[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: p=#'B*'w  
401/33yBJ  
A share Ａ股；甲类股份 $X{B* WF  
abatement of tax 减税；减扣免税额 .Bm^3A  
ABN AMRO Bank N.V. 荷兰银行 q!ulE{ ^  
above-the-line expenditure 线上项目支出；经常预算支出 v^FV t  
above-the-line receipt 线上项目收入；经常预算收入 .YnP%
X=  
ABSA Asia Limited 南非联合亚洲有限公司 tU-#pB>H  
absolute change 绝对数值变更 F}VS)  
absolute expenditure 实际开支 d&$.jk8 2  
absolute guideline figure 绝对准则数字 /ynKKJx<Y  
absolute interest 绝对权益 oho AUT  
absolute order of discharge 绝对破产解除令 gdkLPZ<<  
absolute profit margin 绝对利润幅度 P@o,4\;K  
absolute value 实值；绝对值 Lqz}&A   
absolutely vested interest 绝对既得权益 D]LFX/hlH  
absorbed cost 已吸收成本；已分摊成本 ~jg
N_jz  
absorption 吸收；分摊；合并 =0jmm(:Jh  
absorption rate 吸收率；摊配率；分摊率 v#T?YK  
ACB Finance Limited 亚洲商业财务有限公司 DKaG?Y,*p  
acceptable form of reciprocity 合理的互惠条件 )- Wn'C'Z  
acceptable rate 适当利率；适当汇率 >Rz#g*@E  
acceptance agreement 承兑协议 5Xq.=/eX  
acceptance for honour 参加承兑 ImT+8pa  
acceptor 承兑人；接受人；受票人 4F1
.D9u  
acceptor for honour 参加承兑人 troy^H  
accident insurance 意外保险 `% #zMS  
Accident Insurance Association of Hong Kong 香港意外保险公会 Y3sNr)qss  
accident insurance scheme 意外保险计划 6@,'m  
accident year basis 意外年度基准 a{%52B"  
accommodation 通融；贷款 Ot4;,UZ  
accommodation bill 通融票据；空头票据 OoU'86)  
accommodation party 汇票代发人 ;c \zgs~"T  
account balance 帐户余额；帐户结余 m;$F@JJ  
account book 帐簿 Aspj*CDu  
account collected in advance 预收款项 t2!$IH
E:  
account current book 往来帐簿 +0JH"L5!  
account of after-acquired property 事后取得的财产报告
,_TH@0{  
account of defaulter 拖欠帐目 5Qm.ECXV  
account payable 应付帐款
b@Mng6R  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
C4X{Ps\  
account receivable 应收帐款 It!.*wp  
account receivable report 应收帐款报表 ] _]6&PZXk  
account statement 结单；帐单；会计财务报表 OJC*|kN-#^  
account title 帐户名称；会计科目 G74a9li@  
accountant's report 会计师报告 EnsNO_"e|  
Accountant's Report Rules 会计师报告规则 >8Yrmq  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~[ ks|  
Accounting Arrangements 《会计安排》 I,`D &  
accounting basis 会计基础 Ej{eq^n  
accounting by Official Receiver 破产管理署署长呈交的帐目 eiNk]KXAYX  
Accounting Circular 《会计通告》 VU g~[  
accounting class 会计类别 n
gH~4H yT  
accounting date 记帐日期；会计结算日期 l#5k8+s  
accounting for money 款项核算 ZF11v(n  
Accounting Officer 会计主任 D+vl%(g  
accounting period 会计报告期；会计期 vY+_tpuEH  
accounting policy 会计政策；会计方针
C\hZ;Z1  
accounting practice 会计惯例 VEdnP+D  
accounting principle 会计准则 59%f|.Z)  
accounting record 会计记录 f4\p1MYQ  
accounting report 会计报告 0o^#Fmuz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v2uS6  
Accounting Society of China 中国会计学会 4'4s EjyA  
accounting statement 会计报表 `QyALcO  
accounting system 会计制度；会计系统 =QxE-)v  
accounting transaction 会计事项；帐务交易 $/U^/2)  
accounting treatment 会计处理 =LeVJGF  
accounting year 会计年度 @gVyLefS6g  
accretion 增值；添加 KohQ6q  
accrual 应计项目；应累算数目 %>*0.)wG  
accrual basis 应计制；权责发生制 _-yF9g"I  
accrual basis accounting 应计制会计；权责发生制会计 6w`}+3  
accrue 应累算；应计 pmpn^ZR  
accrued benefit 应累算利益 .WPR}v,.Z  
accrued charges 应计费用 %`uRUex  
accrued cumulative preference share dividend 应累算的累积优先股股息 NtP.)  
