[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: mJ'5!G  
9+!"[  
A share Ａ股；甲类股份 ^Is#_Z|  
abatement of tax 减税；减扣免税额 B*otquz  
ABN AMRO Bank N.V. 荷兰银行 7e=s `j  
above-the-line expenditure 线上项目支出；经常预算支出 &Fh#otH_  
above-the-line receipt 线上项目收入；经常预算收入 $H"(]>~  
ABSA Asia Limited 南非联合亚洲有限公司 T:g=P@  
absolute change 绝对数值变更 %b>Ee>rdD  
absolute expenditure 实际开支 -] `Oa L!  
absolute guideline figure 绝对准则数字 Vi>`g{\  
absolute interest 绝对权益 LvW7>-  
absolute order of discharge 绝对破产解除令 ^oDSU7j5,  
absolute profit margin 绝对利润幅度 >dfk2.6e  
absolute value 实值；绝对值 R]" j
r  
absolutely vested interest 绝对既得权益 O0QK `F/)*  
absorbed cost 已吸收成本；已分摊成本 I5#zo,9  
absorption 吸收；分摊；合并 1Wb_>`;  
absorption rate 吸收率；摊配率；分摊率 kZNVUhW6S  
ACB Finance Limited 亚洲商业财务有限公司 ]::g-&%Um  
acceptable form of reciprocity 合理的互惠条件 3?s1Yw>?  
acceptable rate 适当利率；适当汇率 Bn5$TiTcl  
acceptance agreement 承兑协议 ,2]a<0m  
acceptance for honour 参加承兑 5^C.}/#>F  
acceptor 承兑人；接受人；受票人 qHE(p+]E  
acceptor for honour 参加承兑人 !T~C=,;  
accident insurance 意外保险 oNp(GQ@0  
Accident Insurance Association of Hong Kong 香港意外保险公会 PLhlbzcf  
accident insurance scheme 意外保险计划 ,_I#+XiXY  
accident year basis 意外年度基准 !1xX)XD4y  
accommodation 通融；贷款 8}{W.np_  
accommodation bill 通融票据；空头票据 {J]x8
1}*;  
accommodation party 汇票代发人 C]NL9Gq`  
account balance 帐户余额；帐户结余 ,Kwtp)EX  
account book 帐簿 M6H#Y2!ZbC  
account collected in advance 预收款项 o$k9$H>Na  
account current book 往来帐簿 $m;DwlM  
account of after-acquired property 事后取得的财产报告 rfYFS96  
account of defaulter 拖欠帐目 fl o9iifZ  
account payable 应付帐款 s'=w/os  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @]@6(To  
account receivable 应收帐款 52q<|MW%  
account receivable report 应收帐款报表 T[eb<  
account statement 结单；帐单；会计财务报表 @Q%<~b[y  
account title 帐户名称；会计科目 ?+?`Jso(  
accountant's report 会计师报告 */y (~O6  
Accountant's Report Rules 会计师报告规则 M7\yEi"*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y\zRv(T=  
Accounting Arrangements 《会计安排》 HD153M,  
accounting basis 会计基础 HB
, k}Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 PEPf=sm  
Accounting Circular 《会计通告》 ^e( *{K;
8  
accounting class 会计类别 <L+y 6B  
accounting date 记帐日期；会计结算日期 s}bv o  
accounting for money 款项核算 1XJLGMW,  
Accounting Officer 会计主任
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accounting period 会计报告期；会计期 rVv4R/3+   
accounting policy 会计政策；会计方针 o((!3H{D  
accounting practice 会计惯例 rLp
(}^  
accounting principle 会计准则 :Hq#co  
accounting record 会计记录 >wf.C%  
accounting report 会计报告 ")D5ulb\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?V' zG&n@  
Accounting Society of China 中国会计学会 H,0Io  
accounting statement 会计报表 a}[ 1*
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accounting system 会计制度；会计系统 T[ltOQw?Y  
accounting transaction 会计事项；帐务交易 NM4b]>  
accounting treatment 会计处理 B;c2gu  
accounting year 会计年度 1`)e}
p&  
accretion 增值；添加 :EV*8{:aLU  
accrual 应计项目；应累算数目 GL'l "L  
accrual basis 应计制；权责发生制 !z2KQ 4C  
accrual basis accounting 应计制会计；权责发生制会计 THY=8&x)  
accrue 应累算；应计 PgdHH:v)  
accrued benefit 应累算利益  1fqJtP6  
accrued charges 应计费用 K(}g!iT)~  
accrued cumulative preference share dividend 应累算的累积优先股股息 E-Y4TBZ*  
