[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: *Ao2j;  
B%TXw#|  
A share Ａ股；甲类股份 /3OC7!~;fM  
abatement of tax 减税；减扣免税额 yI3Q|731)  
ABN AMRO Bank N.V. 荷兰银行 GSC{F#:z  
above-the-line expenditure 线上项目支出；经常预算支出 +{5JDyh0  
above-the-line receipt 线上项目收入；经常预算收入 x(rd$oZO  
ABSA Asia Limited 南非联合亚洲有限公司 -l\~p4U  
absolute change 绝对数值变更 uE"5cq'B/  
absolute expenditure 实际开支 @bc[ eas  
absolute guideline figure 绝对准则数字 W\&WS"=~  
absolute interest 绝对权益 1RCXc>}/  
absolute order of discharge 绝对破产解除令 1P+Mv^%I  
absolute profit margin 绝对利润幅度 mYiSR  
absolute value 实值；绝对值 c!tvG*{  
absolutely vested interest 绝对既得权益 fL(':W&n-  
absorbed cost 已吸收成本；已分摊成本 P#w}3^  
absorption 吸收；分摊；合并 gCg4;b6g  
absorption rate 吸收率；摊配率；分摊率 .=>\Qq%  
ACB Finance Limited 亚洲商业财务有限公司 caGML|DeI  
acceptable form of reciprocity 合理的互惠条件 os}b?I*K  
acceptable rate 适当利率；适当汇率 L@>^_p$  
acceptance agreement 承兑协议 K~`
n}_:  
acceptance for honour 参加承兑 ov
?.:M  
acceptor 承兑人；接受人；受票人 17WNJ  
acceptor for honour 参加承兑人 =Dh$yC-Zr  
accident insurance 意外保险 A Z4|&iT  
Accident Insurance Association of Hong Kong 香港意外保险公会 N8,EI^W8Z  
accident insurance scheme 意外保险计划 mGt\7&`  
accident year basis 意外年度基准 jN31\)/i  
accommodation 通融；贷款 7k'=Fm6za  
accommodation bill 通融票据；空头票据 =$^Wkau  
accommodation party 汇票代发人 n^* >a  
account balance 帐户余额；帐户结余 C<r(-qO{5  
account book 帐簿 'q{PtYr  
account collected in advance 预收款项 4}.WhE|h  
account current book 往来帐簿 gV<0Hj  
account of after-acquired property 事后取得的财产报告 -@YVe:$%b  
account of defaulter 拖欠帐目 L{cK^ ,  
account payable 应付帐款 fKPiRlLS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jz {(q;
 
account receivable 应收帐款 ` (7N^@  
account receivable report 应收帐款报表 :hC {5!|  
account statement 结单；帐单；会计财务报表 B@ZqJw9J[  
account title 帐户名称；会计科目 WpXODkQL  
accountant's report 会计师报告 08zi/g2 3  
Accountant's Report Rules 会计师报告规则 +CsI,Uf4*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Rf)'H
T  
Accounting Arrangements 《会计安排》 XD;15a  
accounting basis 会计基础 9 eSN +q  
accounting by Official Receiver 破产管理署署长呈交的帐目 b}ySZlmy  
Accounting Circular 《会计通告》 P]!LN\[  
accounting class 会计类别 *Te4U5F  
accounting date 记帐日期；会计结算日期 u3Zzu\{  
accounting for money 款项核算 c'4>D,?1  
Accounting Officer 会计主任 ?D RFsA  
accounting period 会计报告期；会计期 yf `.%  
accounting policy 会计政策；会计方针 (Wm/$P;  
accounting practice 会计惯例 03X<x|  
accounting principle 会计准则 j#*asGdp#J  
accounting record 会计记录 F,'^se4&  
accounting report 会计报告 4q\.I+r^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D__lqboz  
Accounting Society of China 中国会计学会 ke3HK9P;  
accounting statement 会计报表 >$7wA9YhL  
accounting system 会计制度；会计系统 91-P)%?  
