[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:  Ht|No  
2Pn  
A share Ａ股；甲类股份 C9>tj=yEY  
abatement of tax 减税；减扣免税额 0Ou;MU*v  
ABN AMRO Bank N.V. 荷兰银行 Lh.?G#EM  
above-the-line expenditure 线上项目支出；经常预算支出 8?#4<4Ql8  
above-the-line receipt 线上项目收入；经常预算收入 aHx(~&hRcL  
ABSA Asia Limited 南非联合亚洲有限公司 17g\XC@ Cl  
absolute change 绝对数值变更 cr
Hd$~q,  
absolute expenditure 实际开支 [mX/]31  
absolute guideline figure 绝对准则数字 O|j(CaF  
absolute interest 绝对权益 ))f%3_H  
absolute order of discharge 绝对破产解除令 F0h`>{1%  
absolute profit margin 绝对利润幅度 LdxrS5  
absolute value 实值；绝对值 A_3V1< J`]  
absolutely vested interest 绝对既得权益 U5Say3r  
absorbed cost 已吸收成本；已分摊成本 dU%Q=r
8R  
absorption 吸收；分摊；合并 IGz92&y  
absorption rate 吸收率；摊配率；分摊率 pJ35M  
ACB Finance Limited 亚洲商业财务有限公司 |hms'n0  
acceptable form of reciprocity 合理的互惠条件 vW,dJ[N6jm  
acceptable rate 适当利率；适当汇率 |@#37  
acceptance agreement 承兑协议 >PdYQDyVS  
acceptance for honour 参加承兑 3\_ae2GW  
acceptor 承兑人；接受人；受票人 5u +U^D  
acceptor for honour 参加承兑人 Pf&\2_H3s9  
accident insurance 意外保险 }= OI (Wy  
Accident Insurance Association of Hong Kong 香港意外保险公会 w@w(AFV9/  
accident insurance scheme 意外保险计划 Ay\=&4dv  
accident year basis 意外年度基准 `B6~KZ  
accommodation 通融；贷款 R~OameRR  
accommodation bill 通融票据；空头票据 g-`HKoKe  
accommodation party 汇票代发人 y)iT-$bQ  
account balance 帐户余额；帐户结余 qgREkb0  
account book 帐簿 H]&a}WQ_  
account collected in advance 预收款项 G"w ?{W@  
account current book 往来帐簿 !$&k@#v:  
account of after-acquired property 事后取得的财产报告 sq `f? tA?  
account of defaulter 拖欠帐目 4CA(` _i~  
account payable 应付帐款 Yd]y`J?#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i#Tm] ++  
account receivable 应收帐款 ):"Z7~j=  
account receivable report 应收帐款报表 So>P)d$8+  
account statement 结单；帐单；会计财务报表 >iD&n4TK  
account title 帐户名称；会计科目 7<{g +Q~7*  
accountant's report 会计师报告 m(MPVY<X  
Accountant's Report Rules 会计师报告规则 CqW:m*c  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `x=W)o }  
Accounting Arrangements 《会计安排》 `-a](0QU  
accounting basis 会计基础 AX6z4G  
accounting by Official Receiver 破产管理署署长呈交的帐目 7|4t;F!  
Accounting Circular 《会计通告》 ~uqpF-.  
accounting class 会计类别 k#mQLv  
accounting date 记帐日期；会计结算日期 GJ YXCi  
accounting for money 款项核算 n0|oV
(0FE  
Accounting Officer 会计主任 h| q!Qsnj'  
accounting period 会计报告期；会计期 5( BB`)  
accounting policy 会计政策；会计方针 MmUtBT  
accounting practice 会计惯例 {Up@\
M  
accounting principle 会计准则 hP1}Do  
accounting record 会计记录 j{k]8sI,H]  
accounting report 会计报告 nnr g^F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #E35%7*  
Accounting Society of China 中国会计学会 D7q%rO|F'  
accounting statement 会计报表 qKoD*cl)Za  
accounting system 会计制度；会计系统 Vl=!^T}l+  
accounting transaction 会计事项；帐务交易 q\+khy,k  
accounting treatment 会计处理 hcWYz  
accounting year 会计年度 ['9awgkr/  
accretion 增值；添加
<dzfD;  
accrual 应计项目；应累算数目 G@s]HJ:  
accrual basis 应计制；权责发生制 fTQ_miAlP  
accrual basis accounting 应计制会计；权责发生制会计 .Up\ 0|b  
accrue 应累算；应计 2.''Nt6|  
accrued benefit 应累算利益 VVY#g%(K
 
accrued charges 应计费用 zadn`B#2  
accrued cumulative preference share dividend 应累算的累积优先股股息 $ = uz  
accrued expenses 应累算费用 h#_KO-#.[  
