[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: R~8gw^w![  
Q :eIq<erY  
A share Ａ股；甲类股份 2 P+RfE`o  
abatement of tax 减税；减扣免税额 ;Q&38qI  
ABN AMRO Bank N.V. 荷兰银行 E@TX>M-&  
above-the-line expenditure 线上项目支出；经常预算支出 R5 47  
above-the-line receipt 线上项目收入；经常预算收入 %])-+T  
ABSA Asia Limited 南非联合亚洲有限公司 |0FRKD]  
absolute change 绝对数值变更 E0[!jZ:c  
absolute expenditure 实际开支 HmKvu"3  
absolute guideline figure 绝对准则数字 %<$CH],%  
absolute interest 绝对权益 %41dVnWB^4  
absolute order of discharge 绝对破产解除令 W"S,~y  
absolute profit margin 绝对利润幅度 ]\5@N7h  
absolute value 实值；绝对值 @Tb T  
absolutely vested interest 绝对既得权益 },'hhj]O  
absorbed cost 已吸收成本；已分摊成本 6g4CUP'Y  
absorption 吸收；分摊；合并 - {<` Z  
absorption rate 吸收率；摊配率；分摊率 cnvxTI<  
ACB Finance Limited 亚洲商业财务有限公司 bcL>S$B  
acceptable form of reciprocity 合理的互惠条件 !t "uNlN  
acceptable rate 适当利率；适当汇率 }MP2)6  
acceptance agreement 承兑协议 R9&T 0Qf  
acceptance for honour 参加承兑 3l
H#+@  
acceptor 承兑人；接受人；受票人 [0.>:wT  
acceptor for honour 参加承兑人 !3U1HS-i62  
accident insurance 意外保险 i@e.Uzn  
Accident Insurance Association of Hong Kong 香港意外保险公会 Oh6_Bci  
accident insurance scheme 意外保险计划 o_&.R  
accident year basis 意外年度基准 &&$/>[0=.  
accommodation 通融；贷款 N[X%tf\L]F  
accommodation bill 通融票据；空头票据 qd{o64;|  
accommodation party 汇票代发人 }'$6EgX  
account balance 帐户余额；帐户结余 aGVzg$  
account book 帐簿 #3u3WTk+  
account collected in advance 预收款项 q# gZ\V$I  
account current book 往来帐簿 nV38Mj2U  
account of after-acquired property 事后取得的财产报告 %Y%+K5;AZ  
account of defaulter 拖欠帐目 F7a &-  
account payable 应付帐款 `%AFKmc^;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H
t+ng  
account receivable 应收帐款 vE/g{~[5  
account receivable report 应收帐款报表 WS9n.opl}  
account statement 结单；帐单；会计财务报表 g!~&PT)*  
account title 帐户名称；会计科目 Hb'fEo r  
accountant's report 会计师报告 o_/C9[:  
Accountant's Report Rules 会计师报告规则 Gp9>R~$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 u dtsq"U_%  
Accounting Arrangements 《会计安排》 SFoF]U09
 
accounting basis 会计基础 VOwt2&mZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 8=gr F  
Accounting Circular 《会计通告》 mXlXB# N  
accounting class 会计类别 l2GMVAca  
accounting date 记帐日期；会计结算日期 I=D{(%+^d  
accounting for money 款项核算 qyl~*r*  
Accounting Officer 会计主任 6nt$o)[  
accounting period 会计报告期；会计期 V\ch0i 1  
accounting policy 会计政策；会计方针 L`FsK64@  
accounting practice 会计惯例 j>gO]*BX~  
accounting principle 会计准则 AKx\U?ei7  
accounting record 会计记录 gXI_S9z  
accounting report 会计报告 X +;Q=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B) &BqZ&  
Accounting Society of China 中国会计学会 R<LW*8  
accounting statement 会计报表 ~6U@*Svk  
accounting system 会计制度；会计系统 S1uW`zQ!+_  
accounting transaction 会计事项；帐务交易 ]n?a h  
accounting treatment 会计处理 OzBo*X/p  
accounting year 会计年度 qMYR\4"$  
accretion 增值；添加 #W 1`vke3  
accrual 应计项目；应累算数目 OQ#gQ6;?
