[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: m>{a<N  
Y1Q240  
A share Ａ股；甲类股份 lfw|Q@  
abatement of tax 减税；减扣免税额 Wu~cy}\  
ABN AMRO Bank N.V. 荷兰银行 ,B~5;/|  
above-the-line expenditure 线上项目支出；经常预算支出 S;0z%$y  
above-the-line receipt 线上项目收入；经常预算收入 /S{U|GBB%r  
ABSA Asia Limited 南非联合亚洲有限公司 v!`:{)2C  
absolute change 绝对数值变更 /8#e < p  
absolute expenditure 实际开支 5,\-;  
absolute guideline figure 绝对准则数字 c>Tf@Aog>  
absolute interest 绝对权益 DFkDlx  
absolute order of discharge 绝对破产解除令 ,<=gPs;x  
absolute profit margin 绝对利润幅度 -
aq3Lqi  
absolute value 实值；绝对值 nR]*RIp5  
absolutely vested interest 绝对既得权益 v,'k2H  
absorbed cost 已吸收成本；已分摊成本 ^sKdN-{  
absorption 吸收；分摊；合并 ^IgQIN  
absorption rate 吸收率；摊配率；分摊率 x2,;ar\D  
ACB Finance Limited 亚洲商业财务有限公司 J!Q #x
s  
acceptable form of reciprocity 合理的互惠条件 5e3p9K`5  
acceptable rate 适当利率；适当汇率 S zNZY&8 f  
acceptance agreement 承兑协议 7@&mGUALO  
acceptance for honour 参加承兑 }a!ny  
acceptor 承兑人；接受人；受票人 o|$r;<o3R  
acceptor for honour 参加承兑人 [uwn\-  
accident insurance 意外保险 Gb
C@ |  
Accident Insurance Association of Hong Kong 香港意外保险公会 cQkj{u  
accident insurance scheme 意外保险计划 |<Y~\|  
accident year basis 意外年度基准 ;hPVe_/  
accommodation 通融；贷款 hg%iv%1B'  
accommodation bill 通融票据；空头票据 +zwS[P@  
accommodation party 汇票代发人 QQ`tSYgex  
account balance 帐户余额；帐户结余 *>/w,E]  
account book 帐簿 fH@cC`  
account collected in advance 预收款项  Q 'ZZQ  
account current book 往来帐簿 >V?W_oM)  
account of after-acquired property 事后取得的财产报告 ch2m Ei(  
account of defaulter 拖欠帐目 {)iiu   
account payable 应付帐款 :>}7^1I  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 L@'2}7N1%  
account receivable 应收帐款 q*Oj5;  
account receivable report 应收帐款报表 !</U"P:L  
account statement 结单；帐单；会计财务报表 lVuBo&  
account title 帐户名称；会计科目 Q;N)$Xx  
accountant's report 会计师报告 =0L%<@yA  
Accountant's Report Rules 会计师报告规则 qnHjwMi  
accounting and auditing procedure 会计与审计程序；会计与核数程序 cTz@ga;!mI  
Accounting Arrangements 《会计安排》 9M^5<8:  
accounting basis 会计基础 F Uz1P  
accounting by Official Receiver 破产管理署署长呈交的帐目 >z~_s6#CP  
Accounting Circular 《会计通告》 RH{+8?0  
accounting class 会计类别 QLU <%w:B  
accounting date 记帐日期；会计结算日期 q:nUn?zB  
accounting for money 款项核算 k`o8(zPb  
Accounting Officer 会计主任 tU$n3Bg  
accounting period 会计报告期；会计期 <"K2t Tg.  
accounting policy 会计政策；会计方针 q %j8Js  
accounting practice 会计惯例 =jKu=!QPq  
accounting principle 会计准则 +PnuWK$  
accounting record 会计记录 mU(v9Jpf7  
accounting report 会计报告 h oO847  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yZ!~m3Q  
Accounting Society of China 中国会计学会 eIy:5/s  
accounting statement 会计报表 ^I|i9MH  
accounting system 会计制度；会计系统 s$zm)y5  
accounting transaction 会计事项；帐务交易 Y}xM&%  
accounting treatment 会计处理 8b
QXC+bK  
accounting year 会计年度 Buso `G
 
accretion 增值；添加 KWeE!f 7G  
accrual 应计项目；应累算数目 |Eh2#K0x4G  
accrual basis 应计制；权责发生制 "N">RjJ"  
accrual basis accounting 应计制会计；权责发生制会计 ]8R@2L3s  
accrue 应累算；应计 t^Lb}A#$4  
accrued benefit 应累算利益 auB 931|  
accrued charges 应计费用 urE7ZKdI  
accrued cumulative preference share dividend 应累算的累积优先股股息 $IS!GS&:  
accrued expenses 应累算费用 (,ik:j  
accrued interest payable 应付利息；应计未付利息 R>Dr1fc}  
accrued interest receivable 应收利息；应计未收利息 daP_Kz/2K  
accrued right 累算权益 lxCAZa\  
accruing profit 应累算的利润 ?(U;T!n  
accumulated fiscal reserve 累积财政储备 =fH5r_n  
accumulated profit 累积利润；滚存溢利 Z"'*A\r2  
accumulated reserve 累积储备  *  ]  
accumulation of surplus income 累积收益盈余 Tt9cX}&&  
acquired assets 既得资产 N34-z|"q  
acquisition 收购；购置；取得 WVsj  
acquisition cost 购置成本 5
~Ek_B  
acquisition expenses 购置费用 00'SceL=`  
acquisition of 100% interest 收购全部股权 /}2Y-GOU  
acquisition of control 取得控制权 b%*`}B  
acquisition of fixed assets 购置固定资产 x_I*6?  