accrued expenses 应累算费用 owS@dbO  
accrued interest payable 应付利息；应计未付利息 >|o9ggL`J5  
accrued interest receivable 应收利息；应计未收利息 0f}Q~d=QL  
accrued right 累算权益 tEs[zo+DR-  
accruing profit 应累算的利润 kBQenMm  
accumulated fiscal reserve 累积财政储备 2KNKdV3NK  
accumulated profit 累积利润；滚存溢利 :tS>D5dz(  
accumulated reserve 累积储备 ~9ls~$+*  
accumulation of surplus income 累积收益盈余 {p_vR/yN  
acquired assets 既得资产 :\= NH0M  
acquisition 收购；购置；取得 i(cb&;Xx:A  
acquisition cost 购置成本 -~GJ; Uw  
acquisition expenses 购置费用 f8_UI dM7  
acquisition of 100% interest 收购全部股权 ah$7 Oudj  
acquisition of control 取得控制权 +Gw e%p Q  
acquisition of fixed assets 购置固定资产 %Fm;LQa ]  
acquisition of shell “买壳” 
z o))x(  
acquisition price 收购价 ]TZWFL-  
act of God 天灾 aD3F!Sn  
acting partner 执事合伙人 VNEZBy"F  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qYiK bzy  
active partner 积极参与的合伙人 ii]=C(e9  
active trading 交投活跃 `]I5WTt*X  
actual circulation 实际流通 `h{mj|~  
actual cost 实际成本 $Aoqtz d\  
actual expenditure 实际开支；实际支出 R{y{
  
actual income 实际入息；实际收入；实际收益 C-b%PgA  
actual market 现货市场
3f.Gog  
actual price 现货价；实际价格  6!D  
actual profit 实际利润 >]08".ajS  
actual quotation 实盘；实际价位；实际报价 <XcM c<h~  
actual year basis 按实际年度计算 ``)1`wx$  
actuals 实货 <|.! Px86  
actuarial investigation 精算调查 6XCX#4'i%  
actuarial principle 精算原则 >nW}zkfn  
actuarial report 精算师报告 T9v#Jb6  
Actuarial Society of Hong Kong 香港精算学会 >oaEG5%d  
actuarial valuation 精算师估值 ex!wY  
actuary 精算师 {gHscj;SM  
ad referendum agreement 暂定协议；有待覆核的协定 8q[Wf
D  
ad valorem duty 从价税；按值征税 yNf=Kl  
ad valorem duty system 从价税制 Zgf||,  
ad valorem fee 从价费 3S|;yOl#X  
ad valorem tariff 从价关税 4bjp*1*]  
additional allowance 额外免税额 2o}G<7r  
additional amount for unexpired risk 未过期风险的额外款额 Z/UVKJm>:  
additional assessable profit 补加应评税利润 b
2kbuk]  
additional assessment 补加评税 W]MJ!4  
additional commitment 额外承担 |}.B!vg(4  
additional commitment vote 额外承担拨款 tZ24}~d
a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d3J_IW+8R$  
additional dependent parent allowance 供养父母额外免税额 HD^~4\%  
additional provision 额外拨款 =WRU<`\  
additional stamp duty 附加印花税 ij5=f0^4.  
additional tax 补加税罚款；补加税款 )KQv4\0y<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >w#3fTJ  
adjudged bankrupt 被裁定破产 8VGXw;(Y,d  
adjudicated bankrupt 裁定破产人 ]p.f*]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 / H/Ne )r  
adjudication of bankruptcy 裁定破产；宣告破产 Sq]1SW3  
adjudication of insolvency 裁定无力偿还债务 s-S"\zX\D  
adjusted actual 经调整的实数；调整后的实数 /1 %0A  
adjusted current assets 经调整的流动资产；调整后的流动资产 -t#a*?"$w  
adjusted figure 经调整的数字；调整后的数额 4J|t}  
adjusted liabilities 经调整的负债；调整后的负债 \I{A33i2w  
adjusted loss 经调整的亏损；调整后的亏损 84
\o7@$#  
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 ;9\0x  
adjusted profit 经调整的利润；调整后的利润 =C2C~Xd  
adjusted surplus 经调整的盈余额；调整后的盈余额 g' U^fN  
adjusted value 经调整的价值；调整后的价值 6U3@-+lF  
adjustment 调整；修订；理算〔保险〕 vXZz=E AH  
adjustment centre 调剂中心 u)]s J 1p  
adjustment lag 调整过程的时间差距；调整时差 ? NK}q\$  
adjustment mechanism 调整机制 1h0ohW  
adjustment of loss 亏损调整 pg`;)@  
adjustment process 调整过程；调整程序 #e|kA&+8M  
adjustment range 调整幅度 BV:,bS  
administered exchange rate 受管制汇率 ,IB)Kk2