[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: s+^o[R T3  
r[M]2h  
A share Ａ股；甲类股份 ,+*8@>c  
abatement of tax 减税；减扣免税额 )u]<8  
ABN AMRO Bank N.V. 荷兰银行 ~@bCSOIy  
above-the-line expenditure 线上项目支出；经常预算支出 *`);_EVc  
above-the-line receipt 线上项目收入；经常预算收入 ,US~p_M!  
ABSA Asia Limited 南非联合亚洲有限公司 2X)E3V/*  
absolute change 绝对数值变更 F)_Rs5V:(  
absolute expenditure 实际开支 : Ot\l  
absolute guideline figure 绝对准则数字 ,vW.vq<{q3  
absolute interest 绝对权益 f8N  
absolute order of discharge 绝对破产解除令 eJ%~6c`@!  
absolute profit margin 绝对利润幅度 j>?H^fB  
absolute value 实值；绝对值 X\ \\RCp  
absolutely vested interest 绝对既得权益 Q_6./.GQ  
absorbed cost 已吸收成本；已分摊成本 Iu(T@",Q#  
absorption 吸收；分摊；合并 jL%  -G  
absorption rate 吸收率；摊配率；分摊率 \p@,+ -gX  
ACB Finance Limited 亚洲商业财务有限公司 h:#  
acceptable form of reciprocity 合理的互惠条件 R`ZU'|  
acceptable rate 适当利率；适当汇率 .K}u`v T  
acceptance agreement 承兑协议 %nOBsl
n  
acceptance for honour 参加承兑 tJ.LPgfZ  
acceptor 承兑人；接受人；受票人 {)ZbOq2  
acceptor for honour 参加承兑人 GMgsM6.R  
accident insurance 意外保险 O`t ]#  
Accident Insurance Association of Hong Kong 香港意外保险公会 TR{8A^XhE8  
accident insurance scheme 意外保险计划 w*#k&N[X  
accident year basis 意外年度基准 N iNZh;  
accommodation 通融；贷款 J%f5NSSU{6  
accommodation bill 通融票据；空头票据 U`:#+8h-}  
accommodation party 汇票代发人 d m.?-u;C  
account balance 帐户余额；帐户结余 fPK|Nw]b  
account book 帐簿 ):LJ {.0R  
account collected in advance 预收款项 V[+  Pb]  
account current book 往来帐簿 |mk$W$h  
account of after-acquired property 事后取得的财产报告 9<[RXY  
account of defaulter 拖欠帐目 0[PPVr:  
account payable 应付帐款 [ "J  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y"$|?187x  
account receivable 应收帐款 B{s[SZ  
account receivable report 应收帐款报表 LL9Mty,  
account statement 结单；帐单；会计财务报表 $3Wl~ G}  
account title 帐户名称；会计科目 =kZPd>&L  
accountant's report 会计师报告 NqhRJa63  
Accountant's Report Rules 会计师报告规则 a/_ sL(F{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 VC>K W{&J0  
Accounting Arrangements 《会计安排》 5>}L3r>a;  
accounting basis 会计基础 UTin0k  
accounting by Official Receiver 破产管理署署长呈交的帐目 7ou2SL}k  
Accounting Circular 《会计通告》 (M.Sl  
accounting class 会计类别 O+.V,`O  
accounting date 记帐日期；会计结算日期 dHf_&X2A  
accounting for money 款项核算 k[Uc_=  
Accounting Officer 会计主任 HewVwD<C  
accounting period 会计报告期；会计期 
QE<63|  
accounting policy 会计政策；会计方针 V%e'H>EC  
accounting practice 会计惯例 =,gss&J!!  
accounting principle 会计准则  A3'i -  
accounting record 会计记录 K.l?R#G`,F  
accounting report 会计报告 :Nc~rOC_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~+3f8%   
Accounting Society of China 中国会计学会 $vGlZ<3g  
accounting statement 会计报表 T {sw{E*  
accounting system 会计制度；会计系统 vuDp_p*]S  
accounting transaction 会计事项；帐务交易 Y/gVyQ(  
accounting treatment 会计处理 z?j~ 2K<4  
accounting year 会计年度 4"l(rg  
accretion 增值；添加 wg!  
