[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: QH]G>+LI5  
"u=U@1 ^  
A share Ａ股；甲类股份 -z6{!  
abatement of tax 减税；减扣免税额 9~Ve}NB#z&  
ABN AMRO Bank N.V. 荷兰银行 `=FDNOwp  
above-the-line expenditure 线上项目支出；经常预算支出 +`_Km5=  
above-the-line receipt 线上项目收入；经常预算收入 7~H .\4HB  
ABSA Asia Limited 南非联合亚洲有限公司 6:$+"@ps  
absolute change 绝对数值变更 Of?3|I3 l  
absolute expenditure 实际开支 sQ05
wAv  
absolute guideline figure 绝对准则数字 %<?U`o@*  
absolute interest 绝对权益 c'Mi9,q  
absolute order of discharge 绝对破产解除令 TLWU7aj&!  
absolute profit margin 绝对利润幅度 QgB%\mO=  
absolute value 实值；绝对值 23_\UTM}1  
absolutely vested interest 绝对既得权益 fk! P#  
absorbed cost 已吸收成本；已分摊成本 {CH *?|t  
absorption 吸收；分摊；合并 Rk(2|I  
absorption rate 吸收率；摊配率；分摊率 y%NZ(Y,v  
ACB Finance Limited 亚洲商业财务有限公司 ?x-:JME0  
acceptable form of reciprocity 合理的互惠条件 jDKL}x  
acceptable rate 适当利率；适当汇率 CgxGvM4  
acceptance agreement 承兑协议 }bM=)eUfX  
acceptance for honour 参加承兑 !{c"C  
acceptor 承兑人；接受人；受票人 s^ 6"qhTa  
acceptor for honour 参加承兑人 *\4u:1Cu  
accident insurance 意外保险 ){S/h<4m  
Accident Insurance Association of Hong Kong 香港意外保险公会 Q/u1$&1  
accident insurance scheme 意外保险计划 \Ng|bWR>LQ  
accident year basis 意外年度基准
E6njmdu  
accommodation 通融；贷款 q(iM=IeiN  
accommodation bill 通融票据；空头票据 ouO<un  
accommodation party 汇票代发人 |o0?u:  
account balance 帐户余额；帐户结余 #OE]'k Ss  
account book 帐簿 '"~ 2xiin  
account collected in advance 预收款项 #lo1GoL\  
account current book 往来帐簿 Sru}0M# M  
account of after-acquired property 事后取得的财产报告 l$mfsm|{:  
account of defaulter 拖欠帐目 d|Q_Z @;JF  
account payable 应付帐款 '$m uA\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 b
8$(j2B~  
account receivable 应收帐款 QT[yw6Z  
account receivable report 应收帐款报表 sn=_-uoU  
account statement 结单；帐单；会计财务报表 2C@s-`b   
account title 帐户名称；会计科目 !b:;O +[  
accountant's report 会计师报告 S{.G=O  
Accountant's Report Rules 会计师报告规则 .e|VW)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "1X@t'H38  
Accounting Arrangements 《会计安排》 yL.Z{w
d  
accounting basis 会计基础 :3$$PdZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 "T0s7LWp  
Accounting Circular 《会计通告》 t.YY?5l  
accounting class 会计类别 )e6)~3[^  
accounting date 记帐日期；会计结算日期 U5!T-o;3}  
accounting for money 款项核算 mYRW/8+g  
Accounting Officer 会计主任 oBqWIXM  
accounting period 会计报告期；会计期 lf?dTPrD  
accounting policy 会计政策；会计方针 CUG3C  
accounting practice 会计惯例 y/d/#}\:  
accounting principle 会计准则 cQOc^
W  
accounting record 会计记录 ,'0Zd(s  
accounting report 会计报告 +`D,7"{Eu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x.ZW%P1  
Accounting Society of China 中国会计学会 t7].33%\  
accounting statement 会计报表 G:k]tZ*`  
accounting system 会计制度；会计系统 [(65^Zl`  
accounting transaction 会计事项；帐务交易 Rz\:)<G  
accounting treatment 会计处理 hI Q 2s  
accounting year 会计年度 @UgZZ  
accretion 增值；添加 |'?./  
accrual 应计项目；应累算数目  h|Z%b_a  
accrual basis 应计制；权责发生制 08 $y1;  
accrual basis accounting 应计制会计；权责发生制会计 Jq8CII  
accrue 应累算；应计 LL lt9(^d  
accrued benefit 应累算利益 _RI!Z   
accrued charges 应计费用 A\IQM^i  
accrued cumulative preference share dividend 应累算的累积优先股股息 riuG,$
EX  
accrued expenses 应累算费用 Rx\.x? &  
