[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: RM2<%$  
qF!oP  
A share Ａ股；甲类股份 Z
ujPk-  
abatement of tax 减税；减扣免税额 e-vwve  
ABN AMRO Bank N.V. 荷兰银行 z)$X/v  
above-the-line expenditure 线上项目支出；经常预算支出 \ UCOe  
above-the-line receipt 线上项目收入；经常预算收入 `em}vdY  
ABSA Asia Limited 南非联合亚洲有限公司 6`$HBX%.K  
absolute change 绝对数值变更 8t3,}}TJ  
absolute expenditure 实际开支 [43:E*\$  
absolute guideline figure 绝对准则数字 P~Cx#`#(V  
absolute interest 绝对权益 fN4d^0&  
absolute order of discharge 绝对破产解除令 _G]f v'  
absolute profit margin 绝对利润幅度 I8=p_Ie
 
absolute value 实值；绝对值 RGrra<  
absolutely vested interest 绝对既得权益 Cnp\2Fu/  
absorbed cost 已吸收成本；已分摊成本 fz H$`X'M  
absorption 吸收；分摊；合并 Ra%" +=  
absorption rate 吸收率；摊配率；分摊率 gp Aqz Y  
ACB Finance Limited 亚洲商业财务有限公司 /Q Xq<NG  
acceptable form of reciprocity 合理的互惠条件 \%fl`+`  
acceptable rate 适当利率；适当汇率 0Q]@T@F.  
acceptance agreement 承兑协议 uZ}=x3B  
acceptance for honour 参加承兑 |y+<|
fb,a  
acceptor 承兑人；接受人；受票人 nZ>8r  
acceptor for honour 参加承兑人 Kt Wn08D!  
accident insurance 意外保险 WJ)( *1  
Accident Insurance Association of Hong Kong 香港意外保险公会 a`XXz  
accident insurance scheme 意外保险计划 >U/m/H'  
accident year basis 意外年度基准 x| jBn}  
accommodation 通融；贷款 ~s_n\r&23  
accommodation bill 通融票据；空头票据 qF9z@a  
accommodation party 汇票代发人 yEm[C(gZ  
account balance 帐户余额；帐户结余 7`,A]":;  
account book 帐簿 ,1-n=eTQ  
account collected in advance 预收款项 Sl@
$  
account current book 往来帐簿 +r0ItqkM  
account of after-acquired property 事后取得的财产报告 vMBF7Jfx  
account of defaulter 拖欠帐目 M~ =Bln5  
account payable 应付帐款 (+Ia: D  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $2
l<X KT-  
account receivable 应收帐款 i}C9  
account receivable report 应收帐款报表 *uJcB|KX  
account statement 结单；帐单；会计财务报表 o#wDA0T  
account title 帐户名称；会计科目 BJzNh>-#=  
accountant's report 会计师报告 ESdjDg$[u  
Accountant's Report Rules 会计师报告规则 Qs24b   
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q2wEt >0a  
Accounting Arrangements 《会计安排》 g]B! 29M  
accounting basis 会计基础 y%* hHnGd  
accounting by Official Receiver 破产管理署署长呈交的帐目 7s#,.(s  
Accounting Circular 《会计通告》 lCmT m  
accounting class 会计类别 >>}4b2U  
accounting date 记帐日期；会计结算日期 e C\;n  
accounting for money 款项核算 3<:(Eda}  
Accounting Officer 会计主任 o[C,fh,$  
accounting period 会计报告期；会计期 #:E}Eby/6I  
accounting policy 会计政策；会计方针 B&J;yla6`d  
accounting practice 会计惯例 DIx!S w7EC  
accounting principle 会计准则 TiiMX  
accounting record 会计记录 9b KK  
accounting report 会计报告 y7[D9Zv Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <=m@Sg{o  
Accounting Society of China 中国会计学会 X%iiz  
accounting statement 会计报表 v6r,2Va/  
accounting system 会计制度；会计系统 yht|0mZV  
accounting transaction 会计事项；帐务交易 fB~BVYi  
accounting treatment 会计处理 N%8O9Dp8;  
accounting year 会计年度 )n8(U%q$  
accretion 增值；添加 !j"r}c
`  
accrual 应计项目；应累算数目 tbbZGyg5b  
accrual basis 应计制；权责发生制 AcF6p)@_  
accrual basis accounting 应计制会计；权责发生制会计 3LT[?C]H$  
accrue 应累算；应计 >hg?!jMjrr  
accrued benefit 应累算利益 1Yj^N"=  
accrued charges 应计费用 yXg #<H6V  
accrued cumulative preference share dividend 应累算的累积优先股股息 UPs7{We W  
accrued expenses 应累算费用 U-uBz4Gha  
accrued interest payable 应付利息；应计未付利息 N_#QS}H  
accrued interest receivable 应收利息；应计未收利息 &O0@)jIV  
accrued right 累算权益 DEmU},<S  
accruing profit 应累算的利润 xiv1y4(%  
accumulated fiscal reserve 累积财政储备 5v&mK 5zZ  
accumulated profit 累积利润；滚存溢利 `/WX!4eR,  
accumulated reserve 累积储备 $w,&h:.p  
accumulation of surplus income 累积收益盈余 1 +P&O4>  
acquired assets 既得资产 BT?)-w
S  
acquisition 收购；购置；取得 %!_okf  
acquisition cost 购置成本 &
~ =q1?  
