[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: `3r*Ae  
u~?]/-.TY  
A share Ａ股；甲类股份 pTmG\w A~$  
abatement of tax 减税；减扣免税额 t09,X  
ABN AMRO Bank N.V. 荷兰银行 *#EyfMz-B  
above-the-line expenditure 线上项目支出；经常预算支出 tiwhG%?2  
above-the-line receipt 线上项目收入；经常预算收入 ltHC+8aZ  
ABSA Asia Limited 南非联合亚洲有限公司 P/t$xqAL  
absolute change 绝对数值变更 qO>BF/)a(  
absolute expenditure 实际开支 F1?@tcr'  
absolute guideline figure 绝对准则数字 $,icKa  
absolute interest 绝对权益 4 !~JNO  
absolute order of discharge 绝对破产解除令 ms3Ec`i9  
absolute profit margin 绝对利润幅度 G\TyXq_4  
absolute value 实值；绝对值 %@*diJ  
absolutely vested interest 绝对既得权益  ~J"*ahl  
absorbed cost 已吸收成本；已分摊成本 x!!:jL'L  
absorption 吸收；分摊；合并 e&F,z=XJ}  
absorption rate 吸收率；摊配率；分摊率 $|z8WCJ  
ACB Finance Limited 亚洲商业财务有限公司 RKIqg4>E  
acceptable form of reciprocity 合理的互惠条件 O" ['.b  
acceptable rate 适当利率；适当汇率 NK*~UePy  
acceptance agreement 承兑协议 z-(dT  
acceptance for honour 参加承兑 b#k$/A@  
acceptor 承兑人；接受人；受票人 "S#0QH%5  
acceptor for honour 参加承兑人 ~mK9S^[  
accident insurance 意外保险 @<}, -u  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z\i@Qa+r  
accident insurance scheme 意外保险计划 x1+8f2[  
accident year basis 意外年度基准 e|AJx
n]  
accommodation 通融；贷款 ^b;.zhp8;N  
accommodation bill 通融票据；空头票据 @?*26}qp  
accommodation party 汇票代发人 sP5PYNspA  
account balance 帐户余额；帐户结余 z7{b>oub('  
account book 帐簿 sxnj`z  
account collected in advance 预收款项 rN$_(%m_N  
account current book 往来帐簿 athU  
account of after-acquired property 事后取得的财产报告 bbiDY  
account of defaulter 拖欠帐目 tB}&-U|t[~  
account payable 应付帐款 ,+,""t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 FL0(q>$*8  
account receivable 应收帐款 O>|Q Zd  
account receivable report 应收帐款报表 Y'bDEdeT  
account statement 结单；帐单；会计财务报表 K-k;`s#  
account title 帐户名称；会计科目 gGe `w  
accountant's report 会计师报告 G+^HZ4jg  
Accountant's Report Rules 会计师报告规则 %dO'kU/-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &cayhL/%  
Accounting Arrangements 《会计安排》 (Pc:A!}  
accounting basis 会计基础 *'PG@S  
accounting by Official Receiver 破产管理署署长呈交的帐目 X!"ltNd  
Accounting Circular 《会计通告》 ph%/;?wY  
accounting class 会计类别 [P)HVFy|l  
accounting date 记帐日期；会计结算日期 h&[]B*BLr  
accounting for money 款项核算 GvF~h0wMt  
Accounting Officer 会计主任 MBXumc_g  
accounting period 会计报告期；会计期 7DKbuUK  
accounting policy 会计政策；会计方针 ^C_Y[i ~|  
accounting practice 会计惯例 %@kmuz??  
