[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: U0q{8 " Pl  
N_lQz(nG/2  
A share Ａ股；甲类股份 -gefdx6ES  
abatement of tax 减税；减扣免税额 M5s>;q)  
ABN AMRO Bank N.V. 荷兰银行 Uc%(#I]Mi  
above-the-line expenditure 线上项目支出；经常预算支出 > $DMVtE0  
above-the-line receipt 线上项目收入；经常预算收入 'Ar+k\.J  
ABSA Asia Limited 南非联合亚洲有限公司 mk8xNpk B  
absolute change 绝对数值变更 AHc:6v^  
absolute expenditure 实际开支 j+"i$ln+s  
absolute guideline figure 绝对准则数字 S:4'k^E  
absolute interest 绝对权益 ~q4KQ&.!  
absolute order of discharge 绝对破产解除令 0]?} kY  
absolute profit margin 绝对利润幅度 zD:"O4ZM^^  
absolute value 实值；绝对值 IL`X}=L_  
absolutely vested interest 绝对既得权益 l5QH8eNwME  
absorbed cost 已吸收成本；已分摊成本 z %{Z  
absorption 吸收；分摊；合并 2jV.\
C k  
absorption rate 吸收率；摊配率；分摊率 xDv$z.=Y  
ACB Finance Limited 亚洲商业财务有限公司 ma[%,u`  
acceptable form of reciprocity 合理的互惠条件 CRf!tsj@  
acceptable rate 适当利率；适当汇率 >=BH$4Ce  
acceptance agreement 承兑协议 =/Pmi_  
acceptance for honour 参加承兑 Xptb4]  
acceptor 承兑人；接受人；受票人 AVf'"~?  
acceptor for honour 参加承兑人 GOuBNaU{  
accident insurance 意外保险 A&X(\c M  
Accident Insurance Association of Hong Kong 香港意外保险公会 q&OF?z7H  
accident insurance scheme 意外保险计划 ["Mq  
accident year basis 意外年度基准 /|V!2dQs"  
accommodation 通融；贷款 6x|"1 G{  
accommodation bill 通融票据；空头票据 ~sj'GEhEg  
accommodation party 汇票代发人 %Z9&zmO  
account balance 帐户余额；帐户结余 ]=\vl>W  
account book 帐簿 qpzzk9ba[  
account collected in advance 预收款项 f.8Jp<S2K  
account current book 往来帐簿 r8>(ayJ,  
account of after-acquired property 事后取得的财产报告 =<Q_&_.60  
account of defaulter 拖欠帐目 ap;?[B~Ga  
account payable 应付帐款 TP7'tb  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 IlQNo 1  
account receivable 应收帐款 DT *'
r;  
account receivable report 应收帐款报表 U$jw8I'.  
account statement 结单；帐单；会计财务报表 jej|B#?`  
account title 帐户名称；会计科目 ]Hr:|2|.  
accountant's report 会计师报告 fd~a\5%e  
Accountant's Report Rules 会计师报告规则 =OY&;d!C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #yz
5CWu  
Accounting Arrangements 《会计安排》 qYo"-D*  
accounting basis 会计基础 -}avH  
accounting by Official Receiver 破产管理署署长呈交的帐目 rP$vZ
^/c  
Accounting Circular 《会计通告》 gwVfiXR4  
accounting class 会计类别 0kC}qru'  
accounting date 记帐日期；会计结算日期 Tj5G /H>   
accounting for money 款项核算 XRoMD6qf;  
Accounting Officer 会计主任  +6paM  
accounting period 会计报告期；会计期 HQP
b  
accounting policy 会计政策；会计方针 qYpuo D  
accounting practice 会计惯例 %B9iby8)1  
accounting principle 会计准则 "9F] Wv/  
accounting record 会计记录 Pf,S`Uw;  
accounting report 会计报告 Zx$q,Zo<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O`Ht|@[6  
Accounting Society of China 中国会计学会 nADt8  
accounting statement 会计报表 ]j.=zQP?'  
accounting system 会计制度；会计系统 &"X6s%ZH|  
accounting transaction 会计事项；帐务交易 Cwo(%Wc  
accounting treatment 会计处理 xX;@ BS  
accounting year 会计年度 i>=d7'oR  
accretion 增值；添加 :(IPrQ  
accrual 应计项目；应累算数目 "mT95x\NA\  
accrual basis 应计制；权责发生制 WH:[Y7D  
accrual basis accounting 应计制会计；权责发生制会计 ^Ej4^d  
accrue 应累算；应计 W5'07N^  
accrued benefit 应累算利益 Mou@G3  
accrued charges 应计费用 yWS#{|o(  
accrued cumulative preference share dividend 应累算的累积优先股股息 H<tk/\C  
accrued expenses 应累算费用 ?t;>]Wo;  
accrued interest payable 应付利息；应计未付利息 }m '= _ u  
accrued interest receivable 应收利息；应计未收利息 |GmV1hN  
accrued right 累算权益 ?Q$LIoR  
accruing profit 应累算的利润 JiF
y.Pf  
accumulated fiscal reserve 累积财政储备 s=)0y$  
accumulated profit 累积利润；滚存溢利 b1X.#p
z7F  
accumulated reserve 累积储备 .-kqt^Gc  
accumulation of surplus income 累积收益盈余 agQ5%t#  
acquired assets 既得资产 #Bo/1G=  
acquisition 收购；购置；取得 t<`h(RczHI  
acquisition cost 购置成本 _W@SCV)yH  
acquisition expenses 购置费用 *7L*:g  
acquisition of 100% interest 收购全部股权 1\v$8pP+  
acquisition of control 取得控制权 6Mpbm fr  
acquisition of fixed assets 购置固定资产 9C$#A+~C  
acquisition of shell “买壳” g4n&k  
acquisition price 收购价 c k~gB  
act of God 天灾 #3uBq(-Z  
acting partner 执事合伙人 Z=;+) #,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 iU)-YFO  
active partner 积极参与的合伙人 d<*4)MRN  
active trading 交投活跃 "|1MJuY_6  
actual circulation 实际流通 WA);Z=  
actual cost 实际成本 Salu[)+?  
actual expenditure 实际开支；实际支出 xP@VK!sc  
actual income 实际入息；实际收入；实际收益 >.R6\>N%  
actual market 现货市场 3YY<2<
  
