[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: "8U
d &o  
 R1YRqk  
A share Ａ股；甲类股份 Q' ] _3  
abatement of tax 减税；减扣免税额 ?~e 8:/@  
ABN AMRO Bank N.V. 荷兰银行 hsVf/%  
above-the-line expenditure 线上项目支出；经常预算支出 ;}b.gpG  
above-the-line receipt 线上项目收入；经常预算收入 kzhncku  
ABSA Asia Limited 南非联合亚洲有限公司 t)n!];  
absolute change 绝对数值变更 z?HP%g'M~  
absolute expenditure 实际开支 IYq)p /  
absolute guideline figure 绝对准则数字 "CdL?(  
absolute interest 绝对权益 l@FPTHq  
absolute order of discharge 绝对破产解除令 5FJ<y"<6  
absolute profit margin 绝对利润幅度 !"2nL%PW~  
absolute value 实值；绝对值 R 2uo ZA,  
absolutely vested interest 绝对既得权益 n|vIo)  
absorbed cost 已吸收成本；已分摊成本 QvK-3w;=  
absorption 吸收；分摊；合并 (~Pb,Q  
absorption rate 吸收率；摊配率；分摊率 \gRX:i#n  
ACB Finance Limited 亚洲商业财务有限公司 y K~;LV  
acceptable form of reciprocity 合理的互惠条件 >!|Hns  
acceptable rate 适当利率；适当汇率 (yv&&Jc  
acceptance agreement 承兑协议 he0KzwBF  
acceptance for honour 参加承兑 )8 ejT6r  
acceptor 承兑人；接受人；受票人 '~{^c}  
acceptor for honour 参加承兑人 UdmYS3zs  
accident insurance 意外保险 `<Xq@\H  
Accident Insurance Association of Hong Kong 香港意外保险公会 q/Dc*Qn m  
accident insurance scheme 意外保险计划  T|NNd1>  
accident year basis 意外年度基准 3jIi$X06  
accommodation 通融；贷款 s+>VqyHgf  
accommodation bill 通融票据；空头票据 i N0gvjZ  
accommodation party 汇票代发人 )6#dxb9  
account balance 帐户余额；帐户结余 *hVW>{a  
account book 帐簿 -b"7WBl  
account collected in advance 预收款项 A.<HOx&#  
account current book 往来帐簿 ngoo4}  
account of after-acquired property 事后取得的财产报告 {O,D9
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account of defaulter 拖欠帐目 'v.i' 6  
account payable 应付帐款 r>1M&Y=<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 l@Vl^f~P  
account receivable 应收帐款 $d M: 5y  
account receivable report 应收帐款报表 3A%/H`  
account statement 结单；帐单；会计财务报表 >s}bq#x  
account title 帐户名称；会计科目 Ml` f+$  
accountant's report 会计师报告 PR=:3-#R  
Accountant's Report Rules 会计师报告规则 je1f\N45  
accounting and auditing procedure 会计与审计程序；会计与核数程序 o0b}:`  
Accounting Arrangements 《会计安排》 ]%jlaXb  
accounting basis 会计基础 TN}YRXtW+  
accounting by Official Receiver 破产管理署署长呈交的帐目 hM")DmvB4  
Accounting Circular 《会计通告》 )&}\2NK6L  
accounting class 会计类别 :B?X
No  
accounting date 记帐日期；会计结算日期 E(A7DXzbR  
accounting for money 款项核算 [Q&{#%M  
Accounting Officer 会计主任 `JyTS~v$  
accounting period 会计报告期；会计期 TQDb\d8,f  
accounting policy 会计政策；会计方针 5K13   
accounting practice 会计惯例 jy`jxOoG~Z  
accounting principle 会计准则 @e#eAJhU  
accounting record 会计记录 ru,]!YPJE2  
accounting report 会计报告 _Z'j%/-4@D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d:C-   
Accounting Society of China 中国会计学会 |><hdBQXX<  
accounting statement 会计报表 |[n- H;0  
accounting system 会计制度；会计系统 dg/OjiD[P  
accounting transaction 会计事项；帐务交易 A2VN%dB  
accounting treatment 会计处理 Z,/BPK
<e  
accounting year 会计年度 .8hB <G  
accretion 增值；添加 "/Fp_g6#:  
accrual 应计项目；应累算数目 #W,BUN}  
accrual basis 应计制；权责发生制 57e'a&}e  
accrual basis accounting 应计制会计；权责发生制会计 )NJD+yQ%  
accrue 应累算；应计 } 5i 0R  
accrued benefit 应累算利益 z"8%W?o>  
accrued charges 应计费用 [uP_F
,Y/  
accrued cumulative preference share dividend 应累算的累积优先股股息 (KR$PLxDK  
accrued expenses 应累算费用 -M}#-qwf  
accrued interest payable 应付利息；应计未付利息 S0nBX"$u  
accrued interest receivable 应收利息；应计未收利息 p
OQ'k>!  
accrued right 累算权益 9,=3D2x&  
accruing profit 应累算的利润 0qXd?z$  
accumulated fiscal reserve 累积财政储备 v# ab2  
accumulated profit 累积利润；滚存溢利 l`8S1~j
 
