[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: {YKMQI^O/  
ELgae1  
A share Ａ股；甲类股份 nnd-pf-  
abatement of tax 减税；减扣免税额 x@ s`;qz  
ABN AMRO Bank N.V. 荷兰银行 ~0^,L3M  
above-the-line expenditure 线上项目支出；经常预算支出 <zDw&s2  
above-the-line receipt 线上项目收入；经常预算收入 |B{$URu  
ABSA Asia Limited 南非联合亚洲有限公司 =@Nv:1:r  
absolute change 绝对数值变更 ]tdo&  
absolute expenditure 实际开支 wD?=u\% &  
absolute guideline figure 绝对准则数字 lPFdQ8M  
absolute interest 绝对权益 yu?
s5  
absolute order of discharge 绝对破产解除令 _E&vE5<-$  
absolute profit margin 绝对利润幅度 ?_Dnfa_  
absolute value 实值；绝对值 i[t=@^ |  
absolutely vested interest 绝对既得权益 kO3k|6f=  
absorbed cost 已吸收成本；已分摊成本 `Z7ITvF>  
absorption 吸收；分摊；合并 P15*VPy  
absorption rate 吸收率；摊配率；分摊率 Ni@e/| 2b  
ACB Finance Limited 亚洲商业财务有限公司 !NAX6m  
acceptable form of reciprocity 合理的互惠条件 s[B6%DI/5  
acceptable rate 适当利率；适当汇率 +&N&D"9A  
acceptance agreement 承兑协议 $m: a-.I  
acceptance for honour 参加承兑 f`9rTc  
acceptor 承兑人；接受人；受票人 F;Xq:e8  
acceptor for honour 参加承兑人 Tx!m6B`Y  
accident insurance 意外保险 uQ%HLL-W/  
Accident Insurance Association of Hong Kong 香港意外保险公会 s-N?Tzi  
accident insurance scheme 意外保险计划 iUG /   
accident year basis 意外年度基准 A%m`LKV~@  
accommodation 通融；贷款 ;~Gpw/]5E  
accommodation bill 通融票据；空头票据 &9lc\Y4PY  
accommodation party 汇票代发人 hv:Z%D |S  
account balance 帐户余额；帐户结余 NX""?"q  
account book 帐簿 B L
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account collected in advance 预收款项 K!: ,l  
account current book 往来帐簿 vK.4JOlRF  
account of after-acquired property 事后取得的财产报告 ]qza*ba  
account of defaulter 拖欠帐目 {
5tEs v  
account payable 应付帐款 8(_g]u#B;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 '5,,XhP  
account receivable 应收帐款 K<L%@[gi  
account receivable report 应收帐款报表 <K[Zl/7I  
account statement 结单；帐单；会计财务报表 &?g!}Ky \  
account title 帐户名称；会计科目 j5Wx*~@(  
accountant's report 会计师报告 >scS wT  
Accountant's Report Rules 会计师报告规则 pnA]@FW  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q\HBAry  
Accounting Arrangements 《会计安排》 --%2=.X=  
accounting basis 会计基础 z3jzpmz  
accounting by Official Receiver 破产管理署署长呈交的帐目 muX4Y1M_  
Accounting Circular 《会计通告》
x5 ~E'~_  
accounting class 会计类别 !g&B)0u]*  
accounting date 记帐日期；会计结算日期 *,[=}v1  
accounting for money 款项核算 zT-"kK  
Accounting Officer 会计主任 UlN|Oy,  
accounting period 会计报告期；会计期 g+/U^JIc4l  
accounting policy 会计政策；会计方针 z57papo  
accounting practice 会计惯例 ^$,kTU'=  
accounting principle 会计准则 ^oB1 &G  
accounting record 会计记录 P_g0G#`4  
accounting report 会计报告 Z%9^6kdY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +\M
m (Nd  
Accounting Society of China 中国会计学会 geN%rD
  
accounting statement 会计报表 :=7' 1H  
accounting system 会计制度；会计系统 h-rj  
accounting transaction 会计事项；帐务交易 2P=~3g*  
accounting treatment 会计处理 '*ICGKoT  
accounting year 会计年度 ;,})VoC\!  
