[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: &b{L|I'KYT  
6;5}% B:#h  
A share Ａ股；甲类股份 #[Ns\%Ri0  
abatement of tax 减税；减扣免税额 K$f~Fft  
ABN AMRO Bank N.V. 荷兰银行 *-` /A  
above-the-line expenditure 线上项目支出；经常预算支出 K<\TF+  
above-the-line receipt 线上项目收入；经常预算收入 l|5ss{llR  
ABSA Asia Limited 南非联合亚洲有限公司 +O \6p  
absolute change 绝对数值变更 ;QW)tv.y  
absolute expenditure 实际开支 Nu|?s -  
absolute guideline figure 绝对准则数字 lD 9'^J  
absolute interest 绝对权益 C 5)G^  
absolute order of discharge 绝对破产解除令 /Xn
I>  
absolute profit margin 绝对利润幅度 //|9J(B]  
absolute value 实值；绝对值 ) ~ C)4  
absolutely vested interest 绝对既得权益 U
 .G*C  
absorbed cost 已吸收成本；已分摊成本 1.jW^sM  
absorption 吸收；分摊；合并 u3ce\  
absorption rate 吸收率；摊配率；分摊率 2nOQ48haT  
ACB Finance Limited 亚洲商业财务有限公司 +| Cvv]Tx1  
acceptable form of reciprocity 合理的互惠条件 QeU>%qKT  
acceptable rate 适当利率；适当汇率 kw?RUt0-V  
acceptance agreement 承兑协议 &bA;>Lu#|o  
acceptance for honour 参加承兑 g[:5@fI#*  
acceptor 承兑人；接受人；受票人 q$U;\Mg)  
acceptor for honour 参加承兑人 K;S&91V)=  
accident insurance 意外保险 8fZ\})t  
Accident Insurance Association of Hong Kong 香港意外保险公会 >;0z-;k6  
accident insurance scheme 意外保险计划 ,!u^E|24  
accident year basis 意外年度基准 @Q TG
  
accommodation 通融；贷款 QWfwoe&;R:  
accommodation bill 通融票据；空头票据 H6e^"E  
accommodation party 汇票代发人 85M s*[g  
account balance 帐户余额；帐户结余 iTxn  
account book 帐簿  [o>/2  
account collected in advance 预收款项 )lH?XpfTjm  
account current book 往来帐簿 C^l)
n!fq  
account of after-acquired property 事后取得的财产报告 W6~<7  
account of defaulter 拖欠帐目 a0
8B8  
account payable 应付帐款 S.M<
(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
kD"dZQx  
account receivable 应收帐款 aJIj%Y$  
account receivable report 应收帐款报表 =XudL^GF  
account statement 结单；帐单；会计财务报表 Yo(8mtYU  
account title 帐户名称；会计科目 5M*q{k X)  
accountant's report 会计师报告 <}.)kg${O  
Accountant's Report Rules 会计师报告规则 @{XN}tWDOp  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e`8z1r  
Accounting Arrangements 《会计安排》 b]CJf8'u  
accounting basis 会计基础 a?Q~C<k  
accounting by Official Receiver 破产管理署署长呈交的帐目 <6-(a;T!7  
Accounting Circular 《会计通告》 0.&gm@A~c$  
accounting class 会计类别 RwT.B+Onuy  
accounting date 记帐日期；会计结算日期 vJXd{iQE@C  
accounting for money 款项核算 `4l>%S8y:  
Accounting Officer 会计主任 c CWOGd  
accounting period 会计报告期；会计期 I]ywO4  
accounting policy 会计政策；会计方针 H$\?D+xlf  
accounting practice 会计惯例 nef-xxXC^I  
accounting principle 会计准则 28Q`O$=v  
accounting record 会计记录 5F&i/8Ib  
accounting report 会计报告 {zmo7~=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
h'T\gF E%  
Accounting Society of China 中国会计学会 OJkPlDym  
accounting statement 会计报表 0qJ 3@d  
accounting system 会计制度；会计系统 cF,u)+2b|6  
accounting transaction 会计事项；帐务交易 C:gE   
accounting treatment 会计处理 0nhsjN}v  
accounting year 会计年度 _H:SoJ'  
accretion 增值；添加 8>O'_6Joj  
accrual 应计项目；应累算数目 F)v+.5T1  
accrual basis 应计制；权责发生制 }R}tIC-:  
accrual basis accounting 应计制会计；权责发生制会计 _FAwW<S4B  
accrue 应累算；应计 1\zI#"b ^  
accrued benefit 应累算利益 w)DO"Z7  
accrued charges 应计费用 tk_y ~-xz  
accrued cumulative preference share dividend 应累算的累积优先股股息 4+l7v?:Pr  
accrued expenses 应累算费用 @0B<b7Jv  
accrued interest payable 应付利息；应计未付利息 ?86h:9  
accrued interest receivable 应收利息；应计未收利息 Hk 3HzN3  
accrued right 累算权益 r+$ 0u~^  
accruing profit 应累算的利润 I|iI ,l/9  
accumulated fiscal reserve 累积财政储备 $Q]`+:g*}  
accumulated profit 累积利润；滚存溢利 *7!}[ v_  
accumulated reserve 累积储备 B}r@xz  
accumulation of surplus income 累积收益盈余 US> m1KsX  
acquired assets 既得资产 ub.pJJlC  
acquisition 收购；购置；取得 t@)~{W {  
acquisition cost 购置成本 jY ^ndr0;  
acquisition expenses 购置费用 +R#*eo;o7  
acquisition of 100% interest 收购全部股权 \k;raQR4t*  
acquisition of control 取得控制权 'HOcK8}b  
acquisition of fixed assets 购置固定资产 DYzVV(_J"  
acquisition of shell “买壳” /0@}7+&  
acquisition price 收购价 U0)(k}Q)  
act of God 天灾 |fRajuA;  
acting partner 执事合伙人 4b7}Sr=`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _>3GNvS  
active partner 积极参与的合伙人 '7_'s1  
active trading 交投活跃 Qj3UO]>  
actual circulation 实际流通 zxwpS  
actual cost 实际成本 9';0vrFeM  
actual expenditure 实际开支；实际支出 5Vut4px  
actual income 实际入息；实际收入；实际收益 'OF)`5sj  
actual market 现货市场 Blaj07K  
actual price 现货价；实际价格 1l1
X1  
actual profit 实际利润 14zo0ANM  
actual quotation 实盘；实际价位；实际报价 ncS^NH(&  
actual year basis 按实际年度计算 |mci-ZT  
actuals 实货 m=%W<8[V  
actuarial investigation 精算调查 )NyGV!Zuu  
actuarial principle 精算原则 $,6=.YuY  
actuarial report 精算师报告 !pDS*{)E  
Actuarial Society of Hong Kong 香港精算学会
Yz%=
 