accumulated reserve 累积储备 vR<Y1<j  
accumulation of surplus income 累积收益盈余 ~Emeo&X  
acquired assets 既得资产 ZKTOif}  
acquisition 收购；购置；取得 /gh=+;{  
acquisition cost 购置成本 #?.Yc%5B  
acquisition expenses 购置费用  $wUFHEl  
acquisition of 100% interest 收购全部股权 <U`lh
 
acquisition of control 取得控制权 tj

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acquisition of fixed assets 购置固定资产 {LfVV5
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acquisition of shell “买壳” )K.~A&y@  
acquisition price 收购价 mw%do&e  
act of God 天灾 @'`!2[2'?  
acting partner 执事合伙人 DK 4 8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h}fz`ti U  
active partner 积极参与的合伙人 {#N](yUm  
active trading 交投活跃 V.5gxr3QqW  
actual circulation 实际流通 !a?$
 
actual cost 实际成本 }yZ9pTB.?E  
actual expenditure 实际开支；实际支出 ^ l|{*oj2  
actual income 实际入息；实际收入；实际收益 :iJ+ImBpK  
actual market 现货市场 6j{9\
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actual price 现货价；实际价格 7?<.L  
actual profit 实际利润 rtf\{u9 }g  
actual quotation 实盘；实际价位；实际报价 :&ir5xHS  
actual year basis 按实际年度计算 E>f+E8?  
actuals 实货 ?{l}35Q .@  
actuarial investigation 精算调查 {_QXx  
actuarial principle 精算原则 lR[[]Yn  
actuarial report 精算师报告  f.acH]p  
Actuarial Society of Hong Kong 香港精算学会 y?j#;n0  
actuarial valuation 精算师估值 @Z> {/  
actuary 精算师 VqqI%[!Aw  
ad referendum agreement 暂定协议；有待覆核的协定 Br.$:g#  
ad valorem duty 从价税；按值征税 [2I1W1pd  
ad valorem duty system 从价税制 }eh<F^  
ad valorem fee 从价费 |k$^RU<OF  
ad valorem tariff 从价关税 <EFA^,3t%  
additional allowance 额外免税额 M72.  
additional amount for unexpired risk 未过期风险的额外款额 >aXyi3B  
additional assessable profit 补加应评税利润 r'xZF~}k"~  
additional assessment 补加评税 [sJ f)<  
additional commitment 额外承担 jY'svD~  
additional commitment vote 额外承担拨款 D@ut -J(.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f*KNt_|:  
additional dependent parent allowance 供养父母额外免税额 gV@FT|j!i  
additional provision 额外拨款 =TKu2  
additional stamp duty 附加印花税 mn e4uW
 
additional tax 补加税罚款；补加税款 +-YMW;5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $qG;^1$  
adjudged bankrupt 被裁定破产 =W'a6)WE  
adjudicated bankrupt 裁定破产人 7l}P!xa&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |}N -5U  
adjudication of bankruptcy 裁定破产；宣告破产 _7es_w}R  
adjudication of insolvency 裁定无力偿还债务 a^_\#,}  
adjusted actual 经调整的实数；调整后的实数 eMyh&@7(F  
adjusted current assets 经调整的流动资产；调整后的流动资产 U@21N3_@_  
adjusted figure 经调整的数字；调整后的数额 :VpRpj4f  
adjusted liabilities 经调整的负债；调整后的负债 m  "'  
adjusted loss 经调整的亏损；调整后的亏损 -t~l!! N(  
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 !$
N^Ak5#  
adjusted profit 经调整的利润；调整后的利润 /f_w@TR\{  
adjusted surplus 经调整的盈余额；调整后的盈余额 i]&C=X  
adjusted value 经调整的价值；调整后的价值 Hx[YHu KL^  
adjustment 调整；修订；理算〔保险〕 As0E'n85  
adjustment centre 调剂中心 $SAq/VHI1]  
adjustment lag 调整过程的时间差距；调整时差 ("07t/||  
adjustment mechanism 调整机制 ssaEAm:  
adjustment of loss 亏损调整 _'DT)%K  
adjustment process 调整过程；调整程序 5{nERKaPf  
adjustment range 调整幅度 2"+8NfFl  
administered exchange rate 受管制汇率 4po zTe