[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: `=#ry*E^:  
l5_%Q+E_  
A share Ａ股；甲类股份 LiD-su D  
abatement of tax 减税；减扣免税额 7h.:XlUm|  
ABN AMRO Bank N.V. 荷兰银行 yGPi9j{QXq  
above-the-line expenditure 线上项目支出；经常预算支出 XXZ$^W&  
above-the-line receipt 线上项目收入；经常预算收入 \8SHX
 
ABSA Asia Limited 南非联合亚洲有限公司 U=UnE"
h  
absolute change 绝对数值变更 ++0xa%:  
absolute expenditure 实际开支 /J'dG %  
absolute guideline figure 绝对准则数字 @0rwvyE=+3  
absolute interest 绝对权益 2n5{H fpY  
absolute order of discharge 绝对破产解除令 q\87<=9J  
absolute profit margin 绝对利润幅度 "O{:jfq  
absolute value 实值；绝对值 W$Zc;KRz$0  
absolutely vested interest 绝对既得权益 %LZf=`:(  
absorbed cost 已吸收成本；已分摊成本 \J^|H@;(@  
absorption 吸收；分摊；合并 R P6R1iN3  
absorption rate 吸收率；摊配率；分摊率 JY@x.?N5$  
ACB Finance Limited 亚洲商业财务有限公司 V %Rz(a+c  
acceptable form of reciprocity 合理的互惠条件 :#
p!&Fi  
acceptable rate 适当利率；适当汇率 z
f^F.wW  
acceptance agreement 承兑协议 5>[j^g+@  
acceptance for honour 参加承兑 XWFuAE  
acceptor 承兑人；接受人；受票人 W>]=0u4  
acceptor for honour 参加承兑人 }g[(h=Qi  
accident insurance 意外保险 'D;'Pr]  
Accident Insurance Association of Hong Kong 香港意外保险公会 S#, E)h/  
accident insurance scheme 意外保险计划 Nh|QYxOP  
accident year basis 意外年度基准 cc$+"7/J^c  
accommodation 通融；贷款 kzb1iBe 6m  
accommodation bill 通融票据；空头票据 %O3 r>o=  
accommodation party 汇票代发人 ^!>o5Y)  
account balance 帐户余额；帐户结余 kP}91kja  
account book 帐簿 r`(U3EgP  
account collected in advance 预收款项 zbL6TP@=  
account current book 往来帐簿 !U!}*clYL  
account of after-acquired property 事后取得的财产报告 nxh9'"th  
account of defaulter 拖欠帐目 ;}gS8I|  
account payable 应付帐款 [Lo}_v&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !'EE
8Tp~F  
account receivable 应收帐款 tmI2BBv  
account receivable report 应收帐款报表 &O.S ;b*+  
account statement 结单；帐单；会计财务报表 >T<"fEBI  
account title 帐户名称；会计科目 - '5OX/Szq  
accountant's report 会计师报告 .J3Dk=/  
Accountant's Report Rules 会计师报告规则 M0zlB{eH  
accounting and auditing procedure 会计与审计程序；会计与核数程序 FucLcq2Z  
Accounting Arrangements 《会计安排》 p#dpDjh  
accounting basis 会计基础 JRj%d&^}  
accounting by Official Receiver 破产管理署署长呈交的帐目 MM%c  
Accounting Circular 《会计通告》 Ka\%kB>*`  
accounting class 会计类别 ,HdFE|  
accounting date 记帐日期；会计结算日期 =j1rw  
accounting for money 款项核算 Tfl4MDZb  
Accounting Officer 会计主任 pB;p\9A*q  
accounting period 会计报告期；会计期 TBYRY)~f  
accounting policy 会计政策；会计方针 U8(Rye$  
accounting practice 会计惯例 KD7RI3'?  
accounting principle 会计准则 JOIbxU{U_  
accounting record 会计记录 cEd!t6Z  
accounting report 会计报告 W@x UR-}51  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c
tL@&~*nY  
Accounting Society of China 中国会计学会 ]l'W=_XDg  
accounting statement 会计报表 x1kb]0s<-  
accounting system 会计制度；会计系统 uFT&r|  
accounting transaction 会计事项；帐务交易 ]S~Z8T-[  
accounting treatment 会计处理 ivbuS-f=r  
accounting year 会计年度 }X3SjNd q  
accretion 增值；添加 0iX;%SPYz  
accrual 应计项目；应累算数目 dvi L5Eaj  
accrual basis 应计制；权责发生制 FPu"/4v&  
accrual basis accounting 应计制会计；权责发生制会计 ?Q]{d'g(sx  
accrue 应累算；应计 j9za)G-J  
accrued benefit 应累算利益 ;?i(WV}ee  
accrued charges 应计费用 )[>b7K$ f  
accrued cumulative preference share dividend 应累算的累积优先股股息 HX{ O@
 
