[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: @4h{#  
`% sK F  
A share Ａ股；甲类股份 b!W!Vvf^x  
abatement of tax 减税；减扣免税额 |Sg FHuA  
ABN AMRO Bank N.V. 荷兰银行 sQt]Y&_/@  
above-the-line expenditure 线上项目支出；经常预算支出 }Dk*Hs^E  
above-the-line receipt 线上项目收入；经常预算收入 Ns.b8Y  
ABSA Asia Limited 南非联合亚洲有限公司 %T:~N<8)  
absolute change 绝对数值变更 x!CCSM;q  
absolute expenditure 实际开支 Gc=#  
absolute guideline figure 绝对准则数字 0pP;[7k\  
absolute interest 绝对权益 83, ATQg  
absolute order of discharge 绝对破产解除令 `TNWLD@Z  
absolute profit margin 绝对利润幅度 2BA'Zu`  
absolute value 实值；绝对值 ?#|Y'%a"  
absolutely vested interest 绝对既得权益 iU^
KmM I  
absorbed cost 已吸收成本；已分摊成本 zcCX;N  
absorption 吸收；分摊；合并 \(9hg.E  
absorption rate 吸收率；摊配率；分摊率 B4k~~;|  
ACB Finance Limited 亚洲商业财务有限公司 >"qnuv G  
acceptable form of reciprocity 合理的互惠条件 Ps3wg=ni[  
acceptable rate 适当利率；适当汇率 I_"1.  
acceptance agreement 承兑协议 JTuU}nm+  
acceptance for honour 参加承兑 #Z8= z*4  
acceptor 承兑人；接受人；受票人 W 79wz\a  
acceptor for honour 参加承兑人 hr9[$4'H  
accident insurance 意外保险 Ii"h:GY;\  
Accident Insurance Association of Hong Kong 香港意外保险公会 aiP.\`>}  
accident insurance scheme 意外保险计划 -eH5s3:A  
accident year basis 意外年度基准 N%Gb  
accommodation 通融；贷款 *g =ey?1S  
accommodation bill 通融票据；空头票据 U_ j\UQC  
accommodation party 汇票代发人 ?LU]O\p  
account balance 帐户余额；帐户结余 -LAYj:4  
account book 帐簿 )H&rr(  
account collected in advance 预收款项 $RxS<_tj  
account current book 往来帐簿 if6/
+7  
account of after-acquired property 事后取得的财产报告 _U%a`%tU.  
account of defaulter 拖欠帐目 .W_'6Q+  
account payable 应付帐款 V gLnpPOQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3z$9jN/<u  
account receivable 应收帐款 E<u6 js,  
account receivable report 应收帐款报表 wO6 D\#  
account statement 结单；帐单；会计财务报表 37Z@a!#  
account title 帐户名称；会计科目 4+fWIY1 "  
accountant's report 会计师报告 n&V\s0  
Accountant's Report Rules 会计师报告规则 .(T*mk*>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 BeAkG_uG  
Accounting Arrangements 《会计安排》 :77dl/d%  
accounting basis 会计基础 3o=R_%r  
accounting by Official Receiver 破产管理署署长呈交的帐目 @J"Gn-f~  
Accounting Circular 《会计通告》 $j?zEz  
accounting class 会计类别 $n |)M+d  
accounting date 记帐日期；会计结算日期 CmyCne   
accounting for money 款项核算 iTf]Pd'  
Accounting Officer 会计主任 ?7Kl)p3  
accounting period 会计报告期；会计期 p*F.WxB)4  
accounting policy 会计政策；会计方针 @LQe[`  
accounting practice 会计惯例 [ +w=  
accounting principle 会计准则 V\U,PNkZQ  
accounting record 会计记录 ] B ZSW  
accounting report 会计报告 ]3B8D<p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )$[.XKoT
 
Accounting Society of China 中国会计学会 x<_uwL2a  
accounting statement 会计报表 9"T&P_   
accounting system 会计制度；会计系统 hfUN~89;  
accounting transaction 会计事项；帐务交易 aj>
6q=R  
accounting treatment 会计处理 oC"1{ybyl  
accounting year 会计年度 'Em5AA`>  
accretion 增值；添加 %ZT@&  
accrual 应计项目；应累算数目 *}mk$b A  
accrual basis 应计制；权责发生制 =1qM`M   
accrual basis accounting 应计制会计；权责发生制会计 hzG+s#  
accrue 应累算；应计 ma__LWKM,  
accrued benefit 应累算利益 vwA d6Tm  
accrued charges 应计费用 q ]}fW)r  
accrued cumulative preference share dividend 应累算的累积优先股股息 W!@*3U]2R  
accrued expenses 应累算费用 C!a
#M{:  
accrued interest payable 应付利息；应计未付利息 }@R*U0*E  
accrued interest receivable 应收利息；应计未收利息 ^*!Tq&Dst|  
accrued right 累算权益 46p%y  
accruing profit 应累算的利润 BO6u<cu"-  
accumulated fiscal reserve 累积财政储备 m-%.LDqM  
accumulated profit 累积利润；滚存溢利 x6 -bAf  
accumulated reserve 累积储备 ?]1_ 2\M  
accumulation of surplus income 累积收益盈余 14U:.