accrued expenses 应累算费用 >b2wFo/em  
accrued interest payable 应付利息；应计未付利息 a~&eu T2  
accrued interest receivable 应收利息；应计未收利息 wf2v9.;X:<  
accrued right 累算权益 >,a$) z  
accruing profit 应累算的利润 F}c}I8Ao
  
accumulated fiscal reserve 累积财政储备 /&+*X)#v  
accumulated profit 累积利润；滚存溢利  >G}g=zy@  
accumulated reserve 累积储备 "ifv1KZ#  
accumulation of surplus income 累积收益盈余 1C+d&U  
acquired assets 既得资产 JVR,Py:%G  
acquisition 收购；购置；取得 #83pitcc  
acquisition cost 购置成本 ;VS$xnZ  
acquisition expenses 购置费用 Ni>!b6Z`[  
acquisition of 100% interest 收购全部股权 (O"-6`w
[  
acquisition of control 取得控制权  6h?)x  
acquisition of fixed assets 购置固定资产 98XlcI#  
acquisition of shell “买壳” b=XXp`h~a  
acquisition price 收购价 zI"1.^Trn  
act of God 天灾 J~|:Q.Rt`  
acting partner 执事合伙人 K)W:@,*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %r]V:d+  
active partner 积极参与的合伙人 z!aU85y  
active trading 交投活跃 e[Jh7r>'  
actual circulation 实际流通 Xx1eSX  
actual cost 实际成本 n;e.N:p  
actual expenditure 实际开支；实际支出 cYz|Ux  
actual income 实际入息；实际收入；实际收益 |p`}vRv Uh  
actual market 现货市场  sB wzb  
actual price 现货价；实际价格 9k;%R5(  
actual profit 实际利润 p4vX3?&1W  
actual quotation 实盘；实际价位；实际报价 Axw+zO  
actual year basis 按实际年度计算 ,j(S'P w  
actuals 实货 Qrw:
Bva)  
actuarial investigation 精算调查 b}! T!IP}  
actuarial principle 精算原则 Y2$xlqQd"  
actuarial report 精算师报告 sp6A*mwl  
Actuarial Society of Hong Kong 香港精算学会 RMlx[nsq  
actuarial valuation 精算师估值 .*
&F  
actuary 精算师 BHt9$$Z|  
ad referendum agreement 暂定协议；有待覆核的协定 M\9+?  
ad valorem duty 从价税；按值征税 +NTC!/  
ad valorem duty system 从价税制 SW7AG;c=  
ad valorem fee 从价费 oZ>2Tt%
 
ad valorem tariff 从价关税 r*UE>_3J  
additional allowance 额外免税额 cnB:bQQK8  
additional amount for unexpired risk 未过期风险的额外款额 7{p6&xXx  
additional assessable profit 补加应评税利润 WHcw5_3#  
additional assessment 补加评税 W1ql[DqE{  
additional commitment 额外承担 [D2<)  
additional commitment vote 额外承担拨款 xM$AhH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w%$J<Z^-?  
additional dependent parent allowance 供养父母额外免税额 !M}ZK(  
additional provision 额外拨款 S3^(L   
additional stamp duty 附加印花税 *iJ>@vew  
additional tax 补加税罚款；补加税款 MB+a?u0\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ufJHC06  
adjudged bankrupt 被裁定破产 V^< Zs//7  
adjudicated bankrupt 裁定破产人 UZ !It>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |
#zj~>7?  
adjudication of bankruptcy 裁定破产；宣告破产 ^1bM=9]F0  
adjudication of insolvency 裁定无力偿还债务 T@d4NF#  
adjusted actual 经调整的实数；调整后的实数 [JKLlR  
adjusted current assets 经调整的流动资产；调整后的流动资产 Q-KBQc  
adjusted figure 经调整的数字；调整后的数额 { a_&L  
adjusted liabilities 经调整的负债；调整后的负债 >dnDN3x  
adjusted loss 经调整的亏损；调整后的亏损 iN
1_T  
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 ''}2JJU{  
adjusted profit 经调整的利润；调整后的利润 f1q0*
)fk  
adjusted surplus 经调整的盈余额；调整后的盈余额 _|7bpt
9  
adjusted value 经调整的价值；调整后的价值 o @nsv&i  
adjustment 调整；修订；理算〔保险〕 MH=Ld=i  
adjustment centre 调剂中心 9yp'-RKjw  
adjustment lag 调整过程的时间差距；调整时差 7GRPPh<4  
adjustment mechanism 调整机制 $pauPEe  
adjustment of loss 亏损调整 zT")!Df>'  
adjustment process 调整过程；调整程序 _Zus4&'  
adjustment range 调整幅度 x!fgZr{  
administered exchange rate 受管制汇率 ; jrmr`l=