计制；权责发生制 '8i np[_  
accrual basis accounting 应计制会计；权责发生制会计 @a>+r1  
accrue 应累算；应计 r&1N8 o  
accrued benefit 应累算利益 4'Vuhqk  
accrued charges 应计费用 5^GUuFt5m  
accrued cumulative preference share dividend 应累算的累积优先股股息 %nF6n:|:  
accrued expenses 应累算费用 M)I&^mm39  
accrued interest payable 应付利息；应计未付利息 !z(POK  
accrued interest receivable 应收利息；应计未收利息 rNfu
a   
accrued right 累算权益 }3lM+]pf  
accruing profit 应累算的利润 2p@Rr7  
accumulated fiscal reserve 累积财政储备 n|SsV  
accumulated profit 累积利润；滚存溢利 "]kaaF$U%  
accumulated reserve 累积储备 ub+>i  
accumulation of surplus income 累积收益盈余 `B :Ydf  
acquired assets 既得资产 [*vk&  
acquisition 收购；购置；取得 eO(VSjo'`  
acquisition cost 购置成本 q^([ & +  
acquisition expenses 购置费用 DD"]as"#  
acquisition of 100% interest 收购全部股权 Nypa,_9}  
acquisition of control 取得控制权 Q++lgVh)E  
acquisition of fixed assets 购置固定资产 N:d`L+tcc  
acquisition of shell “买壳” t \DS}3pv  
acquisition price 收购价 ;|soc:aH  
act of God 天灾 ?%;7k'0"  
acting partner 执事合伙人 G0CmY43  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /]F3t]FlC  
active partner 积极参与的合伙人 *1ku2e]z  
active trading 交投活跃 u{ JAC!  
actual circulation 实际流通 E:&=A 4%  
actual cost 实际成本 =6ZZ/+6b  
actual expenditure 实际开支；实际支出  #XQEfa  
actual income 实际入息；实际收入；实际收益 ="d}:Jl  
actual market 现货市场 !j%v
Ue;t  
actual price 现货价；实际价格 O6Xu/X]  
actual profit 实际利润 L:XnW1(Or  
actual quotation 实盘；实际价位；实际报价 x}AWWmXv  
actual year basis 按实际年度计算 5z5#_*)O  
actuals 实货 iKLN !QR  
actuarial investigation 精算调查 $w)y
Q %  
actuarial principle 精算原则 IObGmc  
actuarial report 精算师报告 xo6-Y=c8  
Actuarial Society of Hong Kong 香港精算学会 k~`pV/6  
actuarial valuation 精算师估值 G9N6iKP!  
actuary 精算师 .N5}JUj  
ad referendum agreement 暂定协议；有待覆核的协定 u~bk~3.I  
ad valorem duty 从价税；按值征税 "sUL"i  
ad valorem duty system 从价税制 (](:0H  
ad valorem fee 从价费 a7%5Qg9B;  
ad valorem tariff 从价关税 jC@$
D*"J  
additional allowance 额外免税额 < :<E~anH  
additional amount for unexpired risk 未过期风险的额外款额 &}OaiTzEmc  
additional assessable profit 补加应评税利润  z y  
additional assessment 补加评税 2%. A{!  
additional commitment 额外承担 %gkRG66  
additional commitment vote 额外承担拨款 k9.@S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P`@d8%*;  
additional dependent parent allowance 供养父母额外免税额 Xb?P'nD  
additional provision 额外拨款 r_@;eh  
additional stamp duty 附加印花税 i"0^Gr  
additional tax 补加税罚款；补加税款 rNO'0Ck=
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q
O[ !  
adjudged bankrupt 被裁定破产 yS@c2I602  
adjudicated bankrupt 裁定破产人
ht (RX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5T:e4U&  
adjudication of bankruptcy 裁定破产；宣告破产 $!G7u<`na  
adjudication of insolvency 裁定无力偿还债务 8jMw7ti  
adjusted actual 经调整的实数；调整后的实数 ^QpP'  
adjusted current assets 经调整的流动资产；调整后的流动资产 /v U$62KA  
adjusted figure 经调整的数字；调整后的数额 [v^T]L  
adjusted liabilities 经调整的负债；调整后的负债 )%-FnW  
adjusted loss 经调整的亏损；调整后的亏损 A Ns.`S  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ]EnB`g(4;  
adjusted profit 经调整的利润；调整后的利润 b" 1a7  
adjusted surplus 经调整的盈余额；调整后的盈余额 W.r0W2))(  
adjusted value 经调整的价值；调整后的价值 Dwj!B;AZ_  
adjustment 调整；修订；理算〔保险〕 Ckj2$c~  
adjustment centre 调剂中心 Zz!XH8sH  
adjustment lag 调整过程的时间差距；调整时差 WUvrC  
adjustment mechanism 调整机制 4`I2tr  
adjustment of loss 亏损调整 MT[V1I{LV  
adjustment process 调整过程；调整程序 )iNMjg  
adjustment range 调整幅度 T&oY:1D,g  
administered exchange rate 受管制汇率 3%bCv_6B