[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: a36<S0R  
FR&RIFy  
A share Ａ股；甲类股份 BBX4^;t  
abatement of tax 减税；减扣免税额  `>V.}K^4  
ABN AMRO Bank N.V. 荷兰银行 -vMP{,  
above-the-line expenditure 线上项目支出；经常预算支出 7J_H Ox#  
above-the-line receipt 线上项目收入；经常预算收入 F"q3p4-<>  
ABSA Asia Limited 南非联合亚洲有限公司 1+^c
3Dd`  
absolute change 绝对数值变更 w-KtxG(  
absolute expenditure 实际开支 (z[cf|he  
absolute guideline figure 绝对准则数字 ,Ya&M@^Z  
absolute interest 绝对权益 XDn$=`2  
absolute order of discharge 绝对破产解除令 (GeJBw
,Q  
absolute profit margin 绝对利润幅度 e'jR<ln|  
absolute value 实值；绝对值 {kC]x2 U  
absolutely vested interest 绝对既得权益 sU8D;ML7  
absorbed cost 已吸收成本；已分摊成本 BH}u\K  
absorption 吸收；分摊；合并 TiOvrp7B  
absorption rate 吸收率；摊配率；分摊率 Bg3^BOT  
ACB Finance Limited 亚洲商业财务有限公司 a; "+Py  
acceptable form of reciprocity 合理的互惠条件 71~V*  
acceptable rate 适当利率；适当汇率 N9i>81tY  
acceptance agreement 承兑协议 ZK;HW  
acceptance for honour 参加承兑 x&;SLEM   
acceptor 承兑人；接受人；受票人 8z+ CYeV  
acceptor for honour 参加承兑人 -Ju!2by  
accident insurance 意外保险 jQc0_F\  
Accident Insurance Association of Hong Kong 香港意外保险公会 6 2LZ}yn_"  
accident insurance scheme 意外保险计划 w<'mV^S  
accident year basis 意外年度基准 F8
pLA@7[  
accommodation 通融；贷款 W6)A":`  
accommodation bill 通融票据；空头票据 :!R+/5a  
accommodation party 汇票代发人 JsH9IK:  
account balance 帐户余额；帐户结余 Gf"/fpeQx  
account book 帐簿 eVy,7goh  
account collected in advance 预收款项 ICGBU>Db  
account current book 往来帐簿 <mpkkCl,  
account of after-acquired property 事后取得的财产报告 hWUZn``U$|  
account of defaulter 拖欠帐目 4g6d6~098;  
account payable 应付帐款 `'g%z: ~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 rod{77  
account receivable 应收帐款 (j '[t  
account receivable report 应收帐款报表 UE(%R1Py  
account statement 结单；帐单；会计财务报表 6VA@;g0$  
account title 帐户名称；会计科目 )37|rB
E  
accountant's report 会计师报告 KQEnC`Nz  
Accountant's Report Rules 会计师报告规则 Kj'uTEM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 GI/g@RV  
Accounting Arrangements 《会计安排》 N[AX29  
accounting basis 会计基础 8&3G|m1-2  
accounting by Official Receiver 破产管理署署长呈交的帐目 1X=}  
Accounting Circular 《会计通告》 v67o>`<$  
accounting class 会计类别 nzU@}/A/  
accounting date 记帐日期；会计结算日期 3.8d"  
accounting for money 款项核算 d/"e3S1  
Accounting Officer 会计主任 |n~-LH++  
accounting period 会计报告期；会计期 chxO*G  
accounting policy 会计政策；会计方针 vmL0H)q  
accounting practice 会计惯例 7ZN0_Qs  
accounting principle 会计准则 &u.t5m7(  
accounting record 会计记录 IAg#YFI  
accounting report 会计报告 _PJd1P.k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JD,/oL.KA  
Accounting Society of China 中国会计学会 r=u>TA$  
accounting statement 会计报表 M[SWMVN{  
accounting system 会计制度；会计系统 Uc6P@O*,  
accounting transaction 会计事项；帐务交易 TJ+yBMd*%  
accounting treatment 会计处理 Lg-Sxz}P!  