accretion 增值；添加 Lpbn@y26<  
accrual 应计项目；应累算数目
%y\7  
accrual basis 应计制；权责发生制 D&m"~wI  
accrual basis accounting 应计制会计；权责发生制会计 &q}@[ )V4  
accrue 应累算；应计 ,$qs9b~  
accrued benefit 应累算利益 (l_de)N7  
accrued charges 应计费用 V1>94/
waa  
accrued cumulative preference share dividend 应累算的累积优先股股息 p33GKg0i+(  
accrued expenses 应累算费用 m.a
1  
accrued interest payable 应付利息；应计未付利息 molowPI  
accrued interest receivable 应收利息；应计未收利息 aw"%B-N\  
accrued right 累算权益 kpw4Mq@  
accruing profit 应累算的利润 BrcXn@tl  
accumulated fiscal reserve 累积财政储备 |#jm=rT0 y  
accumulated profit 累积利润；滚存溢利 HPdwx V  
accumulated reserve 累积储备 : 8<^rP  
accumulation of surplus income 累积收益盈余 &&S4x  
acquired assets 既得资产  wP1VQUL  
acquisition 收购；购置；取得 y]Tn#4 ,/  
acquisition cost 购置成本
cRr `r[t  
acquisition expenses 购置费用 =<h=">}5'  
acquisition of 100% interest 收购全部股权 ~%K(ou=2  
acquisition of control 取得控制权 Oj EA;;qq  
acquisition of fixed assets 购置固定资产 t-(7Q8(  
acquisition of shell “买壳” 8Xzx;-&4  
acquisition price 收购价 I3$vw7}5Y  
act of God 天灾 J+gsmP-_  
acting partner 执事合伙人 uPv?Hq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 jeF l+K'1  
active partner 积极参与的合伙人 CscJy0dB  
active trading 交投活跃 q;PzB4#  
actual circulation 实际流通 :Qp/3(g e  
actual cost 实际成本 FOG+[v  
actual expenditure 实际开支；实际支出 Df3v"iCq}  
actual income 实际入息；实际收入；实际收益 q.F1
Jj  
actual market 现货市场 3'e 4{  
actual price 现货价；实际价格 XRz6Yf(/  
actual profit 实际利润 2`U&,,-Mf  
actual quotation 实盘；实际价位；实际报价 eSBf;lr=  
actual year basis 按实际年度计算 =e/4Gs0*  
actuals 实货 9d} ny
J  
actuarial investigation 精算调查 be#"517  
actuarial principle 精算原则 ~(]DNXB8I`  
actuarial report 精算师报告  /?xn  
Actuarial Society of Hong Kong 香港精算学会 :{Z^ _;Tf  
actuarial valuation 精算师估值 :8wF 0n-'  
actuary 精算师 kP@OIhRe  
ad referendum agreement 暂定协议；有待覆核的协定 B8Zd#.6]  
ad valorem duty 从价税；按值征税 pdiZ"pe  
ad valorem duty system 从价税制 N|vJrye  
ad valorem fee 从价费 G_mu7w  
ad valorem tariff 从价关税 Bcon4  
additional allowance 额外免税额 o:\a  
additional amount for unexpired risk 未过期风险的额外款额 ..TjEBp  
additional assessable profit 补加应评税利润 'Jr*oru  
additional assessment 补加评税 94@
!.11  
additional commitment 额外承担 8E%*o  
additional commitment vote 额外承担拨款 ,peE'   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p'}%pAY  
additional dependent parent allowance 供养父母额外免税额 E_rC"_Zte  
additional provision 额外拨款 p<19 Jw<  
additional stamp duty 附加印花税 FCJ(D!  
additional tax 补加税罚款；补加税款 4O^1gw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 D9C; JD  
adjudged bankrupt 被裁定破产 O_Q,!&*6  
adjudicated bankrupt 裁定破产人 /U ]5#'i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c?",
kzo  
adjudication of bankruptcy 裁定破产；宣告破产 CI'5JOqP  
adjudication of insolvency 裁定无力偿还债务 9ksrr{tW  
adjusted actual 经调整的实数；调整后的实数 }>U03aa
!  
adjusted current assets 经调整的流动资产；调整后的流动资产 59 Y=VS
 
adjusted figure 经调整的数字；调整后的数额 2]ljm]\l  
adjusted liabilities 经调整的负债；调整后的负债 ? %ntO]  
adjusted loss 经调整的亏损；调整后的亏损 3R.cj  
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 &W!@3O{~.  
adjusted profit 经调整的利润；调整后的利润 yqI|BF`  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y|nTc.A  
adjusted value 经调整的价值；调整后的价值 fZgU@!z  
adjustment 调整；修订；理算〔保险〕 z\ pT+9&  
adjustment centre 调剂中心 c'R|Wyf  
adjustment lag 调整过程的时间差距；调整时差 xII!2.  
adjustment mechanism 调整机制 `<~P>  
adjustment of loss 亏损调整 rID]!7~  
adjustment process 调整过程；调整程序 @7'gr>_E  
adjustment range 调整幅度 +-d>Sl (  
administered exchange rate 受管制汇率 miSC'!