[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: ScT{Tb]9bt  
yi-0CHo  
A share Ａ股；甲类股份 S]&aDg1y}  
abatement of tax 减税；减扣免税额 25W #mh,'  
ABN AMRO Bank N.V. 荷兰银行 T w1&<S  
above-the-line expenditure 线上项目支出；经常预算支出 PT4iy<  
above-the-line receipt 线上项目收入；经常预算收入 Jr(Z Ym'  
ABSA Asia Limited 南非联合亚洲有限公司 q[. p(6:  
absolute change 绝对数值变更 LMp^]*)t  
absolute expenditure 实际开支 \
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absolute guideline figure 绝对准则数字 *A0d0M]cg  
absolute interest 绝对权益 |`
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absolute order of discharge 绝对破产解除令 eK\i={va  
absolute profit margin 绝对利润幅度 %w/vKB"nO  
absolute value 实值；绝对值 Juk'eH2^s  
absolutely vested interest 绝对既得权益 |2jA4C2L}  
absorbed cost 已吸收成本；已分摊成本 !bn=b>+  
absorption 吸收；分摊；合并 Jgq#m~M6  
absorption rate 吸收率；摊配率；分摊率 JEeXoGKd  
ACB Finance Limited 亚洲商业财务有限公司 +Je%8jH  
acceptable form of reciprocity 合理的互惠条件 < 7*9b  
acceptable rate 适当利率；适当汇率 TFXKCl  
acceptance agreement 承兑协议 -O $!sFmY  
acceptance for honour 参加承兑 gBXoEn]
 
acceptor 承兑人；接受人；受票人 -x!JTx[K  
acceptor for honour 参加承兑人 tU.~7f#+A  
accident insurance 意外保险 ahN8IV=+Gm  
Accident Insurance Association of Hong Kong 香港意外保险公会 8rLhOA  
accident insurance scheme 意外保险计划 ` "#h hKG  
accident year basis 意外年度基准 ~L_1&q^4!i  
accommodation 通融；贷款 Vf$$
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accommodation bill 通融票据；空头票据 !~xlze  
accommodation party 汇票代发人 JL7;l0#  
account balance 帐户余额；帐户结余 *}>)E]O@  
account book 帐簿 v&sl_w/tn  
account collected in advance 预收款项 {s:"mkR  
account current book 往来帐簿 -6e^`c6{  
account of after-acquired property 事后取得的财产报告 =9:gW5F69  
account of defaulter 拖欠帐目 @J'tPW<$  
account payable 应付帐款 ?YF2Uc8z%2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +iNp8  
account receivable 应收帐款 ]i>,oxBWe  
account receivable report 应收帐款报表 }LoMS<O-[  
account statement 结单；帐单；会计财务报表 p?4,YV|#  
account title 帐户名称；会计科目 CsjrQ-#9yn  
accountant's report 会计师报告 G#1W":|`  
Accountant's Report Rules 会计师报告规则 ?kF? ~\c  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *rYPjk6g[  
Accounting Arrangements 《会计安排》 xO4""/
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accounting basis 会计基础 cG1iO:  
accounting by Official Receiver 破产管理署署长呈交的帐目 Tsdgg?#  
Accounting Circular 《会计通告》 _Ec"[xW  
accounting class 会计类别 64Tb,AL_  
accounting date 记帐日期；会计结算日期 &<- S-e  
accounting for money 款项核算 5inCAPXz  
Accounting Officer 会计主任 m\MI 6/  
accounting period 会计报告期；会计期 TQQh:y  
accounting policy 会计政策；会计方针 I |"
'  
accounting practice 会计惯例 4rpry@1  
accounting principle 会计准则 tHr4/  
accounting record 会计记录 eZ 7Atuv  
accounting report 会计报告 tY#Zl 54~{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UQ bk%K2  
Accounting Society of China 中国会计学会 .S] *A b  
accounting statement 会计报表 :G&: v  
accounting system 会计制度；会计系统 7/)0{B4U'  
accounting transaction 会计事项；帐务交易 XR$i:kL,,  
accounting treatment 会计处理 t~":'le`zr  
accounting year 会计年度 $Xqc'4YOZ  
accretion 增值；添加   Xi
w  
accrual 应计项目；应累算数目 Y3SV6""y/  
accrual basis 应计制；权责发生制 $v5 >6+-n  
accrual basis accounting 应计制会计；权责发生制会计 7R,;/3wWjG  
accrue 应累算；应计 8TTj<T!N  
accrued benefit 应累算利益 ]&tcocq  
accrued charges 应计费用 }[(v(1j='~  
accrued cumulative preference share dividend 应累算的累积优先股股息 gJ>#HEkMB  
accrued expenses 应累算费用 d?V/V'T[  
accrued interest payable 应付利息；应计未付利息 Y&bO[(>1  
accrued interest receivable 应收利息；应计未收利息 . "7-f]!  