accounting year 会计年度 G!wFG-Y}  
accretion 增值；添加 p6|0JBm  
accrual 应计项目；应累算数目 d?'q(6&H  
accrual basis 应计制；权责发生制 0p8 (Q  
accrual basis accounting 应计制会计；权责发生制会计 f~t*8rG~m  
accrue 应累算；应计 ^xFZ;Yf  
accrued benefit 应累算利益 @*!8  
accrued charges 应计费用 !Ag W@  
accrued cumulative preference share dividend 应累算的累积优先股股息 `N$<]i]s5  
accrued expenses 应累算费用 ,|}Pof=]xk  
accrued interest payable 应付利息；应计未付利息 (oxe'\  
accrued interest receivable 应收利息；应计未收利息 `Fnt#F}  
accrued right 累算权益 u|i.6:/=  
accruing profit 应累算的利润 R{u/r%  
accumulated fiscal reserve 累积财政储备 tKu'Q;J  
accumulated profit 累积利润；滚存溢利 d'q,:="c  
accumulated reserve 累积储备 BlMc<k  
accumulation of surplus income 累积收益盈余 hjs[$,1  
acquired assets 既得资产 !Yd7&#s  
acquisition 收购；购置；取得 X)x$h{ OE  
acquisition cost 购置成本 fn]f$n*`  
acquisition expenses 购置费用 83e{rcs  
acquisition of 100% interest 收购全部股权 ^*`hJ48u  
acquisition of control 取得控制权 !3E33
 
acquisition of fixed assets 购置固定资产 xXQDHc-Ba  
acquisition of shell “买壳” 6]1cy&SG  
acquisition price 收购价 [ lW~v:W  
act of God 天灾 v?vm-e  
acting partner 执事合伙人 ]+Ik/+Nz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Dz3=k
sXZ  
active partner 积极参与的合伙人 %9C_p]P*  
active trading 交投活跃 3%p^>D\  
actual circulation 实际流通 ET.c8K1f  
actual cost 实际成本 %dw@;IZ#8{  
actual expenditure 实际开支；实际支出 @FU9!  
actual income 实际入息；实际收入；实际收益 &3#19v7/  
actual market 现货市场 Pm*FA8a7  
actual price 现货价；实际价格 G&y< lh
 
actual profit 实际利润 /-4rcC  
actual quotation 实盘；实际价位；实际报价 ,*!HN &  
actual year basis 按实际年度计算 <xv@us7  
actuals 实货 C5"=%v[gQv  
actuarial investigation 精算调查 q&]I  
actuarial principle 精算原则 jv_z%
`  
actuarial report 精算师报告 DSf  
Actuarial Society of Hong Kong 香港精算学会 j]~;|V5Z  
actuarial valuation 精算师估值 _[
SW89zk  
actuary 精算师 A0~uv4MC  
ad referendum agreement 暂定协议；有待覆核的协定 xy;u"JY*  
ad valorem duty 从价税；按值征税 `v) :|Q  
ad valorem duty system 从价税制 VB=$D|Ll  
ad valorem fee 从价费 `\Z7It?aDs  
ad valorem tariff 从价关税 =K
qb V{!  
additional allowance 额外免税额 XA PqRJ*Z  
additional amount for unexpired risk 未过期风险的额外款额 HtFc+%=  
additional assessable profit 补加应评税利润 
<m7
m  
additional assessment 补加评税 c%tb6@C  
additional commitment 额外承担 ^qvN:v$1  
additional commitment vote 额外承担拨款 F5s Pd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6
N+]g/_a  
additional dependent parent allowance 供养父母额外免税额 m?*}yM  
additional provision 额外拨款 KFZ2%:
6>  
additional stamp duty 附加印花税 &![3{G"+>l  
additional tax 补加税罚款；补加税款 M5\$+Tu  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ))ArM-02  
adjudged bankrupt 被裁定破产 bYt[/K,  
adjudicated bankrupt 裁定破产人 2nz^%pLT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 apy9B6%PJ+  
adjudication of bankruptcy 裁定破产；宣告破产 zp.-=)D4e  
adjudication of insolvency 裁定无力偿还债务 
CvkZ<i){  
adjusted actual 经调整的实数；调整后的实数 |0^~S  
adjusted current assets 经调整的流动资产；调整后的流动资产 wX/0.aZ|  
adjusted figure 经调整的数字；调整后的数额 csK;GSp}  
adjusted liabilities 经调整的负债；调整后的负债 xNAX)v3Z  
adjusted loss 经调整的亏损；调整后的亏损 ,#?iu?i/  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 L/*D5k%J  
adjusted profit 经调整的利润；调整后的利润 m!#'4  
adjusted surplus 经调整的盈余额；调整后的盈余额 ykMd H:  
adjusted value 经调整的价值；调整后的价值 2;2FyKF(  
adjustment 调整；修订；理算〔保险〕 |[./jg"  
adjustment centre 调剂中心 UmEc") 3  
adjustment lag 调整过程的时间差距；调整时差 h[*:\P`  
adjustment mechanism 调整机制 +V Oczl=  
adjustment of loss 亏损调整 Bl$Hg,in-  
adjustment process 调整过程；调整程序 {#U3A_y  
adjustment range 调整幅度 Ar{7H)V:  
administered exchange rate 受管制汇率 e)BU6m%