[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: J~gfMp.  
dhK$XG  
A share Ａ股；甲类股份 s^V8FH  
abatement of tax 减税；减扣免税额 K!I]/0L  
ABN AMRO Bank N.V. 荷兰银行 ^#3$C?d  
above-the-line expenditure 线上项目支出；经常预算支出 V]k!]  
above-the-line receipt 线上项目收入；经常预算收入 tO[+O=d  
ABSA Asia Limited 南非联合亚洲有限公司 >+vWtO2  
absolute change 绝对数值变更 XN=<s;U
 
absolute expenditure 实际开支 ;%dkwKO  
absolute guideline figure 绝对准则数字 ;S?1E
:\av  
absolute interest 绝对权益 N%r}0  
absolute order of discharge 绝对破产解除令 }%k"qW<Y  
absolute profit margin 绝对利润幅度 ?783LBe  
absolute value 实值；绝对值 zo} SS[  
absolutely vested interest 绝对既得权益 0^E!P>  
absorbed cost 已吸收成本；已分摊成本  b1[U9  
absorption 吸收；分摊；合并 bk6$+T=>  
absorption rate 吸收率；摊配率；分摊率 87<y
_P@{  
ACB Finance Limited 亚洲商业财务有限公司 z(\H.P#  
acceptable form of reciprocity 合理的互惠条件 xo@N~
 
acceptable rate 适当利率；适当汇率 bq(*r:`"  
acceptance agreement 承兑协议 p+8]H %  
acceptance for honour 参加承兑 [7I|8
  
