[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: 7'FDI`e[  
mFa yU w  
A share Ａ股；甲类股份 Bp\io$(%  
abatement of tax 减税；减扣免税额 ^vm[`M  
ABN AMRO Bank N.V. 荷兰银行 [rqe;00]  
above-the-line expenditure 线上项目支出；经常预算支出 Y~1}B_  
above-the-line receipt 线上项目收入；经常预算收入 :b>Z|7g?  
ABSA Asia Limited 南非联合亚洲有限公司 =1^a/  
absolute change 绝对数值变更 )ufHk  
absolute expenditure 实际开支 n ! qm  
absolute guideline figure 绝对准则数字 uZZ[`PA(  
absolute interest 绝对权益 L5T)_iQ5  
absolute order of discharge 绝对破产解除令 IcL3.(!]l  
absolute profit margin 绝对利润幅度 %9M; MK  
absolute value 实值；绝对值 Z{#^lhHx  
absolutely vested interest 绝对既得权益 )|LX_kyW  
absorbed cost 已吸收成本；已分摊成本 5!#"
8|oY  
absorption 吸收；分摊；合并 4 E3@O  
absorption rate 吸收率；摊配率；分摊率 OfTcF_%  
ACB Finance Limited 亚洲商业财务有限公司 fLI@;*hL0  
acceptable form of reciprocity 合理的互惠条件 7qE V5!  
acceptable rate 适当利率；适当汇率 a2/r$Tgm  
acceptance agreement 承兑协议 =\4w" /Y  
acceptance for honour 参加承兑 dQM# -t4*  
acceptor 承兑人；接受人；受票人 Tp`)cdcC[  
acceptor for honour 参加承兑人 rQ}4\PTi  
accident insurance 意外保险 z+" :,#  
Accident Insurance Association of Hong Kong 香港意外保险公会 R $'}Z  
accident insurance scheme 意外保险计划 };9dd3X  
accident year basis 意外年度基准 UShn)3F  
accommodation 通融；贷款 2DQ'h}BI  
accommodation bill 通融票据；空头票据 hD<z^j+  
accommodation party 汇票代发人 d\;M F  
account balance 帐户余额；帐户结余 3JW9G04.  
account book 帐簿 $pk3d+0B  
account collected in advance 预收款项 u M zefRN  
account current book 往来帐簿  p<*-B  
account of after-acquired property 事后取得的财产报告 b]RCe^E1  
account of defaulter 拖欠帐目 8e>;E  
account payable 应付帐款 y=h2_jt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,_NO[+5U  
account receivable 应收帐款 -D:J$d 6R<  
account receivable report 应收帐款报表 EoU}@MjM~  
account statement 结单；帐单；会计财务报表 CyG@  
account title 帐户名称；会计科目 |D]jdd@!a2  
accountant's report 会计师报告 6FEtq,;0w  
Accountant's Report Rules 会计师报告规则 $L</{bXW  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %J.Rm0F
D:  
Accounting Arrangements 《会计安排》 ([f6\Pw\ <  
accounting basis 会计基础 N)poe2[  
accounting by Official Receiver 破产管理署署长呈交的帐目 VPN@q<BV  
Accounting Circular 《会计通告》 W[^XG\  
accounting class 会计类别 ;k b^mJE  
accounting date 记帐日期；会计结算日期 zN5i}U=|r  
accounting for money 款项核算 7h&xfrSrD  
Accounting Officer 会计主任 Br#]FB|
tD  
accounting period 会计报告期；会计期 EzNmsbtZ(  
accounting policy 会计政策；会计方针 -HoPECe  
accounting practice 会计惯例 (59<Zo  
accounting principle 会计准则 FC]? T  
accounting record 会计记录 9HTb  
accounting report 会计报告 M8juab%y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^[zF_df  
Accounting Society of China 中国会计学会 U7PA%  
accounting statement 会计报表 AO']Kmm  
accounting system 会计制度；会计系统 {+C>^b  
accounting transaction 会计事项；帐务交易 g"T~)SQP  
accounting treatment 会计处理 PI?-gc?[  
accounting year 会计年度 8:s3Q`O  
accretion 增值；添加 )3)L  
accrual 应计项目；应累算数目 W:5m8aE\  
accrual basis 应计制；权责发生制 y|MW-|0=!  
