[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: ulM6R/V:?  
R:7j`gHJ|9  
A share Ａ股；甲类股份 ]=5nC )|  
abatement of tax 减税；减扣免税额 =Z ^=
 
ABN AMRO Bank N.V. 荷兰银行 !C&
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above-the-line expenditure 线上项目支出；经常预算支出 vAW+ ,Rfj  
above-the-line receipt 线上项目收入；经常预算收入 :-xF=Y(;  
ABSA Asia Limited 南非联合亚洲有限公司 &r\pQ};  
absolute change 绝对数值变更 R8 1z|+c|_  
absolute expenditure 实际开支 b[<Q_7~2  
absolute guideline figure 绝对准则数字 OSc&n>\t  
absolute interest 绝对权益 ]d]tQPEU  
absolute order of discharge 绝对破产解除令 P$MAURFm  
absolute profit margin 绝对利润幅度 gie}k)&M  
absolute value 实值；绝对值 Y }*
[Krw  
absolutely vested interest 绝对既得权益 D]nVhOg|  
absorbed cost 已吸收成本；已分摊成本 (;^VdiJ  
absorption 吸收；分摊；合并 _9!_fIY  
absorption rate 吸收率；摊配率；分摊率 tA?P$5?-*  
ACB Finance Limited 亚洲商业财务有限公司 >mzK96  
acceptable form of reciprocity 合理的互惠条件 jBexEdH  
acceptable rate 适当利率；适当汇率 /p
|]*={  
acceptance agreement 承兑协议 8NLTq|sW  
acceptance for honour 参加承兑 :(A5,$  
acceptor 承兑人；接受人；受票人 %zg&eFRHI  
acceptor for honour 参加承兑人 ]m0MbA  
accident insurance 意外保险 wTBp=)1)f  
Accident Insurance Association of Hong Kong 香港意外保险公会 0w?\KHT  
accident insurance scheme 意外保险计划 N~H9|CX  
accident year basis 意外年度基准 IZ /Md@C  
accommodation 通融；贷款 D0(QZrVa  
accommodation bill 通融票据；空头票据 R3;GMe@D#
 
accommodation party 汇票代发人 ?A7&SdJaO  
account balance 帐户余额；帐户结余 ?YR/'Vq97  
account book 帐簿 |ToCRM  
account collected in advance 预收款项 "7_6iB&@<  
account current book 往来帐簿 3rX5haD\  
account of after-acquired property 事后取得的财产报告 1X\dH<B}  
account of defaulter 拖欠帐目 [G{{f  
account payable 应付帐款 _iBNy   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q5'DV!0aSv  
account receivable 应收帐款 X^4HYm  
account receivable report 应收帐款报表 PE1F3u>O  
account statement 结单；帐单；会计财务报表 vluA46c  
account title 帐户名称；会计科目 {4"!~
W  
accountant's report 会计师报告 9kj71Jp&}  
Accountant's Report Rules 会计师报告规则 HpI[Af}l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M/ @1;a@\  
Accounting Arrangements 《会计安排》 2T!pFcc  
accounting basis 会计基础 4}B9y3W:v  
accounting by Official Receiver 破产管理署署长呈交的帐目 aNgaV$|2a  
Accounting Circular 《会计通告》 F)4Y;;#  
accounting class 会计类别 yRaB\'  
accounting date 记帐日期；会计结算日期 FVkb9(WW  
accounting for money 款项核算 oGpyuB@A/  
Accounting Officer 会计主任 l v]TE"  
accounting period 会计报告期；会计期 -E1b5i;f  
accounting policy 会计政策；会计方针 l;$HG
oJ  
accounting practice 会计惯例 i ,>yIPBU!  
accounting principle 会计准则 xcfEL_'o  
accounting record 会计记录 |<&9_Aq_  
accounting report 会计报告 @]u nqCO  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;RNU`Ip  
Accounting Society of China 中国会计学会 ]dB6--  
accounting statement 会计报表 F8S -H"  
accounting system 会计制度；会计系统 Y85M$]e,  
accounting transaction 会计事项；帐务交易 1au1DvH  
accounting treatment 会计处理 0?525^   
accounting year 会计年度 ia!t~~f  
accretion 增值；添加 9:N@+;|T  
accrual 应计项目；应累算数目 \O 9j+L"  
accrual basis 应计制；权责发生制 C*kGB(H7  
accrual basis accounting 应计制会计；权责发生制会计 .XR`iXY  
accrue 应累算；应计 D}59fWz@  
accrued benefit 应累算利益 }6SfI;  
accrued charges 应计费用 ]Ga}+^  
accrued cumulative preference share dividend 应累算的累积优先股股息 cA
_77#<8  
accrued expenses 应累算费用 D4%5T>^LW[  
accrued interest payable 应付利息；应计未付利息 _gZ8UZ)  
accrued interest receivable 应收利息；应计未收利息 47s <xQy  
accrued right 累算权益 24Lo.  
