[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: FJn-cR.n  
 X }(s(6  
A share Ａ股；甲类股份 ,Zmjw@w  
abatement of tax 减税；减扣免税额 8N&'n  
ABN AMRO Bank N.V. 荷兰银行 U7 WYS8  
above-the-line expenditure 线上项目支出；经常预算支出 XFWpHe_ L  
above-the-line receipt 线上项目收入；经常预算收入 HV%/ba X]  
ABSA Asia Limited 南非联合亚洲有限公司 y:)^*2GA-B  
absolute change 绝对数值变更 @)>Z+g  
absolute expenditure 实际开支 |_?e.}K  
absolute guideline figure 绝对准则数字 vW?\bH7}I  
absolute interest 绝对权益 #mV2VIX#Jv  
absolute order of discharge 绝对破产解除令 (zsG!v  
absolute profit margin 绝对利润幅度 >/ay'EyY;>  
absolute value 实值；绝对值 : UeK0  
absolutely vested interest 绝对既得权益 8"%Es  
absorbed cost 已吸收成本；已分摊成本 J9lZ1,22  
absorption 吸收；分摊；合并 :M(uP e=D  
absorption rate 吸收率；摊配率；分摊率 7y$\|WG?!r  
ACB Finance Limited 亚洲商业财务有限公司 um%_kX  
acceptable form of reciprocity 合理的互惠条件 L{1sYR%s\  
acceptable rate 适当利率；适当汇率 _ [k \S|iY  
acceptance agreement 承兑协议 `D ;*.zrA  
acceptance for honour 参加承兑 biHacm  
acceptor 承兑人；接受人；受票人 <0d2{RQ;  
acceptor for honour 参加承兑人 exq5Zc%  
accident insurance 意外保险 1.14tS-}[4  
Accident Insurance Association of Hong Kong 香港意外保险公会 PC9,;T&7_  
accident insurance scheme 意外保险计划 QIiy\E%  
accident year basis 意外年度基准 I|rb"bG  
accommodation 通融；贷款 I)mB]j  
accommodation bill 通融票据；空头票据 MtkU]XKGT  
accommodation party 汇票代发人 X['9;1Xr  
account balance 帐户余额；帐户结余 SfS3}Tn[  
account book 帐簿 o2 ng  
account collected in advance 预收款项 8m"k3:e^  
account current book 往来帐簿 1(DiV#epG  
account of after-acquired property 事后取得的财产报告 ;VE y{%nF  
account of defaulter 拖欠帐目 ]k!Xb  
account payable 应付帐款 )- W1Wtom  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M v6 ^('  
account receivable 应收帐款 d?7?tL2  
account receivable report 应收帐款报表 +vkmS  
account statement 结单；帐单；会计财务报表 3}nk9S:jr  
account title 帐户名称；会计科目 $Ivjcs:  
accountant's report 会计师报告 {R_>KE1  
Accountant's Report Rules 会计师报告规则 
mG S4W;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]FCP |Jz  
Accounting Arrangements 《会计安排》 g-qXS]y7  
accounting basis 会计基础 @` KYgjjH  
accounting by Official Receiver 破产管理署署长呈交的帐目 HoPpUq5,  
Accounting Circular 《会计通告》 SES.&e|!6  
accounting class 会计类别 FJeh=\  
accounting date 记帐日期；会计结算日期 v@zi?D K  
accounting for money 款项核算 H*0Y_H=  
Accounting Officer 会计主任 ~&RTLr#\*M  
accounting period 会计报告期；会计期 *I 1H  
accounting policy 会计政策；会计方针 `n$Ak5f  
accounting practice 会计惯例 9[/0  
accounting principle 会计准则 wqo:gW_  
accounting record 会计记录 ZR!8hw8  
accounting report 会计报告 7I;kh`H$(f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0j@mzd2  
Accounting Society of China 中国会计学会 [NSslVr  
accounting statement 会计报表 m|q,ixg  
accounting system 会计制度；会计系统 cK'g2S  
accounting transaction 会计事项；帐务交易 t^'nh 1=  
accounting treatment 会计处理 [1rQ'FBB^1  
accounting year 会计年度 -+ByK#<%  
accretion 增值；添加 ~YH?wdT  
accrual 应计项目；应累算数目 8R*;8y_  
accrual basis 应计制；权责发生制 p{Q6g>?[  
accrual basis accounting 应计制会计；权责发生制会计  e)uC  
accrue 应累算；应计 FW-I|kK.  
