[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: .,i(2^  
t9_E$w^U  
A share Ａ股；甲类股份 bC^(U`y32  
abatement of tax 减税；减扣免税额 { Rear2  
ABN AMRO Bank N.V. 荷兰银行 )g|xpb
 
above-the-line expenditure 线上项目支出；经常预算支出
/q@s  
above-the-line receipt 线上项目收入；经常预算收入  8*c3|  
ABSA Asia Limited 南非联合亚洲有限公司 ^Q{Bq  
absolute change 绝对数值变更 om3`[r[{  
absolute expenditure 实际开支 ur\qOX|{  
absolute guideline figure 绝对准则数字 ;@nFVy>U  
absolute interest 绝对权益 ai
'4_  
absolute order of discharge 绝对破产解除令 <X_!x_ x  
absolute profit margin 绝对利润幅度 {u\%hpD_  
absolute value 实值；绝对值 TS"D]Txs  
absolutely vested interest 绝对既得权益 7Mx
6  
absorbed cost 已吸收成本；已分摊成本 ;&b%Se@#p  
absorption 吸收；分摊；合并 }6-ZE9H-v  
absorption rate 吸收率；摊配率；分摊率 |3{&@7  
ACB Finance Limited 亚洲商业财务有限公司 H2r8,|XL  
acceptable form of reciprocity 合理的互惠条件 vMs;>lhtg  
acceptable rate 适当利率；适当汇率 /:\3 \{?0m  
acceptance agreement 承兑协议 /U$8TT8+-  
acceptance for honour 参加承兑 W><dYy=z5
 
acceptor 承兑人；接受人；受票人 `T2<<<  
acceptor for honour 参加承兑人 tQ~WEC  
accident insurance 意外保险 gFPi7 o1  
Accident Insurance Association of Hong Kong 香港意外保险公会 RkuuogZ  
accident insurance scheme 意外保险计划 8seBT;S  
accident year basis 意外年度基准 e.o;eD}"  
accommodation 通融；贷款 AY SSa 1}  
accommodation bill 通融票据；空头票据 G OSI3RRn  
accommodation party 汇票代发人 Zw] ?.  
account balance 帐户余额；帐户结余 @4!x>q$3  
account book 帐簿 .A1\J@b  
account collected in advance 预收款项 r,N[)@  
account current book 往来帐簿 8z<r.joxC  
account of after-acquired property 事后取得的财产报告 ue8qIZH  
account of defaulter 拖欠帐目 #*c F8NV-  
account payable 应付帐款 jko"MfJ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?`zgq>R}w[  
account receivable 应收帐款 tJ=di5&  
account receivable report 应收帐款报表 Sg] J7;]  
account statement 结单；帐单；会计财务报表 &,i~cG?  
account title 帐户名称；会计科目 -@IL"U6  
accountant's report 会计师报告 nMo WOP'  
Accountant's Report Rules 会计师报告规则 DJQglt}~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 G_Ay   
Accounting Arrangements 《会计安排》 !RlC~^ -  
accounting basis 会计基础 C2<CWPn<  
accounting by Official Receiver 破产管理署署长呈交的帐目 eeUp 1g  
Accounting Circular 《会计通告》 !]S=z^"<  
accounting class 会计类别 #vf_D?^  
accounting date 记帐日期；会计结算日期 4Z)DDz-}V  
accounting for money 款项核算 #^&jW  
Accounting Officer 会计主任 137Xl>nO  
accounting period 会计报告期；会计期 /.=r>a}l  
accounting policy 会计政策；会计方针 A CV ek  
accounting practice 会计惯例 qd!#t]  
accounting principle 会计准则 3]n0 &MZAR  
accounting record 会计记录 !Zbesp KZ  
accounting report 会计报告 t]^_l$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >&H~nGP.  
Accounting Society of China 中国会计学会 j5%qv(w  
accounting statement 会计报表 nDlO5 pe"d  
accounting system 会计制度；会计系统
u{bL-a8}  
accounting transaction 会计事项；帐务交易 5@XV6  
accounting treatment 会计处理 X^< >6|)  
accounting year 会计年度 \~X&o% y  
accretion 增值；添加 HPa|uDVv  
accrual 应计项目；应累算数目 2[dIOb4b  
accrual basis 应计制；权责发生制 y67uH4&Vm  
accrual basis accounting 应计制会计；权责发生制会计 `W[+%b  
accrue 应累算；应计 A1*4*  
accrued benefit 应累算利益 cD{8|B*  
accrued charges 应计费用 Yb=6C3l@  
accrued cumulative preference share dividend 应累算的累积优先股股息 5a(<%Q <"  
accrued expenses 应累算费用 Dw |3Z  
accrued interest payable 应付利息；应计未付利息 00M`%c/  
accrued interest receivable 应收利息；应计未收利息 67J*&5? |  
accrued right 累算权益 8mgQu]>  
accruing profit 应累算的利润 F@hYA  
accumulated fiscal reserve 累积财政储备 <{019Oa  
accumulated profit 累积利润；滚存溢利 C(]'&~}(  
accumulated reserve 累积储备 +$(0w35V5  
accumulation of surplus income 累积收益盈余 WF/l7u#
4i  
acquired assets 既得资产 -NDi5i\  
acquisition 收购；购置；取得 p(7QAd4  
acquisition cost 购置成本 %yaG,;>U  
acquisition expenses 购置费用 j 0 Y  
acquisition of 100% interest 收购全部股权 ^'B-sz{{  
acquisition of control 取得控制权 H4skvIl  
acquisition of fixed assets 购置固定资产 *fP(6e#G,  
acquisition of shell “买壳” j??tmo  
acquisition price 收购价 )!C7bTv 4  
act of God 天灾 f
[qPG&  
acting partner 执事合伙人 e~Hr(O+;e6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Lh 9S8EU  
active partner 积极参与的合伙人 nC~fvyd<P  
active trading 交投活跃 8^w/HCC8O  
actual circulation 实际流通 b%nkIPA  
actual cost 实际成本 +v[O   
actual expenditure 实际开支；实际支出 G&o64W;-s  
actual income 实际入息；实际收入；实际收益 \Hs|$   
actual market 现货市场 >Me]m<$E;  
actual price 现货价；实际价格 =hcPTU-QU  
actual profit 实际利润 UE)fUTS  
actual quotation 实盘；实际价位；实际报价 SOH%Q_  
actual year basis 按实际年度计算 v[D&L_   
actuals 实货 @*_ZoO7{  
actuarial investigation 精算调查 gPUo25@pn*  
actuarial principle 精算原则 >tEK+Y|N}  
actuarial report 精算师报告 %FlA":W  
Actuarial Society of Hong Kong 香港精算学会 A7(M,4`6  
actuarial valuation 精算师估值 XTj73 MWY  
actuary 精算师 Xb+3Xn0}&8  
ad referendum agreement 暂定协议；有待覆核的协定 bpMl =_  
ad valorem duty 从价税；按值征税 =yh3Nd:u
 
