[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: jJml[
iC  
aJdd2,e  
A share Ａ股；甲类股份 m&a.i B  
abatement of tax 减税；减扣免税额 9J+p.N  
ABN AMRO Bank N.V. 荷兰银行 zk#"n&u0  
above-the-line expenditure 线上项目支出；经常预算支出 }OL?k/w  
above-the-line receipt 线上项目收入；经常预算收入 o<cg9   
ABSA Asia Limited 南非联合亚洲有限公司 g(& huS  
absolute change 绝对数值变更 XYj!nx{k,  
absolute expenditure 实际开支 E^qJ5pr_P  
absolute guideline figure 绝对准则数字 D<U^FT  
absolute interest 绝对权益 e ?sMOBPlv  
absolute order of discharge 绝对破产解除令 lJb1{\|.,  
absolute profit margin 绝对利润幅度 b~>kTO  
absolute value 实值；绝对值 =HapCmrx8  
absolutely vested interest 绝对既得权益 3CcCcZ9I  
absorbed cost 已吸收成本；已分摊成本 Gj!9#on$7R  
absorption 吸收；分摊；合并 Di)%vU  
absorption rate 吸收率；摊配率；分摊率 1 etl:gcEC  
ACB Finance Limited 亚洲商业财务有限公司 MkLXMwuQ&  
acceptable form of reciprocity 合理的互惠条件  Z(F['Zf  
acceptable rate 适当利率；适当汇率 Y&wtF8  
acceptance agreement 承兑协议 CiF(   
acceptance for honour 参加承兑 `xv2,Z9<  
acceptor 承兑人；接受人；受票人 S1$lNB  
acceptor for honour 参加承兑人 WVZ](D8Gc]  
accident insurance 意外保险 Bm"-X:='  
Accident Insurance Association of Hong Kong 香港意外保险公会 B!+rO~  
accident insurance scheme 意外保险计划 C-h9_<AwJQ  
accident year basis 意外年度基准 Q3"{v0  
accommodation 通融；贷款 7M8oI.?C|  
accommodation bill 通融票据；空头票据 4|U$ON?x  
accommodation party 汇票代发人 #z6[8B  
account balance 帐户余额；帐户结余 aW=c.Q.  
account book 帐簿 vbBNXy/  
account collected in advance 预收款项 RISDjU3  
account current book 往来帐簿 }Wlm#t  
account of after-acquired property 事后取得的财产报告 QQI,$HId  
account of defaulter 拖欠帐目 }uR[H2D`L  
account payable 应付帐款 NTWy1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [J!jp&o  
account receivable 应收帐款 _ck)yY?7  
account receivable report 应收帐款报表 (fA>@
5n  
account statement 结单；帐单；会计财务报表 #)r^ZA&E  
account title 帐户名称；会计科目 S4 j5
-  
accountant's report 会计师报告 Nwwn #+  
Accountant's Report Rules 会计师报告规则 TW?_fse*[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \qf0=CPw8  
Accounting Arrangements 《会计安排》 \+M6R<Qw  
accounting basis 会计基础 Xfc+0$U@  
accounting by Official Receiver 破产管理署署长呈交的帐目 6.Jvqn  
Accounting Circular 《会计通告》 YY zUg  
accounting class 会计类别 Zh  
accounting date 记帐日期；会计结算日期 JtvZ~s  
accounting for money 款项核算 9epMw-)k  
Accounting Officer 会计主任 9\'JtZO  
accounting period 会计报告期；会计期 fV#,<JG  
accounting policy 会计政策；会计方针 O*7vmPy
 
accounting practice 会计惯例 o;TS69|D  
accounting principle 会计准则 Ko|m<;LX  
accounting record 会计记录 u4#YZOiY)A  
accounting report 会计报告 `- HI)-A97  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Wu~cy}\  
Accounting Society of China 中国会计学会 w!dgIS$  
accounting statement 会计报表 S;0z%$y  
accounting system 会计制度；会计系统 H@xHkqan  
accounting transaction 会计事项；帐务交易 Q&#Arph0e  
accounting treatment 会计处理 &HQ_e$1  
accounting year 会计年度 ;9CbioO
 
accretion 增值；添加 q4#$ca[_ak  
accrual 应计项目；应累算数目 de/oK c  
accrual basis 应计制；权责发生制 bN\;m^xfu  
accrual basis accounting 应计制会计；权责发生制会计 %*zV&H   
accrue 应累算；应计 i/.#`  
accrued benefit 应累算利益 tzShds  
accrued charges 应计费用 F;bkV}^  
accrued cumulative preference share dividend 应累算的累积优先股股息 4Ei8G]O $_  
accrued expenses 应累算费用 o:'@|(&<  
