[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: V?o&])?[  
>0ssza  
A share Ａ股；甲类股份 Zm5nLxM  
abatement of tax 减税；减扣免税额 UFJEs[?+Te  
ABN AMRO Bank N.V. 荷兰银行 bv_AJ4gS  
above-the-line expenditure 线上项目支出；经常预算支出 hiT9H5 6>  
above-the-line receipt 线上项目收入；经常预算收入 2%*|fF}I  
ABSA Asia Limited 南非联合亚洲有限公司 F}\[eFf[  
absolute change 绝对数值变更 FJ nG<5Rh  
absolute expenditure 实际开支 I *1#  
absolute guideline figure 绝对准则数字 !/[AQ{**T!  
absolute interest 绝对权益 6pSRum  
absolute order of discharge 绝对破产解除令 x%Zi
E5#  
absolute profit margin 绝对利润幅度 #0xm3rFy4  
absolute value 实值；绝对值 baA HP"  
absolutely vested interest 绝对既得权益 7=AO^:=bx  
absorbed cost 已吸收成本；已分摊成本 RNsJ!or  
absorption 吸收；分摊；合并 $d
5&~I  
absorption rate 吸收率；摊配率；分摊率 `<bCq\+`  
ACB Finance Limited 亚洲商业财务有限公司 s;~J2h[  
acceptable form of reciprocity 合理的互惠条件 X/K| WOO6  
acceptable rate 适当利率；适当汇率 g(M(Hn7  
acceptance agreement 承兑协议 5Xla_@WLW  
acceptance for honour 参加承兑 06Sqn3MB  
acceptor 承兑人；接受人；受票人 I]s:Ev[~  
acceptor for honour 参加承兑人 &fh.w]\  
accident insurance 意外保险 +*]SP@|IYI  
Accident Insurance Association of Hong Kong 香港意外保险公会 a^(S!I  
accident insurance scheme 意外保险计划 0R.Gjz*Q  
accident year basis 意外年度基准 e=|F(iW  
accommodation 通融；贷款 H7 o$O  
accommodation bill 通融票据；空头票据 !hpTyO+%  
accommodation party 汇票代发人 _AA`R`p;  
account balance 帐户余额；帐户结余 v#zfs'  
account book 帐簿
5LnB]dW  
account collected in advance 预收款项 =rE`ib  
account current book 往来帐簿 m
^(E:6T  
account of after-acquired property 事后取得的财产报告 im_0ur&'  
account of defaulter 拖欠帐目 a'(lVZA;  
account payable 应付帐款 m|g$'vjk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7~QwlU3n<F  
account receivable 应收帐款 ;L MEU_  
account receivable report 应收帐款报表 #<^/yoH7C6  
account statement 结单；帐单；会计财务报表 J:k@U42  
account title 帐户名称；会计科目 E}E7VQjM  
accountant's report 会计师报告 Q|zE@nLS  
Accountant's Report Rules 会计师报告规则 l93
Q"*_  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sP=2NqU3Q  
Accounting Arrangements 《会计安排》 *&~sr  
accounting basis 会计基础 s7X~OF(#  
accounting by Official Receiver 破产管理署署长呈交的帐目  k,o=1I  
Accounting Circular 《会计通告》 (W{rv6cq  
accounting class 会计类别 S@l a.0HDA  
accounting date 记帐日期；会计结算日期 oC;l5v<  
accounting for money 款项核算 'ocwXyP,  
Accounting Officer 会计主任 9^=t@  
accounting period 会计报告期；会计期 ahz@HX  
accounting policy 会计政策；会计方针 mDe+ M{/  
accounting practice 会计惯例 &)/H?S;yN  
accounting principle 会计准则 'bQs_  
accounting record 会计记录 0VWCm( f-  
accounting report 会计报告 r[i~4N=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8
*Nt&`@  
Accounting Society of China 中国会计学会 J_)z:`[yE  
accounting statement 会计报表 vf/$`IJ  
accounting system 会计制度；会计系统 G> 5=`  
accounting transaction 会计事项；帐务交易 &'oacV=  
accounting treatment 会计处理 1f bFNxo8M  
accounting year 会计年度 EUYa =-  
accretion 增值；添加 OQX{<pQ6  
accrual 应计项目；应累算数目 4jue_jsle  
accrual basis 应计制；权责发生制 t8wz'[z  
accrual basis accounting 应计制会计；权责发生制会计 OM#OPB rB  
accrue 应累算；应计 8Y;zs7Y  
accrued benefit 应累算利益 QL|:(QM  
accrued charges 应计费用 GurE7J^=  
accrued cumulative preference share dividend 应累算的累积优先股股息 +A&IxsTq5=  
accrued expenses 应累算费用 fQ?n(
 
