[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: T+&x{+gZ  
F!z! :yp  
A share Ａ股；甲类股份 8r7/IGFg  
abatement of tax 减税；减扣免税额 f9h:"Dnzin  
ABN AMRO Bank N.V. 荷兰银行 )a4E&D  
above-the-line expenditure 线上项目支出；经常预算支出 ?TL2'U| M  
above-the-line receipt 线上项目收入；经常预算收入 wZ (uq?3S`  
ABSA Asia Limited 南非联合亚洲有限公司 J,dG4.ht  
absolute change 绝对数值变更 "2y7&#l  
absolute expenditure 实际开支 Mft0Dj/  
absolute guideline figure 绝对准则数字  y)N.LS  
absolute interest 绝对权益 ,Ut!u)  
absolute order of discharge 绝对破产解除令 S*~Na]nS0  
absolute profit margin 绝对利润幅度 LM'*OtpDG  
absolute value 实值；绝对值 9m<X-B&P  
absolutely vested interest 绝对既得权益 /ieu)m:2  
absorbed cost 已吸收成本；已分摊成本 @Z3[c[D)9  
absorption 吸收；分摊；合并 1A,4Aw<  
absorption rate 吸收率；摊配率；分摊率 'W<a54T?z  
ACB Finance Limited 亚洲商业财务有限公司 fzGZ:L  
acceptable form of reciprocity 合理的互惠条件 L<[
,7V  
acceptable rate 适当利率；适当汇率 C%x(`S^/  
acceptance agreement 承兑协议 i9#`F.7F  
acceptance for honour 参加承兑 L!G9O]WB  
acceptor 承兑人；接受人；受票人 ^c; skV&S  
acceptor for honour 参加承兑人 K'{wncumQ  
accident insurance 意外保险 O"2wV +9  
Accident Insurance Association of Hong Kong 香港意外保险公会 S`'uUvAA  
accident insurance scheme 意外保险计划 PBPJ/puW  
accident year basis 意外年度基准 rRA_'t;uK  
accommodation 通融；贷款 !0d9<SVC  
accommodation bill 通融票据；空头票据 LyCV_6;D  
accommodation party 汇票代发人 P /f ~  
account balance 帐户余额；帐户结余 ?j^?@%f0  
account book 帐簿 &CPe$'FYI  
account collected in advance 预收款项 kBDe*K.V  
account current book 往来帐簿 K4VPmkG  
account of after-acquired property 事后取得的财产报告 %r}KvJgd  
account of defaulter 拖欠帐目 34O+#0<y~  
account payable 应付帐款 Qh1Kl_a?Lv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 c'wU O3S  
account receivable 应收帐款 R- ?0k:  
account receivable report 应收帐款报表 a3E*%G  
account statement 结单；帐单；会计财务报表 *YEIG#`  
account title 帐户名称；会计科目 )Or:wFSMq  
accountant's report 会计师报告 LcQ\?]w`]  
Accountant's Report Rules 会计师报告规则 i,U- H\p&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 SqT"/e]b'  
Accounting Arrangements 《会计安排》 ,XF6
Xsg2  
accounting basis 会计基础 H'0J1\ h  
accounting by Official Receiver 破产管理署署长呈交的帐目 wTJMq`sY_  
Accounting Circular 《会计通告》 T_;G))q'  
accounting class 会计类别 9N3oVH
c?  
accounting date 记帐日期；会计结算日期 Zj /H3,7  
accounting for money 款项核算 :ayO+fr#  
Accounting Officer 会计主任 :h](;W>H  
accounting period 会计报告期；会计期 \gPNHL*  
accounting policy 会计政策；会计方针 hTNYjXj  
accounting practice 会计惯例 1<Ztk;$A
 
accounting principle 会计准则 E%v[7 ST  
accounting record 会计记录 >f9]Nj  
accounting report 会计报告 kH
(3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 YM4U.! 4o  
Accounting Society of China 中国会计学会 oVj A$|  
accounting statement 会计报表 qo&SJDG  
accounting system 会计制度；会计系统 YJtOdgG|q  
accounting transaction 会计事项；帐务交易 g275{2G9  
accounting treatment 会计处理 9#=IrlV4  
accounting year 会计年度 xBx?>nN  
accretion 增值；添加 V[2<ha[n>  
accrual 应计项目；应累算数目 CB7R{~ $  
accrual basis 应计制；权责发生制 >Gu>T\jpe.  
