[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: j)1yv.  
MfTLa)Rz  
A share Ａ股；甲类股份 Z5{a7U4z_  
abatement of tax 减税；减扣免税额 D-3[#~MV  
ABN AMRO Bank N.V. 荷兰银行 *pl6 V|  
above-the-line expenditure 线上项目支出；经常预算支出 ]n ?x tI  
above-the-line receipt 线上项目收入；经常预算收入 #u<Qc T@  
ABSA Asia Limited 南非联合亚洲有限公司 L\yVE J9x  
absolute change 绝对数值变更 `S&a.k  
absolute expenditure 实际开支 ZTC>Ufu2!  
absolute guideline figure 绝对准则数字 ]AP1+ &9fN  
absolute interest 绝对权益 _MBa&XEM  
absolute order of discharge 绝对破产解除令  i
dmU.`  
absolute profit margin 绝对利润幅度 ^S#;  
absolute value 实值；绝对值 :dmE/Tq  
absolutely vested interest 绝对既得权益 N,ht<l\  
absorbed cost 已吸收成本；已分摊成本 B.<SC  
absorption 吸收；分摊；合并 @|!4X(2  
absorption rate 吸收率；摊配率；分摊率
-F[8ZiZ  
ACB Finance Limited 亚洲商业财务有限公司 N&8TG  
acceptable form of reciprocity 合理的互惠条件 h
#rP]o@  
acceptable rate 适当利率；适当汇率 iP/v"g"g  
acceptance agreement 承兑协议 BEZ~<E&0H  
acceptance for honour 参加承兑
#kg`rrFr  
acceptor 承兑人；接受人；受票人 #GsOE#*>T  
acceptor for honour 参加承兑人 l,wlxh$}(  
accident insurance 意外保险 c,UJ uCZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 B`tq*T%  
accident insurance scheme 意外保险计划 ?}||?2=P  
accident year basis 意外年度基准 J5@08bZm  
accommodation 通融；贷款 [f6uwp  
accommodation bill 通融票据；空头票据 wNONh`b  
accommodation party 汇票代发人 :,BAw ,  
account balance 帐户余额；帐户结余 CjdM*#9lW  
account book 帐簿 N'^>pSc4W|  
account collected in advance 预收款项 5Z=4%P*I  
account current book 往来帐簿 .soCU8i3  
account of after-acquired property 事后取得的财产报告 _ %s#Cb  
account of defaulter 拖欠帐目 :\](m64z;  
account payable 应付帐款 Z[vx0[av&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M,G
y.ivz  
account receivable 应收帐款 ;5a$OM  
account receivable report 应收帐款报表 5f0M{J,KC  
account statement 结单；帐单；会计财务报表 ,(jJOFf  
account title 帐户名称；会计科目 01bCP  
accountant's report 会计师报告 BU nujC  
Accountant's Report Rules 会计师报告规则 >Wg=
Tuef  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l,ny=Q$[1'  
Accounting Arrangements 《会计安排》 J,a&"eOZ  
accounting basis 会计基础 Iil2R}1  
accounting by Official Receiver 破产管理署署长呈交的帐目 jKSj);  
Accounting Circular 《会计通告》 Bz+oMN#XJ  
accounting class 会计类别 kuY^o,u-1e  
accounting date 记帐日期；会计结算日期 whI{?NP  
accounting for money 款项核算 sA0Ho6  
Accounting Officer 会计主任 AR"2?2<mJ7  
accounting period 会计报告期；会计期 |T#cq!  
