[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: L<0=giE  
(F_w>w.h  
A share Ａ股；甲类股份 >P(eW7RL  
abatement of tax 减税；减扣免税额 R @"`~#$$  
ABN AMRO Bank N.V. 荷兰银行 !loO%3_)  
above-the-line expenditure 线上项目支出；经常预算支出 LlU'
_}>  
above-the-line receipt 线上项目收入；经常预算收入 BApa ^j\?  
ABSA Asia Limited 南非联合亚洲有限公司 N].4"0Jv-D  
absolute change 绝对数值变更 @|^jq  
absolute expenditure 实际开支 ]yo_wGiwY  
absolute guideline figure 绝对准则数字 9QX4R<"wUg  
absolute interest 绝对权益 >5c]
aNcv  
absolute order of discharge 绝对破产解除令 !2(.$}E  
absolute profit margin 绝对利润幅度 3KtAK9PT  
absolute value 实值；绝对值 CP +4k.)*O  
absolutely vested interest 绝对既得权益 %=BtOM_2  
absorbed cost 已吸收成本；已分摊成本 QS\Uq(Ja\  
absorption 吸收；分摊；合并 }gCG&7C  
absorption rate 吸收率；摊配率；分摊率 Pow|:Lau!  
ACB Finance Limited 亚洲商业财务有限公司 7O:"~L  
acceptable form of reciprocity 合理的互惠条件 + hpSxdAz4  
acceptable rate 适当利率；适当汇率 i9KTX%s5^  
acceptance agreement 承兑协议 ?k"0w)8  
acceptance for honour 参加承兑 7iP5T  
acceptor 承兑人；接受人；受票人 FK6K6wU52m  
acceptor for honour 参加承兑人 E$w#+.QP  
accident insurance 意外保险 ?< E0zM+  
Accident Insurance Association of Hong Kong 香港意外保险公会 1f<RyAE?5  
accident insurance scheme 意外保险计划 A&NqQ V,  
accident year basis 意外年度基准 'v\j.j/i  
accommodation 通融；贷款 Oohq9f#!  
accommodation bill 通融票据；空头票据 "i&fp:E0  
accommodation party 汇票代发人 N^lAG"Jao[  
account balance 帐户余额；帐户结余 u-kZW1wrQ  
account book 帐簿 p(.N(c  
account collected in advance 预收款项 ^eobp.U  
account current book 往来帐簿 b]w[*<f?  
account of after-acquired property 事后取得的财产报告 /V#7=,,  
account of defaulter 拖欠帐目 c88_}%h?(  
account payable 应付帐款 ?;_H {/)m  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  ER_ 3'  
account receivable 应收帐款 BO"qD[S  
account receivable report 应收帐款报表 5:$Xtq  
account statement 结单；帐单；会计财务报表 "(<%Ua  
account title 帐户名称；会计科目 a/b92*&k  
accountant's report 会计师报告 !j{CuA/  
Accountant's Report Rules 会计师报告规则 W=3? x  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ac|/Y$\w  
Accounting Arrangements 《会计安排》 T RDxT  
accounting basis 会计基础 %uua_&#)  
accounting by Official Receiver 破产管理署署长呈交的帐目 1#]B^D  
Accounting Circular 《会计通告》 &5d\~{;  
accounting class 会计类别 T
ywK\hH  
accounting date 记帐日期；会计结算日期 W1hX?!xp!  
accounting for money 款项核算 5*Btb#:  
Accounting Officer 会计主任 -8/JP  
accounting period 会计报告期；会计期 FJ}gUs{m  
accounting policy 会计政策；会计方针 JDKLKHOMZ  
accounting practice 会计惯例 l77'Lne  
accounting principle 会计准则 pu#[pa  
accounting record 会计记录 TVYz3~m  
accounting report 会计报告 Tv1]v.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a}dw9wU!:  
Accounting Society of China 中国会计学会 L/%Y#  
accounting statement 会计报表 9
4y9W#  
accounting system 会计制度；会计系统 :WO{xg  
accounting transaction 会计事项；帐务交易 \qB6TiB/  
accounting treatment 会计处理 \W
X@PfL  
accounting year 会计年度 &*A:[b\  
accretion 增值；添加 83Uw  
accrual 应计项目；应累算数目 FllX za)  
accrual basis 应计制；权责发生制 Zt_r9xs>  
accrual basis accounting 应计制会计；权责发生制会计 G1/Gq.<  
accrue 应累算；应计 ,WGc7NN`  
accrued benefit 应累算利益 DL1 +c `d  
accrued charges 应计费用 ` .$&T7  
accrued cumulative preference share dividend 应累算的累积优先股股息 A$:|Qd7F1  
accrued expenses 应累算费用 ##GY<\",;  
accrued interest payable 应付利息；应计未付利息  %jTw  
accrued interest receivable 应收利息；应计未收利息 W GPD8.  
