[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: {6"Ph(I1  
0*rQ3Z  
A share Ａ股；甲类股份 }2<r,  
abatement of tax 减税；减扣免税额 afv~r>q(-  
ABN AMRO Bank N.V. 荷兰银行 )^m%i]L_  
above-the-line expenditure 线上项目支出；经常预算支出 mX\TD0$d  
above-the-line receipt 线上项目收入；经常预算收入 |zR8rqBX;  
ABSA Asia Limited 南非联合亚洲有限公司 E}Y!O"CAV  
absolute change 绝对数值变更 gXYI\.  
absolute expenditure 实际开支 x$IX5:E#e  
absolute guideline figure 绝对准则数字 1nQWW9i
 
absolute interest 绝对权益 _9Jh L:cY  
absolute order of discharge 绝对破产解除令 L[^9E'L$  
absolute profit margin 绝对利润幅度 U'8bdsF_  
absolute value 实值；绝对值 dls ss\c^M  
absolutely vested interest 绝对既得权益 ]vgB4~4#LP  
absorbed cost 已吸收成本；已分摊成本 g6Q!8  
absorption 吸收；分摊；合并 hCCiD9gz  
absorption rate 吸收率；摊配率；分摊率 PE~G=1x3  
ACB Finance Limited 亚洲商业财务有限公司 e?opkq\f  
acceptable form of reciprocity 合理的互惠条件 'XZ)!1N  
acceptable rate 适当利率；适当汇率 1abtgDL  
acceptance agreement 承兑协议 l%?T2Fm3>  
acceptance for honour 参加承兑 . C&ktU4  
acceptor 承兑人；接受人；受票人 CZ(/=3,3n  
acceptor for honour 参加承兑人 jqv-D  
accident insurance 意外保险 6b+b/>G0  
Accident Insurance Association of Hong Kong 香港意外保险公会 >}!mQpAO  
accident insurance scheme 意外保险计划 -M[$Zy^  
accident year basis 意外年度基准 ^SxY IFL  
accommodation 通融；贷款 V\u>"3BQw  
accommodation bill 通融票据；空头票据 0|$v-`P$  
accommodation party 汇票代发人 BDq%'~/^  
account balance 帐户余额；帐户结余 LUuZ9$t0J"  
account book 帐簿 /wP@2ADB  
account collected in advance 预收款项 !OBEM1~ 1  
account current book 往来帐簿 IkBei&4F`  
account of after-acquired property 事后取得的财产报告 #gp,V#T  
account of defaulter 拖欠帐目 sA'6ty  
account payable 应付帐款 Hj:r[/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 p /# $io  
account receivable 应收帐款 3T"j)R_=l  
account receivable report 应收帐款报表 /h*>P:i].  
account statement 结单；帐单；会计财务报表 $4tWI O  
account title 帐户名称；会计科目 Sg6"WV{<  
accountant's report 会计师报告 c8L~S/t  
Accountant's Report Rules 会计师报告规则 mMb'@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5$wpL(:R(  
Accounting Arrangements 《会计安排》 JS*m65e  
accounting basis 会计基础 | \'rP_I>  
accounting by Official Receiver 破产管理署署长呈交的帐目 2'_:S@  
Accounting Circular 《会计通告》 zY|t0H  
accounting class 会计类别 |`lzfe  
accounting date 记帐日期；会计结算日期 ?RK]FP"A  
accounting for money 款项核算 c3:,Ab|  
Accounting Officer 会计主任 fRtUvC-#H  
accounting period 会计报告期；会计期 O9EKRt  
accounting policy 会计政策；会计方针 Xb{ [c+.  
accounting practice 会计惯例 T9]HGB{  
accounting principle 会计准则 +RnkJ* l  
accounting record 会计记录 RAG3o-  
accounting report 会计报告  &jsVw)Ue  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9[m6Li  
Accounting Society of China 中国会计学会 7N:Y?Hi\  
accounting statement 会计报表 6ek;8dL  
accounting system 会计制度；会计系统 $: ]o]a  
accounting transaction 会计事项；帐务交易 ?gJy3@D  
accounting treatment 会计处理 5dB'&8DX  
accounting year 会计年度 +m8!U=Zi  
accretion 增值；添加 G8r``{C!  
accrual 应计项目；应累算数目 gF$V$cU  
accrual basis 应计制；权责发生制 {@tv>!WW  
accrual basis accounting 应计制会计；权责发生制会计 ,`gl&iB  
accrue 应累算；应计 q|Qk2M  
accrued benefit 应累算利益 &_"]5/"(  
accrued charges 应计费用 >B2:kY F  
accrued cumulative preference share dividend 应累算的累积优先股股息 f. FYR|%tq  
accrued expenses 应累算费用 p;W.lcO`0  
accrued interest payable 应付利息；应计未付利息 Td G!&:>  
accrued interest receivable 应收利息；应计未收利息 2I&o69x?  
accrued right 累算权益 SQqD:{#g"  
accruing profit 应累算的利润 'ow.=1N-
 
