[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: Ey 4GyAl  
F~&bg
l[YZ  
A share Ａ股；甲类股份 / \OjtE  
abatement of tax 减税；减扣免税额 ;}1*M !  
ABN AMRO Bank N.V. 荷兰银行 29}(l#S}m  
above-the-line expenditure 线上项目支出；经常预算支出 h_fA  
above-the-line receipt 线上项目收入；经常预算收入 YJF!_ kg.  
ABSA Asia Limited 南非联合亚洲有限公司 : 3*(kb1)&  
absolute change 绝对数值变更 U^:+J-z{  
absolute expenditure 实际开支 l2._Z Py  
absolute guideline figure 绝对准则数字 L%I@HB9-Q0  
absolute interest 绝对权益 n:'Mpux  
absolute order of discharge 绝对破产解除令 c]#F^(-A`  
absolute profit margin 绝对利润幅度 uq{w1 O5  
absolute value 实值；绝对值 e")s1`  
absolutely vested interest 绝对既得权益 sBB>O@4  
absorbed cost 已吸收成本；已分摊成本 l3rr2t  
absorption 吸收；分摊；合并 wxN'Lv=R  
absorption rate 吸收率；摊配率；分摊率 6-j><'  
ACB Finance Limited 亚洲商业财务有限公司 "0pu_  
acceptable form of reciprocity 合理的互惠条件 [3}m |W<  
acceptable rate 适当利率；适当汇率 Z!v)zH \  
acceptance agreement 承兑协议 YyjnyG  
acceptance for honour 参加承兑 AEp|#H' >  
acceptor 承兑人；接受人；受票人 IP9mv`[  
acceptor for honour 参加承兑人 [,yoFm%"  
accident insurance 意外保险 Gdb6 U{  
Accident Insurance Association of Hong Kong 香港意外保险公会 +?DP r  
accident insurance scheme 意外保险计划  *FmY4w  
accident year basis 意外年度基准 'MVE5  
accommodation 通融；贷款 Hj2E-RwG  
accommodation bill 通融票据；空头票据 |W:xbtPNy  
accommodation party 汇票代发人 9jBP|I{xI  
account balance 帐户余额；帐户结余 R %aed>zo  
account book 帐簿 <y7nGXzLK  
account collected in advance 预收款项 )E;B'^RVR  
account current book 往来帐簿 n&y'Mb PB  
account of after-acquired property 事后取得的财产报告 :G!i]1x<  
account of defaulter 拖欠帐目 *QH@c3vUe\  
account payable 应付帐款 4l_!OUvt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {mr!
E  
account receivable 应收帐款 3"!h+dXw  
account receivable report 应收帐款报表 h/?$~OD  
account statement 结单；帐单；会计财务报表 4,4S5u[|  
account title 帐户名称；会计科目 Na=.LW-ma=  
accountant's report 会计师报告 /m"O.17N  
Accountant's Report Rules 会计师报告规则 +" |?P  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /g(WCKva  
Accounting Arrangements 《会计安排》 CC"}aV5  
accounting basis 会计基础 Z8IY!d  
accounting by Official Receiver 破产管理署署长呈交的帐目 td@I ;d2  
Accounting Circular 《会计通告》  %{Ib  
accounting class 会计类别 lC|`DG-B  
accounting date 记帐日期；会计结算日期 "tdF#>x  
accounting for money 款项核算 RrA9@95+  
Accounting Officer 会计主任 >BFUts%  
accounting period 会计报告期；会计期 76epkiz;=  
accounting policy 会计政策；会计方针 y=.`:EB9b  
accounting practice 会计惯例 NhG?@N  
accounting principle 会计准则 w=JO$7  
accounting record 会计记录 S8>1l?UH  
accounting report 会计报告 ]L)l5@5^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \USl9*E  
Accounting Society of China 中国会计学会 2 8>  
accounting statement 会计报表 N(c`h  
accounting system 会计制度；会计系统 @:s(L]  
accounting transaction 会计事项；帐务交易 bAOL<0RS9`  
accounting treatment 会计处理 |2AMj0V
~  
accounting year 会计年度 DL<b)# h#  
accretion 增值；添加 ]WFr5  
accrual 应计项目；应累算数目 ^jhc(ZW"  
accrual basis 应计制；权责发生制 )IBvm1  
accrual basis accounting 应计制会计；权责发生制会计 <<WqL?8W  
accrue 应累算；应计 8=TM _
 
accrued benefit 应累算利益 `s8*n(\h  
accrued charges 应计费用 _"l2UDx  
accrued cumulative preference share dividend 应累算的累积优先股股息 l;7T.2J'Z  
accrued expenses 应累算费用 aoqG*qh}b  
