[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: (!fx5&F  
~OX\R"aZBW  
A share Ａ股；甲类股份 ?{'_4n3O  
abatement of tax 减税；减扣免税额 By6O@ .\V  
ABN AMRO Bank N.V. 荷兰银行 ?n{m2.H  
above-the-line expenditure 线上项目支出；经常预算支出 k-jFT3b$  
above-the-line receipt 线上项目收入；经常预算收入 J\+fkN<.  
ABSA Asia Limited 南非联合亚洲有限公司 qZ!kVrmg&  
absolute change 绝对数值变更 3A^AEO  
absolute expenditure 实际开支 :"# "{P  
absolute guideline figure 绝对准则数字 l/(~Kf9eQG  
absolute interest 绝对权益 U<&=pv  
absolute order of discharge 绝对破产解除令 _5S0A0  
absolute profit margin 绝对利润幅度 =SmU;t>t/  
absolute value 实值；绝对值 jo&j<3i  
absolutely vested interest 绝对既得权益 AQ$)JPs  
absorbed cost 已吸收成本；已分摊成本 +i}H $.  
absorption 吸收；分摊；合并 pBe1:  
absorption rate 吸收率；摊配率；分摊率 wowf1j-  
ACB Finance Limited 亚洲商业财务有限公司 69 $R.  
acceptable form of reciprocity 合理的互惠条件 Vf:.C|Z  
acceptable rate 适当利率；适当汇率 ffk>IOH  
acceptance agreement 承兑协议 HYO/]\al  
acceptance for honour 参加承兑 XE_Lz2H`  
acceptor 承兑人；接受人；受票人 7ucm1   
acceptor for honour 参加承兑人
awR !=\  
accident insurance 意外保险 xkFa  
Accident Insurance Association of Hong Kong 香港意外保险公会 `#iL'ND[  
accident insurance scheme 意外保险计划 TI8\qI W  
accident year basis 意外年度基准 iC hIW/H  
accommodation 通融；贷款 1.@{5f3T  
accommodation bill 通融票据；空头票据 G HQ~{  
accommodation party 汇票代发人 vKW!;U9~P  
account balance 帐户余额；帐户结余 O9N!SQs80  
account book 帐簿 Dn<3#V  
account collected in advance 预收款项 4
r_*: $g  
account current book 往来帐簿 Jq)k5X>&Sj  
account of after-acquired property 事后取得的财产报告 ;/V])4=  
account of defaulter 拖欠帐目 $hCS-9%&  
account payable 应付帐款 HdlOGa6C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "Ai\NC  
account receivable 应收帐款 #@-dT
,t  
account receivable report 应收帐款报表 r{?qvl!q  
account statement 结单；帐单；会计财务报表 e}5 x6t  
account title 帐户名称；会计科目 %`pi*/(  
accountant's report 会计师报告 >!Y#2]@}o  
Accountant's Report Rules 会计师报告规则 "Ia.$,k9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 A?04,l]y  
Accounting Arrangements 《会计安排》 bn|HvLQ"1  
accounting basis 会计基础 8>j&) @q  
accounting by Official Receiver 破产管理署署长呈交的帐目 .n_Z0&i/w  
Accounting Circular 《会计通告》 ~rI2 RJ  
accounting class 会计类别 +cXi|Zf  
accounting date 记帐日期；会计结算日期 }U=}5`_]D  
accounting for money 款项核算 cg^~P-i@*  
Accounting Officer 会计主任 4xT /8>v2|  
accounting period 会计报告期；会计期 TT9 \m=7  
accounting policy 会计政策；会计方针 %h0BA.r  
accounting practice 会计惯例 lE% KzX?&  
accounting principle 会计准则 v B~VJKD  
accounting record 会计记录 %n6<
6t`$  
accounting report 会计报告 2V;{@k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6K7lQ!#}Q  
Accounting Society of China 中国会计学会 !/
H `  
accounting statement 会计报表 IHCxM|/k(M  
accounting system 会计制度；会计系统 \nyqW4nTm  
accounting transaction 会计事项；帐务交易 SN")u  
accounting treatment 会计处理 #s(ob `0|  
accounting year 会计年度 fzVN;h
 
accretion 增值；添加 )%p46(]  
accrual 应计项目；应累算数目 2A|mXWG}~  
accrual basis 应计制；权责发生制 fup?Mg-  
accrual basis accounting 应计制会计；权责发生制会计 wbr$w>n  
accrue 应累算；应计 qYVeFSS  
accrued benefit 应累算利益 }vx 46  
accrued charges 应计费用 %OHWGac"i  
accrued cumulative preference share dividend 应累算的累积优先股股息 J"h
2"$v,  
accrued expenses 应累算费用 ~C>;0a;<:  