accounting policy 会计政策；会计方针 E4#{&sRT  
accounting practice 会计惯例 .5JIQWE(  
accounting principle 会计准则 +cpb!YEAb
 
accounting record 会计记录 OjU{
r N*  
accounting report 会计报告 $KcAB0 B8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gt4GN`-k  
Accounting Society of China 中国会计学会 K5>3  
accounting statement 会计报表 h*%p %t<  
accounting system 会计制度；会计系统 /E>;O47a  
accounting transaction 会计事项；帐务交易 VPN 9 Ql=  
accounting treatment 会计处理 % $BRQ-O  
accounting year 会计年度 [
d`Jw/4n  
accretion 增值；添加 goM;Pf "<  
accrual 应计项目；应累算数目 B<W}:>3  
accrual basis 应计制；权责发生制 wGHft`Z  
accrual basis accounting 应计制会计；权责发生制会计 H4i}gdR  
accrue 应累算；应计 j/v>,MM  
accrued benefit 应累算利益 2OG/0cP  
accrued charges 应计费用 pEB3qGA  
accrued cumulative preference share dividend 应累算的累积优先股股息 g%2G=gR$?z  
accrued expenses 应累算费用 2[ sY?C  
accrued interest payable 应付利息；应计未付利息 \Y


#  
accrued interest receivable 应收利息；应计未收利息 (>`_N%_  
accrued right 累算权益 3Vu}D(PJ  
accruing profit 应累算的利润 >=k7#av  
accumulated fiscal reserve 累积财政储备 g4W
$MI  
accumulated profit 累积利润；滚存溢利 &BVUK"}P  
accumulated reserve 累积储备 %<
i sdvF  
accumulation of surplus income 累积收益盈余 &{)<Q(g  
acquired assets 既得资产 4S(G366  
acquisition 收购；购置；取得 lp*5;Ls'q  
acquisition cost 购置成本 QPy h.9:N  
acquisition expenses 购置费用 L1IF$eC  
acquisition of 100% interest 收购全部股权 H
)X[%+  
acquisition of control 取得控制权 4vg,g(qi<  
acquisition of fixed assets 购置固定资产 aru2H6  
acquisition of shell “买壳” $.,PteYK  
acquisition price 收购价 lw=kTYbq  
act of God 天灾 oKGH|iVEe  
acting partner 执事合伙人 r$<!?Z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5{H)r  
active partner 积极参与的合伙人 o HK  
active trading 交投活跃 4DIU7#GG  
actual circulation 实际流通 o*T?f)_[p  
actual cost 实际成本 XT0-"-q  
actual expenditure 实际开支；实际支出 Z
@Rqm:e  
actual income 实际入息；实际收入；实际收益 x1=`Z@^  
actual market 现货市场 XR aGV~  
actual price 现货价；实际价格 AA-$;s  
actual profit 实际利润 5N9Cd[4  
actual quotation 实盘；实际价位；实际报价 R;"$PHD  
actual year basis 按实际年度计算 n'rq  
actuals 实货 <n_?$ TJ  
actuarial investigation 精算调查 h!B{7J  
actuarial principle 精算原则 eKP>}`  
actuarial report 精算师报告 \^1^|a"  
Actuarial Society of Hong Kong 香港精算学会 5a |R  
actuarial valuation 精算师估值 M:O*_>KF  
actuary 精算师 #kQ! GMZH  
ad referendum agreement 暂定协议；有待覆核的协定 R0M>'V?e  
ad valorem duty 从价税；按值征税 /G5KNSi  
ad valorem duty system 从价税制 G-CL \G\n  
ad valorem fee 从价费 s.(.OXD&  
ad valorem tariff 从价关税 zBm~J%  
additional allowance 额外免税额 CW;zviH5  
additional amount for unexpired risk 未过期风险的额外款额 erI&XI  
additional assessable profit 补加应评税利润 m.P F'_)/  
additional assessment 补加评税 ->#wDL!6  
additional commitment 额外承担 03?ADjO  
additional commitment vote 额外承担拨款 S5|7D[*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y1o[|ytW  
additional dependent parent allowance 供养父母额外免税额 y0O(n/  
additional provision 额外拨款 #h ud_  
additional stamp duty 附加印花税 t{,$?}  
additional tax 补加税罚款；补加税款 ,WdSJ BK'a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Gn7\4,C  
adjudged bankrupt 被裁定破产 *wAX&+);  
adjudicated bankrupt 裁定破产人 /5%'q~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 M_O$]^I3w  
adjudication of bankruptcy 裁定破产；宣告破产 l>jrY1u  
adjudication of insolvency 裁定无力偿还债务 Q3=X#FQ  
adjusted actual 经调整的实数；调整后的实数 mAH7;u<  
adjusted current assets 经调整的流动资产；调整后的流动资产 52^3N>X4X  
adjusted figure 经调整的数字；调整后的数额 ^uX"04>;  
adjusted liabilities 经调整的负债；调整后的负债 zt2#
K  
adjusted loss 经调整的亏损；调整后的亏损 -0uGzd+m*  
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 hW~% :v  
adjusted profit 经调整的利润；调整后的利润 0MT?}D&TL  
adjusted surplus 经调整的盈余额；调整后的盈余额 =ZH
N]PP  
adjusted value 经调整的价值；调整后的价值 t<`wK8)  
adjustment 调整；修订；理算〔保险〕 06NiH- 0O  
adjustment centre 调剂中心 +;H=_~b  
adjustment lag 调整过程的时间差距；调整时差 -/3h&g  
adjustment mechanism 调整机制 nUY)LnI  
adjustment of loss 亏损调整 0gyvRM@ x[  
adjustment process 调整过程；调整程序 OL=X&Vaf<  
adjustment range 调整幅度 DmoY],9I+p  
administered exchange rate 受管制汇率 7<kr|-