[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: wBSQ:f]g  
-yAQ  
A share Ａ股；甲类股份 An`3Ex[  
abatement of tax 减税；减扣免税额 kOL'|GgK  
ABN AMRO Bank N.V. 荷兰银行 m#!=3P7T  
above-the-line expenditure 线上项目支出；经常预算支出 1bnBji  
above-the-line receipt 线上项目收入；经常预算收入
s1N?/>lmB  
ABSA Asia Limited 南非联合亚洲有限公司 N)2f7j4C&  
absolute change 绝对数值变更 -~{c u47_  
absolute expenditure 实际开支 .Ajz r8P  
absolute guideline figure 绝对准则数字 lSwcL  
absolute interest 绝对权益 fwR_OB:$  
absolute order of discharge 绝对破产解除令 d3Mva,bw<  
absolute profit margin 绝对利润幅度 #-VMg+14  
absolute value 实值；绝对值 YwEpy(}hJm  
absolutely vested interest 绝对既得权益 */qtzt  
absorbed cost 已吸收成本；已分摊成本 ~uWOdm-"[  
absorption 吸收；分摊；合并 )!bUR\  
absorption rate 吸收率；摊配率；分摊率 bUwn}_7b  
ACB Finance Limited 亚洲商业财务有限公司 ?%tMohL  
acceptable form of reciprocity 合理的互惠条件 M~e0lg8  
acceptable rate 适当利率；适当汇率 YY((#"o;l  
acceptance agreement 承兑协议 \Q?ip&R  
acceptance for honour 参加承兑 {Azn&|%.t  
acceptor 承兑人；接受人；受票人 BR`ygrfe  
acceptor for honour 参加承兑人 x
M>W2  
accident insurance 意外保险 e}Vw!w  
Accident Insurance Association of Hong Kong 香港意外保险公会  uF|3/x=  
accident insurance scheme 意外保险计划 c_grPk2O4  
accident year basis 意外年度基准 >SF Uy\3  
accommodation 通融；贷款 }Db[ 4
 
accommodation bill 通融票据；空头票据 d[^KL;b?6  
accommodation party 汇票代发人 /1=4"|q>h'  
account balance 帐户余额；帐户结余 Q#I"_G&{  
account book 帐簿 ))kF<A_MK  
account collected in advance 预收款项 s9;#!7ms  
account current book 往来帐簿 4rT*tW"U  
account of after-acquired property 事后取得的财产报告 !LMN[3M _  
account of defaulter 拖欠帐目 5zJj]A  
account payable 应付帐款 >^Q&nkB"B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .~A*=  
account receivable 应收帐款 {Bs~lC$  
account receivable report 应收帐款报表 h0--B]f@  
account statement 结单；帐单；会计财务报表 MB^~%uZ2K  
account title 帐户名称；会计科目 "xI"  
accountant's report 会计师报告 M-L2w"  
Accountant's Report Rules 会计师报告规则 'VyM{:8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 lz#GbXn.  
Accounting Arrangements 《会计安排》 N[] Hc  
accounting basis 会计基础 /-_=nf}w  
accounting by Official Receiver 破产管理署署长呈交的帐目 )~
4II.`%^  
Accounting Circular 《会计通告》 O4\Z!R60g  
accounting class 会计类别 )UgX3+@  
accounting date 记帐日期；会计结算日期 G@FI0\t  
accounting for money 款项核算 q\Q{sv_  
Accounting Officer 会计主任 {e[%;W%c&  
accounting period 会计报告期；会计期 +y7;81ND  
accounting policy 会计政策；会计方针 00I}o%akO  
accounting practice 会计惯例 qf@q]wtar  
accounting principle 会计准则 nkxzk$  
accounting record 会计记录 q5h*` 7f  
accounting report 会计报告 h^, 8rd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~vmdXR`'T  
Accounting Society of China 中国会计学会 gTgMqvt  
accounting statement 会计报表 ,g-EW jN  
accounting system 会计制度；会计系统 0nn okN^  
accounting transaction 会计事项；帐务交易 t"h
YcnC  
accounting treatment 会计处理 e0@6Pd  
accounting year 会计年度 /kL$4CA  
accretion 增值；添加 0iULCK  
accrual 应计项目；应累算数目 PWh^[Rd)  
accrual basis 应计制；权责发生制 {FRAv(,\  
accrual basis accounting 应计制会计；权责发生制会计 0q>P~]Ow  
accrue 应累算；应计   S(S#  
accrued benefit 应累算利益 [U}+sTQ  
accrued charges 应计费用 GRb*EeT  
accrued cumulative preference share dividend 应累算的累积优先股股息 '1,,)U#6E  
accrued expenses 应累算费用 *n]7  
accrued interest payable 应付利息；应计未付利息 Vd".u'r  
accrued interest receivable 应收利息；应计未收利息 /V3=KY`_J  
accrued right 累算权益 Hsih[f  
accruing profit 应累算的利润 R
ZM"~ 0  
accumulated fiscal reserve 累积财政储备 }X x(^Zh  
accumulated profit 累积利润；滚存溢利 G+B~Ix-  
accumulated reserve 累积储备 Cm$.<CV  
accumulation of surplus income 累积收益盈余 mRB  
acquired assets 既得资产 .s#;s'>g  
acquisition 收购；购置；取得 ]| N3eu  
acquisition cost 购置成本 CkJCi  
acquisition expenses 购置费用 +k dT(7  
acquisition of 100% interest 收购全部股权 ^w]/  
acquisition of control 取得控制权 RoCfJ65  
acquisition of fixed assets 购置固定资产 kb[P\cRa  
acquisition of shell “买壳” R@Gq)P9?  