accrued interest payable 应付利息；应计未付利息 KpBOmXE  
accrued interest receivable 应收利息；应计未收利息 w}]BJ<C  
accrued right 累算权益 Oq^t[X'  
accruing profit 应累算的利润 /3#h]5Y"T  
accumulated fiscal reserve 累积财政储备 C$0rl74Wi  
accumulated profit 累积利润；滚存溢利 7W'&v+\  
accumulated reserve 累积储备 tQ*?L  
accumulation of surplus income 累积收益盈余 2`^6``  
acquired assets 既得资产 bf=
!\L$  
acquisition 收购；购置；取得 c,^W/:CQAB  
acquisition cost 购置成本 s~QIs  
acquisition expenses 购置费用 {,!!jeOO  
acquisition of 100% interest 收购全部股权 -%Rw2@vU  
acquisition of control 取得控制权 bY-koJo  
acquisition of fixed assets 购置固定资产 ~470LgpO1  
acquisition of shell “买壳” D<hX%VJ%M  
acquisition price 收购价 We++DWp  
act of God 天灾 /mA\)TL|]  
acting partner 执事合伙人 ^7uXpqQBr  
active market 买卖活跃的市场；交投畅旺的市场；旺市 w&@zJ[  
active partner 积极参与的合伙人 Kton$%Li  
active trading 交投活跃 '>ASr]Q  
actual circulation 实际流通 &pQ[(|=(  
actual cost 实际成本 ;m7~!m)  
actual expenditure 实际开支；实际支出 7'OR;b$  
actual income 实际入息；实际收入；实际收益 b# Dd  
actual market 现货市场 vz(=3C[  
actual price 现货价；实际价格 -X_\3J  
actual profit 实际利润 &zd@cr1  
actual quotation 实盘；实际价位；实际报价 k')H5h+Q=  
actual year basis 按实际年度计算 VX *+:  
actuals 实货 g&S>Wq%L  
actuarial investigation 精算调查 QLU <%w:B  
actuarial principle 精算原则 V?Q45t Ae  
actuarial report 精算师报告 \!hd|j?&6  
Actuarial Society of Hong Kong 香港精算学会 tU$n3Bg  
actuarial valuation 精算师估值 <"K2t Tg.  
actuary 精算师 ]cv/dY#  
ad referendum agreement 暂定协议；有待覆核的协定 Hs$HeA
p;  
ad valorem duty 从价税；按值征税 y4! :l =E^  
ad valorem duty system 从价税制 e_-7
,5Co  
ad valorem fee 从价费 z;?ztpa@  
ad valorem tariff 从价关税 )3A+Ell`  
additional allowance 额外免税额 (-Q~ @Q1  
additional amount for unexpired risk 未过期风险的额外款额 $vK,Gugcx  
additional assessable profit 补加应评税利润 EXF]y}n  
additional assessment 补加评税 {Mj- $G"  
additional commitment 额外承担 Yn$:|$  
additional commitment vote 额外承担拨款 \[qxOZ{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ie K+  
additional dependent parent allowance 供养父母额外免税额 j\wZjc-j  
additional provision 额外拨款 e|W;(@$<  
additional stamp duty 附加印花税 !4`:(G59  
additional tax 补加税罚款；补加税款 >Tjl?CS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 b) x0;8<  
adjudged bankrupt 被裁定破产 } xA@3RT  
adjudicated bankrupt 裁定破产人 c#CV5J\Kk3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 R|^bZf^  
adjudication of bankruptcy 裁定破产；宣告破产 ?hAO-*);  
adjudication of insolvency 裁定无力偿还债务 ).`v&-cK4E  
adjusted actual 经调整的实数；调整后的实数 7x77s  
adjusted current assets 经调整的流动资产；调整后的流动资产 FaWDAL=Vhk  
adjusted figure 经调整的数字；调整后的数额 JU;`c>8=)  
adjusted liabilities 经调整的负债；调整后的负债 x4PzP  
adjusted loss 经调整的亏损；调整后的亏损 }A]eC  
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  j'Jb+@W?  
adjusted profit 经调整的利润；调整后的利润 k q]E@tE*3  
adjusted surplus 经调整的盈余额；调整后的盈余额 4D DBf j  
adjusted value 经调整的价值；调整后的价值 =L@CZ "  
adjustment 调整；修订；理算〔保险〕 kN3 <l7  
adjustment centre 调剂中心 ~(^pGL3<  
adjustment lag 调整过程的时间差距；调整时差 F+*fim'N
K  
adjustment mechanism 调整机制 w
x`.  
adjustment of loss 亏损调整 #_x5-?3  
adjustment process 调整过程；调整程序 tBfmjxv  
adjustment range 调整幅度 ~\2%h lA  
administered exchange rate 受管制汇率 _;0RW