accrual basis accounting 应计制会计；权责发生制会计 d+&V^qLJ  
accrue 应累算；应计 Q 5@~0  
accrued benefit 应累算利益 vjXvjv{t  
accrued charges 应计费用 }WCz*v1Wq  
accrued cumulative preference share dividend 应累算的累积优先股股息 GuDus2#+  
accrued expenses 应累算费用 JpuW !I  
accrued interest payable 应付利息；应计未付利息 mD)N
h  
accrued interest receivable 应收利息；应计未收利息 5lU`o   
accrued right 累算权益 x(S064  
accruing profit 应累算的利润
4&y_+  
accumulated fiscal reserve 累积财政储备 4yBe(&N-d  
accumulated profit 累积利润；滚存溢利 Nju7!yVM_  
accumulated reserve 累积储备 Hfc^<q4a.  
accumulation of surplus income 累积收益盈余 {g @ *jo&  
acquired assets 既得资产 %< W1y  
acquisition 收购；购置；取得 _&dGo(B  
acquisition cost 购置成本 "\>3mVOb  
acquisition expenses 购置费用 !o.g2  
acquisition of 100% interest 收购全部股权 <c\aZ9+V  
acquisition of control 取得控制权 {Ua5bSbh  
acquisition of fixed assets 购置固定资产 ax3:rl  
acquisition of shell “买壳” 55!9U:{  
acquisition price 收购价 f ~Fus  
act of God 天灾 LZoth+:  
acting partner 执事合伙人 ,$}Q #q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }XXE hO O  
active partner 积极参与的合伙人 u@
gYEx}  
active trading 交投活跃 0c3G_I=  
actual circulation 实际流通 _8S).*  
actual cost 实际成本 %hTe%(e  
actual expenditure 实际开支；实际支出 /4T%&#6s  
actual income 实际入息；实际收入；实际收益 +pFz&)?  
actual market 现货市场 @C!q S7k)  
actual price 现货价；实际价格 ,U7hzBj8k  
actual profit 实际利润 *=sU+x&X  
actual quotation 实盘；实际价位；实际报价 >K &b,o,[  
actual year basis 按实际年度计算 BryMq !  
actuals 实货 }Ns_RS$  
actuarial investigation 精算调查 p[/n[@<8=  
actuarial principle 精算原则 1gt[_P2u  
actuarial report 精算师报告 Yb6\+}th  
Actuarial Society of Hong Kong 香港精算学会 b#y}VY)?  
actuarial valuation 精算师估值 RV($G8U  
actuary 精算师 5S7Z]DXiT8  
ad referendum agreement 暂定协议；有待覆核的协定 zh4o<f:-  
ad valorem duty 从价税；按值征税 t6"4+:c!>  
ad valorem duty system 从价税制 &G"]v]V  
ad valorem fee 从价费 1/f vk  
ad valorem tariff 从价关税 MRC5c:(  
additional allowance 额外免税额 +Rh'VZJs  
additional amount for unexpired risk 未过期风险的额外款额 Fj&vWj`*  
additional assessable profit 补加应评税利润 ZHF@k'vm/9  
additional assessment 补加评税 Ec[:6}  
additional commitment 额外承担 0SDCo\  
additional commitment vote 额外承担拨款 _E"[%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %!=YNm  
additional dependent parent allowance 供养父母额外免税额 Q3KBG8  
additional provision 额外拨款 B#gmT2L  
additional stamp duty 附加印花税 )l"0:1Ig  
additional tax 补加税罚款；补加税款 [cH/Y2[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vIG,!^*3  
adjudged bankrupt 被裁定破产 $_ NaxV  
adjudicated bankrupt 裁定破产人 +amvQ];?Q8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %EpK=;51U  
adjudication of bankruptcy 裁定破产；宣告破产 #2MwmIeA  
adjudication of insolvency 裁定无力偿还债务  qJK^i.e  
adjusted actual 经调整的实数；调整后的实数 F-R`'{ ka  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~q4y'dBy*  
adjusted figure 经调整的数字；调整后的数额 K)v(Z"  
adjusted liabilities 经调整的负债；调整后的负债 Ltj}>.+  
adjusted loss 经调整的亏损；调整后的亏损 F0!r9U((  
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 $wN.~"T  
adjusted profit 经调整的利润；调整后的利润 7]^Cg;EtM:  
adjusted surplus 经调整的盈余额；调整后的盈余额 4v!@9.!vQ  
adjusted value 经调整的价值；调整后的价值 %z.G3\s0  
adjustment 调整；修订；理算〔保险〕 i3GvTg-X  
adjustment centre 调剂中心 |z4/4Y@  
adjustment lag 调整过程的时间差距；调整时差 O3_Mrn(R  
adjustment mechanism 调整机制 ENmo^O#,u  
adjustment of loss 亏损调整 /qC YNwWH9  
adjustment process 调整过程；调整程序 )CmuC@ Q"  
adjustment range 调整幅度 a=J?[qrx  
administered exchange rate 受管制汇率 2Fh_