[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: 12;"K?7{  
q
yQPR  
A share Ａ股；甲类股份 Eki7bT@/  
abatement of tax 减税；减扣免税额 ,t(y~Z wJ  
ABN AMRO Bank N.V. 荷兰银行 ]%"Z[R   
above-the-line expenditure 线上项目支出；经常预算支出 _H<ur?G  
above-the-line receipt 线上项目收入；经常预算收入 :q0C$xF  
ABSA Asia Limited 南非联合亚洲有限公司 C Vyq/X  
absolute change 绝对数值变更 `61VP-r  
absolute expenditure 实际开支 Y
&]pC  
absolute guideline figure 绝对准则数字 %fK"g2:  
absolute interest 绝对权益 'hg, W]  
absolute order of discharge 绝对破产解除令 ?v8B;="#w  
absolute profit margin 绝对利润幅度 ~KHp~Xs`  
absolute value 实值；绝对值 71w  
absolutely vested interest 绝对既得权益 /XtxgO\T.  
absorbed cost 已吸收成本；已分摊成本 on\0i{0l8  
absorption 吸收；分摊；合并 5 S7\m5  
absorption rate 吸收率；摊配率；分摊率 %l5Uy??Z  
ACB Finance Limited 亚洲商业财务有限公司 ?N&"WL^|  
acceptable form of reciprocity 合理的互惠条件 !@p@u;djJ  
acceptable rate 适当利率；适当汇率 r6*0H/*  
acceptance agreement 承兑协议 )I$_wB
!UV  
acceptance for honour 参加承兑 +w%MwPC7`  
acceptor 承兑人；接受人；受票人 s <Ag8U8  
acceptor for honour 参加承兑人 GriL< =?t  
accident insurance 意外保险 V~NS<!+q  
Accident Insurance Association of Hong Kong 香港意外保险公会 *~:4&$
 
accident insurance scheme 意外保险计划 ! FhN(L[=j  
accident year basis 意外年度基准 .lOEQLt  
accommodation 通融；贷款 q}1AV7$Ai  
accommodation bill 通融票据；空头票据 "<txg%j\J  
accommodation party 汇票代发人 =Q[5U9  
account balance 帐户余额；帐户结余 \ Lrg:  
account book 帐簿 6*tI~  
account collected in advance 预收款项 +Y'(,J  
account current book 往来帐簿 L#m1
!+J  
account of after-acquired property 事后取得的财产报告 p`T7Y\\#!  
account of defaulter 拖欠帐目 h8$lDFo  
account payable 应付帐款 ERCW5b[RT  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 RVlC8uJ;P  
account receivable 应收帐款 !sK{:6 s  
account receivable report 应收帐款报表 Ag#p)  
account statement 结单；帐单；会计财务报表 ,^`+mP  
account title 帐户名称；会计科目 j]M$>2;  
accountant's report 会计师报告 jbMzcn~ehI  
Accountant's Report Rules 会计师报告规则 _u]Wr%D@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {CYFM[V  
Accounting Arrangements 《会计安排》 7o'kdYJzo  
accounting basis 会计基础 *^}(LoPZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 nhiCV
>@y  
Accounting Circular 《会计通告》 gX.4I;  
accounting class 会计类别 mst-:F[h  
accounting date 记帐日期；会计结算日期 @0-<|,^]  
accounting for money 款项核算 )Uo)3FAn
 
Accounting Officer 会计主任 Aum&U){yY  
accounting period 会计报告期；会计期 LmseY(i N  
accounting policy 会计政策；会计方针 f0O"Hm$Z  
accounting practice 会计惯例 cOxF.(L  
accounting principle 会计准则 Ro$l/lXl8t  
accounting record 会计记录 X j.6A,}^  
accounting report 会计报告 HT[<~c  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 o~*% g.  
Accounting Society of China 中国会计学会 G\=7d%T+  
accounting statement 会计报表 R*'rg-
d  
accounting system 会计制度；会计系统 C8e{9CF  
accounting transaction 会计事项；帐务交易 v0apEjT  
accounting treatment 会计处理 l)4KX{Rz{A  
accounting year 会计年度 =M*31>"I0  
accretion 增值；添加 "!+q0l1]@  
accrual 应计项目；应累算数目 |36d<b Io  
accrual basis 应计制；权责发生制 [59_n{S 1  
accrual basis accounting 应计制会计；权责发生制会计 tF O27z@  
accrue 应累算；应计 ?qO_t;:0>  
accrued benefit 应累算利益 Pz:,q~  
accrued charges 应计费用 nulVQOj|  
accrued cumulative preference share dividend 应累算的累积优先股股息 hDSt6O4za  
accrued expenses 应累算费用 =j#uH`jgW  
accrued interest payable 应付利息；应计未付利息 |zKFF?7#wE  
accrued interest receivable 应收利息；应计未收利息 ;
vy"i
 