0  
accrual basis 应计制；权责发生制 ~c ;7me.  
accrual basis accounting 应计制会计；权责发生制会计 efMv1>{  
accrue 应累算；应计 .6!]RA5!=  
accrued benefit 应累算利益 q9pBS1Ej  
accrued charges 应计费用 I5'^tBf[{  
accrued cumulative preference share dividend 应累算的累积优先股股息 n-,~Bp [  
accrued expenses 应累算费用 ']$ttfJB  
accrued interest payable 应付利息；应计未付利息 z%ljEI"<C  
accrued interest receivable 应收利息；应计未收利息 S
As'u"EB  
accrued right 累算权益 N\H{p%8  
accruing profit 应累算的利润 ERL(>)  
accumulated fiscal reserve 累积财政储备 v3S{dX<  
accumulated profit 累积利润；滚存溢利 @SPmb o  
accumulated reserve 累积储备 aFo%B; 8m  
accumulation of surplus income 累积收益盈余 Bp^>R`,  
acquired assets 既得资产 T7m rOp  
acquisition 收购；购置；取得 ig; ~ T  
acquisition cost 购置成本 aO "JT  
acquisition expenses 购置费用 ec1
snMY  
acquisition of 100% interest 收购全部股权 HT A-L>Cee  
acquisition of control 取得控制权 5gF}7D@  
acquisition of fixed assets 购置固定资产 0VoC|,$U  
acquisition of shell “买壳” j='
Ne5X1  
acquisition price 收购价 )[9L|o5D  
act of God 天灾 w|Zq5|[
  
acting partner 执事合伙人 {x
EX_$nv  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N<Bi.\XC  
active partner 积极参与的合伙人 ""Drf=]  
active trading 交投活跃 dp)lHBV  
actual circulation 实际流通 ksDG8^9>]  
actual cost 实际成本 cWF vYF  
actual expenditure 实际开支；实际支出 Z>QSZ48=  
actual income 实际入息；实际收入；实际收益 6e
|  
actual market 现货市场 GD[~4G  
actual price 现货价；实际价格  t 8GJ;  
actual profit 实际利润 z-7F,$  
actual quotation 实盘；实际价位；实际报价  _?kf9.  
actual year basis 按实际年度计算 NXeo&+F  
actuals 实货 }C"#b\A2  
actuarial investigation 精算调查 _I{&5V~z  
actuarial principle 精算原则 2:p2u1Q O  
actuarial report 精算师报告 b${Kj3(  
Actuarial Society of Hong Kong 香港精算学会 68I4MZK>4  
actuarial valuation 精算师估值 dmlh;Z  
actuary 精算师 L8bq3Q'p  
ad referendum agreement 暂定协议；有待覆核的协定 [FiXsYb.8  
ad valorem duty 从价税；按值征税 +Ya-h~7;g#  
ad valorem duty system 从价税制 xR#hU;E}  
ad valorem fee 从价费 ip>dHj z  
ad valorem tariff 从价关税 _tjFb_}Q  
additional allowance 额外免税额 `R:<(:  
additional amount for unexpired risk 未过期风险的额外款额 Tj:+:B(HB  
additional assessable profit 补加应评税利润 i;|%hDNWA  
additional assessment 补加评税 NLz$jk%=g  
additional commitment 额外承担 '2# 0UdG  
additional commitment vote 额外承担拨款 -vjjcyTt  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6h+/C]4  
additional dependent parent allowance 供养父母额外免税额 }a<MVG:>SF  
additional provision 额外拨款 pQVi&(M  
additional stamp duty 附加印花税 gLpWfT29V  
additional tax 补加税罚款；补加税款 E&&80[tN]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 X/7: *  
adjudged bankrupt 被裁定破产 *D<sk7  
adjudicated bankrupt 裁定破产人 0-|1}/{4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2lp.Td`{  
adjudication of bankruptcy 裁定破产；宣告破产 Z@I%ppd  
adjudication of insolvency 裁定无力偿还债务 -\NB*|9m|  
adjusted actual 经调整的实数；调整后的实数 i"e)LJz  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;U7\pc;S  
adjusted figure 经调整的数字；调整后的数额 "{V,(w8Dt  
adjusted liabilities 经调整的负债；调整后的负债 'rR\H2b   
adjusted loss 经调整的亏损；调整后的亏损 !)\`U/.W  
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 >_F&oA#  
adjusted profit 经调整的利润；调整后的利润 (|6q N  
adjusted surplus 经调整的盈余额；调整后的盈余额 efbt\j6@%2  
adjusted value 经调整的价值；调整后的价值 wfZ'T#1  
adjustment 调整；修订；理算〔保险〕 zkd#vAY(A  
adjustment centre 调剂中心 3_ zI$Z  
adjustment lag 调整过程的时间差距；调整时差 3c9[FZ@ya  
adjustment mechanism 调整机制 a,j!B hu  
adjustment of loss 亏损调整 kW,
yZ.?f  
adjustment process 调整过程；调整程序 [j!0R'T  
adjustment range 调整幅度 (g4g-"rc  
administered exchange rate 受管制汇率 Q z/pz_}