accrued interest payable 应付利息；应计未付利息 l%^VBv> 2  
accrued interest receivable 应收利息；应计未收利息 d=J$H<  
accrued right 累算权益 g.9:R=JPT  
accruing profit 应累算的利润 npD`9ff  
accumulated fiscal reserve 累积财政储备 |)'6U3  
accumulated profit 累积利润；滚存溢利 %hnv go:^g  
accumulated reserve 累积储备 njoU0 f1`  
accumulation of surplus income 累积收益盈余 dH8^\s .F  
acquired assets 既得资产 J/ !Mt  
acquisition 收购；购置；取得 &Ub 0o2+y  
acquisition cost 购置成本 n>|7 k3  
acquisition expenses 购置费用 [@RJ2q$  
acquisition of 100% interest 收购全部股权 NrTK+6 z  
acquisition of control 取得控制权 )4@La&  
acquisition of fixed assets 购置固定资产 wAn}ic".b  
acquisition of shell “买壳” }g@5%DI
]  
acquisition price 收购价 sb^%eUU])  
act of God 天灾 D;RZE  
acting partner 执事合伙人 C~PoC
'"q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;WG6|QgV?-  
active partner 积极参与的合伙人 ]`S35b  
active trading 交投活跃 Ny oRp  
actual circulation 实际流通 P*M$^p
  
actual cost 实际成本 nGvWlx  
actual expenditure 实际开支；实际支出 O,>`#?  
actual income 实际入息；实际收入；实际收益 /`)>W :  
actual market 现货市场 aLKvl~s;m  
actual price 现货价；实际价格 H7=[sL^  
actual profit 实际利润 `tZ-8f  
actual quotation 实盘；实际价位；实际报价 B)1.CHV%<  
actual year basis 按实际年度计算 luYa+E0  
actuals 实货 f-M9OI  
actuarial investigation 精算调查 ?jDdF  
actuarial principle 精算原则 ;K+'J0  
actuarial report 精算师报告 c(tX761qz  
Actuarial Society of Hong Kong 香港精算学会 ecjjCt2S  
actuarial valuation 精算师估值 Xgs 31#K  
actuary 精算师 ,*Vt53@E  
ad referendum agreement 暂定协议；有待覆核的协定 _r6aLm2n  
ad valorem duty 从价税；按值征税 hj8S#  
ad valorem duty system 从价税制 pjI< cQ&  
ad valorem fee 从价费 AlQE;4yX  
ad valorem tariff 从价关税 4z$}e-

 
additional allowance 额外免税额 mV58&SZT  
additional amount for unexpired risk 未过期风险的额外款额 j!oD9&W4~  
additional assessable profit 补加应评税利润 @ fML.AT  
additional assessment 补加评税 %I&[:  
additional commitment 额外承担 :
gvw5h%  
additional commitment vote 额外承担拨款 R>05MhA+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [nBd
q"K  
additional dependent parent allowance 供养父母额外免税额 8,(FJ7OCT,  
additional provision 额外拨款 Z6Owxqfht  
additional stamp duty 附加印花税 Tn'_{@E;  
additional tax 补加税罚款；补加税款 i5QG_^X&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \vU1*:3  
adjudged bankrupt 被裁定破产 q')MKR*  
adjudicated bankrupt 裁定破产人 z 5T_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 svBT~P0x  
adjudication of bankruptcy 裁定破产；宣告破产 D{4Ehr "T  
adjudication of insolvency 裁定无力偿还债务 Rp!R&U/  
adjusted actual 经调整的实数；调整后的实数 W)0y+H\% r  
adjusted current assets 经调整的流动资产；调整后的流动资产 @7C?]/8#  
adjusted figure 经调整的数字；调整后的数额 QnWM<6xK"  
adjusted liabilities 经调整的负债；调整后的负债 %S2^i3  
adjusted loss 经调整的亏损；调整后的亏损 ) ag8]   
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 C9`J6Uu  
adjusted profit 经调整的利润；调整后的利润 X)tf3M {J@  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?-"%
%#  
adjusted value 经调整的价值；调整后的价值 (($"XOU  
adjustment 调整；修订；理算〔保险〕 S @EkrC\4n  
adjustment centre 调剂中心 u)Dh kF|  
adjustment lag 调整过程的时间差距；调整时差 QzzV+YG$(4  
adjustment mechanism 调整机制 j70]2NgX  
adjustment of loss 亏损调整
|Bv?! sjf  
adjustment process 调整过程；调整程序 ]G0`W6;$]  
adjustment range 调整幅度 OYWW<N+R2  
administered exchange rate 受管制汇率 ae)0Yu`*G7