[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: MsMNP[-l  
Wu]Dpe  
A share Ａ股；甲类股份 o*7`r~  
abatement of tax 减税；减扣免税额 )En*5-1  
ABN AMRO Bank N.V. 荷兰银行 e*w2u<HP  
above-the-line expenditure 线上项目支出；经常预算支出 ]YcM45x
g  
above-the-line receipt 线上项目收入；经常预算收入 oTj9/r  
ABSA Asia Limited 南非联合亚洲有限公司 xh[De}@  
absolute change 绝对数值变更 `~'yy q  
absolute expenditure 实际开支 5\Sm^t|Tx  
absolute guideline figure 绝对准则数字 J%c4-'l  
absolute interest 绝对权益 %dMq'j  
absolute order of discharge 绝对破产解除令 .K>rao'  
absolute profit margin 绝对利润幅度
=ja(;uC  
absolute value 实值；绝对值 Id3i qAL  
absolutely vested interest 绝对既得权益 W%@L7xh  
absorbed cost 已吸收成本；已分摊成本 $Il?[4FF  
absorption 吸收；分摊；合并 q~9Y&>D  
absorption rate 吸收率；摊配率；分摊率 Z6%Hhk[  
ACB Finance Limited 亚洲商业财务有限公司 rJ)O(  
acceptable form of reciprocity 合理的互惠条件 1PLxc)LsG  
acceptable rate 适当利率；适当汇率 g+Z~"O]$M  
acceptance agreement 承兑协议 Q C?*O?~#  
acceptance for honour 参加承兑 ;E0Xn-o_  
acceptor 承兑人；接受人；受票人 $CXKeWS=Q.  
acceptor for honour 参加承兑人 {U?UM  
accident insurance 意外保险 A<esMDX  
Accident Insurance Association of Hong Kong 香港意外保险公会 Q%6Lc.i  
accident insurance scheme 意外保险计划 71i".1l{K  
accident year basis 意外年度基准 8w &A89  
accommodation 通融；贷款 bd],fNgJ  
accommodation bill 通融票据；空头票据 . iFd  
accommodation party 汇票代发人 D^1H(y2zp  
account balance 帐户余额；帐户结余 zb/w^~J_i  
account book 帐簿 ^
s<p5V  
account collected in advance 预收款项 };%l <Ui;  
account current book 往来帐簿 o<T_Pjp  
account of after-acquired property 事后取得的财产报告 u`Kjs}F'  
account of defaulter 拖欠帐目 H2oAek(  
account payable 应付帐款 dQ+{
Dv3A  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wIT0A-Por4  
account receivable 应收帐款 V<f76U)  
account receivable report 应收帐款报表 C]{:>= K  
account statement 结单；帐单；会计财务报表 7U_~_yb  
account title 帐户名称；会计科目 *gHGi(U(U  
accountant's report 会计师报告 bN-ljw0&  
Accountant's Report Rules 会计师报告规则 > D:(HWL  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q)oO*CnM!-  
Accounting Arrangements 《会计安排》 FbRq h|  
accounting basis 会计基础 w+<`
>  
accounting by Official Receiver 破产管理署署长呈交的帐目 G5~ Jp#uA  
Accounting Circular 《会计通告》 `8$gaA*  
accounting class 会计类别 kqJ\kd  
accounting date 记帐日期；会计结算日期 ! Ff/RRo  
accounting for money 款项核算 nRKh
|B)  
Accounting Officer 会计主任 9L+dN%C  
accounting period 会计报告期；会计期 ]AjDe]  
accounting policy 会计政策；会计方针 G2Zr (b')  
accounting practice 会计惯例 ]<\FtH  
accounting principle 会计准则 D,Ft*(|T  
accounting record 会计记录 jcNYW_G  
accounting report 会计报告  #P8R  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }lZfZ?oAz  
Accounting Society of China 中国会计学会 d\Q~L 3x  
accounting statement 会计报表 *^]Hqf(`  
accounting system 会计制度；会计系统 U2 0@B`<  
accounting transaction 会计事项；帐务交易 83io@*D  
accounting treatment 会计处理 -z"=d<@  
accounting year 会计年度 Vo*38c2  
accretion 增值；添加 Na8%TT>  
accrual 应计项目；应累算数目 We]mm3M3  
accrual basis 应计制；权责发生制 :sD/IM",},  
accrual basis accounting 应计制会计；权责发生制会计 0'ha!4h3Z  
accrue 应累算；应计 gc|?
$aE  
accrued benefit 应累算利益 A|!u`^p  
accrued charges 应计费用 Kts#e:k@  
accrued cumulative preference share dividend 应累算的累积优先股股息 Jr/|nhGl5  
accrued expenses 应累算费用 </,RS5ukn  
accrued interest payable 应付利息；应计未付利息 e$krA!
zN  
accrued interest receivable 应收利息；应计未收利息 NbPv>/r  
accrued right 累算权益 W10=SM}  
accruing profit 应累算的利润 FM\yf]'  
accumulated fiscal reserve 累积财政储备 X"yj
sk
 