accrued interest payable 应付利息；应计未付利息 ^-Arfm%dn  
accrued interest receivable 应收利息；应计未收利息 ,>qtnwvlHP  
accrued right 累算权益 $<=d[6  
accruing profit 应累算的利润 M`Wk@t6>  
accumulated fiscal reserve 累积财政储备 P()n=&XO6  
accumulated profit 累积利润；滚存溢利 ,hJx3g5#n  
accumulated reserve 累积储备 (gE<`b  
accumulation of surplus income 累积收益盈余 wPYeKOh'  
acquired assets 既得资产 6)=;cc{Vr  
acquisition 收购；购置；取得 IDF0nx]  
acquisition cost 购置成本 T ;84Sv  
acquisition expenses 购置费用 E}%Pwr  
acquisition of 100% interest 收购全部股权 n(LO`
{  
acquisition of control 取得控制权 ;B2&#kot7  
acquisition of fixed assets 购置固定资产 sqF.,A,  
acquisition of shell “买壳” %*<Wf4P"  
acquisition price 收购价 ^wSGrV'  
act of God 天灾 ^; U}HAY  
acting partner 执事合伙人 6^jrv [d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 w(S&X"~  
active partner 积极参与的合伙人 -;8a* F  
active trading 交投活跃 Exv!!0Cd^  
actual circulation 实际流通 I)jAdd
 
actual cost 实际成本 P!j*4t  
actual expenditure 实际开支；实际支出 h(~of(  
actual income 实际入息；实际收入；实际收益  h)W#  
actual market 现货市场 +7lr#AvU/  
actual price 现货价；实际价格 Ed;!A(64r  
actual profit 实际利润 U4Y)Jk  
actual quotation 实盘；实际价位；实际报价 "5$p=|  
actual year basis 按实际年度计算 2|1CGHj\  
actuals 实货 A? jaS9 &)  
actuarial investigation 精算调查  .MDSP/s  
actuarial principle 精算原则 &.yX41 R  
actuarial report 精算师报告 v^t oe  
Actuarial Society of Hong Kong 香港精算学会 1W0[|Hf2v*  
actuarial valuation 精算师估值 zmuRn4Nv  
actuary 精算师 1S+T:n  
ad referendum agreement 暂定协议；有待覆核的协定 =<#++;!I  
ad valorem duty 从价税；按值征税 yO
\bVu5V  
ad valorem duty system 从价税制 RvU'8Y?>w  
ad valorem fee 从价费 l.;^w  
ad valorem tariff 从价关税 )FA:
wsy~E  
additional allowance 额外免税额 4u0?[v[Hu  
additional amount for unexpired risk 未过期风险的额外款额 Hi\z-P-  
additional assessable profit 补加应评税利润 eLHhfu;k  
additional assessment 补加评税 I3Z\]BI  
additional commitment 额外承担 i-WP#\s  
additional commitment vote 额外承担拨款 )VG>6x  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 it>l?h7I  
additional dependent parent allowance 供养父母额外免税额  cFjD*r-  
additional provision 额外拨款 8WQc8  
additional stamp duty 附加印花税 /-^{$$eu  
additional tax 补加税罚款；补加税款 [z_ztK1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 M0vX9;J  
adjudged bankrupt 被裁定破产 Gf~^Xv!T  
adjudicated bankrupt 裁定破产人 ]H`pM9rC  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5[*8CY  
adjudication of bankruptcy 裁定破产；宣告破产 <?;KF2A({  
adjudication of insolvency 裁定无力偿还债务 0Nk!.gY  
adjusted actual 经调整的实数；调整后的实数 By*YBZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 hSps9*y  
adjusted figure 经调整的数字；调整后的数额 .k up[d(  
adjusted liabilities 经调整的负债；调整后的负债 sQrM"i0Y>  
adjusted loss 经调整的亏损；调整后的亏损 wYS r.T8Q  
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 |Zo36@s  
adjusted profit 经调整的利润；调整后的利润 %\'G2  
adjusted surplus 经调整的盈余额；调整后的盈余额 :UKc:JVNM  
adjusted value 经调整的价值；调整后的价值 }U}ppq0Eo  
adjustment 调整；修订；理算〔保险〕 j@UE#I|h  
adjustment centre 调剂中心 Sq2 8=1%  
adjustment lag 调整过程的时间差距；调整时差 vQoZk,  
adjustment mechanism 调整机制 p]s)Xys  
adjustment of loss 亏损调整 "N,@J-]/k  
adjustment process 调整过程；调整程序 ?aB%h |VA  
adjustment range 调整幅度 R$eEW"]  
administered exchange rate 受管制汇率 NSzTl-eS