[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: (!m6>m2  
/J"fbBX wY  
A share Ａ股；甲类股份 a`9pHH:7Q  
abatement of tax 减税；减扣免税额 *E>R1bJ8  
ABN AMRO Bank N.V. 荷兰银行 r4K_Wp  
above-the-line expenditure 线上项目支出；经常预算支出 %Y/;jCY  
above-the-line receipt 线上项目收入；经常预算收入 1W.oRD&8j/  
ABSA Asia Limited 南非联合亚洲有限公司 c#
?~1@=  
absolute change 绝对数值变更 ]p4?nT@]  
absolute expenditure 实际开支 L|D9+u L  
absolute guideline figure 绝对准则数字 Z9h4 pd  
absolute interest 绝对权益 c9@3=6S/  
absolute order of discharge 绝对破产解除令 <tO@dI$~>  
absolute profit margin 绝对利润幅度 9%R"(X)  
absolute value 实值；绝对值 T.QJ#vKO0  
absolutely vested interest 绝对既得权益 t0xE&#4  
absorbed cost 已吸收成本；已分摊成本 q$H@W.f  
absorption 吸收；分摊；合并 O\oRM2^u}  
absorption rate 吸收率；摊配率；分摊率 s
AjUX.c  
ACB Finance Limited 亚洲商业财务有限公司 7[L%j;)bw  
acceptable form of reciprocity 合理的互惠条件 G.N`  
acceptable rate 适当利率；适当汇率 4S+E%b|)  
acceptance agreement 承兑协议 SY.koW  
acceptance for honour 参加承兑 h1B_*L   
acceptor 承兑人；接受人；受票人 18kWnF]n=  
acceptor for honour 参加承兑人 PxW H )4  
accident insurance 意外保险 AU}|o0Ur  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^G5fs'd  
accident insurance scheme 意外保险计划 ())_4 <  
accident year basis 意外年度基准 #;1RStb:zj  
accommodation 通融；贷款 ?#doH,  
accommodation bill 通融票据；空头票据 V%t_,AT  
accommodation party 汇票代发人 fS8Pi,!  
account balance 帐户余额；帐户结余 VD!PF'  
account book 帐簿 X=Y(,ZR(&  
account collected in advance 预收款项 ::GW  
account current book 往来帐簿 B'O1dRj&6  
account of after-acquired property 事后取得的财产报告 9qzHy}A  
account of defaulter 拖欠帐目 gC%$)4-:  
account payable 应付帐款 F7=\*U  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E+ XR[p  
account receivable 应收帐款 <)J@ 7@!P  
account receivable report 应收帐款报表 -EU=R_yg  
account statement 结单；帐单；会计财务报表 ;_ 1Rk&o!  
account title 帐户名称；会计科目 ]|IeE!6  
accountant's report 会计师报告 )$pqe|,  
Accountant's Report Rules 会计师报告规则 m<;MOS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P=E10  
Accounting Arrangements 《会计安排》 d;3f80Kd*  
accounting basis 会计基础 ,WoB)V.{(  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y_XRf8Sw  
Accounting Circular 《会计通告》 nkN2Bqt$  
accounting class 会计类别 sP9{tk2K  
accounting date 记帐日期；会计结算日期 Un+- T  
accounting for money 款项核算 ^|!\IzDp  
Accounting Officer 会计主任 pJo4&Ff  
accounting period 会计报告期；会计期 @P=n{-pIW  
accounting policy 会计政策；会计方针 UpiZd/K  
accounting practice 会计惯例 ds2xl7jg  
accounting principle 会计准则 &u) qw}  
accounting record 会计记录 mEb`ET|  
accounting report 会计报告 h,/3}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,[_)BM  
Accounting Society of China 中国会计学会 Fvnf;']q  
accounting statement 会计报表  -l"8L;`  
accounting system 会计制度；会计系统 .Rb4zLYL*w  
accounting transaction 会计事项；帐务交易 Idj Z2)$  
accounting treatment 会计处理 !:_krLB<  
accounting year 会计年度 gaU^l73,C  
accretion 增值；添加 e&mTaCLG  
accrual 应计项目；应累算数目 xKT;1(Mk  
accrual basis 应计制；权责发生制 ? ]} =4  
accrual basis accounting 应计制会计；权责发生制会计 :1 9s=0  
accrue 应累算；应计 G+3uY25y  
accrued benefit 应累算利益 Aq$o&t  
accrued charges 应计费用 4i29nq^n  
accrued cumulative preference share dividend 应累算的累积优先股股息 h`tf!MD]  
accrued expenses 应累算费用 eI-FJ/CJ  
accrued interest payable 应付利息；应计未付利息 0U2dNLc  
accrued interest receivable 应收利息；应计未收利息 7=
A @P  
accrued right 累算权益 ]go .IfH  
accruing profit 应累算的利润 3 "|A5>Vo  
accumulated fiscal reserve 累积财政储备 V* ,u;*  
accumulated profit 累积利润；滚存溢利 H_l>L9/\  
accumulated reserve 累积储备 `K2vG`c  
accumulation of surplus income 累积收益盈余 v1
NFz>Hx  
acquired assets 既得资产 8nSw7:z  
acquisition 收购；购置；取得 GlT/JZ9  
acquisition cost 购置成本 En8L1$_  
acquisition expenses 购置费用 RS7J~Q  
acquisition of 100% interest 收购全部股权 ?CpM.{{s  
acquisition of control 取得控制权 ~}G#ys\1  
acquisition of fixed assets 购置固定资产 H .sfM   
acquisition of shell “买壳” 'f.