accounting principle 会计准则 =4m?RPb~b  
accounting record 会计记录 !95ZK.UT  
accounting report 会计报告 #G$_\bt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +<|6y46  
Accounting Society of China 中国会计学会 vUvIZa  
accounting statement 会计报表 FuLP{]Y+AM  
accounting system 会计制度；会计系统 . sgV  
accounting transaction 会计事项；帐务交易 j5G8IP_Wx  
accounting treatment 会计处理 F^3Q0KsT  
accounting year 会计年度 _CciU.1k&,  
accretion 增值；添加 _rY,=h{+  
accrual 应计项目；应累算数目 vv" _u=H  
accrual basis 应计制；权责发生制 *s S7^OZ*  
accrual basis accounting 应计制会计；权责发生制会计  "S_t%m&R  
accrue 应累算；应计 GO+cCNMa"  
accrued benefit 应累算利益 2^E.sf$f  
accrued charges 应计费用 NK$k9,  
accrued cumulative preference share dividend 应累算的累积优先股股息 a
5:YP  
accrued expenses 应累算费用 4nXS}bWf  
accrued interest payable 应付利息；应计未付利息  l}5@6;}  
accrued interest receivable 应收利息；应计未收利息 [- a2<E  
accrued right 累算权益 loLQ@?E  
accruing profit 应累算的利润 +I;b,p  
accumulated fiscal reserve 累积财政储备 ,L6d~>=41  
accumulated profit 累积利润；滚存溢利 1<\@i{;xsU  
accumulated reserve 累积储备 O!\P]W4r$  
accumulation of surplus income 累积收益盈余 # ~} 26  
acquired assets 既得资产 nQa5e_q!u  
acquisition 收购；购置；取得 @F+4 NL-'P  
acquisition cost 购置成本 U_wn/wcLS  
acquisition expenses 购置费用 m@u!frE,  
acquisition of 100% interest 收购全部股权 .MXznz  
acquisition of control 取得控制权 w\:-lXw  
acquisition of fixed assets 购置固定资产 0V1)ou84'  
acquisition of shell “买壳” Gvb>M=9  
acquisition price 收购价 -shS?kV  
act of God 天灾 +5JCbT@y  
acting partner 执事合伙人 g>1yQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #Ne<=ayS  
active partner 积极参与的合伙人 VL?ubt<  
active trading 交投活跃 8
T):b2h  
actual circulation 实际流通 _rR+u56y-  
actual cost 实际成本 \ |F4@  
actual expenditure 实际开支；实际支出 (Ub=sC  
actual income 实际入息；实际收入；实际收益 26G2. /**<  
actual market 现货市场 kn
^RS1m  
actual price 现货价；实际价格 +\fr3@Yc  
actual profit 实际利润 +?w 7Nm`  
actual quotation 实盘；实际价位；实际报价 j\B]>PP5  
actual year basis 按实际年度计算 ryB^$Kh,,  
actuals 实货 GbFLu` Iu  
actuarial investigation 精算调查 z\
Rs?v"  
actuarial principle 精算原则 /`Yy(?,  
actuarial report 精算师报告 gPSUxE`O.  
Actuarial Society of Hong Kong 香港精算学会 IL 'i7p  
actuarial valuation 精算师估值 ! @{rkp  
actuary 精算师 MUhC6s\F  
ad referendum agreement 暂定协议；有待覆核的协定 w,bILv)  
ad valorem duty 从价税；按值征税 peCmb)>Sa  
ad valorem duty system 从价税制 \V  /s  
ad valorem fee 从价费 nfJ|&'T  
ad valorem tariff 从价关税 ZM K"3c9  
additional allowance 额外免税额 MqGF~h|+  
additional amount for unexpired risk 未过期风险的额外款额 ]( V+ qj
 
additional assessable profit 补加应评税利润 bY|%ois4  
additional assessment 补加评税 O$k;p<?M  
additional commitment 额外承担 'YIFHn$!  
additional commitment vote 额外承担拨款 X,:pT\G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *%l&'+   
additional dependent parent allowance 供养父母额外免税额 XSyCT0f08  
additional provision 额外拨款 xphw0Es  
additional stamp duty 附加印花税 r(h&=&T6  
additional tax 补加税罚款；补加税款 %_0,z`f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8 !Pk1P  
adjudged bankrupt 被裁定破产 q>/# P5V  
adjudicated bankrupt 裁定破产人 f#_XR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ] e!CH <N  
adjudication of bankruptcy 裁定破产；宣告破产 [HI&>dm=$  
adjudication of insolvency 裁定无力偿还债务 )SQ*"X4"  
adjusted actual 经调整的实数；调整后的实数 ]:i :QiYD  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,Xs%Cg_Ig  
adjusted figure 经调整的数字；调整后的数额 pJrc\`D  
adjusted liabilities 经调整的负债；调整后的负债 @'C f<wns  
adjusted loss 经调整的亏损；调整后的亏损 C9E l {f  
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 RIOR%~U  
adjusted profit 经调整的利润；调整后的利润 fzO4S^mTo8  
adjusted surplus 经调整的盈余额；调整后的盈余额 jIv%?8+%  
adjusted value 经调整的价值；调整后的价值 3v)v92;  
adjustment 调整；修订；理算〔保险〕 ^"7tfo8  
adjustment centre 调剂中心 P*oKcq1R  
adjustment lag 调整过程的时间差距；调整时差 py`RH)  
adjustment mechanism 调整机制 `*cT79  
adjustment of loss 亏损调整 #/$}zl  
adjustment process 调整过程；调整程序 G;_QE<V~_  
adjustment range 调整幅度 0@d)DLM?  
administered exchange rate 受管制汇率 <MZ$baK