[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: JR!-1tnc  
:[0 R F^2}  
A share Ａ股；甲类股份 {&5lZ<nu8A  
abatement of tax 减税；减扣免税额 gd;!1GNi]  
ABN AMRO Bank N.V. 荷兰银行 \<{a=@_k9  
above-the-line expenditure 线上项目支出；经常预算支出 gk6f_0?X'  
above-the-line receipt 线上项目收入；经常预算收入 $1yy;IyR  
ABSA Asia Limited 南非联合亚洲有限公司 U,g8:M xHK  
absolute change 绝对数值变更 '=dQ$fs  
absolute expenditure 实际开支 "Zp&7hI  
absolute guideline figure 绝对准则数字 ]Lv3XMa  
absolute interest 绝对权益 (` (D $%  
absolute order of discharge 绝对破产解除令 wJC[[_"3 I  
absolute profit margin 绝对利润幅度 J!:BCjRdw  
absolute value 实值；绝对值 >@vu;j\*E5  
absolutely vested interest 绝对既得权益 M7=,J;@  
absorbed cost 已吸收成本；已分摊成本 JduO^Fit  
absorption 吸收；分摊；合并 =B}IsBn'J  
absorption rate 吸收率；摊配率；分摊率 VYG@_fd!x  
ACB Finance Limited 亚洲商业财务有限公司 7zu\tCWb  
acceptable form of reciprocity 合理的互惠条件 s"jvO>[  
acceptable rate 适当利率；适当汇率 $nt&'Xnv  
acceptance agreement 承兑协议 }UPC~kC+Z  
acceptance for honour 参加承兑 q T6y&  
acceptor 承兑人；接受人；受票人 \U:OQ.e  
acceptor for honour 参加承兑人 E;Z(v  
accident insurance 意外保险 Kd:l8%+  
Accident Insurance Association of Hong Kong 香港意外保险公会 0qS/>u*  
accident insurance scheme 意外保险计划 Qs1CK;+zU  
accident year basis 意外年度基准 Ark]>4x>  
accommodation 通融；贷款  DTO_IP  
accommodation bill 通融票据；空头票据 \F|)w|v  
accommodation party 汇票代发人 5wue2/gl  
account balance 帐户余额；帐户结余 6 f*:;  
account book 帐簿 r#z
cl)rbU  
account collected in advance 预收款项 sxT&T=7  
account current book 往来帐簿 1jKpLTSs  
account of after-acquired property 事后取得的财产报告 $;^|]/-  
account of defaulter 拖欠帐目 )Cy>'l*Og7  
account payable 应付帐款 vl:~&I&y;R  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gTj,I=3$?e  
account receivable 应收帐款 a
2P)@R  
account receivable report 应收帐款报表 .i*oZ'[X  
account statement 结单；帐单；会计财务报表 }H ~-oYMu  
account title 帐户名称；会计科目 d88A.Z3w  
accountant's report 会计师报告 f1vD{M;  
Accountant's Report Rules 会计师报告规则 >6S7#)0T  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /9br&s$B  
Accounting Arrangements 《会计安排》 x,C8):\t`B  
accounting basis 会计基础 {0,b[  
accounting by Official Receiver 破产管理署署长呈交的帐目 g+B7~Z5,  
Accounting Circular 《会计通告》 7qqzL_d>  
accounting class 会计类别 bTJ<8q  
accounting date 记帐日期；会计结算日期 fXMY.X>f  
accounting for money 款项核算 ,:mL\ZED  
Accounting Officer 会计主任 )K[\j?
 
accounting period 会计报告期；会计期 ~dS15E4-Pp  
accounting policy 会计政策；会计方针 NgTB4I8P  
accounting practice 会计惯例  qNJc*@s  
accounting principle 会计准则 @ki|#ro  
accounting record 会计记录 rt^~ I\V  
accounting report 会计报告 ,8r?C!m]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ao\P|K9MyL  
Accounting Society of China 中国会计学会 #LR4%}mg  
accounting statement 会计报表 ),yar9C  
accounting system 会计制度；会计系统 {D[6=\F  
accounting transaction 会计事项；帐务交易 fg LY{   
accounting treatment 会计处理 W5Jw^,iPd  
accounting year 会计年度 sSU|N;"Y  
accretion 增值；添加 Mp/l*"(  
accrual 应计项目；应累算数目 *H!BThf t4  
accrual basis 应计制；权责发生制 $ 64up!  
accrual basis accounting 应计制会计；权责发生制会计 P")I)>Q6  
accrue 应累算；应计 lk>\6o:
 
