[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: 'UxI-Lt  
r\F2X J^  
A share Ａ股；甲类股份 dT% eq7=  
abatement of tax 减税；减扣免税额 +F60_O `  
ABN AMRO Bank N.V. 荷兰银行 +>;Ux1'@  
above-the-line expenditure 线上项目支出；经常预算支出 :4Nv6X61  
above-the-line receipt 线上项目收入；经常预算收入 Y<(7
u`F  
ABSA Asia Limited 南非联合亚洲有限公司 nTD%i~t~o  
absolute change 绝对数值变更 DTM(SN8R+n  
absolute expenditure 实际开支 oYA"8ei=  
absolute guideline figure 绝对准则数字 m ie~. "  
absolute interest 绝对权益 m[Ihte->  
absolute order of discharge 绝对破产解除令 ~<O.Gu&"R  
absolute profit margin 绝对利润幅度 |4P8N{ L>O  
absolute value 实值；绝对值 _e;bB?S  
absolutely vested interest 绝对既得权益 9&Un|cr  
absorbed cost 已吸收成本；已分摊成本 Mp!1xx  
absorption 吸收；分摊；合并 '[%Pdd]! E  
absorption rate 吸收率；摊配率；分摊率 pc@mQI  
ACB Finance Limited 亚洲商业财务有限公司 GD d'{qE6  
acceptable form of reciprocity 合理的互惠条件 =q)+_@24>d  
acceptable rate 适当利率；适当汇率 ;<''oY  
acceptance agreement 承兑协议 ?
V+\E2  
acceptance for honour 参加承兑 kONn7Itbu  
acceptor 承兑人；接受人；受票人 +;,J0,Yn  
acceptor for honour 参加承兑人 tjB)-=j[  
accident insurance 意外保险 km5gO|V>m  
Accident Insurance Association of Hong Kong 香港意外保险公会 9a`~ K L  
accident insurance scheme 意外保险计划 YQFz6#Ew  
accident year basis 意外年度基准 &08dW9H  
accommodation 通融；贷款 .m8l\h^3  
accommodation bill 通融票据；空头票据 ("j;VqYUL  
accommodation party 汇票代发人 *{k
{  
account balance 帐户余额；帐户结余 }~PG]A  
account book 帐簿 ;r~1TUKb  
account collected in advance 预收款项 Mt`LOdiC_  
account current book 往来帐簿 DbB<8$  
account of after-acquired property 事后取得的财产报告 HWB\}jcA6u  
account of defaulter 拖欠帐目 `8O Bw  
account payable 应付帐款 b pU>(j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ohyq/u+y~A  
account receivable 应收帐款 eFS$;3FP1  
account receivable report 应收帐款报表 f{O-\
 
account statement 结单；帐单；会计财务报表 RrCG(Bh  
account title 帐户名称；会计科目 X"`[&l1  
accountant's report 会计师报告 wme#8/eUk  
Accountant's Report Rules 会计师报告规则 LEtGrA/%@b  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .E+O,@?<  
Accounting Arrangements 《会计安排》 MaD|X_g  
accounting basis 会计基础 w6h83m 3  
accounting by Official Receiver 破产管理署署长呈交的帐目 cC/32SmY4  
Accounting Circular 《会计通告》 ni2 [K`  
accounting class 会计类别 Opg_-Bf  
accounting date 记帐日期；会计结算日期 .bP8 Z=  
accounting for money 款项核算 K;rgLj0m  
Accounting Officer 会计主任 >@cBDS<6R  
accounting period 会计报告期；会计期 S#oBO %!  