accrued right 累算权益 e,"FnW  
accruing profit 应累算的利润 n$xszuNJ`  
accumulated fiscal reserve 累积财政储备 \C7q4p?8  
accumulated profit 累积利润；滚存溢利 {!r#f(?uT  
accumulated reserve 累积储备 h;nQxmJ9  
accumulation of surplus income 累积收益盈余 =|"=l1  
acquired assets 既得资产 nd.hHQ   
acquisition 收购；购置；取得 N8QH*FX/F1  
acquisition cost 购置成本 4kh8W~i;/  
acquisition expenses 购置费用 Mt=R*M}D0  
acquisition of 100% interest 收购全部股权 }#bZ8tm&  
acquisition of control 取得控制权 dXK-&Po'  
acquisition of fixed assets 购置固定资产 /?U!y?t&@  
acquisition of shell “买壳” {Xv3:"E"O  
acquisition price 收购价
.`+yo0O:  
act of God 天灾 %/!+(7 D  
acting partner 执事合伙人 ]Zk}ZG>6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Sc{Tq\t;%  
active partner 积极参与的合伙人 tgB=vIw?3  
active trading 交投活跃 *6P
'q4)  
actual circulation 实际流通 &(7$&Q  
actual cost 实际成本 p#=;)1  
actual expenditure 实际开支；实际支出 ^cn@?k((A  
actual income 实际入息；实际收入；实际收益 "k, K~@}  
actual market 现货市场 I)lC{v  
actual price 现货价；实际价格 xl,ryc3J  
actual profit 实际利润 Pk:zfC?4  
actual quotation 实盘；实际价位；实际报价 A2BRbwr>  
actual year basis 按实际年度计算 gyFr"9';c  
actuals 实货 0 u2Ny&6w  
actuarial investigation 精算调查 x_W3sS]ej  
actuarial principle 精算原则 \4QH/e  
actuarial report 精算师报告 R; '?;I  
Actuarial Society of Hong Kong 香港精算学会 b5 S7{"<V  
actuarial valuation 精算师估值 y!5:dvt  
actuary 精算师 x`L+7,&n  
ad referendum agreement 暂定协议；有待覆核的协定 tR;{.  
ad valorem duty 从价税；按值征税 &mdB\Y?^  
ad valorem duty system 从价税制 ]5)"gL%H`  
ad valorem fee 从价费 `M0YAiG  
ad valorem tariff 从价关税 HU9p!I.  
additional allowance 额外免税额 .)t(:)*b  
additional amount for unexpired risk 未过期风险的额外款额 |*fNH(8&H  
additional assessable profit 补加应评税利润 ](nH{aY!  
additional assessment 补加评税 ^/<|f ,2  
additional commitment 额外承担 sUV>@UMnu  
additional commitment vote 额外承担拨款 LuL$v+`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~j]d
ct7  
additional dependent parent allowance 供养父母额外免税额 10O3Z9  
additional provision 额外拨款 K:a3+k d
 
additional stamp duty 附加印花税 &
=NJ   
additional tax 补加税罚款；补加税款 gmDR{loX  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 j.B>v\b_3  
adjudged bankrupt 被裁定破产 
8t=3  
adjudicated bankrupt 裁定破产人 O{u[+
g  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i7s\CY  
adjudication of bankruptcy 裁定破产；宣告破产 {#9,j]<  
adjudication of insolvency 裁定无力偿还债务 ;h9W\Se  
adjusted actual 经调整的实数；调整后的实数 6
7?n-NP  
adjusted current assets 经调整的流动资产；调整后的流动资产 Oq}ip  
adjusted figure 经调整的数字；调整后的数额 D:)~%wu Lt  
adjusted liabilities 经调整的负债；调整后的负债 vcM~i^24)  
adjusted loss 经调整的亏损；调整后的亏损 -%i#j>  
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 1lsLG+Rpxi  
adjusted profit 经调整的利润；调整后的利润 x G^f  
adjusted surplus 经调整的盈余额；调整后的盈余额 y+RRg[6|  
adjusted value 经调整的价值；调整后的价值 bs P6\'\4  
adjustment 调整；修订；理算〔保险〕 0$Q IfT)  
adjustment centre 调剂中心 %ZiK[e3G  
adjustment lag 调整过程的时间差距；调整时差 (7L/eDMT  
adjustment mechanism 调整机制 82s5VQ6  
adjustment of loss 亏损调整 I{EI HD<  
adjustment process 调整过程；调整程序 kF?S 2(vH  
adjustment range 调整幅度 -O%[!&`  
administered exchange rate 受管制汇率 F+ 3!uWUK