[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: ~<Z;)e  
>TUs~  
A share Ａ股；甲类股份 FblwQ-D  
abatement of tax 减税；减扣免税额 {hB7F"S  
ABN AMRO Bank N.V. 荷兰银行 &~U!X~PpB  
above-the-line expenditure 线上项目支出；经常预算支出 ~vnG^y>%  
above-the-line receipt 线上项目收入；经常预算收入 v4!zB9d  
ABSA Asia Limited 南非联合亚洲有限公司 Ed9ynJ~)X  
absolute change 绝对数值变更 b:/;  
absolute expenditure 实际开支 z]ZhvH7-  
absolute guideline figure 绝对准则数字 kf+]bV  
absolute interest 绝对权益 Pl<r*d)h  
absolute order of discharge 绝对破产解除令 ";38vjIV  
absolute profit margin 绝对利润幅度 iph>"b$D
 
absolute value 实值；绝对值 `HvU_ja;  
absolutely vested interest 绝对既得权益 2bxkZS]  
absorbed cost 已吸收成本；已分摊成本 jq#_*&Eg]  
absorption 吸收；分摊；合并 tVd\r"0k  
absorption rate 吸收率；摊配率；分摊率 @\v,
  
ACB Finance Limited 亚洲商业财务有限公司 (Da/$S
.  
acceptable form of reciprocity 合理的互惠条件
R*IO%9O  
acceptable rate 适当利率；适当汇率 'M185wDdAl  
acceptance agreement 承兑协议 Z`nHpmNM  
acceptance for honour 参加承兑 5<bc>A-  
acceptor 承兑人；接受人；受票人 ')t :!#  
acceptor for honour 参加承兑人 yC !`6$  
accident insurance 意外保险 [Hz_x(t26  
Accident Insurance Association of Hong Kong 香港意外保险公会 w\k|^  
accident insurance scheme 意外保险计划 t9SzZ2E  
accident year basis 意外年度基准 5bM/ v  
accommodation 通融；贷款 zu'Ua
u  
accommodation bill 通融票据；空头票据 |WH'aGG  
accommodation party 汇票代发人 'gk.J  
account balance 帐户余额；帐户结余 A,i.1U"w8  
account book 帐簿 0F-X.Dq  
account collected in advance 预收款项 qLBXyQ;U  
account current book 往来帐簿 s42M[BW]  
account of after-acquired property 事后取得的财产报告 ,~8:^*0 s  
account of defaulter 拖欠帐目 ;NH5 L,  
account payable 应付帐款 y:(OZ%g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1o)@{x/pd  
account receivable 应收帐款 90>
(`pI=  
account receivable report 应收帐款报表 =3OK3|  
account statement 结单；帐单；会计财务报表 'HTr02riY  
account title 帐户名称；会计科目 w~a^r]lPW
 
accountant's report 会计师报告 v.:aICB5  
Accountant's Report Rules 会计师报告规则 ia 1Sf3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 r=P)iE
:  
Accounting Arrangements 《会计安排》 }#'wy  
accounting basis 会计基础 6M9t<DQV  
accounting by Official Receiver 破产管理署署长呈交的帐目 !spp*Q)#\  
Accounting Circular 《会计通告》 ,/AwR?m  
accounting class 会计类别 $&/JY  
accounting date 记帐日期；会计结算日期 R06L4,/b  
accounting for money 款项核算 5ckL=q"+/  
Accounting Officer 会计主任 0 3fCn"  
accounting period 会计报告期；会计期 G'IqAKJ  
accounting policy 会计政策；会计方针 5vs~8|aRo  
accounting practice 会计惯例 1oD,E!+^d  
accounting principle 会计准则 1>P[3Y@}  
accounting record 会计记录 OJiW@Z_\  
accounting report 会计报告 s.I%[kada  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j78WPG  
Accounting Society of China 中国会计学会 hc OT+L>  
accounting statement 会计报表 E^w2IIw  
accounting system 会计制度；会计系统 i2KN^"v?N  
accounting transaction 会计事项；帐务交易 WV&T   
accounting treatment 会计处理 iSu7K&X9q  
accounting year 会计年度 OV3l)73?t  
accretion 增值；添加 's>  
accrual 应计项目；应累算数目 XWN ra  
accrual basis 应计制；权责发生制 6yk=4l \  
accrual basis accounting 应计制会计；权责发生制会计 0+MNu8t  
accrue 应累算；应计 1BT]_ cP  
accrued benefit 应累算利益 /5Aum?~  
accrued charges 应计费用 OE
' ?3S  
accrued cumulative preference share dividend 应累算的累积优先股股息 
FY_.Vp  
accrued expenses 应累算费用 T<(1)N1H`  
accrued interest payable 应付利息；应计未付利息 }a?PBo`  
accrued interest receivable 应收利息；应计未收利息 C'&)""3d  
accrued right 累算权益 )!.ef6

