[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: 2({| LQqk  
\U<d)j/  
A share Ａ股；甲类股份 bg5i+a ,?  
abatement of tax 减税；减扣免税额 tn;{r  
ABN AMRO Bank N.V. 荷兰银行 &Im-@rV!  
above-the-line expenditure 线上项目支出；经常预算支出  kGAB'  
above-the-line receipt 线上项目收入；经常预算收入 P(!%P
p  
ABSA Asia Limited 南非联合亚洲有限公司 6xFchdMG{m  
absolute change 绝对数值变更 ~])Q[/=p  
absolute expenditure 实际开支 &eb8k2S  
absolute guideline figure 绝对准则数字 @Z5,j)  
absolute interest 绝对权益 ^<_rE-k  
absolute order of discharge 绝对破产解除令 Z3U%Afl2{  
absolute profit margin 绝对利润幅度 Vh
a,r
Ii  
absolute value 实值；绝对值 g_JQW(_  
absolutely vested interest 绝对既得权益 P`avn  
absorbed cost 已吸收成本；已分摊成本 7K1_$vd  
absorption 吸收；分摊；合并 v\E6N2.S  
absorption rate 吸收率；摊配率；分摊率 B|.A6:1g+  
ACB Finance Limited 亚洲商业财务有限公司 sN K^.0  
acceptable form of reciprocity 合理的互惠条件 CF:L#r  
acceptable rate 适当利率；适当汇率 $)$_}^.k  
acceptance agreement 承兑协议 Ezev ^O]
 
acceptance for honour 参加承兑 bVzJOBe  
acceptor 承兑人；接受人；受票人 z4(`>z2a  
acceptor for honour 参加承兑人 ilyF1=bp  
accident insurance 意外保险 JXHf$k  
Accident Insurance Association of Hong Kong 香港意外保险公会 7yjun|Lt}X  
accident insurance scheme 意外保险计划 YP[8d,  
accident year basis 意外年度基准 3Kc9*]D  
accommodation 通融；贷款 ]L2b|a3  
accommodation bill 通融票据；空头票据 ^Vi{ ._r  
accommodation party 汇票代发人 %{rPA3Xoy  
account balance 帐户余额；帐户结余 hhz#IA6,  
account book 帐簿 i(;.Y  
account collected in advance 预收款项 o_BRsJy  
account current book 往来帐簿 ^j2ve's:  
account of after-acquired property 事后取得的财产报告 ^j@+!A_.Q  
account of defaulter 拖欠帐目 j3H_g
^  
account payable 应付帐款 !pC`vZG"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eSHsE3}h  
account receivable 应收帐款 g W_E  
account receivable report 应收帐款报表 *sau['Ha  
account statement 结单；帐单；会计财务报表 B`||4*  
account title 帐户名称；会计科目 L)4~:f
)B  
accountant's report 会计师报告 e1y#p3 @d  
Accountant's Report Rules 会计师报告规则 Mp=T;Nz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 IVy<>xpt  
Accounting Arrangements 《会计安排》 zhbSiw  
accounting basis 会计基础 ,N;2"$+E  
accounting by Official Receiver 破产管理署署长呈交的帐目 5<e{)$C  
Accounting Circular 《会计通告》 $xK\$kw\  
accounting class 会计类别 HAo=t  
accounting date 记帐日期；会计结算日期 KYwUkuw)  
accounting for money 款项核算 |KZX_4   
Accounting Officer 会计主任  ?!<Q8=  
accounting period 会计报告期；会计期 |ICn/r~  
accounting policy 会计政策；会计方针 sAPQbTSM  
accounting practice 会计惯例 FS=LpvOG)  
accounting principle 会计准则 n).*=YLN  
accounting record 会计记录 IuA4eDr^Y%  
accounting report 会计报告 5%4yUd#b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c`&g.s@N\  
Accounting Society of China 中国会计学会 /n6ZN4  
accounting statement 会计报表 H:OpS-b  
accounting system 会计制度；会计系统 C<(qk_  
accounting transaction 会计事项；帐务交易 R*D5n>~  
accounting treatment 会计处理 2(x| %  
accounting year 会计年度 cr|]\
  
