[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: 1n!xsesSc  
zVvL!  
A share Ａ股；甲类股份
qV5lv-p  
abatement of tax 减税；减扣免税额 N~|Z@pU"  
ABN AMRO Bank N.V. 荷兰银行 GyF  
above-the-line expenditure 线上项目支出；经常预算支出 _b"K,[0o  
above-the-line receipt 线上项目收入；经常预算收入 !:wA\mAd  
ABSA Asia Limited 南非联合亚洲有限公司 @hw 
e  
absolute change 绝对数值变更 wl/1~!  
absolute expenditure 实际开支 Vrn+"2pdJ  
absolute guideline figure 绝对准则数字 /Ref
54  
absolute interest 绝对权益 yT-qT_.  
absolute order of discharge 绝对破产解除令 C7FxV2  
absolute profit margin 绝对利润幅度 ^Lv)){t  
absolute value 实值；绝对值 TPVB{ 107  
absolutely vested interest 绝对既得权益 Y?ZzFd,i&  
absorbed cost 已吸收成本；已分摊成本 g#:P c l  
absorption 吸收；分摊；合并 L;-V Yo#  
absorption rate 吸收率；摊配率；分摊率 uN4e n,  
ACB Finance Limited 亚洲商业财务有限公司 m Xs.@u/  
acceptable form of reciprocity 合理的互惠条件 }<^QW't_Y  
acceptable rate 适当利率；适当汇率 $`[TIyA9!  
acceptance agreement 承兑协议 x c]#8K  
acceptance for honour 参加承兑 m5v I S  
acceptor 承兑人；接受人；受票人 0X:$ASocU  
acceptor for honour 参加承兑人 Kay\;fXT  
accident insurance 意外保险 ZeqsXz  
Accident Insurance Association of Hong Kong 香港意外保险公会 h [@}}6  
accident insurance scheme 意外保险计划 Eh*(N(`  
accident year basis 意外年度基准 `|2g&Vn  
accommodation 通融；贷款 ~REfr}0  
accommodation bill 通融票据；空头票据 "hk {"0E  
accommodation party 汇票代发人 JwQ/A[b  
account balance 帐户余额；帐户结余 (H8JV1J  
account book 帐簿 55FRPNx-x  
account collected in advance 预收款项 /gn!="J  
account current book 往来帐簿 J7Mbv2
D  
account of after-acquired property 事后取得的财产报告
L1Jn@  
account of defaulter 拖欠帐目 Y5c[9\'\  
account payable 应付帐款 (K_{a+$[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4]#$YehM5  
account receivable 应收帐款 6{quO#!  
account receivable report 应收帐款报表 t.#ara{  
account statement 结单；帐单；会计财务报表 ]iMqIh"  
account title 帐户名称；会计科目 /0o#V-E)  
accountant's report 会计师报告 Sm{> 8e}UE  
Accountant's Report Rules 会计师报告规则 < 0YoZSNGj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hr!'  
Accounting Arrangements 《会计安排》 |`xM4 5  
accounting basis 会计基础 v[r8-0c  
accounting by Official Receiver 破产管理署署长呈交的帐目 3m| C8:  
Accounting Circular 《会计通告》 p|?FA@ 3  
accounting class 会计类别 l
0U23i  
accounting date 记帐日期；会计结算日期 "n_X4e+18P  
accounting for money 款项核算 I1Otu~%d  
Accounting Officer 会计主任 bObsj]  
accounting period 会计报告期；会计期 >g m  
accounting policy 会计政策；会计方针 FA+"t^q  
accounting practice 会计惯例 [X91nUz#  
accounting principle 会计准则 \!xCmQ  
accounting record 会计记录 eC94rcb}i{  
accounting report 会计报告 <PiO %w{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >7PNl\=gG  
Accounting Society of China 中国会计学会 f>bL }L  
accounting statement 会计报表 w2
 r  
accounting system 会计制度；会计系统 U(LLIyZv  
accounting transaction 会计事项；帐务交易 e^'|<0J  
accounting treatment 会计处理 ~oJ"si  
accounting year 会计年度 G:3szz  
accretion 增值；添加 C T\@>!'f  
accrual 应计项目；应累算数目 w {"1V7|  
accrual basis 应计制；权责发生制 (k8}9[3G  
accrual basis accounting 应计制会计；权责发生制会计 X`1R&K;z^  
accrue 应累算；应计 a{@}vZx>3  
accrued benefit 应累算利益 p!5'#\^f  
accrued charges 应计费用 gJCZ9{Nl  
accrued cumulative preference share dividend 应累算的累积优先股股息 ({Pjz;xM  
accrued expenses 应累算费用 ~>HzAo9e  