accumulated profit 累积利润；滚存溢利 >cm*_26;I  
accumulated reserve 累积储备 "5\<.  
accumulation of surplus income 累积收益盈余 xE+Nz5F  
acquired assets 既得资产 1&_93  
acquisition 收购；购置；取得 IBYRuaEB  
acquisition cost 购置成本 ?2D1gjr  
acquisition expenses 购置费用 pa1.+
~)  
acquisition of 100% interest 收购全部股权 I"/p^@IX  
acquisition of control 取得控制权 9|19ia@[\  
acquisition of fixed assets 购置固定资产 R7xKVS_MP  
acquisition of shell “买壳” iC]=S}  
acquisition price 收购价 i|zs Li/  
act of God 天灾 |TCHPKN  
acting partner 执事合伙人 fI:j@Wug  
active market 买卖活跃的市场；交投畅旺的市场；旺市 L`v7|!X  
active partner 积极参与的合伙人 1k&**!S]%  
active trading 交投活跃 }:NE  
actual circulation 实际流通 0OJBC~?{\  
actual cost 实际成本 *_Y{wNF*  
actual expenditure 实际开支；实际支出 gJYB)LjH"  
actual income 实际入息；实际收入；实际收益 B J,U,!  
actual market 现货市场 !)1r{u
 
actual price 现货价；实际价格 ` drds  
actual profit 实际利润 m0I/X$-Cl5  
actual quotation 实盘；实际价位；实际报价 .L;M-`^  
actual year basis 按实际年度计算 O6nCu  
actuals 实货  obYXDj2  
actuarial investigation 精算调查 >f7;45i  
actuarial principle 精算原则 #=~n>qn]  
actuarial report 精算师报告 Oj6PmUK4  
Actuarial Society of Hong Kong 香港精算学会 _M.7%k/U8  
actuarial valuation 精算师估值 KMFvi_8  
actuary 精算师 tqdw y.  
ad referendum agreement 暂定协议；有待覆核的协定 k%UE^
 
ad valorem duty 从价税；按值征税 >fCz,.L  
ad valorem duty system 从价税制 N_AAhD  
ad valorem fee 从价费 `~${fs{-`/  
ad valorem tariff 从价关税 s zgq7  
additional allowance 额外免税额 E+>$@STv#  
additional amount for unexpired risk 未过期风险的额外款额 u} y)'eH  
additional assessable profit 补加应评税利润 Qx$CoY  
additional assessment 补加评税 N_#QS}H  
additional commitment 额外承担 x'Uv;mGo  
additional commitment vote 额外承担拨款 {<\[gm\X
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 nP9zTa  
additional dependent parent allowance 供养父母额外免税额 GR@jn]50  
additional provision 额外拨款 d9'gH#f?  
additional stamp duty 附加印花税 TF_~)f(`  
additional tax 补加税罚款；补加税款 JA
.J~3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 lLq9)+HGN  
adjudged bankrupt 被裁定破产 :nk$?5ib  
adjudicated bankrupt 裁定破产人 tS1(.CRk  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B]):$#{Rxl  
adjudication of bankruptcy 裁定破产；宣告破产 Yh=/?&*  
adjudication of insolvency 裁定无力偿还债务 V K7lm|J+  
adjusted actual 经调整的实数；调整后的实数 ~Q
q0  
adjusted current assets 经调整的流动资产；调整后的流动资产 f@:.bp8VB8  
adjusted figure 经调整的数字；调整后的数额 8KQD w:  
adjusted liabilities 经调整的负债；调整后的负债 5u(B]_r.  
adjusted loss 经调整的亏损；调整后的亏损 DB1F_!9  
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 X?p. U  
adjusted profit 经调整的利润；调整后的利润 3`V#ImV>  
adjusted surplus 经调整的盈余额；调整后的盈余额 -b?yzg,8  
adjusted value 经调整的价值；调整后的价值 +YS0yTWeX  
adjustment 调整；修订；理算〔保险〕 n\l$R!zr  
adjustment centre 调剂中心 s\7]"3:wD  
adjustment lag 调整过程的时间差距；调整时差 U _QCe+  
adjustment mechanism 调整机制  3+[R
!  
adjustment of loss 亏损调整 Rh%c<</`0s  
adjustment process 调整过程；调整程序 "oZ$/ap\  
adjustment range 调整幅度 h]|E,!H  
administered exchange rate 受管制汇率
y$JM=f$