acceptor 承兑人；接受人；受票人 XIjSwR kYJ  
acceptor for honour 参加承兑人 mH{cGu?  
accident insurance 意外保险 &/JnAfmYqt  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^G2vA8%  
accident insurance scheme 意外保险计划 M0]l!x#7  
accident year basis 意外年度基准 hq,;H40%/  
accommodation 通融；贷款 (6h7'r $  
accommodation bill 通融票据；空头票据 ^w&TTo(  
accommodation party 汇票代发人 V'mpl  
account balance 帐户余额；帐户结余 ^_+ks/  
account book 帐簿 ~-:CN(U  
account collected in advance 预收款项 *|E@81s#  
account current book 往来帐簿 --
^D)n  
account of after-acquired property 事后取得的财产报告 ok6e=c '  
account of defaulter 拖欠帐目 \~?s= LT  
account payable 应付帐款 oTa ! F;I  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 q!ZmF1sU  
account receivable 应收帐款 jQ^Ib]"K  
account receivable report 应收帐款报表 xrX("ili  
account statement 结单；帐单；会计财务报表 E,6E-9  
account title 帐户名称；会计科目 #[[p/nAy}A  
accountant's report 会计师报告 qFs<s<]  
Accountant's Report Rules 会计师报告规则 ,o}[q92@w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 X^.r@tT  
Accounting Arrangements 《会计安排》 ZDDwh&h  
accounting basis 会计基础 sQ )4kF&,  
accounting by Official Receiver 破产管理署署长呈交的帐目 wcL0#[ )  
Accounting Circular 《会计通告》 \!^o<$s.G  
accounting class 会计类别 D$mrnm4d  
accounting date 记帐日期；会计结算日期 f:UN~z'yr  
accounting for money 款项核算 ):|)/ZiC'  
Accounting Officer 会计主任 _:K}DU '6  
accounting period 会计报告期；会计期 >b$<lo  
accounting policy 会计政策；会计方针 V3+ %KkN  
accounting practice 会计惯例 \)#3S $L~  
accounting principle 会计准则 7>~iS@7GV  
accounting record 会计记录 ~%}g"|o  
accounting report 会计报告 z::2O/ho  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mPD'"  
Accounting Society of China 中国会计学会 ?#[K&$}  
accounting statement 会计报表 \c\
=S  
accounting system 会计制度；会计系统 jF5 JpyOc  
accounting transaction 会计事项；帐务交易 ibAA:I,d  
accounting treatment 会计处理 Hb$q}1+y  
accounting year 会计年度 g Q9ff,  
accretion 增值；添加  8&;dR  
accrual 应计项目；应累算数目 <'B^z0I,  
accrual basis 应计制；权责发生制 ri^yal<'  
accrual basis accounting 应计制会计；权责发生制会计 LgnGqIlx  
accrue 应累算；应计 JQ1VCG  
accrued benefit 应累算利益 POG5x  
accrued charges 应计费用 'oEmbk8Hg  
accrued cumulative preference share dividend 应累算的累积优先股股息 SeTU`WLEm  
accrued expenses 应累算费用 4HHf3j!5  
accrued interest payable 应付利息；应计未付利息 W6iIL
:sp  
accrued interest receivable 应收利息；应计未收利息 B>mQ\Q  
accrued right 累算权益 z?a
DOh  
accruing profit 应累算的利润 C;ye%&g>  
accumulated fiscal reserve 累积财政储备 Rta P+6'X  
accumulated profit 累积利润；滚存溢利 51,m^veO  
accumulated reserve 累积储备 /PCQv_Y&,/  
accumulation of surplus income 累积收益盈余 o MAK[$k;  
acquired assets 既得资产 Pn#Lymxh_a  
acquisition 收购；购置；取得 ?c+;  
acquisition cost 购置成本 :Rn9rdX  
acquisition expenses 购置费用 hJ@nW5CI  
acquisition of 100% interest 收购全部股权 <>Im$N ai  
acquisition of control 取得控制权 Cnr48ukq  
acquisition of fixed assets 购置固定资产 A^7!+1*K+  
acquisition of shell “买壳” H:_`]X"  
acquisition price 收购价 DNy)\+[  
act of God 天灾 tc',c},h~,  
acting partner 执事合伙人 0#7dm9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 FdqUv%(Em  
active partner 积极参与的合伙人 ;$i'A&)OC  
active trading 交投活跃 8dH|s#.4um  
actual circulation 实际流通 6p@ts`#  
actual cost 实际成本 6xe |L  
actual expenditure 实际开支；实际支出 S!]}}fKEFm  
actual income 实际入息；实际收入；实际收益 9T1G /0k-  
actual market 现货市场 z)B=<4r  
actual price 现货价；实际价格 iI1t P  
actual profit 实际利润 ]VME`]t`  
actual quotation 实盘；实际价位；实际报价 V_pBM  
actual year basis 按实际年度计算 S`G\Cd;5  
actuals 实货 |3LMVN  
actuarial investigation 精算调查 I}WJ0
}R  
actuarial principle 精算原则 uz#9w\="  
actuarial report 精算师报告 ;GAYcVB   
Actuarial Society of Hong Kong 香港精算学会 E(8g(?4  
actuarial valuation 精算师估值 V("1\  
actuary 精算师 C0%%
@ 2+  
ad referendum agreement 暂定协议；有待覆核的协定 AL0Rn e N  
ad valorem duty 从价税；按值征税 2&m7pcls  
ad valorem duty system 从价税制 SD&[K 8-i2  
ad valorem fee 从价费 DbN'b(+  
ad valorem tariff 从价关税 #<o#kJL  
additional allowance 额外免税额 "->:6Oe2   
additional amount for unexpired risk 未过期风险的额外款额 % 8Z,t+'  
additional assessable profit 补加应评税利润 `{Jb{L@f  
additional assessment 补加评税 ob{pQx7  
additional commitment 额外承担 bv/b<N@4?$  
additional commitment vote 额外承担拨款 D6u>[Z[T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hqPn~Tq  
additional dependent parent allowance 供养父母额外免税额 y6/X!+3+  
additional provision 额外拨款 DtZm|~)a  
additional stamp duty 附加印花税 Pa}vmn1$  
additional tax 补加税罚款；补加税款 v(iUo&Ge  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 f#5JAR  
adjudged bankrupt 被裁定破产 ^U}0D^jDeE  
adjudicated bankrupt 裁定破产人 4B`Rz1QBy  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (zBQ^97]  
adjudication of bankruptcy 裁定破产；宣告破产 Sg-xm+iSDt  
adjudication of insolvency 裁定无力偿还债务 +b+sQ<w?.  
adjusted actual 经调整的实数；调整后的实数 ' T ]oV~H  
adjusted current assets 经调整的流动资产；调整后的流动资产 u*{ _WL[(  
adjusted figure 经调整的数字；调整后的数额 :!$z1u8R  
adjusted liabilities 经调整的负债；调整后的负债
+QX>:z  
adjusted loss 经调整的亏损；调整后的亏损
l i-YkaP  
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 dI-5%Um  
adjusted profit 经调整的利润；调整后的利润 pC-OZ0  
adjusted surplus 经调整的盈余额；调整后的盈余额 ''uI+>Y  
adjusted value 经调整的价值；调整后的价值 iC]lO  
adjustment 调整；修订；理算〔保险〕 aTsfl  
adjustment centre 调剂中心 w|C~{  
adjustment lag 调整过程的时间差距；调整时差 7VcVI? ?  
adjustment mechanism 调整机制 Ef.4.iDJrR  
adjustment of loss 亏损调整 \
]xYV}(FO  
adjustment process 调整过程；调整程序 4Z}{hc\J  
adjustment range 调整幅度 M;qL)vf  
administered exchange rate 受管制汇率 $8k_M