[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: MZP><Je&  
M%5$-;6~_  
A share Ａ股；甲类股份 mZ5K hPvf8  
abatement of tax 减税；减扣免税额 7f\^VG  
ABN AMRO Bank N.V. 荷兰银行 Qqhb]<z  
above-the-line expenditure 线上项目支出；经常预算支出 > ^v8
N  
above-the-line receipt 线上项目收入；经常预算收入 f`9rTc  
ABSA Asia Limited 南非联合亚洲有限公司 F;Xq:e8  
absolute change 绝对数值变更 ;&^"q{m  
absolute expenditure 实际开支 uQ%HLL-W/  
absolute guideline figure 绝对准则数字 &!YH"{b  
absolute interest 绝对权益 nog\,NT  
absolute order of discharge 绝对破产解除令 '3u]-GU2_  
absolute profit margin 绝对利润幅度 ,^IZ[D>u)  
absolute value 实值；绝对值 hv:Z%D |S  
absolutely vested interest 绝对既得权益 NX""?"q  
absorbed cost 已吸收成本；已分摊成本 B L
5
 
absorption 吸收；分摊；合并 -R$FJbId  
absorption rate 吸收率；摊配率；分摊率 g/X=#!  
ACB Finance Limited 亚洲商业财务有限公司 S7~F*CGBh  
acceptable form of reciprocity 合理的互惠条件 8(_g]u#B;  
acceptable rate 适当利率；适当汇率 np\Q&  
acceptance agreement 承兑协议 gAUQQ  
acceptance for honour 参加承兑 <K[Zl/7I  
acceptor 承兑人；接受人；受票人 $9_.Q/9>  
acceptor for honour 参加承兑人 wY ;8U N  
accident insurance 意外保险 'lRHdD}s  
Accident Insurance Association of Hong Kong 香港意外保险公会 N evvA(M  
accident insurance scheme 意外保险计划 cKYvRe  
accident year basis 意外年度基准 .sR&9FH  
accommodation 通融；贷款 ,WD AcQ8\  
accommodation bill 通融票据；空头票据 8`~3MsE"  
accommodation party 汇票代发人 o>A%}YU  
account balance 帐户余额；帐户结余 yoY)6cn@  
account book 帐簿 4p.{G%h  
account collected in advance 预收款项 IK?$!jh  
account current book 往来帐簿 4"X>_Nt6  
account of after-acquired property 事后取得的财产报告 0(g MR  
account of defaulter 拖欠帐目 v8k^=A:  
account payable 应付帐款 pH:|G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2[YD&  
account receivable 应收帐款 |ShRxE3@'  
account receivable report 应收帐款报表 lg  
account statement 结单；帐单；会计财务报表 fh)`kZDk  
account title 帐户名称；会计科目 q vVZ
A*  
accountant's report 会计师报告 R:R@sU  
Accountant's Report Rules 会计师报告规则 !>@V#I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 IIn\{*|mW  
Accounting Arrangements 《会计安排》 q4ko }jn  
accounting basis 会计基础 wX
ZY5-h4  
accounting by Official Receiver 破产管理署署长呈交的帐目 (@o />T  
Accounting Circular 《会计通告》 \fR:+rbQ&|  
accounting class 会计类别 U(]5U^  
accounting date 记帐日期；会计结算日期 2y7q x1$C  
accounting for money 款项核算 # Ii.tTk  
Accounting Officer 会计主任 {]Iu">*
 
