[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: _qfdk@@g  
9UX-)!  
A share Ａ股；甲类股份 5Jp>2d  
abatement of tax 减税；减扣免税额 oT w1w  
ABN AMRO Bank N.V. 荷兰银行 8~7EWl  
above-the-line expenditure 线上项目支出；经常预算支出 7 m%|TwJN  
above-the-line receipt 线上项目收入；经常预算收入 X8<ygci+.5  
ABSA Asia Limited 南非联合亚洲有限公司 xk9]jQ7  
absolute change 绝对数值变更 ]up:pddIh  
absolute expenditure 实际开支 h 9/68Gc?6  
absolute guideline figure 绝对准则数字 h2y@xnn  
absolute interest 绝对权益 I|hG"i  
absolute order of discharge 绝对破产解除令 <?eZ9eB  
absolute profit margin 绝对利润幅度 ;lldxS  
absolute value 实值；绝对值 va)\uXW.N  
absolutely vested interest 绝对既得权益 Qw ED>G|  
absorbed cost 已吸收成本；已分摊成本 v,s]:9f`\>  
absorption 吸收；分摊；合并 s_|wvOW)'  
absorption rate 吸收率；摊配率；分摊率 ;a|A1DmZ  
ACB Finance Limited 亚洲商业财务有限公司 Wo%&,>]<H  
acceptable form of reciprocity 合理的互惠条件 VrDvd  
acceptable rate 适当利率；适当汇率 tfsG P]9$  
acceptance agreement 承兑协议 _h #G-  
acceptance for honour 参加承兑 ;tj_vmZ@R  
acceptor 承兑人；接受人；受票人 h^4 oy^9  
acceptor for honour 参加承兑人 nt7ui*k  
accident insurance 意外保险 [}Nfs3IlBw  
Accident Insurance Association of Hong Kong 香港意外保险公会 6sntwT"?  
accident insurance scheme 意外保险计划 Jyn>:Yq
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accident year basis 意外年度基准 2 >mDT  
accommodation 通融；贷款 G$q=WM!%#s  
accommodation bill 通融票据；空头票据 (mycUU%  
accommodation party 汇票代发人 }=++Lr4*  
account balance 帐户余额；帐户结余 mu(S9  
account book 帐簿 3Vhm$y%Td  
account collected in advance 预收款项 jjs-[g'}  
account current book 往来帐簿 VF4F7'  
account of after-acquired property 事后取得的财产报告 0tA+11Iu  
account of defaulter 拖欠帐目 4Hu.o7  
account payable 应付帐款 |_-FQ~Hf F  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O32:j   
account receivable 应收帐款 \aG>(Mr  
account receivable report 应收帐款报表 >:s:`Au  
account statement 结单；帐单；会计财务报表 +* &!u=%G  
account title 帐户名称；会计科目 4bmp
MF-  
accountant's report 会计师报告 %_ 5B"on  
Accountant's Report Rules 会计师报告规则 mI l_ [  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -~jM=f$  
Accounting Arrangements 《会计安排》  N3E=t#n  
accounting basis 会计基础 M6?*\9E  
accounting by Official Receiver 破产管理署署长呈交的帐目 XI pXP,Yy  
Accounting Circular 《会计通告》 DS^P Hk39  
accounting class 会计类别 m]V5}-?al  
accounting date 记帐日期；会计结算日期 2;A].5>l  
accounting for money 款项核算 h!$W^Tm2g  
Accounting Officer 会计主任 #[2]B8NZ  
accounting period 会计报告期；会计期 &K}!R$[,:P  
accounting policy 会计政策；会计方针
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accounting practice 会计惯例 ;]| Z8#s
 
accounting principle 会计准则 m(?M]CH(A  
accounting record 会计记录 '9-8_;  
accounting report 会计报告 RXh
/[t+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H!,#Z7s  
Accounting Society of China 中国会计学会 poeKY[].  
accounting statement 会计报表 %U'YOE6  
accounting system 会计制度；会计系统 e1K,4Bq  
accounting transaction 会计事项；帐务交易 >0{{loqq  
accounting treatment 会计处理 +DksWbD  
accounting year 会计年度 P#6y  
accretion 增值；添加 i9_ZK/*  
accrual 应计项目；应累算数目 nx=Zl:Q}  
accrual basis 应计制；权责发生制 Q[S""P.Z|  
accrual basis accounting 应计制会计；权责发生制会计 &c0U\G|j  
accrue 应累算；应计 fH>]>2fS  
accrued benefit 应累算利益 <kt,aMw[*  
accrued charges 应计费用 {3'z}q  
accrued cumulative preference share dividend 应累算的累积优先股股息 7\eN8+  
accrued expenses 应累算费用 G=(F-U;*  
accrued interest payable 应付利息；应计未付利息 C;M.dd  
accrued interest receivable 应收利息；应计未收利息 (@~d9PvB>  
accrued right 累算权益 y$ 7<ZBG
 
