[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: uH?4d!G  
[O'aka Q  
A share Ａ股；甲类股份 y{<js!au  
abatement of tax 减税；减扣免税额 h5T~dGRlR  
ABN AMRO Bank N.V. 荷兰银行 ?Fl O,|   
above-the-line expenditure 线上项目支出；经常预算支出 (w2lVL&  
above-the-line receipt 线上项目收入；经常预算收入 \2[tM/ +Bs  
ABSA Asia Limited 南非联合亚洲有限公司 1c@
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absolute change 绝对数值变更 p<h(  
absolute expenditure 实际开支 -K$ugDi  
absolute guideline figure 绝对准则数字 2Mq
@5n  
absolute interest 绝对权益 )(
yaX  
absolute order of discharge 绝对破产解除令 :-U&_%#w  
absolute profit margin 绝对利润幅度 #@w/S:KbJt  
absolute value 实值；绝对值 qhG2j;  
absolutely vested interest 绝对既得权益 **z^aH?B2  
absorbed cost 已吸收成本；已分摊成本 THX% z `  
absorption 吸收；分摊；合并 ^8bc<c:P  
absorption rate 吸收率；摊配率；分摊率 ]8OmYU%6V  
ACB Finance Limited 亚洲商业财务有限公司 ltU{P|7!E  
acceptable form of reciprocity 合理的互惠条件 8-H:5E 4Y  
acceptable rate 适当利率；适当汇率 Avyer/{  
acceptance agreement 承兑协议 k:iy()n[  
acceptance for honour 参加承兑 _*g
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acceptor 承兑人；接受人；受票人 [>
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acceptor for honour 参加承兑人 kREFh4QO,  
accident insurance 意外保险 v5e*R8/  
Accident Insurance Association of Hong Kong 香港意外保险公会 nLwfPj  
accident insurance scheme 意外保险计划 IO7gq+  
accident year basis 意外年度基准 {|OXiR
m'  
accommodation 通融；贷款 tI^[|@,  
accommodation bill 通融票据；空头票据 3?`TEw~'  
accommodation party 汇票代发人 :/6aBM?  
account balance 帐户余额；帐户结余 8 l= EL7  
account book 帐簿 T*Ge67  
account collected in advance 预收款项 R}3th/qf  
account current book 往来帐簿 lTN^c?  
account of after-acquired property 事后取得的财产报告 GV) "[O  
account of defaulter 拖欠帐目 )+Z.J]$O-  
account payable 应付帐款 @c"s6h&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {*g{9`   
account receivable 应收帐款 dblf,x  
account receivable report 应收帐款报表 qf ]le]J  
account statement 结单；帐单；会计财务报表 `'P&={p8  
account title 帐户名称；会计科目 9An\uH)mL  
accountant's report 会计师报告 Uc,

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Accountant's Report Rules 会计师报告规则 FqGMHM\J  
accounting and auditing procedure 会计与审计程序；会计与核数程序 z[Qe86L  
Accounting Arrangements 《会计安排》 0t"Iq71/  
accounting basis 会计基础 B]b/(Q+  
accounting by Official Receiver 破产管理署署长呈交的帐目 7I]?:%8h  
Accounting Circular 《会计通告》 I`jG  
accounting class 会计类别 [4bE"u  
accounting date 记帐日期；会计结算日期 hMvJNI6O  
accounting for money 款项核算 9C Ki$L  
Accounting Officer 会计主任 wL]#]DiE  
accounting period 会计报告期；会计期 mea} 9]c  
accounting policy 会计政策；会计方针 Wlq3r#  
accounting practice 会计惯例 -#G>`T~  
accounting principle 会计准则 ^r(]S %  
accounting record 会计记录 c05-1  
accounting report 会计报告 i|,}y`C#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z5P4 H  
Accounting Society of China 中国会计学会 &w`Ho)P  
accounting statement 会计报表 G;pmR^  
accounting system 会计制度；会计系统 *}Gys/\!S  
accounting transaction 会计事项；帐务交易 PBEi"`i  
accounting treatment 会计处理 =oiz@Q@H  
accounting year 会计年度 CK|AXz+EN  
accretion 增值；添加 m J$[X  
accrual 应计项目；应累算数目 kz("LI]  
accrual basis 应计制；权责发生制 >o`+j$j  
accrual basis accounting 应计制会计；权责发生制会计 L*|P'  
accrue 应累算；应计 eLgq )  
accrued benefit 应累算利益 (~5]1S}F  
accrued charges 应计费用 UmMu|`  
accrued cumulative preference share dividend 应累算的累积优先股股息 j` * bz-  
accrued expenses 应累算费用 <4@8T7  
accrued interest payable 应付利息；应计未付利息 |)0Ta9~  
accrued interest receivable 应收利息；应计未收利息
T$ <'ZC  
accrued right 累算权益 GNB'.tJ:0Y  
accruing profit 应累算的利润 luac  
accumulated fiscal reserve 累积财政储备 rFm?Bu  
accumulated profit 累积利润；滚存溢利 hgDFhbHtd6  
accumulated reserve 累积储备 s`[V{1m,  
accumulation of surplus income 累积收益盈余 3fZoF`<a  
acquired assets 既得资产 '"LaaTTs  
acquisition 收购；购置；取得 t,0}}9%?  
acquisition cost 购置成本 ~ oq.yn/1  
acquisition expenses 购置费用 {-]K!tWda  
acquisition of 100% interest 收购全部股权 saQo]6#  
acquisition of control 取得控制权 <HS{A$]  
acquisition of fixed assets 购置固定资产 JX&%5sn(  
acquisition of shell “买壳” ePaC8sd0
  