actual price 现货价；实际价格 )p.+39]{2  
actual profit 实际利润 +B*8$^,V)  
actual quotation 实盘；实际价位；实际报价 L_+0[A  
actual year basis 按实际年度计算 Ru%: z>Y  
actuals 实货 `_2#t1`u  
actuarial investigation 精算调查 V/j]UK0$  
actuarial principle 精算原则 =k4yWC5-  
actuarial report 精算师报告 K#"@nVWJ.m  
Actuarial Society of Hong Kong 香港精算学会 <`dF~  
actuarial valuation 精算师估值 DSwF }  
actuary 精算师 tVx.J'"Y  
ad referendum agreement 暂定协议；有待覆核的协定 rT`D@ I  
ad valorem duty 从价税；按值征税 {Y5h*BD>  
ad valorem duty system 从价税制 B3I\=  
ad valorem fee 从价费 Z2chv,SqCJ  
ad valorem tariff 从价关税 )k&pp^q\  
additional allowance 额外免税额 C9-9cdW H  
additional amount for unexpired risk 未过期风险的额外款额 vOYcS$,^X%  
additional assessable profit 补加应评税利润 ` R@24 )  
additional assessment 补加评税 <_*8a(j3  
additional commitment 额外承担 @4:cn  
additional commitment vote 额外承担拨款 oH+UuP2a-J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oeXNb4; 4  
additional dependent parent allowance 供养父母额外免税额 &%pB; dk  
additional provision 额外拨款 Q, E!Ew3  
additional stamp duty 附加印花税 {nQ}t }B  
additional tax 补加税罚款；补加税款 VmQ7M4j*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *jWU8.W
 
adjudged bankrupt 被裁定破产 4Uz:zB  
adjudicated bankrupt 裁定破产人 ^v3+w"2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]P0DPea  
adjudication of bankruptcy 裁定破产；宣告破产 tC+9W1o  
adjudication of insolvency 裁定无力偿还债务 .<Z7
K @  
adjusted actual 经调整的实数；调整后的实数 yZ&By?.0  
adjusted current assets 经调整的流动资产；调整后的流动资产 Pyi PhOJe  
adjusted figure 经调整的数字；调整后的数额 4qda!%  
adjusted liabilities 经调整的负债；调整后的负债 :Puv8[1i  
adjusted loss 经调整的亏损；调整后的亏损 mxHNK4/  
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 v>3ctP{  
adjusted profit 经调整的利润；调整后的利润 PqcuSb6  
adjusted surplus 经调整的盈余额；调整后的盈余额 (Cp:NS  
adjusted value 经调整的价值；调整后的价值 n#3y2,Ml
 
adjustment 调整；修订；理算〔保险〕 }jU{RR%6B  
adjustment centre 调剂中心 :kZ2N67  
adjustment lag 调整过程的时间差距；调整时差 HXU"]s2Z  
adjustment mechanism 调整机制 _0F6mg n  
adjustment of loss 亏损调整 }sy3M
rb  
adjustment process 调整过程；调整程序 zi>f436-  
adjustment range 调整幅度 .WL507*"Ce  
administered exchange rate 受管制汇率 "4"\tM(