accrual 应计项目；应累算数目 v8 6ls[lzu  
accrual basis 应计制；权责发生制 qZ_^#%zO  
accrual basis accounting 应计制会计；权责发生制会计 T`a [~:  
accrue 应累算；应计 Uy_`=JZ  
accrued benefit 应累算利益 js8uvZ i  
accrued charges 应计费用 ru'Xet  
accrued cumulative preference share dividend 应累算的累积优先股股息 2R2Z6}  
accrued expenses 应累算费用 n2(~r 'r)  
accrued interest payable 应付利息；应计未付利息 .%WbXs  
accrued interest receivable 应收利息；应计未收利息 Xg,E;LSF8  
accrued right 累算权益 /wCP(1Mw  
accruing profit 应累算的利润 `jP\*k`~]  
accumulated fiscal reserve 累积财政储备 !WVF{L,/I  
accumulated profit 累积利润；滚存溢利 20%xD e  
accumulated reserve 累积储备 G;fP  
accumulation of surplus income 累积收益盈余 t&0n"4$d'  
acquired assets 既得资产 a&XURyp  
acquisition 收购；购置；取得 \zj8| +  
acquisition cost 购置成本 [|k@Suv |z  
acquisition expenses 购置费用 ^>9M2O['!s  
acquisition of 100% interest 收购全部股权 @zd)]O]xH?  
acquisition of control 取得控制权 z${B|  
acquisition of fixed assets 购置固定资产 %\r4c*O1q  
acquisition of shell “买壳” InPq1AH  
acquisition price 收购价 )JuD !  
act of God 天灾 \8_&@uLm  
acting partner 执事合伙人 A`X$jpAn&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8 A%)m  
active partner 积极参与的合伙人 BszkQ>#6  
active trading 交投活跃 }p8a'3@Z  
actual circulation 实际流通 M5Pvc  
actual cost 实际成本 sFCoRH|"c  
actual expenditure 实际开支；实际支出 s'} oVx]  
actual income 实际入息；实际收入；实际收益 Qs;bVlp!H  
actual market 现货市场 1S.nqOfx  
actual price 现货价；实际价格 s{IycTbz  
actual profit 实际利润 lXv{+ic  
actual quotation 实盘；实际价位；实际报价 ajkRL|^  
actual year basis 按实际年度计算 xQaN\):^8  
actuals 实货 nBGk%NM 8  
actuarial investigation 精算调查 5<ery~q  
actuarial principle 精算原则 AO8`ItNZdT  
actuarial report 精算师报告 HlI*an  
Actuarial Society of Hong Kong 香港精算学会 5^f>L2  
actuarial valuation 精算师估值 v>7=T8  
actuary 精算师 G.T}^xHmL  
ad referendum agreement 暂定协议；有待覆核的协定 IU Dp5MIuR  
ad valorem duty 从价税；按值征税 QabF(}61  
ad valorem duty system 从价税制 70|Cn(p_  
ad valorem fee 从价费 %G\rL.H|  
ad valorem tariff 从价关税 \J9@p  
additional allowance 额外免税额 )ALf!E%{  
additional amount for unexpired risk 未过期风险的额外款额 --  _,;  
additional assessable profit 补加应评税利润 |3"'>* J  
additional assessment 补加评税 Qy@chN{eP  
additional commitment 额外承担 %Vive2j C  
additional commitment vote 额外承担拨款 Xv=n+uo  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q|gG {9  
additional dependent parent allowance 供养父母额外免税额 &IOChQ`8P  
additional provision 额外拨款  b.C!4^  
additional stamp duty 附加印花税 0QEVL6gw  
additional tax 补加税罚款；补加税款 XQlK}AK  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }@a_x,O/x}  
adjudged bankrupt 被裁定破产 MlS<txFPS  
adjudicated bankrupt 裁定破产人 ;'R{b$B;|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $]xe,}*Af  
adjudication of bankruptcy 裁定破产；宣告破产 _~5{l_v|I  
adjudication of insolvency 裁定无力偿还债务 \t^q@}~0Wz  
adjusted actual 经调整的实数；调整后的实数 =$Xdn'  
adjusted current assets 经调整的流动资产；调整后的流动资产 oD~VK,.  
adjusted figure 经调整的数字；调整后的数额 Sn
" 1XU  
adjusted liabilities 经调整的负债；调整后的负债 >KM<P[BRd  
adjusted loss 经调整的亏损；调整后的亏损 KcNEB_i  
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 Ay2Vz>{  
adjusted profit 经调整的利润；调整后的利润 1 ljgq]($  
adjusted surplus 经调整的盈余额；调整后的盈余额 6^UeEmjc  
adjusted value 经调整的价值；调整后的价值 -br/  
adjustment 调整；修订；理算〔保险〕 /-G;#Wm  
adjustment centre 调剂中心 dO rgqz`e  
adjustment lag 调整过程的时间差距；调整时差 SvDVxK  
adjustment mechanism 调整机制 )Q6R6xW  
adjustment of loss 亏损调整 'S@C,x%2,  
adjustment process 调整过程；调整程序 9
$UjZ$ v  
adjustment range 调整幅度 ",`fGu )  
administered exchange rate 受管制汇率 (ioi !p