[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: 8 _|"+Ze  
an,JV0  
A share Ａ股；甲类股份 qd@Fb*  
abatement of tax 减税；减扣免税额 ^9`~-w  
ABN AMRO Bank N.V. 荷兰银行  R7ExMJw  
above-the-line expenditure 线上项目支出；经常预算支出 #(1R:z\:  
above-the-line receipt 线上项目收入；经常预算收入 [WBU_  
ABSA Asia Limited 南非联合亚洲有限公司 U~_G *0  
absolute change 绝对数值变更 Vh8RVFi;c  
absolute expenditure 实际开支 x_ OZdI  
absolute guideline figure 绝对准则数字 g#r,u5<*?  
absolute interest 绝对权益 7-2,|(Xg  
absolute order of discharge 绝对破产解除令 Q0(3ps~H  
absolute profit margin 绝对利润幅度 sp&g  
absolute value 实值；绝对值 Z.3*sp0 yv  
absolutely vested interest 绝对既得权益 v.{I^=  
absorbed cost 已吸收成本；已分摊成本 <c]?  
absorption 吸收；分摊；合并 2/RW(U  
absorption rate 吸收率；摊配率；分摊率 ?Y'r=Q{w  
ACB Finance Limited 亚洲商业财务有限公司 EQ2HQz]  
acceptable form of reciprocity 合理的互惠条件 Lo uYY:Q  
acceptable rate 适当利率；适当汇率 W0s3nio  
acceptance agreement 承兑协议 ({9P, D~2  
acceptance for honour 参加承兑  H;Cv]-  
acceptor 承兑人；接受人；受票人 0w ;#4X:m  
acceptor for honour 参加承兑人 fp'%lbk=  
accident insurance 意外保险 Ctpc] lJ}  
Accident Insurance Association of Hong Kong 香港意外保险公会 FXo{|z3  
accident insurance scheme 意外保险计划 "j%L*J)  
accident year basis 意外年度基准 6d%)MEM  
accommodation 通融；贷款 =801nZJ  
accommodation bill 通融票据；空头票据 _[8sL^  
accommodation party 汇票代发人  !AFii:#  
account balance 帐户余额；帐户结余 6M X4h  
account book 帐簿 8npjQ;%4>  
account collected in advance 预收款项 ErY-`8U"  
account current book 往来帐簿 mFJb9,  
account of after-acquired property 事后取得的财产报告 \!!1o+#1j  
account of defaulter 拖欠帐目 [Ontip  
account payable 应付帐款 g33Y]\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ZY-mUg  
account receivable 应收帐款 Ops""#Zi  
account receivable report 应收帐款报表 .R{
+Pz D  
account statement 结单；帐单；会计财务报表 p5 )+ R/  
account title 帐户名称；会计科目 A
^@,Ha  
accountant's report 会计师报告 >&l{_b\k  
Accountant's Report Rules 会计师报告规则 ?PDrj/: *  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -`d(>ok  
Accounting Arrangements 《会计安排》 Wm>AR? b  
accounting basis 会计基础 Ng+Ge5C9  
accounting by Official Receiver 破产管理署署长呈交的帐目  cvO;xR  
Accounting Circular 《会计通告》 `]m/z a%7  
accounting class 会计类别 g0"KCX  
accounting date 记帐日期；会计结算日期 b@yFqgJ_  
accounting for money 款项核算 {pM3f  
Accounting Officer 会计主任 O:Ob{k  
accounting period 会计报告期；会计期 hSfLNvK  
accounting policy 会计政策；会计方针 OvtiFN^s'  
accounting practice 会计惯例 5H |< h  
accounting principle 会计准则 ?Qdp#K]WX  
accounting record 会计记录 (]*!`(_b  
accounting report 会计报告 W!4xE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b%M|R%)]  
Accounting Society of China 中国会计学会 77o&$l,A|  
accounting statement 会计报表 2-.%WhE/  
accounting system 会计制度；会计系统 C;.+ kE  
accounting transaction 会计事项；帐务交易 ?,Zc{  
accounting treatment 会计处理 z{dn  
accounting year 会计年度 ~n`G>Oe3  
accretion 增值；添加 kU$M 8J.  
accrual 应计项目；应累算数目 qD/FxR-!  
