[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: \H(,'w7H  
giq`L1<  
A share Ａ股；甲类股份 ?[">%^  
abatement of tax 减税；减扣免税额 uIwyan-  
ABN AMRO Bank N.V. 荷兰银行 OR{"9)I  
above-the-line expenditure 线上项目支出；经常预算支出 _v,n~a} &  
above-the-line receipt 线上项目收入；经常预算收入 8hT>)WH}wo  
ABSA Asia Limited 南非联合亚洲有限公司 hn.fX:}  
absolute change 绝对数值变更 B~rK3BS  
absolute expenditure 实际开支 >6q@Tr  
absolute guideline figure 绝对准则数字 hT#mM*`  
absolute interest 绝对权益 8uiQm;W  
absolute order of discharge 绝对破产解除令 2{N0. |5  
absolute profit margin 绝对利润幅度 q[ZYlF,Ho  
absolute value 实值；绝对值 us+adS.l&  
absolutely vested interest 绝对既得权益 jL$X3QS:  
absorbed cost 已吸收成本；已分摊成本 HC+R:Dz  
absorption 吸收；分摊；合并 C5z4%,`f  
absorption rate 吸收率；摊配率；分摊率 M}u2aW2]X  
ACB Finance Limited 亚洲商业财务有限公司 v\C+G[MV7  
acceptable form of reciprocity 合理的互惠条件 7Cjrh"al"  
acceptable rate 适当利率；适当汇率 |/$#G0X;H  
acceptance agreement 承兑协议 +L6$Xm5DAv  
acceptance for honour 参加承兑 gy.; "W  
acceptor 承兑人；接受人；受票人 _De;SB%V  
acceptor for honour 参加承兑人 t !GY>u>`  
accident insurance 意外保险 /_8V+@im  
Accident Insurance Association of Hong Kong 香港意外保险公会 40XI\yE_?  
accident insurance scheme 意外保险计划 i%2K%5{)$D  
accident year basis 意外年度基准 %LyB~X  
accommodation 通融；贷款 u9Ro=#xt  
accommodation bill 通融票据；空头票据 P+a&R<Dj4  
accommodation party 汇票代发人 ly2R8$Y`y`  
account balance 帐户余额；帐户结余 dXhV]
xK  
account book 帐簿 "+AD+D  
account collected in advance 预收款项 DS yE   
account current book 往来帐簿 0OXd*  
account of after-acquired property 事后取得的财产报告 z,WrLZC  
account of defaulter 拖欠帐目 o^D
{WH\p  
account payable 应付帐款 !O*n6}nPE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (WC<XKf  
account receivable 应收帐款 uJizR F  
account receivable report 应收帐款报表 .755-S  
account statement 结单；帐单；会计财务报表 S{ !hpq~o  
account title 帐户名称；会计科目 aU@z\sQ  
accountant's report 会计师报告 2
Xosj(H  
Accountant's Report Rules 会计师报告规则 w]}vm-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 tq[C"| dH  
Accounting Arrangements 《会计安排》 :([,vO:  
accounting basis 会计基础 =*pu+o,?  
accounting by Official Receiver 破产管理署署长呈交的帐目 -zt\weqA  
Accounting Circular 《会计通告》 &oBJY'1  
accounting class 会计类别 dO 2cgY}  
accounting date 记帐日期；会计结算日期 )%6v~,'3Y  
accounting for money 款项核算 K^+B"  
Accounting Officer 会计主任 S1."2AxO  
accounting period 会计报告期；会计期 %o-*~GQ@B  
accounting policy 会计政策；会计方针 eF9LZ"-s  
accounting practice 会计惯例 lU?"\m  
accounting principle 会计准则 w[XW>4xK  
accounting record 会计记录 ,=FYf|Z  
accounting report 会计报告 pR$c<p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zI(Pti  
Accounting Society of China 中国会计学会 8cHZBM7'  
accounting statement 会计报表 +x1sV*S  
accounting system 会计制度；会计系统 f' eKX7R  
accounting transaction 会计事项；帐务交易 8^T' a^Wt  
accounting treatment 会计处理 h W-[omr0  
accounting year 会计年度 F#hM S<  
accretion 增值；添加 ~vgW:]i  
accrual 应计项目；应累算数目 Tb[GZ,/%;  
accrual basis 应计制；权责发生制 ${?Px c{-  
accrual basis accounting 应计制会计；权责发生制会计 *\>&  
accrue 应累算；应计 ],LOkAX  
accrued benefit 应累算利益 }v:h EMO  
accrued charges 应计费用 m$kmoY/  
accrued cumulative preference share dividend 应累算的累积优先股股息 I^o^@C  
accrued expenses 应累算费用 \%K6T)9  
accrued interest payable 应付利息；应计未付利息 L:31t