accrued interest payable 应付利息；应计未付利息 ~ p ~  
accrued interest receivable 应收利息；应计未收利息 'Hf+Y/`  
accrued right 累算权益 8SGqDaRt  
accruing profit 应累算的利润 BcXPgM!Xqz  
accumulated fiscal reserve 累积财政储备 tEuVn5  
accumulated profit 累积利润；滚存溢利 xB:]{9r  
accumulated reserve 累积储备 Nhf@Y}Cu  
accumulation of surplus income 累积收益盈余 nz2`YyR  
acquired assets 既得资产 1L;3e@G  
acquisition 收购；购置；取得 w 3kX!%a:  
acquisition cost 购置成本 aoUz_7  
acquisition expenses 购置费用 5FMe &  
acquisition of 100% interest 收购全部股权 SL[EOz#  
acquisition of control 取得控制权 '><I|c}  
acquisition of fixed assets 购置固定资产 {e!3|&AX  
acquisition of shell “买壳” yOTC>?p%  
acquisition price 收购价 @b&_xT  
act of God 天灾 #=uV, dw  
acting partner 执事合伙人 + *)Kyk  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >BWe"{;  
active partner 积极参与的合伙人 0<FT=tKm  
active trading 交投活跃 .+) AeGh  
actual circulation 实际流通 `a6AES'w$  
actual cost 实际成本 _s18^7  
actual expenditure 实际开支；实际支出 ]WYddiF  
actual income 实际入息；实际收入；实际收益 6c6w w"  
actual market 现货市场 {[pzqzL6  
actual price 现货价；实际价格 2`^M OGYk  
actual profit 实际利润 H
-iCaX
T  
actual quotation 实盘；实际价位；实际报价 7u`:e,'  
actual year basis 按实际年度计算 {F=`IE3)w  
actuals 实货 2WUl8?f2Y  
actuarial investigation 精算调查 #;0F-pt  
actuarial principle 精算原则 f4;V7DJ  
actuarial report 精算师报告 {ui{Yc  
Actuarial Society of Hong Kong 香港精算学会 hG2WxYk  
actuarial valuation 精算师估值 Cy\ o{6  
actuary 精算师 ntxa FVD  
ad referendum agreement 暂定协议；有待覆核的协定 L[voouaqm  
ad valorem duty 从价税；按值征税 @$fvhEkrT@  
ad valorem duty system 从价税制 .4J7 ^l  
ad valorem fee 从价费 9 lXnNK |]  
ad valorem tariff 从价关税 SuA  @S  
additional allowance 额外免税额 S&F[\4w5]  
additional amount for unexpired risk 未过期风险的额外款额 8;d./!|'&g  
additional assessable profit 补加应评税利润 $9@3dM*E?Z  
additional assessment 补加评税 h$]nfHi_Q  
additional commitment 额外承担 ,7Dm p7  
additional commitment vote 额外承担拨款 0nPg`@e.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~^/BAc  
additional dependent parent allowance 供养父母额外免税额 o'_
eLp  
additional provision 额外拨款 ]tNB^  
additional stamp duty 附加印花税 cwE?+vB  
additional tax 补加税罚款；补加税款 $}EI3a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 e$`;z%6y  
adjudged bankrupt 被裁定破产 ^|%N _ s  
adjudicated bankrupt 裁定破产人 *7{{z%5Pu  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !{F\\D/  
adjudication of bankruptcy 裁定破产；宣告破产 bg2r  
adjudication of insolvency 裁定无力偿还债务 P N(<=v&E  
adjusted actual 经调整的实数；调整后的实数 )}J }
d)  
adjusted current assets 经调整的流动资产；调整后的流动资产 qzWnl[3  
adjusted figure 经调整的数字；调整后的数额 x<5;#  
adjusted liabilities 经调整的负债；调整后的负债 7O~hA*Z  
adjusted loss 经调整的亏损；调整后的亏损 ~ zoZ{YqP  
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 %_(^BZd  
adjusted profit 经调整的利润；调整后的利润 79 \SbB  
adjusted surplus 经调整的盈余额；调整后的盈余额 G Prq(  
adjusted value 经调整的价值；调整后的价值 ikb;,Js  
adjustment 调整；修订；理算〔保险〕 YRu/KUT$ 7  
adjustment centre 调剂中心 -n:;/ere7-  
adjustment lag 调整过程的时间差距；调整时差 swg*fhJFB  
adjustment mechanism 调整机制 w&Z.rB?  
adjustment of loss 亏损调整 ;y
kX]5jGh  
adjustment process 调整过程；调整程序 4|hfzCjMI  
adjustment range 调整幅度 /tJ% gF  
administered exchange rate 受管制汇率 /&em%/