[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: +s,Qmmb7)  
QrfG^GID  
A share Ａ股；甲类股份 qR(\5}  
abatement of tax 减税；减扣免税额 h!&prY
x  
ABN AMRO Bank N.V. 荷兰银行 "]z-: \ V  
above-the-line expenditure 线上项目支出；经常预算支出 `wus\&
!W  
above-the-line receipt 线上项目收入；经常预算收入 qp/v^$EA  
ABSA Asia Limited 南非联合亚洲有限公司 T?
tG~  
absolute change 绝对数值变更 k%D+Y(WGz8  
absolute expenditure 实际开支 U'R)x";=  
absolute guideline figure 绝对准则数字 F">
Qpgt  
absolute interest 绝对权益 "ul {d(K3  
absolute order of discharge 绝对破产解除令 dE:+k/  
absolute profit margin 绝对利润幅度 y$@ZN~8  
absolute value 实值；绝对值 0}$Hi  
absolutely vested interest 绝对既得权益 #>%X_o-o23  
absorbed cost 已吸收成本；已分摊成本 _{r=.W+w  
absorption 吸收；分摊；合并 (@t(?Js  
absorption rate 吸收率；摊配率；分摊率 R(2tlZ  
ACB Finance Limited 亚洲商业财务有限公司 }RmU%IYc  
acceptable form of reciprocity 合理的互惠条件 <4_X P.N  
acceptable rate 适当利率；适当汇率 C!Rs^/  
acceptance agreement 承兑协议 %;e/7`>Ma  
acceptance for honour 参加承兑 )6+eNsxMlC  
acceptor 承兑人；接受人；受票人 NXNY"r7~  
acceptor for honour 参加承兑人 XLAN Np%E  
accident insurance 意外保险 #Yr9AVr}K  
Accident Insurance Association of Hong Kong 香港意外保险公会 &m|wH4\  
accident insurance scheme 意外保险计划 !|O~$2O@  
accident year basis 意外年度基准 et,f_fd7v  
accommodation 通融；贷款 %7"X(Ts7B  
accommodation bill 通融票据；空头票据 UG)8D5  
accommodation party 汇票代发人 :|Ad:f
Es  
account balance 帐户余额；帐户结余 um4yF*3b9  
account book 帐簿 W6"v)Jc>_  
account collected in advance 预收款项 /RHo1  
account current book 往来帐簿 #
bl6sa{E  
account of after-acquired property 事后取得的财产报告 dZi(&s  
account of defaulter 拖欠帐目 Ttxqf:OMf  
account payable 应付帐款 fRtUvC-#H  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4F {)i  
account receivable 应收帐款 LUC4=kk4  
account receivable report 应收帐款报表 T9]HGB{  
account statement 结单；帐单；会计财务报表 +RnkJ* l  
account title 帐户名称；会计科目 RAG3o-  
accountant's report 会计师报告 |g #K]v  
Accountant's Report Rules 会计师报告规则 r :F
  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7N:Y?Hi\  
Accounting Arrangements 《会计安排》 6ek;8dL  
accounting basis 会计基础 $: ]o]a  
accounting by Official Receiver 破产管理署署长呈交的帐目 E-I-0h 2  
Accounting Circular 《会计通告》 *d"DA[ (  
accounting class 会计类别 ai nG6Y<O`  
accounting date 记帐日期；会计结算日期 G8r``{C!  
accounting for money 款项核算 zipS ]YD  
Accounting Officer 会计主任 `e(vH` VZ  
accounting period 会计报告期；会计期 [k6nW:C
 
accounting policy 会计政策；会计方针 q|Qk2M  
accounting practice 会计惯例 &_"]5/"(  
accounting principle 会计准则 >B2:kY F  
accounting record 会计记录 yil[gPy4B  
accounting report 会计报告 KuMF^0V%c  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Td G!&:>  
Accounting Society of China 中国会计学会 !<SA6m#  
accounting statement 会计报表 SQqD:{#g"  
accounting system 会计制度；会计系统 'ow.=1N-
 