acquisition price 收购价 EKN<KnU%  
act of God 天灾 ]-a
/)8  
acting partner 执事合伙人 9PG{>W$M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QK#qW-49O  
active partner 积极参与的合伙人 KIWHn_ :  
active trading 交投活跃 YD9vWk\/  
actual circulation 实际流通 "A~D(1K  
actual cost 实际成本 $3ZQ|X[|+  
actual expenditure 实际开支；实际支出 SJ;{ Hg  
actual income 实际入息；实际收入；实际收益 x5;D'Y t"|  
actual market 现货市场 K$:btWSm  
actual price 现货价；实际价格  z.2UZ%:  
actual profit 实际利润 )S`Yl;oL  
actual quotation 实盘；实际价位；实际报价 9asA-'fZ  
actual year basis 按实际年度计算 #(a; w  
actuals 实货 8NE[L#k  
actuarial investigation 精算调查 O ]-8 %  
actuarial principle 精算原则 #hu`X6s"  
actuarial report 精算师报告 @(N} {om  
Actuarial Society of Hong Kong 香港精算学会 Z?9G2<i  
actuarial valuation 精算师估值 i*&b@.7N  
actuary 精算师 [ws;|nh  
ad referendum agreement 暂定协议；有待覆核的协定 Y-+Kf5_[  
ad valorem duty 从价税；按值征税 A5 4u}  
ad valorem duty system 从价税制 |m*l/@1  
ad valorem fee 从价费 BV/ ^S.~  
ad valorem tariff 从价关税 gOE?  
additional allowance 额外免税额 < %<nh`D  
additional amount for unexpired risk 未过期风险的额外款额 Q4S:/"*v8  
additional assessable profit 补加应评税利润 /Zx"BSu
 
additional assessment 补加评税 P+_1*lOG  
additional commitment 额外承担 ajM\\a?  
additional commitment vote 额外承担拨款 9j-;-`$S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 C+t
|fSJ  
additional dependent parent allowance 供养父母额外免税额 zc,X5R1  
additional provision 额外拨款 GlJOb|WOX  
additional stamp duty 附加印花税 Zm6jF  
additional tax 补加税罚款；补加税款 b%C7 kL-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qkC{IBN92  
adjudged bankrupt 被裁定破产 P~x4h{~Gd  
adjudicated bankrupt 裁定破产人 ]1h9:PF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 eE\T,u5:  
adjudication of bankruptcy 裁定破产；宣告破产 z`u$C+Ov  
adjudication of insolvency 裁定无力偿还债务 DM\pi9<m  
adjusted actual 经调整的实数；调整后的实数 BPOT!-  
adjusted current assets 经调整的流动资产；调整后的流动资产 X%;4G^%ZI  
adjusted figure 经调整的数字；调整后的数额 fti0Tz'  
adjusted liabilities 经调整的负债；调整后的负债 K4{[s z  
adjusted loss 经调整的亏损；调整后的亏损 pMAFZfte!x  
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 0dD.xuo r  
adjusted profit 经调整的利润；调整后的利润 @|OGxQo
C  
adjusted surplus 经调整的盈余额；调整后的盈余额 K>\v<!%a  
adjusted value 经调整的价值；调整后的价值 j!0-3Y Kv  
adjustment 调整；修订；理算〔保险〕 $t5>1G1j7  
adjustment centre 调剂中心 N?A}WW#  
adjustment lag 调整过程的时间差距；调整时差 +I:/8,&-x  
adjustment mechanism 调整机制 :Z83*SPc  
adjustment of loss 亏损调整 ye}86{l  
adjustment process 调整过程；调整程序 v!n|X7  
adjustment range 调整幅度 E=,fdyj.  
administered exchange rate 受管制汇率 0/%RrE