accumulated fiscal reserve 累积财政储备 mml<
9fbH  
accumulated profit 累积利润；滚存溢利 tQH+)*  
accumulated reserve 累积储备 _cc#Qlw 7  
accumulation of surplus income 累积收益盈余 J2j U4mR  
acquired assets 既得资产 iVG-_RsKK  
acquisition 收购；购置；取得 'UMXq~RMe  
acquisition cost 购置成本 ;_^fk&+  
acquisition expenses 购置费用 d1U\ft:gV  
acquisition of 100% interest 收购全部股权 U7I qST  
acquisition of control 取得控制权 9nH?l{As  
acquisition of fixed assets 购置固定资产 *,Za6.=  
acquisition of shell “买壳” e_/b2"{  
acquisition price 收购价 .!G94b  
act of God 天灾 ;$a@
J&  
acting partner 执事合伙人 Sp}tD<V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [o.B  
active partner 积极参与的合伙人 5g9; +}X;  
active trading 交投活跃 %-<'QYYP  
actual circulation 实际流通 Clh!gpB c  
actual cost 实际成本 xia|+  
actual expenditure 实际开支；实际支出 PSPmO'C+  
actual income 实际入息；实际收入；实际收益 ]ut5S>,"  
actual market 现货市场 ~M\I;8ne  
actual price 现货价；实际价格 ~i21%$  
actual profit 实际利润 s%2v3eb  
actual quotation 实盘；实际价位；实际报价 9:e YU =  
actual year basis 按实际年度计算 gS:A'@&  
actuals 实货 2'5]~  
actuarial investigation 精算调查 L~IhsiB  
actuarial principle 精算原则 i} N8(B(  
actuarial report 精算师报告 ^`G`phd$  
Actuarial Society of Hong Kong 香港精算学会 C-Ht(x|  
actuarial valuation 精算师估值 Q4*fc^?u  
actuary 精算师 $2u 'N:o  
ad referendum agreement 暂定协议；有待覆核的协定 kdn'6>\  
ad valorem duty 从价税；按值征税 bk)g;+@  
ad valorem duty system 从价税制 N
D5`Q"k   
ad valorem fee 从价费 OX"j#  
ad valorem tariff 从价关税 >P/][MT  
additional allowance 额外免税额 5ux`U{`m  
additional amount for unexpired risk 未过期风险的额外款额 >5j<4ShW  
additional assessable profit 补加应评税利润 lRveHB&V  
additional assessment 补加评税 1?| flK  
additional commitment 额外承担 8P"_#M?!  
additional commitment vote 额外承担拨款 8X I?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V=lfl1Ev0J  
additional dependent parent allowance 供养父母额外免税额 5*0y7K/D  
additional provision 额外拨款 ;L,mBQB?0b  
additional stamp duty 附加印花税 <a[Yk 2
 
additional tax 补加税罚款；补加税款 Rcawc Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4T?h  
adjudged bankrupt 被裁定破产 tOOchu?=  
adjudicated bankrupt 裁定破产人 aDehqP 6vf  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o,xxh  
adjudication of bankruptcy 裁定破产；宣告破产 KL ?@@7  
adjudication of insolvency 裁定无力偿还债务 =b[_@zq]  
adjusted actual 经调整的实数；调整后的实数 lt_']QqU  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]r-C1bKD`  
adjusted figure 经调整的数字；调整后的数额 1Jj Y!  
adjusted liabilities 经调整的负债；调整后的负债 ;/0 Q1-  
adjusted loss 经调整的亏损；调整后的亏损 P<Zh XN'  
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 Fh*j#*oe  
adjusted profit 经调整的利润；调整后的利润 D)@YI.T  
adjusted surplus 经调整的盈余额；调整后的盈余额 (E,Yo  
adjusted value 经调整的价值；调整后的价值 )LdyC`S\c  
adjustment 调整；修订；理算〔保险〕 F {B\kq8  
adjustment centre 调剂中心 >/#KI~}'N  
adjustment lag 调整过程的时间差距；调整时差 & u!\<\  
adjustment mechanism 调整机制 PC qZNBN  
adjustment of loss 亏损调整 1-PoZ[p-R  
adjustment process 调整过程；调整程序 jr)7kP@  
adjustment range 调整幅度 t!2(7=P30(  
administered exchange rate 受管制汇率 Dk='+\