Q  
acquired assets 既得资产 FVi7gg.?  
acquisition 收购；购置；取得 M$@Donx  
acquisition cost 购置成本 =t,}I\_^c  
acquisition expenses 购置费用 ?4G/f<ou  
acquisition of 100% interest 收购全部股权 x=Ef0v  
acquisition of control 取得控制权 X:3W9`s)*  
acquisition of fixed assets 购置固定资产 >ZX&2 {
 
acquisition of shell “买壳” H_ecb;|mP  
acquisition price 收购价 Vifh`BSP  
act of God 天灾 #* KmPc+  
acting partner 执事合伙人 )21yD1"6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 wtm=  
active partner 积极参与的合伙人 #`kLU:  
active trading 交投活跃 MlbQLtw  
actual circulation 实际流通 Zt3Y< 3o  
actual cost 实际成本 \%=GM J^[p  
actual expenditure 实际开支；实际支出 d5 U?*  
actual income 实际入息；实际收入；实际收益 BRSOE U\=  
actual market 现货市场 Aw7oyC!  
actual price 现货价；实际价格 Hi V
7  
actual profit 实际利润 fWutB5 ?P  
actual quotation 实盘；实际价位；实际报价 @d/Wa=K  
actual year basis 按实际年度计算 Qj:`[#3?2  
actuals 实货 &_1Ivaen6  
actuarial investigation 精算调查 #KFpT__F  
actuarial principle 精算原则 RWfC2$z  
actuarial report 精算师报告 ,)u7PMs  
Actuarial Society of Hong Kong 香港精算学会 G; onJ>  
actuarial valuation 精算师估值 J.t tJOP  
actuary 精算师 U/p|X)  
ad referendum agreement 暂定协议；有待覆核的协定 x JXPt m  
ad valorem duty 从价税；按值征税
:4HZ>!i  
ad valorem duty system 从价税制 ggP#2I\  
ad valorem fee 从价费 L5wrc4  
ad valorem tariff 从价关税 4/_@F>I_  
additional allowance 额外免税额 @_:Jm tH<  
additional amount for unexpired risk 未过期风险的额外款额 Y\Grf$e  
additional assessable profit 补加应评税利润 pz uR H1[  
additional assessment 补加评税 {Xj2c]A1  
additional commitment 额外承担 = nI
l$9  
additional commitment vote 额外承担拨款 K1*oYHB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q-k~L\Ys  
additional dependent parent allowance 供养父母额外免税额 <aScA`\B#  
additional provision 额外拨款 K4.GAGd  
additional stamp duty 附加印花税 XFS"~{  
additional tax 补加税罚款；补加税款 <"}Gvi  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &IZthJqV  
adjudged bankrupt 被裁定破产 H.H$5(?O  
adjudicated bankrupt 裁定破产人 $t1XoL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4I
q-4 IG(  
adjudication of bankruptcy 裁定破产；宣告破产 O)Wc\-  
adjudication of insolvency 裁定无力偿还债务 `8D)j>Yh~  
adjusted actual 经调整的实数；调整后的实数 Bkq3-rX\  
adjusted current assets 经调整的流动资产；调整后的流动资产 C{5^UCJkg  
adjusted figure 经调整的数字；调整后的数额 )|Il@unp/  
adjusted liabilities 经调整的负债；调整后的负债 ]TTQ;F  
adjusted loss 经调整的亏损；调整后的亏损 P.j0Xlof  
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 Q*GJ REC  
adjusted profit 经调整的利润；调整后的利润 eG F{.]  
adjusted surplus 经调整的盈余额；调整后的盈余额 qRX:eo  
adjusted value 经调整的价值；调整后的价值 c^%vyBMY  
adjustment 调整；修订；理算〔保险〕 $@R[$/  
adjustment centre 调剂中心 "c'K8,+?  
adjustment lag 调整过程的时间差距；调整时差 q|EE em  
adjustment mechanism 调整机制  }
}cS-p  
adjustment of loss 亏损调整 uFXu9f+  
adjustment process 调整过程；调整程序 FlqE!6[[  
adjustment range 调整幅度  8
3|7#L  
administered exchange rate 受管制汇率 yn;sd+:z