[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: Zc_F"KJL  
1VFCK&  
A share Ａ股；甲类股份 6)YckxN^  
abatement of tax 减税；减扣免税额 n%36a(] t  
ABN AMRO Bank N.V. 荷兰银行 Szu@{lpP@  
above-the-line expenditure 线上项目支出；经常预算支出 0AWxU?$A4  
above-the-line receipt 线上项目收入；经常预算收入 N~v<8vJq`  
ABSA Asia Limited 南非联合亚洲有限公司 3t9+YdNKU  
absolute change 绝对数值变更 ,/p+#|>C=  
absolute expenditure 实际开支 7CR#\&h`  
absolute guideline figure 绝对准则数字 >V )#y$Z  
absolute interest 绝对权益 \\R<HuTY  
absolute order of discharge 绝对破产解除令 /!Ag/SmS!9  
absolute profit margin 绝对利润幅度 Z:h'kgG&  
absolute value 实值；绝对值 [AFR \{  
absolutely vested interest 绝对既得权益 a+v.(mCG  
absorbed cost 已吸收成本；已分摊成本 |qQ6>IZ  
absorption 吸收；分摊；合并 GL0P&$h  
absorption rate 吸收率；摊配率；分摊率  ) 4t%?wT  
ACB Finance Limited 亚洲商业财务有限公司 X=?9-z] QO  
acceptable form of reciprocity 合理的互惠条件 mm#UaEp  
acceptable rate 适当利率；适当汇率 ux^rF  
acceptance agreement 承兑协议 ~u0<c:C^  
acceptance for honour 参加承兑 m\&99-j:@b  
acceptor 承兑人；接受人；受票人 Fg p|gw4  
acceptor for honour 参加承兑人 ImB5F'HI$  
accident insurance 意外保险 .u&X:jO
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Accident Insurance Association of Hong Kong 香港意外保险公会 Xl<*Fn?  
accident insurance scheme 意外保险计划 J(]b1
e  
accident year basis 意外年度基准 M*T!nwb  
accommodation 通融；贷款 voRb>xF  
accommodation bill 通融票据；空头票据 "\+\,C  
accommodation party 汇票代发人 x76;wQ  
account balance 帐户余额；帐户结余 Xajt][  
account book 帐簿  l2M(  
account collected in advance 预收款项 c]k+ Sx&}  
account current book 往来帐簿 h]i vXF*  
account of after-acquired property 事后取得的财产报告 3hJ51=_0^  
account of defaulter 拖欠帐目 &QQ6F>'T  
account payable 应付帐款 zI^:{]p  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2H8\P+  
account receivable 应收帐款 } @3q;u)  
account receivable report 应收帐款报表 9k9}57m.i  
account statement 结单；帐单；会计财务报表 '?I3&lYz{  
account title 帐户名称；会计科目 4!ZT_q  
accountant's report 会计师报告 QaE!?R  
Accountant's Report Rules 会计师报告规则 '"Uh w$#t  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^pY8'LF6  
Accounting Arrangements 《会计安排》 73u97oe>1  
accounting basis 会计基础 ]T5\LNyN  
accounting by Official Receiver 破产管理署署长呈交的帐目 4k{xo~+%,  
Accounting Circular 《会计通告》
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accounting class 会计类别 ql5&&e=-  
accounting date 记帐日期；会计结算日期 7nxH>.,Q>  
accounting for money 款项核算 k]-Q3V  
Accounting Officer 会计主任 Fku<|1}&y  
accounting period 会计报告期；会计期 NyC&j`d  
accounting policy 会计政策；会计方针 VL"Cxs  
accounting practice 会计惯例 M;AvOk|&  
accounting principle 会计准则 keQRS+9  
accounting record 会计记录 ?%ltoezf  
accounting report 会计报告 `l70i2xcj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z"Q9^;0%  
Accounting Society of China 中国会计学会 #_3ZF"[zq  
accounting statement 会计报表 gE*7[*2?t  
accounting system 会计制度；会计系统 vqoK9  
accounting transaction 会计事项；帐务交易 Z{ 9
Io/  
accounting treatment 会计处理 mss.\  
accounting year 会计年度 }[c.OJ:   
accretion 增值；添加 3,hu3"@k  
accrual 应计项目；应累算数目 |#x
BC+  
accrual basis 应计制；权责发生制 D^s#pOZS  
accrual basis accounting 应计制会计；权责发生制会计 (
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accrue 应累算；应计 kbH@h2Ww  
accrued benefit 应累算利益 c%wztP;L  
accrued charges 应计费用 c1R[Hck  
accrued cumulative preference share dividend 应累算的累积优先股股息 j-i>Jd7  