accrued interest payable 应付利息；应计未付利息 n?KS]ar>  
accrued interest receivable 应收利息；应计未收利息 lpX p)r+  
accrued right 累算权益 `U?H^,FVA  
accruing profit 应累算的利润 "ZK5P&d
 
accumulated fiscal reserve 累积财政储备 &t=>:C$1Y  
accumulated profit 累积利润；滚存溢利 V.G9J!?<P  
accumulated reserve 累积储备 uk> /Il  
accumulation of surplus income 累积收益盈余 SS<+fWXE  
acquired assets 既得资产 f%"_U'  
acquisition 收购；购置；取得 Wcay'#K,  
acquisition cost 购置成本 O(sFs1  
acquisition expenses 购置费用 ;V}FbWz^v6  
acquisition of 100% interest 收购全部股权 e&]`X HC9  
acquisition of control 取得控制权 8b#Yd  
acquisition of fixed assets 购置固定资产 C`K9WJOD  
acquisition of shell “买壳” hZF&PV5H  
acquisition price 收购价 )Q pP1
[  
act of God 天灾 ZJJl944  
acting partner 执事合伙人 7 +W?Qo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h"Yqm"U/  
active partner 积极参与的合伙人 B}xo|:f!zj  
active trading 交投活跃 e|+;j}^C  
actual circulation 实际流通 H?r;S 5)c  
actual cost 实际成本 dXcMysRc%&  
actual expenditure 实际开支；实际支出 3YNkT"~T  
actual income 实际入息；实际收入；实际收益 Xrzh*sp  
actual market 现货市场 {G
*:N[pJp  
actual price 现货价；实际价格 PXQ9P<m  
actual profit 实际利润 p?gLW/n  
actual quotation 实盘；实际价位；实际报价 b<H6D}  
actual year basis 按实际年度计算 0?*I_[Y  
actuals 实货 2b&
;Y/z  
actuarial investigation 精算调查 DEeL48{R  
actuarial principle 精算原则 $vicHuX!  
actuarial report 精算师报告 jKi*3-&  
Actuarial Society of Hong Kong 香港精算学会 XU })3]/  
actuarial valuation 精算师估值 7!840 :a?+  
actuary 精算师 D+U/]sW  
ad referendum agreement 暂定协议；有待覆核的协定 "=RoI  
ad valorem duty 从价税；按值征税 g!|E!\p  
ad valorem duty system 从价税制 rM?Dp2  
ad valorem fee 从价费 nQYS{`hk  
ad valorem tariff 从价关税 .g`*cDW^=  
additional allowance 额外免税额 !Z2n;.w  
additional amount for unexpired risk 未过期风险的额外款额 #dm@%~B{.  
additional assessable profit 补加应评税利润 ).`a-Pv  
additional assessment 补加评税 _e@qv;*  
additional commitment 额外承担 z# ?w/NE  
additional commitment vote 额外承担拨款 c(=O`%B{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7G=P|T\  
additional dependent parent allowance 供养父母额外免税额  O,,n  
additional provision 额外拨款 PY:#F|uHS`  
additional stamp duty 附加印花税 bOGD z|H``  
additional tax 补加税罚款；补加税款 ImY*cW=M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )BTs *7 j  
adjudged bankrupt 被裁定破产 <cOE6;d#  
adjudicated bankrupt 裁定破产人 (p
K4i5lT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,* vnt6C*  
adjudication of bankruptcy 裁定破产；宣告破产 s6hWq&C  
adjudication of insolvency 裁定无力偿还债务 9: |K]y  
adjusted actual 经调整的实数；调整后的实数 3\ .)y49,1  
adjusted current assets 经调整的流动资产；调整后的流动资产 $u.T1v  
adjusted figure 经调整的数字；调整后的数额 Wn#JYp  
adjusted liabilities 经调整的负债；调整后的负债 >2{HH\  
adjusted loss 经调整的亏损；调整后的亏损 RV*Zi\-X  
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 Gqc6).tn  
adjusted profit 经调整的利润；调整后的利润 B148wh#r  
adjusted surplus 经调整的盈余额；调整后的盈余额 q9(}wvtr  
adjusted value 经调整的价值；调整后的价值 v@
s`l#  
adjustment 调整；修订；理算〔保险〕 Ln%_8yth  
adjustment centre 调剂中心 U)1qsUDF  
adjustment lag 调整过程的时间差距；调整时差 Llc|j&yHQ  
adjustment mechanism 调整机制 CN>};>WlG  
adjustment of loss 亏损调整 Sqt"G6<  
adjustment process 调整过程；调整程序 f?^xh  
adjustment range 调整幅度 \$
|
UFx  
administered exchange rate 受管制汇率 EUS]Se2