oGK  
accrued interest receivable 应收利息；应计未收利息 |:AjQ&PM)  
accrued right 累算权益 w v1R
]3}  
accruing profit 应累算的利润 ',.Xn`c  
accumulated fiscal reserve 累积财政储备 :=/DF  
accumulated profit 累积利润；滚存溢利 ]b[3 th*  
accumulated reserve 累积储备 B::vOg77  
accumulation of surplus income 累积收益盈余 N7[~Y2i  
acquired assets 既得资产 _*+M'3&=  
acquisition 收购；购置；取得 + 7Z%N9  
acquisition cost 购置成本 )TxhJB5|  
acquisition expenses 购置费用 f"[C3o2P  
acquisition of 100% interest 收购全部股权 /<n_X:[)  
acquisition of control 取得控制权 F$caKWzny5  
acquisition of fixed assets 购置固定资产 $HaM, Oh;i  
acquisition of shell “买壳” ^Tl|v'   
acquisition price 收购价 m~}nM|m%  
act of God 天灾 Q5Wb)  
acting partner 执事合伙人 % $J^dF_0
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 ! _QU-  
active partner 积极参与的合伙人 wBr0s*1I  
active trading 交投活跃
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actual circulation 实际流通 R_-.:n%.z  
actual cost 实际成本 2JbCYCTC  
actual expenditure 实际开支；实际支出 ~ >6(@~6  
actual income 实际入息；实际收入；实际收益 a+Z/=YUR  
actual market 现货市场 v"^G9u  
actual price 现货价；实际价格 H6L`239u  
actual profit 实际利润 B${Q Y)t  
actual quotation 实盘；实际价位；实际报价 i6[Hu 8  
actual year basis 按实际年度计算 S-im o  
actuals 实货 gG#M-2P  
actuarial investigation 精算调查 n|8fdiK#}  
actuarial principle 精算原则 5y.kOe4vH  
actuarial report 精算师报告 \KTX{qI"f  
Actuarial Society of Hong Kong 香港精算学会 Cjw|.c`  
actuarial valuation 精算师估值 PJ);d>tz  
actuary 精算师 NZv1dy`fa  
ad referendum agreement 暂定协议；有待覆核的协定 lLnD%*03  
ad valorem duty 从价税；按值征税 0(]C$*~mk  
ad valorem duty system 从价税制 ?8`b  
ad valorem fee 从价费 Mq-;sPsFP  
ad valorem tariff 从价关税 /WfpA\4S  
additional allowance 额外免税额 D&.+Dx^G  
additional amount for unexpired risk 未过期风险的额外款额 SoCa_9*X  
additional assessable profit 补加应评税利润 @xmL?wz  
additional assessment 补加评税 6z~6o0s~  
additional commitment 额外承担 9OX&;O+ 5  
additional commitment vote 额外承担拨款 -2f_e3jF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y<kW2<?  
additional dependent parent allowance 供养父母额外免税额 "Ln)v   
additional provision 额外拨款 ,XR1N$LN8_  
additional stamp duty 附加印花税 wPyfn
e?~,  
additional tax 补加税罚款；补加税款 e~xN[Q\0]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6?r}bs6Msx  
adjudged bankrupt 被裁定破产 GP1b/n3F1  
adjudicated bankrupt 裁定破产人 dtJ?J<m}  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >Ka}v:E  
adjudication of bankruptcy 裁定破产；宣告破产 1a`dB ~>  
adjudication of insolvency 裁定无力偿还债务 )A,MTi  
adjusted actual 经调整的实数；调整后的实数 u`g|u:(r  
adjusted current assets 经调整的流动资产；调整后的流动资产 l1nrJm8  
adjusted figure 经调整的数字；调整后的数额 x:GuqE  
adjusted liabilities 经调整的负债；调整后的负债 W
w:,O48%  
adjusted loss 经调整的亏损；调整后的亏损 sZ_+6+ :  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 %qNT<>c  
adjusted profit 经调整的利润；调整后的利润 z]K:Amp;Z  
adjusted surplus 经调整的盈余额；调整后的盈余额 X$)<>e]!>  
adjusted value 经调整的价值；调整后的价值 .O
@T#0&=_  
adjustment 调整；修订；理算〔保险〕 4 1q|R[js!  
adjustment centre 调剂中心 lx(kbSxF  
adjustment lag 调整过程的时间差距；调整时差 oUoDj'JN{  
adjustment mechanism 调整机制 s>ilxLSX]  
adjustment of loss 亏损调整 uS;N&6;:  
adjustment process 调整过程；调整程序 x:4 :G(  
adjustment range 调整幅度 ]sB-}n)  
administered exchange rate 受管制汇率 5NHNnDhuL