accrued expenses 应累算费用 yP` K [/  
accrued interest payable 应付利息；应计未付利息 g#1Y4  
accrued interest receivable 应收利息；应计未收利息 h'vBWtMa  
accrued right 累算权益 {{p
N7Z  
accruing profit 应累算的利润 /c!^(5K fT  
accumulated fiscal reserve 累积财政储备 Fwvc+ a  
accumulated profit 累积利润；滚存溢利 &oZU=CN  
accumulated reserve 累积储备 ,|#biT-<T  
accumulation of surplus income 累积收益盈余 |RXXj[z   
acquired assets 既得资产 \fvm6$ rZ^  
acquisition 收购；购置；取得 I^n,v) 8  
acquisition cost 购置成本 c;a<nTLn  
acquisition expenses 购置费用 TB<$9FCHK  
acquisition of 100% interest 收购全部股权 Ne3YhCC>  
acquisition of control 取得控制权 v/vPU  
acquisition of fixed assets 购置固定资产 k7sD"xR3  
acquisition of shell “买壳” %SCt_9 u  
acquisition price 收购价 ,E%O_:}R  
act of God 天灾 8y[Rwa  
acting partner 执事合伙人 ,@M<O!%Cs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]j*uD317  
active partner 积极参与的合伙人 tU!Yg"4Q  
active trading 交投活跃 sC2
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actual circulation 实际流通 xd"+ &YT  
actual cost 实际成本 Bk5 ELf8pL  
actual expenditure 实际开支；实际支出 S|6i] /  
actual income 实际入息；实际收入；实际收益 {z;K0  
actual market 现货市场 /Q89y[  
actual price 现货价；实际价格 X -=M>H^  
actual profit 实际利润 z7P~SM  
actual quotation 实盘；实际价位；实际报价 *.1#+h/]3  
actual year basis 按实际年度计算 v<(+ l)Ln  
actuals 实货 `6#s+JA[  
actuarial investigation 精算调查 =E(ed,gH8  
actuarial principle 精算原则 b53s@7/mq  
actuarial report 精算师报告 yVKl%GO  
Actuarial Society of Hong Kong 香港精算学会 7.)_H  
actuarial valuation 精算师估值 7j#Ix$Ur  
actuary 精算师 eZh F<<Y  
ad referendum agreement 暂定协议；有待覆核的协定 zqQ[uO]m?  
ad valorem duty 从价税；按值征税 x]R0zol  
ad valorem duty system 从价税制 NweGK  
ad valorem fee 从价费 LZ&I<ID`-  
ad valorem tariff 从价关税 V)u#=OS  
additional allowance 额外免税额 sK/ymEfRv  
additional amount for unexpired risk 未过期风险的额外款额 qM2m!  
additional assessable profit 补加应评税利润 ) jM-5}"  
additional assessment 补加评税 (4C)] RHQ  
additional commitment 额外承担 n\BV*AH  
additional commitment vote 额外承担拨款 c7WOcy@M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d6??OO=~>M  
additional dependent parent allowance 供养父母额外免税额 @`^Z5n.4  
additional provision 额外拨款 Z0XQ|gkH  
additional stamp duty 附加印花税 /L|x3RHs  
additional tax 补加税罚款；补加税款 -r~9'aEs  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d@b2XCh<K  
adjudged bankrupt 被裁定破产 Are0Nj&?
 
adjudicated bankrupt 裁定破产人 pu?COA  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~,8#\]xR  
adjudication of bankruptcy 裁定破产；宣告破产 7xWJw  
adjudication of insolvency 裁定无力偿还债务 e5;YY  
adjusted actual 经调整的实数；调整后的实数 7:JGrO  
adjusted current assets 经调整的流动资产；调整后的流动资产 cbzS7q<)  
adjusted figure 经调整的数字；调整后的数额 8$IUit h  
adjusted liabilities 经调整的负债；调整后的负债 i3$G)W  
adjusted loss 经调整的亏损；调整后的亏损 K ilN`? EJ  
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 DPmY_[OAE  
adjusted profit 经调整的利润；调整后的利润 #~qzaETv,  
adjusted surplus 经调整的盈余额；调整后的盈余额 $DnR[V}rR!  
adjusted value 经调整的价值；调整后的价值 wM-H5\9n  
adjustment 调整；修订；理算〔保险〕 3.ShAL  
adjustment centre 调剂中心 PTXS8e4  
adjustment lag 调整过程的时间差距；调整时差 vv5rA 6+  
adjustment mechanism 调整机制 K_.|FEV  
adjustment of loss 亏损调整 p`52  
adjustment process 调整过程；调整程序 adgd7JjI*  
adjustment range 调整幅度 G$CSZrP.  
administered exchange rate 受管制汇率 CkV -L4Jq