acquisition expenses 购置费用 a>1_|QB.  
acquisition of 100% interest 收购全部股权 _0Mt*]L }  
acquisition of control 取得控制权 gQXB=ywF  
acquisition of fixed assets 购置固定资产 51:NL[[6  
acquisition of shell “买壳” r!DUsE  
acquisition price 收购价 <+0TN]?  
act of God 天灾 s,KE,$5F   
acting partner 执事合伙人 La$*)qD,
  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (`z
`
ni  
active partner 积极参与的合伙人 xMck A<E  
active trading 交投活跃 y]dA<d?u  
actual circulation 实际流通 (<|NerwD  
actual cost 实际成本 T@V<J'  
actual expenditure 实际开支；实际支出
FQc8j:'  
actual income 实际入息；实际收入；实际收益 Ygwej2  
actual market 现货市场 N~<H`  
actual price 现货价；实际价格 Ne6]?\Z  
actual profit 实际利润 6g UcoDD  
actual quotation 实盘；实际价位；实际报价 hrLPyV:  
actual year basis 按实际年度计算 $j ZU(<4,  
actuals 实货 2m$\]\kCUv  
actuarial investigation 精算调查 qXI>x6?*  
actuarial principle 精算原则 uif1)y`Q$C  
actuarial report 精算师报告 })zYo 7  
Actuarial Society of Hong Kong 香港精算学会 5e>
<i  
actuarial valuation 精算师估值 "mBX$t'gb  
actuary 精算师 ^U[c:Rz  
ad referendum agreement 暂定协议；有待覆核的协定 =3~u.iq$  
ad valorem duty 从价税；按值征税 j?5s/  
ad valorem duty system 从价税制 4tv}5llSG  
ad valorem fee 从价费 #M9rt~4  
ad valorem tariff 从价关税 ?8{x/y:  
additional allowance 额外免税额 ^xB=d S~  
additional amount for unexpired risk 未过期风险的额外款额 "JHdF&  
additional assessable profit 补加应评税利润 WfnBWSA2T  
additional assessment 补加评税 F_Pv\?35z  
additional commitment 额外承担 82mKI+9&"  
additional commitment vote 额外承担拨款 WH@CH4WM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,qo"i7c{:  
additional dependent parent allowance 供养父母额外免税额 _[eAA4h   
additional provision 额外拨款 yXuc<m  
additional stamp duty 附加印花税
4P1<Zi+<  
additional tax 补加税罚款；补加税款 y@\R$`0J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Rds_Cd C  
adjudged bankrupt 被裁定破产 0N" VOEvG  
adjudicated bankrupt 裁定破产人 ;QRnZqSv  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g~>g])  
adjudication of bankruptcy 裁定破产；宣告破产 Xup"gYTZQ  
adjudication of insolvency 裁定无力偿还债务 %xa.{`}`U  
adjusted actual 经调整的实数；调整后的实数 u{Z 4M3U  
adjusted current assets 经调整的流动资产；调整后的流动资产 -F7GUB6B  
adjusted figure 经调整的数字；调整后的数额 v>e%5[F  
adjusted liabilities 经调整的负债；调整后的负债 e:&+m`OSH  
adjusted loss 经调整的亏损；调整后的亏损 C`p)S`d  
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 W.B;Dy,Y  
adjusted profit 经调整的利润；调整后的利润 sYt\3/yL'  
adjusted surplus 经调整的盈余额；调整后的盈余额 QT!! KT f  
adjusted value 经调整的价值；调整后的价值 ~E]ct F  
adjustment 调整；修订；理算〔保险〕 &zGf`Zi6*%  
adjustment centre 调剂中心 Z9TUaMhF  
adjustment lag 调整过程的时间差距；调整时差 Sr9)i8x{  
adjustment mechanism 调整机制 I04GQq l  
adjustment of loss 亏损调整 R F)Qsa  
adjustment process 调整过程；调整程序 1;e"3x"  
adjustment range 调整幅度 =V)88@W  
administered exchange rate 受管制汇率 , Ww\C