accrued right 累算权益 ?<%GYdus  
accruing profit 应累算的利润 wJNiw)C  
accumulated fiscal reserve 累积财政储备 &&nvv&a  
accumulated profit 累积利润；滚存溢利
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accumulated reserve 累积储备 .Wc<(pfa  
accumulation of surplus income 累积收益盈余 b>er'U  
acquired assets 既得资产 .-awl1 W  
acquisition 收购；购置；取得 0L S,(v4  
acquisition cost 购置成本 -B*= V  
acquisition expenses 购置费用 W_Z%CBjcT  
acquisition of 100% interest 收购全部股权 ~a^mLnY@  
acquisition of control 取得控制权 W.'#pd  
acquisition of fixed assets 购置固定资产 N^*%{[<5  
acquisition of shell “买壳” ; $i{>mDT  
acquisition price 收购价 #.'0DWT\-  
act of God 天灾 |D~mLs;&  
acting partner 执事合伙人 bC{}&a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 iqreIMWz  
active partner 积极参与的合伙人 c>6dlWTqX  
active trading 交投活跃 MX2]Q  
actual circulation 实际流通 (y*7 gf  
actual cost 实际成本 K`{P/w  
actual expenditure 实际开支；实际支出 |-a5|3  
actual income 实际入息；实际收入；实际收益 ="Zr.g~8  
actual market 现货市场 C& BRyo  
actual price 现货价；实际价格 iyKAw   
actual profit 实际利润 Ye% e!  
actual quotation 实盘；实际价位；实际报价 U*!q@g_  
actual year basis 按实际年度计算 MKf|(6;~  
actuals 实货 ^~9fQJNs  
actuarial investigation 精算调查 %IL] Wz<  
actuarial principle 精算原则 (~q.YJ'  
actuarial report 精算师报告 n?!XNXb  
Actuarial Society of Hong Kong 香港精算学会 z6)b XL[f  
actuarial valuation 精算师估值 ?<)4
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actuary 精算师 =PYfk6j9  
ad referendum agreement 暂定协议；有待覆核的协定 n=J~Rssp  
ad valorem duty 从价税；按值征税 VHyH't_&s  
ad valorem duty system 从价税制 >'ev_eAk  
ad valorem fee 从价费 I!eu|_cF  
ad valorem tariff 从价关税 l25_J.e  
additional allowance 额外免税额 UTB]svC'  
additional amount for unexpired risk 未过期风险的额外款额 b+Sq[  
additional assessable profit 补加应评税利润 ;)$bhNFHx  
additional assessment 补加评税 `@TWZ%f6  
additional commitment 额外承担 o@:${>jw  
additional commitment vote 额外承担拨款 10R#}~D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 IJa6W`}  
additional dependent parent allowance 供养父母额外免税额 fIe';a  
additional provision 额外拨款 Fn xPM`Zx  
additional stamp duty 附加印花税 H1>~,zc>E  
additional tax 补加税罚款；补加税款 h K;9XJAf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 KCP$i@Pjv  
adjudged bankrupt 被裁定破产 PkX4 !  
adjudicated bankrupt 裁定破产人 ;E:vsVK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @n2Dt d  
adjudication of bankruptcy 裁定破产；宣告破产 4PK/8^@7)>  
adjudication of insolvency 裁定无力偿还债务
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adjusted actual 经调整的实数；调整后的实数 ]Q0m]O
aT  
adjusted current assets 经调整的流动资产；调整后的流动资产 k;/K']4y  
adjusted figure 经调整的数字；调整后的数额 bpP-wA^Hd  
adjusted liabilities 经调整的负债；调整后的负债 [x{z}rYH  
adjusted loss 经调整的亏损；调整后的亏损 $ix:S$  
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 cD.a
f
y  
adjusted profit 经调整的利润；调整后的利润 corNw+|/w  
adjusted surplus 经调整的盈余额；调整后的盈余额 wnUuoX(  
adjusted value 经调整的价值；调整后的价值 7[=\bL  
adjustment 调整；修订；理算〔保险〕 \ SCi\j/a(  
adjustment centre 调剂中心 {g9*t}l4  
adjustment lag 调整过程的时间差距；调整时差 n8 UG{. =  
adjustment mechanism 调整机制 w'[JfMuP  
adjustment of loss 亏损调整 i4T=4q  
adjustment process 调整过程；调整程序 5 EhOvt8  
adjustment range 调整幅度 0 JT"Pv_  
administered exchange rate 受管制汇率 {%wF*?gk