accounting policy 会计政策；会计方针 +cYDz#3%  
accounting practice 会计惯例 O/ItN5B ;  
accounting principle 会计准则 8au Gz ,"  
accounting record 会计记录 _[(EsIqc(F  
accounting report 会计报告 $8&Y(`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J!6w9,T_  
Accounting Society of China 中国会计学会 `+vQ5l$;L  
accounting statement 会计报表 6LCR ;~ ]  
accounting system 会计制度；会计系统 4VeT]`C^h  
accounting transaction 会计事项；帐务交易 ;8K>]T)  
accounting treatment 会计处理 )p;t '
*]  
accounting year 会计年度 )CE]s)6+2  
accretion 增值；添加 jck(cc=R  
accrual 应计项目；应累算数目
W)D?8*  
accrual basis 应计制；权责发生制 RyukQY~<W  
accrual basis accounting 应计制会计；权责发生制会计 RdyKd_0`Q  
accrue 应累算；应计 >Z3>  
accrued benefit 应累算利益 )16+Pm8  
accrued charges 应计费用 ZnAQO3%y  
accrued cumulative preference share dividend 应累算的累积优先股股息 s?S e]?i  
accrued expenses 应累算费用 "x$L2>9  
accrued interest payable 应付利息；应计未付利息 FJ!`[.t1AU  
accrued interest receivable 应收利息；应计未收利息 R<Mp$K^b  
accrued right 累算权益 {` bX*]  
accruing profit 应累算的利润 I8T*_u^_  
accumulated fiscal reserve 累积财政储备 5izpQ'>  
accumulated profit 累积利润；滚存溢利 cV@^<  
accumulated reserve 累积储备 B=^M& {  
accumulation of surplus income 累积收益盈余 XY9%aT*  
acquired assets 既得资产 `^on`"\{u  
acquisition 收购；购置；取得 R1Q,
m  
acquisition cost 购置成本 Tmu2G/yi  
acquisition expenses 购置费用 %`$:/3P$U  
acquisition of 100% interest 收购全部股权 &FOq c  
acquisition of control 取得控制权 Lk$Mfm5"M  
acquisition of fixed assets 购置固定资产 5W|wDy  
acquisition of shell “买壳” QQ{*j7i)  
acquisition price 收购价 _99 +Vjy  
act of God 天灾 t.RDS2N|  
acting partner 执事合伙人 m1]/8{EC7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 XVfUr\=,T  
active partner 积极参与的合伙人 ~l] w=[ z  
active trading 交投活跃 +lFBH(o]X  
actual circulation 实际流通 Kx,X{$Pe  
actual cost 实际成本 l:u1P  
actual expenditure 实际开支；实际支出 CKFr9bT{  
actual income 实际入息；实际收入；实际收益 lFIaC }  
actual market 现货市场  |?^N@  
actual price 现货价；实际价格 .=G3wox3  
actual profit 实际利润 <jYyA]Zy5  
actual quotation 实盘；实际价位；实际报价 HfP<hQmN'  
actual year basis 按实际年度计算 EW4a@  
actuals 实货 lWJYT<kt  
actuarial investigation 精算调查 U+4[w`a}  
actuarial principle 精算原则 B%tj-h(a  
actuarial report 精算师报告 ,-k?"|tQ  
Actuarial Society of Hong Kong 香港精算学会 y 0O e)oP  
actuarial valuation 精算师估值 ^!k_"C)B  
actuary 精算师 Zs3xoIW7Ai  
ad referendum agreement 暂定协议；有待覆核的协定 fy$CtQM  
ad valorem duty 从价税；按值征税 47*2QL^zj  
ad valorem duty system 从价税制 Mg8ciV}\xY  
ad valorem fee 从价费 o>d0R w4h  
ad valorem tariff 从价关税 yLXIjR  
additional allowance 额外免税额 A(BjU:D(Oj  
additional amount for unexpired risk 未过期风险的额外款额 >,k2|m  
additional assessable profit 补加应评税利润 =F/R*5:T  
additional assessment 补加评税 ^c.pvC"4j
 
additional commitment 额外承担 O5+Ah%  
additional commitment vote 额外承担拨款 vfhoN]v  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rAW7Zp~KK  
additional dependent parent allowance 供养父母额外免税额 fo/ sA9  
additional provision 额外拨款 %a0q|)Nrj  
additional stamp duty 附加印花税 6MU;9|&  
additional tax 补加税罚款；补加税款 +9t{ovF?L  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .),9a ,  
adjudged bankrupt 被裁定破产 iny/K/5bf  
adjudicated bankrupt 裁定破产人 |na9I6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #_3-(H5u  
adjudication of bankruptcy 裁定破产；宣告破产 Oo(xYy  
adjudication of insolvency 裁定无力偿还债务 5RO6YxQ  
adjusted actual 经调整的实数；调整后的实数 uP8 cW([  
adjusted current assets 经调整的流动资产；调整后的流动资产 g2LvojR  
adjusted figure 经调整的数字；调整后的数额 GvA4.s,  
adjusted liabilities 经调整的负债；调整后的负债 XPt>klf  
adjusted loss 经调整的亏损；调整后的亏损 HD$`ZV  
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 t)k;5B`> &  
adjusted profit 经调整的利润；调整后的利润 <bhJ>  
adjusted surplus 经调整的盈余额；调整后的盈余额 |rhB@k  
adjusted value 经调整的价值；调整后的价值 _:Y
|a>  
adjustment 调整；修订；理算〔保险〕 #jj(S\WY  
adjustment centre 调剂中心 lSd tw b  
adjustment lag 调整过程的时间差距；调整时差 Ly v"2P  
adjustment mechanism 调整机制 UN;U+5,t  
adjustment of loss 亏损调整 VRY@}>W'  
adjustment process 调整过程；调整程序 B"*PBJuOA  
adjustment range 调整幅度 ) 54cG  
administered exchange rate 受管制汇率 +[S<"}ls7