accrued benefit 应累算利益 !=eNr<:V.  
accrued charges 应计费用 4'z)J1M  
accrued cumulative preference share dividend 应累算的累积优先股股息 h^g0|p5  
accrued expenses 应累算费用 uE.BB#  
accrued interest payable 应付利息；应计未付利息 =803rNe  
accrued interest receivable 应收利息；应计未收利息 V;eaQ  
accrued right 累算权益 !dT+c Zsf  
accruing profit 应累算的利润 ah*{NR)  
accumulated fiscal reserve 累积财政储备 ulxlh8=  
accumulated profit 累积利润；滚存溢利 A,F~*LXm  
accumulated reserve 累积储备 @<P2di  
accumulation of surplus income 累积收益盈余 m\qeYI6,Z  
acquired assets 既得资产 + ,Krq 3P  
acquisition 收购；购置；取得 nYSe 0w  
acquisition cost 购置成本 <\O+
 
acquisition expenses 购置费用 Wxj_DTi[1"  
acquisition of 100% interest 收购全部股权 =p_*lC%N  
acquisition of control 取得控制权 Nf([JP% 4  
acquisition of fixed assets 购置固定资产 v \i"-KH  
acquisition of shell “买壳” l Xa/5QKC  
acquisition price 收购价 2VRGTx  
act of God 天灾 /K|(O^nw  
acting partner 执事合伙人 A1/@KC"&{G  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Zp)=l Td  
active partner 积极参与的合伙人 6C VH)=%  
active trading 交投活跃 ?JZ$M  
actual circulation 实际流通 0BDw}E\  
actual cost 实际成本 {_N9<i{T  
actual expenditure 实际开支；实际支出 (6$P/k8  
actual income 实际入息；实际收入；实际收益 #_.JkY  
actual market 现货市场 kB Z1)?  
actual price 现货价；实际价格 o
6vn l  
actual profit 实际利润 Imv#7{ndq  
actual quotation 实盘；实际价位；实际报价 YH\9Je%jx  
actual year basis 按实际年度计算 >$'z4TC\T  
actuals 实货 lQ?jdi  
actuarial investigation 精算调查 n725hY6}<l  
actuarial principle 精算原则 qm$(_]R~`  
actuarial report 精算师报告 N`Q.u-'   
Actuarial Society of Hong Kong 香港精算学会 r>(,)rs(l  
actuarial valuation 精算师估值 {3x>kRaKci  
actuary 精算师 :V.@:x>id  
ad referendum agreement 暂定协议；有待覆核的协定 ynmjIQ  
ad valorem duty 从价税；按值征税 k4iiL<|  
ad valorem duty system 从价税制 C7S\4rDJ  
ad valorem fee 从价费 XSC=qg$  
ad valorem tariff 从价关税 dJgLS^1E  
additional allowance 额外免税额 ai-s9r'MI?  
additional amount for unexpired risk 未过期风险的额外款额 ?5EH/yV;  
additional assessable profit 补加应评税利润 e%[*NX/  
additional assessment 补加评税 5;}W=x^$a  
additional commitment 额外承担 #B5,k|"/,M  
additional commitment vote 额外承担拨款 s21} a,eB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '{AB{)1  
additional dependent parent allowance 供养父母额外免税额 jae9!Wi  
additional provision 额外拨款 I Id4w~|  
additional stamp duty 附加印花税 D#LV&4e>.E  
additional tax 补加税罚款；补加税款 .
f_ A%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (|BY<Ac3  
adjudged bankrupt 被裁定破产 _94 W@dW  
adjudicated bankrupt 裁定破产人 o*H U^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0FOB5eBR  
adjudication of bankruptcy 裁定破产；宣告破产 KZjh<sjX|  
adjudication of insolvency 裁定无力偿还债务 *U^Y@""a  
adjusted actual 经调整的实数；调整后的实数
,*iA38d.!  
adjusted current assets 经调整的流动资产；调整后的流动资产 KzVi:Hm  
adjusted figure 经调整的数字；调整后的数额 }R}+8  
adjusted liabilities 经调整的负债；调整后的负债 %[$HX'Y  
adjusted loss 经调整的亏损；调整后的亏损 6|NH*#s  
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 B)Y[~4o  
adjusted profit 经调整的利润；调整后的利润 ^ 0.8-RT  
adjusted surplus 经调整的盈余额；调整后的盈余额 o^/ #i`)  
adjusted value 经调整的价值；调整后的价值 3Cj)
upc  
adjustment 调整；修订；理算〔保险〕 #`u}#(  
adjustment centre 调剂中心 OPNRBMD  
adjustment lag 调整过程的时间差距；调整时差 -F
7F 6!s  
adjustment mechanism 调整机制 +b-ON@9]J`  
adjustment of loss 亏损调整 e\C-a4[C8P  
adjustment process 调整过程；调整程序 W,@F!8  
adjustment range 调整幅度 |4mvB2r  
administered exchange rate 受管制汇率 5e+j51