accruing profit 应累算的利润 T% J;~|  
accumulated fiscal reserve 累积财政储备 -?gr3rV@  
accumulated profit 累积利润；滚存溢利 y\&GPr  
accumulated reserve 累积储备 YnC7e2  
accumulation of surplus income 累积收益盈余 [*ylC,w  
acquired assets 既得资产 i{zg{$U  
acquisition 收购；购置；取得 (6i)m c(  
acquisition cost 购置成本 vKYdYa\  
acquisition expenses 购置费用 [|PVq#(  
acquisition of 100% interest 收购全部股权 37'@,*m`  
acquisition of control 取得控制权 ZzET8?8  
acquisition of fixed assets 购置固定资产 %KL"f  
acquisition of shell “买壳” Eyu]0+  
acquisition price 收购价 =~
Oi:+L  
act of God 天灾 4Eh 2sI  
acting partner 执事合伙人 pE(\q+1<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >
}{'{ Z &  
active partner 积极参与的合伙人 %/!n ]g-  
active trading 交投活跃 <I .p{Z  
actual circulation 实际流通 5&]|p'"W\  
actual cost 实际成本 ~qe9U 0  
actual expenditure 实际开支；实际支出 
$!P(Q  
actual income 实际入息；实际收入；实际收益 ]nE_(*w  
actual market 现货市场 {B$cd?}  
actual price 现货价；实际价格 a86m?)-c  
actual profit 实际利润 ~#3h-|]*  
actual quotation 实盘；实际价位；实际报价 uJVu:E.
#1  
actual year basis 按实际年度计算 5qo^SiB.  
actuals 实货 O 8#}2  
actuarial investigation 精算调查 .`4N#EjP  
actuarial principle 精算原则 +tFm DDx=  
actuarial report 精算师报告 1.WdxMpW9  
Actuarial Society of Hong Kong 香港精算学会 vaQZ1a,  
actuarial valuation 精算师估值 z-(@j;.  
actuary 精算师 p] kpDx[9  
ad referendum agreement 暂定协议；有待覆核的协定 ;n?72&h  
ad valorem duty 从价税；按值征税 hYRGIpu5  
ad valorem duty system 从价税制 `M?C(  
ad valorem fee 从价费 n]
I_LlbY  
ad valorem tariff 从价关税 sX m8KV  
additional allowance 额外免税额 }}Ah-QU  
additional amount for unexpired risk 未过期风险的额外款额 *yp}#\rk  
additional assessable profit 补加应评税利润 q]Gym 7o  
additional assessment 补加评税 ~@ =: I  
additional commitment 额外承担 {?*3Ou  
additional commitment vote 额外承担拨款 '@'~_BBZP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?Pz:H/$  
additional dependent parent allowance 供养父母额外免税额 V&4)B &W  
additional provision 额外拨款 UEmNT9V  
additional stamp duty 附加印花税 F,{M!dL  
additional tax 补加税罚款；补加税款 \zA$|) x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 O)C y4[  
adjudged bankrupt 被裁定破产 ;8m_[gfw  
adjudicated bankrupt 裁定破产人 fhqc[@Y[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \.p{~Hv  
adjudication of bankruptcy 裁定破产；宣告破产 H|>dF)%p j  
adjudication of insolvency 裁定无力偿还债务 W,Q"?(+]B  
adjusted actual 经调整的实数；调整后的实数 P1DYjm[ +D  
adjusted current assets 经调整的流动资产；调整后的流动资产 #UGtYD}"  
adjusted figure 经调整的数字；调整后的数额 Sd?:+\bS;  
adjusted liabilities 经调整的负债；调整后的负债 t{t*.{w  
adjusted loss 经调整的亏损；调整后的亏损 <%klrQya  
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 S N_!o2F2  
adjusted profit 经调整的利润；调整后的利润 :Bc)1^I  
adjusted surplus 经调整的盈余额；调整后的盈余额 zp[Uh]-dMK  
adjusted value 经调整的价值；调整后的价值 pUby0)}t  
adjustment 调整；修订；理算〔保险〕 @2Xw17[f35  
adjustment centre 调剂中心 VyK]:n<5Q  
adjustment lag 调整过程的时间差距；调整时差 vH_QSx;C#  
adjustment mechanism 调整机制 D-*`b&i48  
adjustment of loss 亏损调整 K~**. NF-n  
adjustment process 调整过程；调整程序 J^[>F {8!n  
adjustment range 调整幅度 `
oN~  
administered exchange rate 受管制汇率 N}x\Ll