accrual basis 应计制；权责发生制 8WRxM%gsH  
accrual basis accounting 应计制会计；权责发生制会计 Ehf3L |9  
accrue 应累算；应计 P'q ._U  
accrued benefit 应累算利益 U&<w{cuA  
accrued charges 应计费用 FAP1Bm  
accrued cumulative preference share dividend 应累算的累积优先股股息 f+Da W  
accrued expenses 应累算费用 NJTC+`Hm  
accrued interest payable 应付利息；应计未付利息 i=8){GX4  
accrued interest receivable 应收利息；应计未收利息 7z4u?>pne*  
accrued right 累算权益 AC9#!# OGB  
accruing profit 应累算的利润 _
=68iDXm  
accumulated fiscal reserve 累积财政储备 }^ G&n';J  
accumulated profit 累积利润；滚存溢利 Lmw{ `R  
accumulated reserve 累积储备 b=j]tb,  
accumulation of surplus income 累积收益盈余 b6~MRfx`7  
acquired assets 既得资产 XG_Iq ,  
acquisition 收购；购置；取得 =| M[JPr  
acquisition cost 购置成本
7+^4v(s  
acquisition expenses 购置费用 ?{M!syD<  
acquisition of 100% interest 收购全部股权 )
XAD#GYM  
acquisition of control 取得控制权 {
ei, >5K  
acquisition of fixed assets 购置固定资产 g&6O*vx  
acquisition of shell “买壳” 13:0%IO  
acquisition price 收购价 ~'2im[f J  
act of God 天灾 J>Uzd, /  
acting partner 执事合伙人 8GD!]t#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 p$A`qx<M_  
active partner 积极参与的合伙人 k1   
active trading 交投活跃 |xQq+e}l<  
actual circulation 实际流通 ljo^ 2  
actual cost 实际成本 niIjatT  
actual expenditure 实际开支；实际支出 U<lCK!85[  
actual income 实际入息；实际收入；实际收益 `nDgwp:b"  
actual market 现货市场 ^>fjURR  
actual price 现货价；实际价格 !^*I?9P  
actual profit 实际利润 Fl^}tC  
actual quotation 实盘；实际价位；实际报价 YOHYXhc{S  
actual year basis 按实际年度计算 63?fn~0\  
actuals 实货 KGI0|Z]n~  
actuarial investigation 精算调查 ` X7ns?  
actuarial principle 精算原则 ^"d!(npw  
actuarial report 精算师报告 &]2z)&a  
Actuarial Society of Hong Kong 香港精算学会 ,lly=OhKb  
actuarial valuation 精算师估值 6hs2 B5)+  
actuary 精算师 jW-j+WGSM  
ad referendum agreement 暂定协议；有待覆核的协定 &i~AXNw  
ad valorem duty 从价税；按值征税 : *Nvy={c  
ad valorem duty system 从价税制 (gl/NH!  
ad valorem fee 从价费 p
8q9:Tz  
ad valorem tariff 从价关税 (]mh}=:KDg  
additional allowance 额外免税额 i-EFq@xl  
additional amount for unexpired risk 未过期风险的额外款额 R.EA5X|_  
additional assessable profit 补加应评税利润 3eg<)  
additional assessment 补加评税 3T3p[q4  
additional commitment 额外承担 U&mJ_f#M  
additional commitment vote 额外承担拨款 @lP<Mq~]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 L:y} L  
additional dependent parent allowance 供养父母额外免税额 Y@S?0  
additional provision 额外拨款 *eO@<j?  
additional stamp duty 附加印花税 'sL>U$(  
additional tax 补加税罚款；补加税款 rwlV\BU
  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xwj%
X%2  
adjudged bankrupt 被裁定破产 qK4
E:dD  
adjudicated bankrupt 裁定破产人 |Aw(v6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ha\q}~_  
adjudication of bankruptcy 裁定破产；宣告破产 VT\o=3_  
adjudication of insolvency 裁定无力偿还债务 3d.JV'C'c  
adjusted actual 经调整的实数；调整后的实数 b-
{\manH  
adjusted current assets 经调整的流动资产；调整后的流动资产 In0kP"  
adjusted figure 经调整的数字；调整后的数额 VX<ZB +R  
adjusted liabilities 经调整的负债；调整后的负债 "9-duDg  
adjusted loss 经调整的亏损；调整后的亏损 =De%]]>   
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 B
(mxW8
y  
adjusted profit 经调整的利润；调整后的利润 j}chU'if  
adjusted surplus 经调整的盈余额；调整后的盈余额 6$>m s6g%  
adjusted value 经调整的价值；调整后的价值 ;C%D+"l1g  
adjustment 调整；修订；理算〔保险〕 sa`7_KB  
adjustment centre 调剂中心 (9BjZ&ej  
adjustment lag 调整过程的时间差距；调整时差 Wx&AY"J  
adjustment mechanism 调整机制 )Xa`LG=|  
adjustment of loss 亏损调整 I~qS6#%r  
adjustment process 调整过程；调整程序 A>$VkGo  
adjustment range 调整幅度 }(-R`.e;  
administered exchange rate 受管制汇率 ^6+P&MxM