accrued expenses 应累算费用 h*Y);mc$#  
accrued interest payable 应付利息；应计未付利息 #is:6Z,OEU  
accrued interest receivable 应收利息；应计未收利息 ?*z#G'3z1  
accrued right 累算权益 8eSIY17  
accruing profit 应累算的利润 v 6?{g  
accumulated fiscal reserve 累积财政储备 +]Y&las  
accumulated profit 累积利润；滚存溢利 \dbjh{  
accumulated reserve 累积储备 !\H!9FR  
accumulation of surplus income 累积收益盈余 KFd"JtPg  
acquired assets 既得资产 +QIM~tt)  
acquisition 收购；购置；取得 \z<B=RT\  
acquisition cost 购置成本 oO|zRK1;/  
acquisition expenses 购置费用 78\:{i->ta  
acquisition of 100% interest 收购全部股权 {@9y%lmrh  
acquisition of control 取得控制权 x(z[S$6Y\  
acquisition of fixed assets 购置固定资产 9psX"*s  
acquisition of shell “买壳” S"UFT-N  
acquisition price 收购价
EW{z?/  
act of God 天灾 V$+xJ  m  
acting partner 执事合伙人 >yn%.Uoh@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8
Z!+1b  
active partner 积极参与的合伙人 OZ1+`4 v  
active trading 交投活跃 :xfD>K  
actual circulation 实际流通 K^k1]!W=  
actual cost 实际成本 85l 1
 
actual expenditure 实际开支；实际支出 RR><so%  
actual income 实际入息；实际收入；实际收益 ZN|DR|cUY  
actual market 现货市场 Z xLjh  
actual price 现货价；实际价格 uRQm.8b  
actual profit 实际利润 &2{h]V6  
actual quotation 实盘；实际价位；实际报价 nv(Pwb3B  
actual year basis 按实际年度计算 y5.Z<Y  
actuals 实货 9/RbfV[)  
actuarial investigation 精算调查 I-i)D  
actuarial principle 精算原则 d+%1q
 
actuarial report 精算师报告 zqqpB wk#  
Actuarial Society of Hong Kong 香港精算学会 k`r } Gb  
actuarial valuation 精算师估值 bv>;%TF  
actuary 精算师 UHz*
Tfjb  
ad referendum agreement 暂定协议；有待覆核的协定 Rs:<'A  
ad valorem duty 从价税；按值征税 l0g#&V--  
ad valorem duty system 从价税制 Wy,DA^\ef  
ad valorem fee 从价费 rB}UFS)  
ad valorem tariff 从价关税 y>u+.z a|  
additional allowance 额外免税额 Y2j>lf?8  
additional amount for unexpired risk 未过期风险的额外款额 \0Zm
3[  
additional assessable profit 补加应评税利润 _Q/D%7[pa  
additional assessment 补加评税 dZRz'd  
additional commitment 额外承担 d5]9FIj  
additional commitment vote 额外承担拨款 cn=~}T@~Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 er^z:1'  
additional dependent parent allowance 供养父母额外免税额 B}gi /  
additional provision 额外拨款 e%j+,)Ry  
additional stamp duty 附加印花税 R5G~A{w0  
additional tax 补加税罚款；补加税款 +M (\R?@gr  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \CB{Ut+s  
adjudged bankrupt 被裁定破产 tsU.c"^n  
adjudicated bankrupt 裁定破产人 GdR>S('  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?};}#%971  
adjudication of bankruptcy 裁定破产；宣告破产 \*!?\Ko`W  
adjudication of insolvency 裁定无力偿还债务 `ItMn&P  
adjusted actual 经调整的实数；调整后的实数 =+97VO(w]G  
adjusted current assets 经调整的流动资产；调整后的流动资产 KSuP'.l  
adjusted figure 经调整的数字；调整后的数额 tz&=v,_jc  
adjusted liabilities 经调整的负债；调整后的负债 FJv=5L  
adjusted loss 经调整的亏损；调整后的亏损 YU[93@mCh  
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 PX[taDN  
adjusted profit 经调整的利润；调整后的利润 NyJU?^f&v  
adjusted surplus 经调整的盈余额；调整后的盈余额 RP7e)?5$s  
adjusted value 经调整的价值；调整后的价值 B>t$Z5Q^X  
adjustment 调整；修订；理算〔保险〕 Uq~{=hMX  
adjustment centre 调剂中心 Q0!gTV  
adjustment lag 调整过程的时间差距；调整时差 y)|Q~8r  
adjustment mechanism 调整机制 %]>c4"H  
adjustment of loss 亏损调整 ME1lQ7E4B  
adjustment process 调整过程；调整程序 HLAWx/c,j"  
adjustment range 调整幅度 +%6{>C+bZo  
administered exchange rate 受管制汇率 mmAikT#k