accounting transaction 会计事项；帐务交易 mml<
9fbH  
accounting treatment 会计处理 tQH+)*  
accounting year 会计年度 Q($Z%1S  
accretion 增值；添加 :{oZ~<  
accrual 应计项目；应累算数目 c05%iv  
accrual basis 应计制；权责发生制 (;
q\}u  
accrual basis accounting 应计制会计；权责发生制会计 G(~;]xNW+  
accrue 应累算；应计 "g'jPwFG  
accrued benefit 应累算利益 4dhvFGlW  
accrued charges 应计费用 3:8{"md@2  
accrued cumulative preference share dividend 应累算的累积优先股股息 Nk
p)Ax&  
accrued expenses 应累算费用 aj?a^}X  
accrued interest payable 应付利息；应计未付利息 Db6om7N  
accrued interest receivable 应收利息；应计未收利息 /Wy.>YC|  
accrued right 累算权益 >lBD<;T  
accruing profit 应累算的利润 cZT({uYGL  
accumulated fiscal reserve 累积财政储备 1qf!DMcdZ  
accumulated profit 累积利润；滚存溢利 'k4 E4OB  
accumulated reserve 累积储备 BRk0CLr5  
accumulation of surplus income 累积收益盈余 ]|sAK%/  
acquired assets 既得资产 (y M^  
acquisition 收购；购置；取得 aBNZdX]vzO  
acquisition cost 购置成本 \[jq4`\$  
acquisition expenses 购置费用 8Goh4T H  
acquisition of 100% interest 收购全部股权 j Lpc Zb,  
acquisition of control 取得控制权 Rr!Y3)f;  
acquisition of fixed assets 购置固定资产 L5qwWvbT  
acquisition of shell “买壳” LrATSq@  
acquisition price 收购价 ?c7*_<W 5  
act of God 天灾 4E+hRKuo ,  
acting partner 执事合伙人 ,2j.<g&
  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Tp0b
S  
active partner 积极参与的合伙人 ,}:G\u*Fu  
active trading 交投活跃 h;-yU.(w  
actual circulation 实际流通 JB>b`W9  
actual cost 实际成本 j S]><rm  
actual expenditure 实际开支；实际支出 S6fL>'uQ  
actual income 实际入息；实际收入；实际收益 Le*.*\  
actual market 现货市场 9Ffp2NW`;  
actual price 现货价；实际价格 cKn`/\.H  
actual profit 实际利润 ]ix!tb.Q  
actual quotation 实盘；实际价位；实际报价 z8[yt282  
actual year basis 按实际年度计算 %~jkB.\* )  
actuals 实货 '&sE=.  
actuarial investigation 精算调查 /__PSK  
actuarial principle 精算原则 2hee./F`  
actuarial report 精算师报告 -CRQ&#p1]  
Actuarial Society of Hong Kong 香港精算学会 I8QjKI (  
actuarial valuation 精算师估值 r)i>06Hd  
actuary 精算师 #rY sj-2  
ad referendum agreement 暂定协议；有待覆核的协定 [p2H=  
ad valorem duty 从价税；按值征税 i ,|0@Vy  
ad valorem duty system 从价税制 ~j-cS J3  
ad valorem fee 从价费 |=EZ1<KzD  
ad valorem tariff 从价关税 [xT:]Pw}  
additional allowance 额外免税额  y2+p1  
additional amount for unexpired risk 未过期风险的额外款额 '(dz"PL
.  
additional assessable profit 补加应评税利润 +n7?S~R$  
additional assessment 补加评税 !xwG%{_  
additional commitment 额外承担 .cR -V`  
additional commitment vote 额外承担拨款 TO-nD>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Nx-uQ^e*1  
additional dependent parent allowance 供养父母额外免税额 cW{1 Pz^_  
additional provision 额外拨款 tw(JZDc  
additional stamp duty 附加印花税 NNF>Xa`9,  
additional tax 补加税罚款；补加税款 ]IL;`>Gp  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 l$YC/bP  
adjudged bankrupt 被裁定破产 W,K%c=  
adjudicated bankrupt 裁定破产人 H
X
oX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t#S<iBAZ  
adjudication of bankruptcy 裁定破产；宣告破产 3( ]M{4j  
adjudication of insolvency 裁定无力偿还债务 8kbY+W%n  
adjusted actual 经调整的实数；调整后的实数 YhRWz=l  
adjusted current assets 经调整的流动资产；调整后的流动资产 !sRngXCXk?  
adjusted figure 经调整的数字；调整后的数额 Iu{kPyx  
adjusted liabilities 经调整的负债；调整后的负债 Qjnd6uv{I  
adjusted loss 经调整的亏损；调整后的亏损 o=RM-tR`v  
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 h1(j2S`:  
adjusted profit 经调整的利润；调整后的利润 9<vWcq*4  
adjusted surplus 经调整的盈余额；调整后的盈余额 TI !a)X  
adjusted value 经调整的价值；调整后的价值 XK"
-'  
adjustment 调整；修订；理算〔保险〕 8`b`QtGf  
adjustment centre 调剂中心 (oJ9k[(  
adjustment lag 调整过程的时间差距；调整时差 z`Hy'{1  
adjustment mechanism 调整机制 }'OHE(s
  
adjustment of loss 亏损调整 x)UwV  
adjustment process 调整过程；调整程序 siTX_`0  
adjustment range 调整幅度 \@>b;4Fb+N  
administered exchange rate 受管制汇率 zvvP81$W