accruing profit 应累算的利润 Td}#o!4!  
accumulated fiscal reserve 累积财政储备 }h>QkV,{2  
accumulated profit 累积利润；滚存溢利 UuW"  
accumulated reserve 累积储备 : >4{m)  
accumulation of surplus income 累积收益盈余 <T{PuS1<o  
acquired assets 既得资产 nUD)G<v
 
acquisition 收购；购置；取得 cOq^}Ohan  
acquisition cost 购置成本 \_qiUvPf\  
acquisition expenses 购置费用 0 @~[SXR  
acquisition of 100% interest 收购全部股权 s7#w5fe  
acquisition of control 取得控制权 O:WFh;c  
acquisition of fixed assets 购置固定资产 #O* ytZ  
acquisition of shell “买壳” ]HCu tq  
acquisition price 收购价 1 f).J  
act of God 天灾 ul1#_xp  
acting partner 执事合伙人 Q >] v?4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 H0_hQ:K   
active partner 积极参与的合伙人 s9?klJg  
active trading 交投活跃 ~bhesWk8!  
actual circulation 实际流通 ](vOH#E  
actual cost 实际成本 YD 1u  
actual expenditure 实际开支；实际支出 PSNfh7g  
actual income 实际入息；实际收入；实际收益 9;NR   
actual market 现货市场 d#T~xGqz  
actual price 现货价；实际价格 lZ'-?xo  
actual profit 实际利润 |/5j0  
actual quotation 实盘；实际价位；实际报价 C AVqjT7  
actual year basis 按实际年度计算 !O~EIz  
actuals 实货 KFvNsqd  
actuarial investigation 精算调查 qQv?J]l  
actuarial principle 精算原则 /{#1w\  
actuarial report 精算师报告 17 Hdj  
Actuarial Society of Hong Kong 香港精算学会 a`|&rggN  
actuarial valuation 精算师估值 J*IC&jH:  
actuary 精算师 -y;SR+  
ad referendum agreement 暂定协议；有待覆核的协定 e/'d0Gb-  
ad valorem duty 从价税；按值征税 Y1vl,Yi  
ad valorem duty system 从价税制 nJ<h}*[  
ad valorem fee 从价费 X!Xl  
ad valorem tariff 从价关税 E`}KVi57
 
additional allowance 额外免税额 RBd{1on  
additional amount for unexpired risk 未过期风险的额外款额 x|&A^hQ  
additional assessable profit 补加应评税利润 l:5x*QSX  
additional assessment 补加评税 c$ya{]a  
additional commitment 额外承担 v,#*%Gn`%  
additional commitment vote 额外承担拨款 TL lR"L5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r~N0P|Tq  
additional dependent parent allowance 供养父母额外免税额 hosw :%  
additional provision 额外拨款 ,#@B3~giC  
additional stamp duty 附加印花税 %{Ez0XwGCn  
additional tax 补加税罚款；补加税款 GdVq+,Ge  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 HdQd =q(  
adjudged bankrupt 被裁定破产 EW7heIT$  
adjudicated bankrupt 裁定破产人  BR;f!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <iDqt5)N  
adjudication of bankruptcy 裁定破产；宣告破产 }@>=,A4Y  
adjudication of insolvency 裁定无力偿还债务 Ke@zS9  
adjusted actual 经调整的实数；调整后的实数 M[LjN  
adjusted current assets 经调整的流动资产；调整后的流动资产 u|t<f`ze  
adjusted figure 经调整的数字；调整后的数额 )>a bB?RZ  
adjusted liabilities 经调整的负债；调整后的负债 O:3LA-vA  
adjusted loss 经调整的亏损；调整后的亏损 g&I/b/A  
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 ppH5>Y 6c  
adjusted profit 经调整的利润；调整后的利润 fS+Ga1CsH  
adjusted surplus 经调整的盈余额；调整后的盈余额 H}5zKv.T  
adjusted value 经调整的价值；调整后的价值 Uv?s<  
adjustment 调整；修订；理算〔保险〕 !
l-^JPb  
adjustment centre 调剂中心 L8sHG$[  
adjustment lag 调整过程的时间差距；调整时差 0 UdAF  
adjustment mechanism 调整机制 MdM^!sk&`  
adjustment of loss 亏损调整 T5(]/v,UT  
adjustment process 调整过程；调整程序 MM8@0t'E  
adjustment range 调整幅度 Q[+&n*  
administered exchange rate 受管制汇率 DA;,)A&=Q