ad valorem duty system 从价税制 [`
'd#pR  
ad valorem fee 从价费 [tm[,VfA^  
ad valorem tariff 从价关税 tE:X,Lt [  
additional allowance 额外免税额 0l1.O2-  
additional amount for unexpired risk 未过期风险的额外款额 t{ =i=K3  
additional assessable profit 补加应评税利润 ,F}r@  
additional assessment 补加评税 <~O}6HQ#  
additional commitment 额外承担 =
43d%N  
additional commitment vote 额外承担拨款 Q)+Y}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &9@gm--b:  
additional dependent parent allowance 供养父母额外免税额 gV.f*E1C  
additional provision 额外拨款 hBoP=X.~  
additional stamp duty 附加印花税 XSl!T/d  
additional tax 补加税罚款；补加税款 (0g7-Ci  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 K>LpN')d  
adjudged bankrupt 被裁定破产 ^
vn\4  
adjudicated bankrupt 裁定破产人 L1F###c  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <c\]Ct  
adjudication of bankruptcy 裁定破产；宣告破产 -? Tz.y&  
adjudication of insolvency 裁定无力偿还债务 'f6PjI  
adjusted actual 经调整的实数；调整后的实数 ;24'f-Eri  
adjusted current assets 经调整的流动资产；调整后的流动资产 $vqU|]J`  
adjusted figure 经调整的数字；调整后的数额 s@z{dmL  
adjusted liabilities 经调整的负债；调整后的负债 RZe#|k+ 8  
adjusted loss 经调整的亏损；调整后的亏损  'X|v+?  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 }/49T  
adjusted profit 经调整的利润；调整后的利润 bz$Qk;m=H  
adjusted surplus 经调整的盈余额；调整后的盈余额 r/^tzH's  
adjusted value 经调整的价值；调整后的价值 n3*UgNg%fK  
adjustment 调整；修订；理算〔保险〕 o|+E+l9\  
adjustment centre 调剂中心 -$OD}5ku#  
adjustment lag 调整过程的时间差距；调整时差 >"O1`xdG  
adjustment mechanism 调整机制 Gxo# !  
adjustment of loss 亏损调整 VOg/VGJ  
adjustment process 调整过程；调整程序 KCl &H  
adjustment range 调整幅度 [h^f%  
administered exchange rate 受管制汇率 K`~BL=KI