accrued interest payable 应付利息；应计未付利息 QZtQogNy#  
accrued interest receivable 应收利息；应计未收利息 R8_I ASs  
accrued right 累算权益 l*6Zh"o:  
accruing profit 应累算的利润 SZEi+CRs0  
accumulated fiscal reserve 累积财政储备 aHVzBcCPh  
accumulated profit 累积利润；滚存溢利 wJNm}Wf  
accumulated reserve 累积储备 Ij$C@hH  
accumulation of surplus income 累积收益盈余 *AYq:n6  
acquired assets 既得资产 78Du  
acquisition 收购；购置；取得 IrMB=pWo  
acquisition cost 购置成本 dt^h9I2O  
acquisition expenses 购置费用 Zazff@O *  
acquisition of 100% interest 收购全部股权 0{g*\W*+~  
acquisition of control 取得控制权 y$_@
C8?H  
acquisition of fixed assets 购置固定资产 _CfJKp)  
acquisition of shell “买壳” Dz Q  
acquisition price 收购价 DY 9]$h*y  
act of God 天灾 ]8}51y8  
acting partner 执事合伙人 bMGn&6QiP[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~MBPN4r  
active partner 积极参与的合伙人 4l+!Z,b  
active trading 交投活跃 Pc_aEBq  
actual circulation 实际流通 8;V9 %h`P>  
actual cost 实际成本 _'LZf =V0  
actual expenditure 实际开支；实际支出 .w;kB}$YC  
actual income 实际入息；实际收入；实际收益 8AX_y3$  
actual market 现货市场 s2#Ia>5!  
actual price 现货价；实际价格 MUAs(M;  
actual profit 实际利润 Qr9;CVW  
actual quotation 实盘；实际价位；实际报价 d 8DU[p  
actual year basis 按实际年度计算 UXs)$  
actuals 实货 Xv|=RNz  
actuarial investigation 精算调查 TI8r/P? ]V  
actuarial principle 精算原则
G[
A3H> >  
actuarial report 精算师报告 l6y}>]  
Actuarial Society of Hong Kong 香港精算学会 qh:Bc$S  
actuarial valuation 精算师估值 aPVzOBp  
actuary 精算师 XzHR^^;u"*  
ad referendum agreement 暂定协议；有待覆核的协定 USEb} M`  
ad valorem duty 从价税；按值征税 iN[x *A|h  
ad valorem duty system 从价税制 B* ,)
@h  
ad valorem fee 从价费 V`1,s~"q  
ad valorem tariff 从价关税 -}9^$}PR  
additional allowance 额外免税额 d51'[ ?(  
additional amount for unexpired risk 未过期风险的额外款额 viG,z
4Zf  
additional assessable profit 补加应评税利润 \
xj;{xc  
additional assessment 补加评税 t/\
 
additional commitment 额外承担 {d'-1z"q  
additional commitment vote 额外承担拨款 _r*\ BM8y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u3C_Xz  
additional dependent parent allowance 供养父母额外免税额 /{\ /e"5  
additional provision 额外拨款 njF$1? )sq  
additional stamp duty 附加印花税 `oJQA$UD  
additional tax 补加税罚款；补加税款 y %Q.(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [mA-s
l]  
adjudged bankrupt 被裁定破产 :<t=??4m  
adjudicated bankrupt 裁定破产人 \</!kY*3@t  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 } #rTUX  
adjudication of bankruptcy 裁定破产；宣告破产 ('tXv"fT  
adjudication of insolvency 裁定无力偿还债务 N2v/<  
adjusted actual 经调整的实数；调整后的实数 5e/YEDP  
adjusted current assets 经调整的流动资产；调整后的流动资产 [O W <<6  
adjusted figure 经调整的数字；调整后的数额 4|=>gdW)KN  
adjusted liabilities 经调整的负债；调整后的负债 @ph!3<(In,  
adjusted loss 经调整的亏损；调整后的亏损 gSz<K. CT  
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 d
+ jX49Vt  
adjusted profit 经调整的利润；调整后的利润 ->8Kd1^F  
adjusted surplus 经调整的盈余额；调整后的盈余额 6^wI^`NI  
adjusted value 经调整的价值；调整后的价值 "`$,qvNN  
adjustment 调整；修订；理算〔保险〕 %.Ma_4o Z  
adjustment centre 调剂中心 vR!+ 8sy$  
adjustment lag 调整过程的时间差距；调整时差 `RL Wr,h  
adjustment mechanism 调整机制  USVDDqZ  
adjustment of loss 亏损调整 5To@d|{  
adjustment process 调整过程；调整程序 9 {&g.+  
adjustment range 调整幅度 5#,H&ui\  
administered exchange rate 受管制汇率 ;=Ma+d#