5hX(Y  
acquisition price 收购价 r6+IJxUd  
act of God 天灾 t.7_7`bin~  
acting partner 执事合伙人 1n$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7. eiM!7g  
active partner 积极参与的合伙人 ><)fK5x  
active trading 交投活跃 Wk/Il^YG  
actual circulation 实际流通 z)*\njYe  
actual cost 实际成本 M !rw!,g  
actual expenditure 实际开支；实际支出 1a#R7 chl  
actual income 实际入息；实际收入；实际收益 EmV Z qW  
actual market 现货市场 tQ2S*]"f  
actual price 现货价；实际价格 R1:7]z0B  
actual profit 实际利润 WjBtL52  
actual quotation 实盘；实际价位；实际报价 cdfnM%`>\  
actual year basis 按实际年度计算 B=i%Z_r]w  
actuals 实货 * \tR  
actuarial investigation 精算调查 qh wl  
actuarial principle 精算原则 ~A
>-tn}O  
actuarial report 精算师报告 \&s$?r  
Actuarial Society of Hong Kong 香港精算学会 M[&p[ P@  
actuarial valuation 精算师估值 35SL*zS@-
 
actuary 精算师 XP@&I[J3sI  
ad referendum agreement 暂定协议；有待覆核的协定 S^@#%>  
ad valorem duty 从价税；按值征税 3>^S6h}o  
ad valorem duty system 从价税制 \H/}|^+@  
ad valorem fee 从价费 \Xg`@JrTM  
ad valorem tariff 从价关税 oeG?2!Zh  
additional allowance 额外免税额 xT8!X5;  
additional amount for unexpired risk 未过期风险的额外款额 ze#ncnMo  
additional assessable profit 补加应评税利润 (/J %Huy  
additional assessment 补加评税 Q".p5(<  
additional commitment 额外承担 zXeBUbVi  
additional commitment vote 额外承担拨款 x1
QL!MB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2!Pwg0%2  
additional dependent parent allowance 供养父母额外免税额 1++Fs  
additional provision 额外拨款 d#HN'(2t  
additional stamp duty 附加印花税 l,E4h-$  
additional tax 补加税罚款；补加税款 z-h7v5i"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vg[zRWh8  
adjudged bankrupt 被裁定破产
hhr>nuA  
adjudicated bankrupt 裁定破产人 j!?bE3r~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 boIFN;Aq"  
adjudication of bankruptcy 裁定破产；宣告破产 8"x\kSMb  
adjudication of insolvency 裁定无力偿还债务 ;0E[ ; L!  
adjusted actual 经调整的实数；调整后的实数 wW'.bqA  
adjusted current assets 经调整的流动资产；调整后的流动资产 7, :l\t  
adjusted figure 经调整的数字；调整后的数额 (7}Zh|@W  
adjusted liabilities 经调整的负债；调整后的负债 O>arCr=H  
adjusted loss 经调整的亏损；调整后的亏损 wRE2rsXoU  
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 d>1#|  
adjusted profit 经调整的利润；调整后的利润 K U;m.{  
adjusted surplus 经调整的盈余额；调整后的盈余额 IS }U2d,W  
adjusted value 经调整的价值；调整后的价值 o%73M!-  
adjustment 调整；修订；理算〔保险〕 R&1xZFj  
adjustment centre 调剂中心 -<q@0IYyi  
adjustment lag 调整过程的时间差距；调整时差 [[8h*[:  
adjustment mechanism 调整机制 q3Y49d  
adjustment of loss 亏损调整 FGRG?d4?h  
adjustment process 调整过程；调整程序 ZvW&%*k=  
adjustment range 调整幅度 <p8>"~R  
administered exchange rate 受管制汇率 ~DK=&hCd!