actuarial valuation 精算师估值 EH4WR /x  
actuary 精算师 :()4eK/\  
ad referendum agreement 暂定协议；有待覆核的协定 ?%;uR#4  
ad valorem duty 从价税；按值征税 )Dq
v&^  
ad valorem duty system 从价税制 %\5y6  
ad valorem fee 从价费 XtQ3$0{*%  
ad valorem tariff 从价关税 %f:'A%'Qb  
additional allowance 额外免税额 Dw.>4bA.  
additional amount for unexpired risk 未过期风险的额外款额 kMwt&6wS  
additional assessable profit 补加应评税利润 * z{D}L-&  
additional assessment 补加评税 '# (lq5 c  
additional commitment 额外承担
!4*@H  
additional commitment vote 额外承担拨款 7&HP2r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 egP3q5~  
additional dependent parent allowance 供养父母额外免税额 EaP#~x  
additional provision 额外拨款 b*p,s9k7  
additional stamp duty 附加印花税 z{ymVd0#  
additional tax 补加税罚款；补加税款 Tri.>@-u  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ef53~x  
adjudged bankrupt 被裁定破产 sav2.w  
adjudicated bankrupt 裁定破产人 8<_WtDg
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ulktd^A\  
adjudication of bankruptcy 裁定破产；宣告破产 *w@>zkB
l
 
adjudication of insolvency 裁定无力偿还债务 &Kjqdp  
adjusted actual 经调整的实数；调整后的实数 !gT6So  
adjusted current assets 经调整的流动资产；调整后的流动资产 ytAhhwN~  
adjusted figure 经调整的数字；调整后的数额 A Y! zXJ_$  
adjusted liabilities 经调整的负债；调整后的负债 ?BWWb   
adjusted loss 经调整的亏损；调整后的亏损 lgnF\)  
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 yn%w'  
adjusted profit 经调整的利润；调整后的利润 RmzK?muk  
adjusted surplus 经调整的盈余额；调整后的盈余额 tX)]ZuEi$  
adjusted value 经调整的价值；调整后的价值 zGz5|u  
adjustment 调整；修订；理算〔保险〕 WP}__1!%u  
adjustment centre 调剂中心 4|XE f,  
adjustment lag 调整过程的时间差距；调整时差 HP?e?3.T  
adjustment mechanism 调整机制 2;kab^iv'  
adjustment of loss 亏损调整 5[Q44$a{  
adjustment process 调整过程；调整程序 8PQ$X2)  
adjustment range 调整幅度 PE4{;|a }  
administered exchange rate 受管制汇率 (tVY /(~#