accretion 增值；添加 :>Bk
^"  
accrual 应计项目；应累算数目 +>%51#2.Q  
accrual basis 应计制；权责发生制 6!
?] (  
accrual basis accounting 应计制会计；权责发生制会计 +0j{$MPZ  
accrue 应累算；应计 U&=pKbTe  
accrued benefit 应累算利益 WW+F9~S  
accrued charges 应计费用 N-t"CBTO  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~:PM_o*6  
accrued expenses 应累算费用 9[teG5wAa  
accrued interest payable 应付利息；应计未付利息 D
?8(n=#[  
accrued interest receivable 应收利息；应计未收利息 K:kb&W  
accrued right 累算权益 ~kj96w4eAR  
accruing profit 应累算的利润 'rS\9T  
accumulated fiscal reserve 累积财政储备 4P=1)t?tX  
accumulated profit 累积利润；滚存溢利 Z{:;LC  
accumulated reserve 累积储备 H "5,To  
accumulation of surplus income 累积收益盈余 u!HX`~q+A  
acquired assets 既得资产 >8x)\'w  
acquisition 收购；购置；取得 2+?W{
yAEi  
acquisition cost 购置成本 nP<u.{q L  
acquisition expenses 购置费用 VbMud]40F  
acquisition of 100% interest 收购全部股权 B/qN1D]U.  
acquisition of control 取得控制权 <}h<
By)  
acquisition of fixed assets 购置固定资产 xK)<763q>  
acquisition of shell “买壳” b:r8r}49  
acquisition price 收购价 ==gL!e{  
act of God 天灾 <Rs$d0/  
acting partner 执事合伙人 ~c] q:pU2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `IJ)'$pn  
active partner 积极参与的合伙人 'h7x@[|  
active trading 交投活跃 r%WHYhD  
actual circulation 实际流通 8DMqjt3B  
actual cost 实际成本  ),y`Iw  
actual expenditure 实际开支；实际支出 7E#h(bt j  
actual income 实际入息；实际收入；实际收益 >mpNn  
actual market 现货市场 Mk=*2=d  
actual price 现货价；实际价格 K"|~D0Qgo  
actual profit 实际利润 ?'|GGtvm  
actual quotation 实盘；实际价位；实际报价 jUl_ToX  
actual year basis 按实际年度计算 7=yjd)Iy9m  
actuals 实货 )4-!]NsV  
actuarial investigation 精算调查 3TLym&  
actuarial principle 精算原则 !Q<3TfC  
actuarial report 精算师报告 B u%
%O8  
Actuarial Society of Hong Kong 香港精算学会 e==/+  
actuarial valuation 精算师估值 6d6Dk>(V  
actuary 精算师 ?Q+*[YEJ5  
ad referendum agreement 暂定协议；有待覆核的协定 "L`BuAB  
ad valorem duty 从价税；按值征税 kOdpW  
ad valorem duty system 从价税制 EYZ&%.Sy5  
ad valorem fee 从价费 3Nwi
x_&S  
ad valorem tariff 从价关税 c`hENPhW  
additional allowance 额外免税额 bA2[=6  
additional amount for unexpired risk 未过期风险的额外款额 QVkji7)ZT  
additional assessable profit 补加应评税利润 ;&f(7 Q+T_  
additional assessment 补加评税 xdDe@G;"  
additional commitment 额外承担 BzH0"xq^  
additional commitment vote 额外承担拨款 -P-8D6   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iR PE0  
additional dependent parent allowance 供养父母额外免税额 J>G'H)  
additional provision 额外拨款 fv+d3s?h  
additional stamp duty 附加印花税 TuPD5-wB&  
additional tax 补加税罚款；补加税款 "VHT5k  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 aIQC[ry  
adjudged bankrupt 被裁定破产 +4W
l  
adjudicated bankrupt 裁定破产人 fx 4#R(N  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RJd*(!y  
adjudication of bankruptcy 裁定破产；宣告破产 s]`6uyW"  
adjudication of insolvency 裁定无力偿还债务 f%1\1_^g  
adjusted actual 经调整的实数；调整后的实数 qmGHuQVe  
adjusted current assets 经调整的流动资产；调整后的流动资产 trjeGSt&  
adjusted figure 经调整的数字；调整后的数额 |+JO]J#bc  
adjusted liabilities 经调整的负债；调整后的负债 B0p;Zh  
adjusted loss 经调整的亏损；调整后的亏损 ]N0 B.e~D  
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 t2.jg?`k
 
adjusted profit 经调整的利润；调整后的利润 6(t'B!x  
adjusted surplus 经调整的盈余额；调整后的盈余额 7\$b%A  
adjusted value 经调整的价值；调整后的价值 l Le& q  
adjustment 调整；修订；理算〔保险〕 (fr=[m$`  
adjustment centre 调剂中心 t5S| 0/f  
adjustment lag 调整过程的时间差距；调整时差 hVT>HER  
adjustment mechanism 调整机制 Wd(|w8J{a  
adjustment of loss 亏损调整 \L$]2"/v-  
adjustment process 调整过程；调整程序 ]TUoXU2<x  
adjustment range 调整幅度 {iq^CHAVK  
administered exchange rate 受管制汇率 !>!jLZ0