acquisition of shell “买壳” (,t[`z  
acquisition price 收购价 w N`Njm9!  
act of God 天灾 l*]hUPJ  
acting partner 执事合伙人 D"-Wo}"8O'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,;
5 %&T  
active partner 积极参与的合伙人 PH&Q
w2(Sx  
active trading 交投活跃 JWaWOk(t=?  
actual circulation 实际流通 6]Q#4  
actual cost 实际成本 <wb6)U.  
actual expenditure 实际开支；实际支出 Nd "IW${Kg  
actual income 实际入息；实际收入；实际收益 DAiS|x  
actual market 现货市场 sV-PR]  
actual price 现货价；实际价格 Q"U%]2@=  
actual profit 实际利润 )iiaT~ ]  
actual quotation 实盘；实际价位；实际报价 oK-d58 sM  
actual year basis 按实际年度计算 !q,7@W3i  
actuals 实货 %'i_iF8.  
actuarial investigation 精算调查 ItvcN  
actuarial principle 精算原则 CshME\ /  
actuarial report 精算师报告 < qab\M0W  
Actuarial Society of Hong Kong 香港精算学会 us
~cIGm  
actuarial valuation 精算师估值 TmftEw>u  
actuary 精算师 J)yg<*/3  
ad referendum agreement 暂定协议；有待覆核的协定 d (x'\4(K  
ad valorem duty 从价税；按值征税 j1qU 4#Y  
ad valorem duty system 从价税制 BfCM\ij  
ad valorem fee 从价费 T@{ab1KV  
ad valorem tariff 从价关税 G u_\ySV/y  
additional allowance 额外免税额 J=78p#XUg  
additional amount for unexpired risk 未过期风险的额外款额 ybsw{[X>M  
additional assessable profit 补加应评税利润 GDC@s<[k  
additional assessment 补加评税 0G-obHe0  
additional commitment 额外承担 :j .:t  
additional commitment vote 额外承担拨款 M*qE)dZjS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kr~n5WiAZ  
additional dependent parent allowance 供养父母额外免税额 ?<^8,H  
additional provision 额外拨款 V sx
 I  
additional stamp duty 附加印花税 Lfcy#3!  
additional tax 补加税罚款；补加税款 K> 4w
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "adic?5  
adjudged bankrupt 被裁定破产 ^'`(E_2u  
adjudicated bankrupt 裁定破产人 i ]8bj5j{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3u[8;1}7Q  
adjudication of bankruptcy 裁定破产；宣告破产 .)+c01  
adjudication of insolvency 裁定无力偿还债务 P(Rl/eyRM  
adjusted actual 经调整的实数；调整后的实数 1\UU "  
adjusted current assets 经调整的流动资产；调整后的流动资产 $:oC\K6  
adjusted figure 经调整的数字；调整后的数额 `JDZR:bMaT  
adjusted liabilities 经调整的负债；调整后的负债 <XG]aYBR  
adjusted loss 经调整的亏损；调整后的亏损 L~)8Q(f  
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 4H,c;g=!  
adjusted profit 经调整的利润；调整后的利润 j;E$7QH[  
adjusted surplus 经调整的盈余额；调整后的盈余额 n.a2%,|v  
adjusted value 经调整的价值；调整后的价值 2)}*'_
E9  
adjustment 调整；修订；理算〔保险〕 (0#$%US\  
adjustment centre 调剂中心 F(."nUrf  
adjustment lag 调整过程的时间差距；调整时差 EVZ1Z  
adjustment mechanism 调整机制 d>mZY66P  
adjustment of loss 亏损调整 =H23eOS_#  
adjustment process 调整过程；调整程序 _eq$C=3Ta  
adjustment range 调整幅度 ]NBx5m+y@i  
administered exchange rate 受管制汇率 "0Z/|&