accrued interest payable 应付利息；应计未付利息 <{$0mUn;s|  
accrued interest receivable 应收利息；应计未收利息 5/U|oZM"  
accrued right 累算权益 E?$|`<o{|`  
accruing profit 应累算的利润 p)_v.D3i  
accumulated fiscal reserve 累积财政储备 Fh2$,$ 2  
accumulated profit 累积利润；滚存溢利 :|j,x7&/{  
accumulated reserve 累积储备 yb 7  
accumulation of surplus income 累积收益盈余 =&Dt+f&  
acquired assets 既得资产 ly,3,ok  
acquisition 收购；购置；取得 y"N7r1Pf  
acquisition cost 购置成本 SePPI.n  
acquisition expenses 购置费用 D,cGW,2Nv  
acquisition of 100% interest 收购全部股权
KDx~^OO  
acquisition of control 取得控制权 +7yirp~`K  
acquisition of fixed assets 购置固定资产 |>w>}w`~  
acquisition of shell “买壳” 05$;7xnf(  
acquisition price 收购价 &x~&]  
act of God 天灾 Vz=ByyC  
acting partner 执事合伙人 syuW>Z8s
  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Xz/5Wis4  
active partner 积极参与的合伙人 9\2<#,R1q  
active trading 交投活跃 :.;pRz  
actual circulation 实际流通 =+I~K'2  
actual cost 实际成本 z"cF\F  
actual expenditure 实际开支；实际支出 3Z,J&d`[  
actual income 实际入息；实际收入；实际收益 px|y_.DB2x  
actual market 现货市场 q> ;u'3}  
actual price 现货价；实际价格 "Jd!TLt\x  
actual profit 实际利润 FG-v71!h#  
actual quotation 实盘；实际价位；实际报价 q?R)9E$h  
actual year basis 按实际年度计算 $f++n5I  
actuals 实货 +ZuT\P&kR5  
actuarial investigation 精算调查 \0}!qG![AA  
actuarial principle 精算原则 rE:"8d}z  
actuarial report 精算师报告 d!BQ%a  
Actuarial Society of Hong Kong 香港精算学会 96L-bBtyY  
actuarial valuation 精算师估值 g43j
-[j)  
actuary 精算师 2Fi~GY_  
ad referendum agreement 暂定协议；有待覆核的协定 {2|[7oNT6  
ad valorem duty 从价税；按值征税 G9`;Z^<L  
ad valorem duty system 从价税制 ->BGeP_=|  
ad valorem fee 从价费 U[4Xo&`  
ad valorem tariff 从价关税 A `|Z2  
additional allowance 额外免税额  18(hrj  
additional amount for unexpired risk 未过期风险的额外款额 yH\3*#+  
additional assessable profit 补加应评税利润 C*+gQeK  
additional assessment 补加评税 U;o $=,_p  
additional commitment 额外承担 U8f!yXF'  
additional commitment vote 额外承担拨款 [#+yL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x,CTB  
additional dependent parent allowance 供养父母额外免税额 O)0}yF$0  
additional provision 额外拨款 #3b_#+,  
additional stamp duty 附加印花税 Z&f@)j  
additional tax 补加税罚款；补加税款 4rcNBmA,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x,U'!F  
adjudged bankrupt 被裁定破产 dC&OjBQ  
adjudicated bankrupt 裁定破产人 .G ^-.p  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vbo|q[z  
adjudication of bankruptcy 裁定破产；宣告破产 7WEh'(`  
adjudication of insolvency 裁定无力偿还债务 `"7}'|  
adjusted actual 经调整的实数；调整后的实数 e8WuAI86  
adjusted current assets 经调整的流动资产；调整后的流动资产 6MewQ{hi  
adjusted figure 经调整的数字；调整后的数额 )[t zAaP7  
adjusted liabilities 经调整的负债；调整后的负债 > whcZ.8  
adjusted loss 经调整的亏损；调整后的亏损 Q9i&]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 ?L%BD7  
adjusted profit 经调整的利润；调整后的利润 \wJ2>Q  
adjusted surplus 经调整的盈余额；调整后的盈余额 (D\7EH\9,]  
adjusted value 经调整的价值；调整后的价值 cO8':P5Q  
adjustment 调整；修订；理算〔保险〕 e;|:
W A  
adjustment centre 调剂中心 `Z#0kpXk_  
adjustment lag 调整过程的时间差距；调整时差 nrhzNW
>]  
adjustment mechanism 调整机制 &:>3tFQSH  
adjustment of loss 亏损调整 >)Udb//  
adjustment process 调整过程；调整程序 >,Z[IAU.x5  
adjustment range 调整幅度 Az+k8=?  
administered exchange rate 受管制汇率 &["s/!O1R