accrued benefit 应累算利益 MtJ-pa~n  
accrued charges 应计费用 -K/+}4i3N  
accrued cumulative preference share dividend 应累算的累积优先股股息 |mtW)  
accrued expenses 应累算费用 | In{5Ek  
accrued interest payable 应付利息；应计未付利息 DvH-M3  
accrued interest receivable 应收利息；应计未收利息 "VZ1LV I  
accrued right 累算权益 JX0M3|I=  
accruing profit 应累算的利润 b~zSsws.  
accumulated fiscal reserve 累积财政储备 `bQ_eRw}  
accumulated profit 累积利润；滚存溢利 )M0`dy{1  
accumulated reserve 累积储备 t2,II\Kl  
accumulation of surplus income 累积收益盈余 1h@qcom9K_  
acquired assets 既得资产 jC&fnt,O  
acquisition 收购；购置；取得 lgews"  
acquisition cost 购置成本 kgo#JY-4  
acquisition expenses 购置费用 v*.R<-X:  
acquisition of 100% interest 收购全部股权 (1z"=NCp  
acquisition of control 取得控制权 UPH#~D!  
acquisition of fixed assets 购置固定资产 }<WJR Y6j  
acquisition of shell “买壳” RQE]=N  
acquisition price 收购价 IRbyW?/Xv  
act of God 天灾 )|*Qs${tF  
acting partner 执事合伙人 O=A R`r#u  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^{"i eVn  
active partner 积极参与的合伙人 CFFb>d  
active trading 交投活跃 (m3hD)!+y  
actual circulation 实际流通 O}"oz3H  
actual cost 实际成本 3A,N1OXG  
actual expenditure 实际开支；实际支出 [K?  
actual income 实际入息；实际收入；实际收益 Ii+3yE@c  
actual market 现货市场 *}vvS^c0  
actual price 现货价；实际价格 P8m0]T.&x  
actual profit 实际利润 ;  $ rQ  
actual quotation 实盘；实际价位；实际报价 N1'"7eg/  
actual year basis 按实际年度计算 i~Tt\UA>  
actuals 实货 OH@"]Nc~  
actuarial investigation 精算调查 3#t9pI4  
actuarial principle 精算原则 ,g?ny<#o  
actuarial report 精算师报告 =G}a%)?As\  
Actuarial Society of Hong Kong 香港精算学会 'bx}[  
actuarial valuation 精算师估值 ~DD _n  
actuary 精算师 L
$=R/l  
ad referendum agreement 暂定协议；有待覆核的协定 THwM',6  
ad valorem duty 从价税；按值征税 TFk
G"ev  
ad valorem duty system 从价税制 w"0$cL3  
ad valorem fee 从价费 wKpGJ& {  
ad valorem tariff 从价关税 Tu(:?  
additional allowance 额外免税额 dSwfea_  
additional amount for unexpired risk 未过期风险的额外款额 uUfw"*D  
additional assessable profit 补加应评税利润 s{dm,|?Jl,  
additional assessment 补加评税 `p\%ha!,w  
additional commitment 额外承担 Vs5 &X+k  
additional commitment vote 额外承担拨款 3}}/,pGSc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "c[>>t  
additional dependent parent allowance 供养父母额外免税额 j#f/M3  
additional provision 额外拨款 }#1.$ a  
additional stamp duty 附加印花税 ;P k"mC  
additional tax 补加税罚款；补加税款 u[qy1M0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9we];RYK  
adjudged bankrupt 被裁定破产 bZ_&AfcB  
adjudicated bankrupt 裁定破产人 b]]k\b  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v.W!  
adjudication of bankruptcy 裁定破产；宣告破产 SLuQv?R}9  
adjudication of insolvency 裁定无力偿还债务 \!-]$&,j4  
adjusted actual 经调整的实数；调整后的实数 c&T5C,]  
adjusted current assets 经调整的流动资产；调整后的流动资产
(m1m}* @  
adjusted figure 经调整的数字；调整后的数额 q-t%spkl  
adjusted liabilities 经调整的负债；调整后的负债 ai?uJ}  
adjusted loss 经调整的亏损；调整后的亏损 L~ax`i1:"  
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 Lx-%y
'P  
adjusted profit 经调整的利润；调整后的利润 b!g)/%C  
adjusted surplus 经调整的盈余额；调整后的盈余额 <uIPv Zsx  
adjusted value 经调整的价值；调整后的价值 HZ<#H3_ix  
adjustment 调整；修订；理算〔保险〕 m LajiZ Bf  
adjustment centre 调剂中心 |!K&h(J|  
adjustment lag 调整过程的时间差距；调整时差 No\#N/1@P  
adjustment mechanism 调整机制 cPIyD?c  
adjustment of loss 亏损调整 ?4SYroXUX|  
adjustment process 调整过程；调整程序 _LF'0s*  
adjustment range 调整幅度 pJg:afCg  
administered exchange rate 受管制汇率 w'}s'gGE