accrual basis accounting 应计制会计；权责发生制会计 ^/RM;
`h0  
accrue 应累算；应计 Vm5P@RU$w;  
accrued benefit 应累算利益 _ER cmP  
accrued charges 应计费用 ywa.cq  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]MH \3g;   
accrued expenses 应累算费用 TlZlE^EE<  
accrued interest payable 应付利息；应计未付利息 ;lPhSkD  
accrued interest receivable 应收利息；应计未收利息 CEJG=*3  
accrued right 累算权益 $AJy^`E^  
accruing profit 应累算的利润 (V|q\XS  
accumulated fiscal reserve 累积财政储备 ,?skJ  
accumulated profit 累积利润；滚存溢利 ;U:o'9^9T  
accumulated reserve 累积储备 $EHn;~w T  
accumulation of surplus income 累积收益盈余 L[9+xK^g  
acquired assets 既得资产 Sv]"Y/N  
acquisition 收购；购置；取得 :r|P?;
t(  
acquisition cost 购置成本 b*%WAVt2T  
acquisition expenses 购置费用 fJ+E46|4  
acquisition of 100% interest 收购全部股权 ]KII?{<k  
acquisition of control 取得控制权 V:$1o  
acquisition of fixed assets 购置固定资产 Y~\xWYR  
acquisition of shell “买壳” ZI:d&~1i1  
acquisition price 收购价 FU3IK3}  
act of God 天灾 r?{LQWP>e  
acting partner 执事合伙人 Ra,on&OP`*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 pmXWI`s  
active partner 积极参与的合伙人 %li{VDb  
active trading 交投活跃 Lm2cW$s  
actual circulation 实际流通 hD~/6bx  
actual cost 实际成本 Fu
=VY{U4  
actual expenditure 实际开支；实际支出 7JK 'vT  
actual income 实际入息；实际收入；实际收益 Boz_*l|  
actual market 现货市场 R5YtCw]i=  
actual price 现货价；实际价格 5Szo5  
actual profit 实际利润 k/f_@
8  
actual quotation 实盘；实际价位；实际报价 sg~/RSJ3  
actual year basis 按实际年度计算 Sf8Xj|u  
actuals 实货 ,PtR^" Mf4  
actuarial investigation 精算调查 Y-9j2.{  
actuarial principle 精算原则 )9P  
actuarial report 精算师报告 JSP8Lu"n  
Actuarial Society of Hong Kong 香港精算学会 h-u*~5dB<&  
actuarial valuation 精算师估值 2/W0y!qh1  
actuary 精算师 ~1z8G>R  
ad referendum agreement 暂定协议；有待覆核的协定 . *+7xL  
ad valorem duty 从价税；按值征税 '3,JL!  
ad valorem duty system 从价税制 RB 0j!H:  
ad valorem fee 从价费 T%b^|="@  
ad valorem tariff 从价关税 @o. i2iG  
additional allowance 额外免税额 %JU23c*  
additional amount for unexpired risk 未过期风险的额外款额 %x)U 8  
additional assessable profit 补加应评税利润 [&59n,R`  
additional assessment 补加评税 kxiyF$ 9  
additional commitment 额外承担 G5@@m-  
additional commitment vote 额外承担拨款  _34YH5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 NQ{Z
   
additional dependent parent allowance 供养父母额外免税额 B,qZwc|  
additional provision 额外拨款 {+59 YO  
additional stamp duty 附加印花税 CHSD8D  
additional tax 补加税罚款；补加税款 9d|7#)a;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :)S4MoG  
adjudged bankrupt 被裁定破产 X%qR6mMfT7  
adjudicated bankrupt 裁定破产人 B#lj8I^|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 E<_6OCz  
adjudication of bankruptcy 裁定破产；宣告破产  0iq$bT|  
adjudication of insolvency 裁定无力偿还债务 , 0ja_  
adjusted actual 经调整的实数；调整后的实数 !,WRXE&j  
adjusted current assets 经调整的流动资产；调整后的流动资产 =njj.<BO  
adjusted figure 经调整的数字；调整后的数额 w6Ny>(T/  
adjusted liabilities 经调整的负债；调整后的负债 Cd*C^cJU&z  
adjusted loss 经调整的亏损；调整后的亏损 MA QY/s~F  
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 {?_)m/
\  
adjusted profit 经调整的利润；调整后的利润 '4S@:.D`  
adjusted surplus 经调整的盈余额；调整后的盈余额 ` R-np_  
adjusted value 经调整的价值；调整后的价值 9Ei#t FMc  
adjustment 调整；修订；理算〔保险〕 H`..)zL|  
adjustment centre 调剂中心 6:X\vw  
adjustment lag 调整过程的时间差距；调整时差 ) FsSXnZL  
adjustment mechanism 调整机制 ^@cX0_  
adjustment of loss 亏损调整 !I  P*  
adjustment process 调整过程；调整程序 `qEm5+`  
adjustment range 调整幅度 =?x=CEW  
administered exchange rate 受管制汇率 Vi~+C@96