acquisition price 收购价 %6AW7q t  
act of God 天灾 J]m{b09F  
acting partner 执事合伙人 [V4{c@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 : ^ 8  
active partner 积极参与的合伙人 e[sK@jX6  
active trading 交投活跃 .(pN5JI*  
actual circulation 实际流通 &1+X\c+tb  
actual cost 实际成本 &/Ro lIHF  
actual expenditure 实际开支；实际支出 4w#``UY)'  
actual income 实际入息；实际收入；实际收益 D:Q 21Ch  
actual market 现货市场 !61Pl/uQ  
actual price 现货价；实际价格 {Fzs@,|W.  
actual profit 实际利润 YF+n b.0.  
actual quotation 实盘；实际价位；实际报价
d Le
-nF  
actual year basis 按实际年度计算 sp@E8G%xO  
actuals 实货 JG9`h#  
actuarial investigation 精算调查 ]skkoM  
actuarial principle 精算原则 ?<G]&EK~~]  
actuarial report 精算师报告 J8Yd1.Qj  
Actuarial Society of Hong Kong 香港精算学会
c/_+o;Bc  
actuarial valuation 精算师估值 )DYI .  
actuary 精算师 \rVQQ|l   
ad referendum agreement 暂定协议；有待覆核的协定 )lJao  
ad valorem duty 从价税；按值征税 ^F:k3,_[  
ad valorem duty system 从价税制 ^(*n]  
ad valorem fee 从价费 _EF&A-kX|u  
ad valorem tariff 从价关税 =]-j;#'&  
additional allowance 额外免税额 8k(P,o  
additional amount for unexpired risk 未过期风险的额外款额 `/HUV&i"S  
additional assessable profit 补加应评税利润 Q}S_%I}u:  
additional assessment 补加评税 XUuu-wm:}  
additional commitment 额外承担 s?ko?qN(  
additional commitment vote 额外承担拨款 `vc "Q/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9CCkqB/  
additional dependent parent allowance 供养父母额外免税额 Q,&/V_  
additional provision 额外拨款 5OoN!TEM  
additional stamp duty 附加印花税 c)@>zto#  
additional tax 补加税罚款；补加税款 S1/`th  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 YC_1Ks  
adjudged bankrupt 被裁定破产 w '3#&k+  
adjudicated bankrupt 裁定破产人 Q
dLYCR4f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -Ij&  
adjudication of bankruptcy 裁定破产；宣告破产 ?|:BuHkT  
adjudication of insolvency 裁定无力偿还债务 lo'W1p  
adjusted actual 经调整的实数；调整后的实数 N{-]F|XX  
adjusted current assets 经调整的流动资产；调整后的流动资产  BUwONF  
adjusted figure 经调整的数字；调整后的数额 #GJ dZ  
adjusted liabilities 经调整的负债；调整后的负债 31EyDU,W  
adjusted loss 经调整的亏损；调整后的亏损 5=e@d:Sz  
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 1 { , F
 
adjusted profit 经调整的利润；调整后的利润 A>{p2?`+!  
adjusted surplus 经调整的盈余额；调整后的盈余额 K(XN-D/c  
adjusted value 经调整的价值；调整后的价值 B75k^ohfj  
adjustment 调整；修订；理算〔保险〕 5s{ABJ\@V  
adjustment centre 调剂中心 D1nq2GwS  
adjustment lag 调整过程的时间差距；调整时差 U35A X9/  
adjustment mechanism 调整机制 >a3p >2  
adjustment of loss 亏损调整
?YeWH WM  
adjustment process 调整过程；调整程序 H5D*|42  
adjustment range 调整幅度 ^<X@s1^#  
administered exchange rate 受管制汇率 pIbdN/z