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accruing profit 应累算的利润 pgbm2m T9  
accumulated fiscal reserve 累积财政储备 O O?e8OU  
accumulated profit 累积利润；滚存溢利 [8|Y2Z\N
 
accumulated reserve 累积储备 h}-}!v  
accumulation of surplus income 累积收益盈余 u3 k%  
acquired assets 既得资产 O ]o7  
acquisition 收购；购置；取得 ]&6# {I-  
acquisition cost 购置成本 -n&g**\w  
acquisition expenses 购置费用 Y~\71QE>  
acquisition of 100% interest 收购全部股权 f%vJmpg  
acquisition of control 取得控制权 xi['knUi2-  
acquisition of fixed assets 购置固定资产 0_'(w;!wq:  
acquisition of shell “买壳”  X[/>{rK  
acquisition price 收购价  8:=&=9%  
act of God 天灾 9A_{*E(wd  
acting partner 执事合伙人 p3>(ZWPNV  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }
,58B  
active partner 积极参与的合伙人 sd4eJ  
active trading 交投活跃 kFKc9}7W  
actual circulation 实际流通 8K+(CS>xvO  
actual cost 实际成本 |^fubQs;2  
actual expenditure 实际开支；实际支出 \kSoDY`l&  
actual income 实际入息；实际收入；实际收益 tLCu7%P>  
actual market 现货市场 o6`4y^Q{/  
actual price 现货价；实际价格 3m3ljy  
actual profit 实际利润 N(i%Oxp1  
actual quotation 实盘；实际价位；实际报价 \f| Hk*@  
actual year basis 按实际年度计算 j"(o>bv7  
actuals 实货 +&hhj~I.  
actuarial investigation 精算调查 $VEG1]/svp  
actuarial principle 精算原则 5ncjv@Aa  
actuarial report 精算师报告 \H(r }D$u<  
Actuarial Society of Hong Kong 香港精算学会 ?88k`T'EI  
actuarial valuation 精算师估值 VB>KT(n-b  
actuary 精算师 |;xm- AM4r  
ad referendum agreement 暂定协议；有待覆核的协定 ^n8ioL\*i  
ad valorem duty 从价税；按值征税 vByt_X  
ad valorem duty system 从价税制 y8} fj=  
ad valorem fee 从价费 o95)-Wb  
ad valorem tariff 从价关税 d4ANh+}X"_  
additional allowance 额外免税额 Br/qOO:n$}  
additional amount for unexpired risk 未过期风险的额外款额 7AwV4r*:  
additional assessable profit 补加应评税利润 6,C2PR_+  
additional assessment 补加评税 m]H[$Q  
additional commitment 额外承担 ;+v5li  
additional commitment vote 额外承担拨款 h>ZNPP8N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 % mP%W<  
additional dependent parent allowance 供养父母额外免税额 e^v5ai  
additional provision 额外拨款 ++O L&n  
additional stamp duty 附加印花税 /V'^$enK!}  
additional tax 补加税罚款；补加税款 lMkDLobos  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %=p:\+`VI  
adjudged bankrupt 被裁定破产 #'`!*VI  
adjudicated bankrupt 裁定破产人 /<[S> ;!kr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5zk<s`h  
adjudication of bankruptcy 裁定破产；宣告破产 SCwAAE9s]  
adjudication of insolvency 裁定无力偿还债务 `O~NT'Ed8  
adjusted actual 经调整的实数；调整后的实数 )m8ve)l  
adjusted current assets 经调整的流动资产；调整后的流动资产 DI9hy/T(  
adjusted figure 经调整的数字；调整后的数额 fZQL!j4  
adjusted liabilities 经调整的负债；调整后的负债 'iQ
  
adjusted loss 经调整的亏损；调整后的亏损 1XfH,6\8i  
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 4%!
#=JCl  
adjusted profit 经调整的利润；调整后的利润 _N`'R.va  
adjusted surplus 经调整的盈余额；调整后的盈余额 3[q&%Z.  
adjusted value 经调整的价值；调整后的价值 un*Ptc2%  
adjustment 调整；修订；理算〔保险〕 Za,MzKd=  
adjustment centre 调剂中心 8aDSRfv*  
adjustment lag 调整过程的时间差距；调整时差 #+VH]7]  
adjustment mechanism 调整机制 0!4;."S  
adjustment of loss 亏损调整 7RXTQ9BS  
adjustment process 调整过程；调整程序 -Iq W@|N  
adjustment range 调整幅度 m/{HZKh  
administered exchange rate 受管制汇率 "n<rP 3y