accounting period 会计报告期；会计期 :::f,aCAu  
accounting policy 会计政策；会计方针 j<P%Uy+  
accounting practice 会计惯例 uv!qE1z@':  
accounting principle 会计准则 RF2XJJ  
accounting record 会计记录 ,UZE;lXJ'Q  
accounting report 会计报告 5XUI7Q%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v 4b`19}  
Accounting Society of China 中国会计学会 0fK|}mmZA  
accounting statement 会计报表 'htA! KHF  
accounting system 会计制度；会计系统 wEc5{ b5
M  
accounting transaction 会计事项；帐务交易 <0 idG  
accounting treatment 会计处理 N,,2VSUr  
accounting year 会计年度 t8N9/DZ}Q  
accretion 增值；添加 .u;TeP  
accrual 应计项目；应累算数目 QGj5\{E_  
accrual basis 应计制；权责发生制 % P)}(e6y  
accrual basis accounting 应计制会计；权责发生制会计 @VS5Mg8  
accrue 应累算；应计 {-`
O E  
accrued benefit 应累算利益 WA\f`SRF  
accrued charges 应计费用 :{uUc  
accrued cumulative preference share dividend 应累算的累积优先股股息 S
fFR  
accrued expenses 应累算费用 ]b| @<E7Y  
accrued interest payable 应付利息；应计未付利息 qm5pEort  
accrued interest receivable 应收利息；应计未收利息 k$_]b0D{4  
accrued right 累算权益 >t}D5ah  
accruing profit 应累算的利润 1CVaGD^r{  
accumulated fiscal reserve 累积财政储备  Ph{+uI  
accumulated profit 累积利润；滚存溢利 I_*>E
A  
accumulated reserve 累积储备 7 ~8Fs@  
accumulation of surplus income 累积收益盈余 &
D w~Jq|  
acquired assets 既得资产 7uNI  
acquisition 收购；购置；取得 bK1`a{  
acquisition cost 购置成本 @}!$NI8  
acquisition expenses 购置费用 s9bP6N!,  
acquisition of 100% interest 收购全部股权 j5^ b~F%  
acquisition of control 取得控制权 {/!Gh\i  
acquisition of fixed assets 购置固定资产 B9:0|i!!A`  
acquisition of shell “买壳” becQ5w/~  
acquisition price 收购价 oXkhj,{y5  
act of God 天灾 X}Z%@tL  
acting partner 执事合伙人 }PL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {Dq51  
active partner 积极参与的合伙人 97dI4t<  
active trading 交投活跃 .WE0T|qDX  
actual circulation 实际流通 !|c5@0Wr  
actual cost 实际成本 yuX0Y{:I  
actual expenditure 实际开支；实际支出 x,_Ucc.  
actual income 实际入息；实际收入；实际收益 K(<P" g(  
actual market 现货市场 NmF2E+'  
actual price 现货价；实际价格 a8aqcDs>O  
actual profit 实际利润 AR3=G>hO,  
actual quotation 实盘；实际价位；实际报价 L-$g& -  
actual year basis 按实际年度计算 )d`$2D&iY  
actuals 实货 (Z +C  
actuarial investigation 精算调查 ,jcp"-5#j  
actuarial principle 精算原则 Wh_c<E}&  
actuarial report 精算师报告 )yZE>>3-  
Actuarial Society of Hong Kong 香港精算学会 '=* 5C{  
actuarial valuation 精算师估值 j=S"KVp9NF  
actuary 精算师  N&.p\T&t  
ad referendum agreement 暂定协议；有待覆核的协定 GqxK|G1  
ad valorem duty 从价税；按值征税 our5k
 
ad valorem duty system 从价税制 )D*xOajo+l  
ad valorem fee 从价费 cA2]VL.r>C  
ad valorem tariff 从价关税 EtGr&\,  
additional allowance 额外免税额 0eP~F2<bC  
additional amount for unexpired risk 未过期风险的额外款额 \s'6)_  
additional assessable profit 补加应评税利润 9
`&D  
additional assessment 补加评税 /^G+vhlf\  
additional commitment 额外承担 {'kL]qLg  
additional commitment vote 额外承担拨款 ^umAfk5r?H  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R&xd ic!  
additional dependent parent allowance 供养父母额外免税额 _4Pi>  
additional provision 额外拨款 Cz)D3Df^  
additional stamp duty 附加印花税 c= uORt>  
additional tax 补加税罚款；补加税款 ?,C,q5 T\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 RA/yvr  
adjudged bankrupt 被裁定破产 E}2[Pb)e  
adjudicated bankrupt 裁定破产人 0 fU>L^P_?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `,[ c??h  
adjudication of bankruptcy 裁定破产；宣告破产 e?WR={  
adjudication of insolvency 裁定无力偿还债务 6suc:rp";  
adjusted actual 经调整的实数；调整后的实数 k<H&4Z)d9  
adjusted current assets 经调整的流动资产；调整后的流动资产 PQr N";+  
adjusted figure 经调整的数字；调整后的数额 `^vD4qD|  
adjusted liabilities 经调整的负债；调整后的负债 ZrS!R[  
adjusted loss 经调整的亏损；调整后的亏损 yr'`~[oSCy  
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 ;7>--_?=  
adjusted profit 经调整的利润；调整后的利润 q%Pnx_RB  
adjusted surplus 经调整的盈余额；调整后的盈余额 BW 7[JD  
adjusted value 经调整的价值；调整后的价值 rfoCYsX'  
adjustment 调整；修订；理算〔保险〕 my6T@0R  
adjustment centre 调剂中心 OQvJdjST  
adjustment lag 调整过程的时间差距；调整时差 xd<68%Cn  
adjustment mechanism 调整机制 Rw`s O:eZ  
adjustment of loss 亏损调整 dM$S|,H  
adjustment process 调整过程；调整程序 \O~7X0 <W  
adjustment range 调整幅度 qcF{Kex"  
administered exchange rate 受管制汇率 n3\vq3^?