accrued right 累算权益 0-/@-qV\  
accruing profit 应累算的利润 3Z7gPU!H=  
accumulated fiscal reserve 累积财政储备 ;jBS:k?  
accumulated profit 累积利润；滚存溢利 v@{VQVx  
accumulated reserve 累积储备 Nv3u)?A3w  
accumulation of surplus income 累积收益盈余 **.23<n^W  
acquired assets 既得资产 3Zwhv+CP[  
acquisition 收购；购置；取得 86a,J3C[  
acquisition cost 购置成本 r~2q`l'>  
acquisition expenses 购置费用 'lOQb)  
acquisition of 100% interest 收购全部股权 \C{Zqo,  
acquisition of control 取得控制权 =)a%,H  
acquisition of fixed assets 购置固定资产 G"".;}AV  
acquisition of shell “买壳” +Eel|)Z*Q  
acquisition price 收购价 _nSEp>]L  
act of God 天灾 +-|}<mq  
acting partner 执事合伙人 Y=y 0`?K  
active market 买卖活跃的市场；交投畅旺的市场；旺市 at1oxmy  
active partner 积极参与的合伙人 4M+f#b1  
active trading 交投活跃 5Fbb5`(  
actual circulation 实际流通 A=70
UL  
actual cost 实际成本 N,:G5Wx
W  
actual expenditure 实际开支；实际支出 B9H.8+~(  
actual income 实际入息；实际收入；实际收益 8G3.bi'q  
actual market 现货市场 "~Zdv}^xS  
actual price 现货价；实际价格 O'QnfpQ*9  
actual profit 实际利润 j,z)x[3}  
actual quotation 实盘；实际价位；实际报价 :z6?  
actual year basis 按实际年度计算 @q { .  
actuals 实货 bfkFk  
actuarial investigation 精算调查 -OnKvpeI  
actuarial principle 精算原则 VFm)!'=I  
actuarial report 精算师报告 6X$nZM|g,  
Actuarial Society of Hong Kong 香港精算学会 5JhpBx/>o=  
actuarial valuation 精算师估值 n#B}p*G  
actuary 精算师 ==trl#kQ%%  
ad referendum agreement 暂定协议；有待覆核的协定 ~RZN+N  
ad valorem duty 从价税；按值征税 ;ULw-&]P  
ad valorem duty system 从价税制 77j"zr7v  
ad valorem fee 从价费 f"^t~q[VS  
ad valorem tariff 从价关税 `,4YPjk^  
additional allowance 额外免税额 7Q,<h8N\5  
additional amount for unexpired risk 未过期风险的额外款额 5glEV`.je  
additional assessable profit 补加应评税利润 "W_E!FP]r  
additional assessment 补加评税 xn)F(P 0kv  
additional commitment 额外承担 0T0I<t  
additional commitment vote 额外承担拨款 >t.PU.OM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .k#O[^~
]  
additional dependent parent allowance 供养父母额外免税额 "#iO{uMWb  
additional provision 额外拨款 _ozg=n2(  
additional stamp duty 附加印花税 z]=Ks_7  
additional tax 补加税罚款；补加税款 ?9?o8!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ok}e|b[D  
adjudged bankrupt 被裁定破产 yA7O<p+  
adjudicated bankrupt 裁定破产人 !>&G+R+k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >y!O_@>z  
adjudication of bankruptcy 裁定破产；宣告破产 [g{fz3 O6  
adjudication of insolvency 裁定无力偿还债务 4`7~~:W!M5  
adjusted actual 经调整的实数；调整后的实数 [$fB]7 A  
adjusted current assets 经调整的流动资产；调整后的流动资产 <,H/7Ba  
adjusted figure 经调整的数字；调整后的数额 &v9"lR=_k  
adjusted liabilities 经调整的负债；调整后的负债 0rif,{"  
adjusted loss 经调整的亏损；调整后的亏损 ]{I>HA5[  
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 IWwOP{ <ZQ  
adjusted profit 经调整的利润；调整后的利润 r]kks_!Z  
adjusted surplus 经调整的盈余额；调整后的盈余额 f/Z-dM\e  
adjusted value 经调整的价值；调整后的价值 tA9Ew{3s  
adjustment 调整；修订；理算〔保险〕 i?)bF!J  
adjustment centre 调剂中心 QX_![
|=  
adjustment lag 调整过程的时间差距；调整时差 PE[5oH  
adjustment mechanism 调整机制 1k"i"kRM  
adjustment of loss 亏损调整 0XE(vc!  
adjustment process 调整过程；调整程序 .dvs&+I  
adjustment range 调整幅度 J|cw9u  
administered exchange rate 受管制汇率 `];ne]xM