accounting transaction 会计事项；帐务交易 vDu0  
accounting treatment 会计处理 B6tcKh9d,  
accounting year 会计年度 L eG7x7n  
accretion 增值；添加 Eg@R[ ^T  
accrual 应计项目；应累算数目
Z:\;R{D  
accrual basis 应计制；权责发生制 .jU|gf:x  
accrual basis accounting 应计制会计；权责发生制会计 lH#@^i|G  
accrue 应累算；应计 Rz<d%C;R  
accrued benefit 应累算利益 pRQfx^On  
accrued charges 应计费用 ,^MW) Gf<  
accrued cumulative preference share dividend 应累算的累积优先股股息 )'BJ4[aq\  
accrued expenses 应累算费用 &[?u1qQ%o  
accrued interest payable 应付利息；应计未付利息 8w{#R{w  
accrued interest receivable 应收利息；应计未收利息 09}f\/  
accrued right 累算权益 ]C}u-B746  
accruing profit 应累算的利润 E3CiZ4=5  
accumulated fiscal reserve 累积财政储备 xG*lV|<7>  
accumulated profit 累积利润；滚存溢利 33#7U+~]@  
accumulated reserve 累积储备 jSeA%Te  
accumulation of surplus income 累积收益盈余 9B!im\]O  
acquired assets 既得资产 9#Aipu\  
acquisition 收购；购置；取得 ,<uiitOo  
acquisition cost 购置成本 0[Xt,~  
acquisition expenses 购置费用 ]MqH13`)A  
acquisition of 100% interest 收购全部股权 ch5`fm  
acquisition of control 取得控制权 *j_fG$10g  
acquisition of fixed assets 购置固定资产 F:*[  
acquisition of shell “买壳” z:r
u68
 
acquisition price 收购价 2fj0 I  
act of God 天灾 M`9orq<  
acting partner 执事合伙人 Vq\..!y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @\%)'WU  
active partner 积极参与的合伙人 ~uhyROO,G"  
active trading 交投活跃 e'/  
actual circulation 实际流通 jm#d7@~4  
actual cost 实际成本 y~]IVl"  
actual expenditure 实际开支；实际支出 [#hl}q(P#  
actual income 实际入息；实际收入；实际收益 s0XRL1kWr  
actual market 现货市场 +!L_E6pyXE  
actual price 现货价；实际价格 4! Oa4  
actual profit 实际利润 c:?#zX  
actual quotation 实盘；实际价位；实际报价 . yK\
&q[<  
actual year basis 按实际年度计算 h30QCk  
actuals 实货 E]u'MX  
actuarial investigation 精算调查 CfkNy[}=  
actuarial principle 精算原则
5O;a/q8"  
actuarial report 精算师报告 BDRYip[Sa  
Actuarial Society of Hong Kong 香港精算学会 \pewbu5^  
actuarial valuation 精算师估值 A]tf>H#1  
actuary 精算师 s{"`=dKT  
ad referendum agreement 暂定协议；有待覆核的协定 )MD*)O  
ad valorem duty 从价税；按值征税 7U{b+=,wK  
ad valorem duty system 从价税制 )F%wwc^r  
ad valorem fee 从价费 ? !oVf>  
ad valorem tariff 从价关税 e~t}z_>F  
additional allowance 额外免税额 5,0wj0l  
additional amount for unexpired risk 未过期风险的额外款额 A1k&` |k  
additional assessable profit 补加应评税利润 DmXDg7y7s  
additional assessment 补加评税 2vh!pez_  
additional commitment 额外承担 8aZey_Hw;+  
additional commitment vote 额外承担拨款 "x:)$@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @R'g@+{I  
additional dependent parent allowance 供养父母额外免税额 }GoOE=rhY  
additional provision 额外拨款 h87L8qh9  
additional stamp duty 附加印花税 7/D9n9F  
additional tax 补加税罚款；补加税款 L6rs9su=7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ZHiICh|et%  
adjudged bankrupt 被裁定破产 282+1X  
adjudicated bankrupt 裁定破产人 {0)WS }&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /SPAJHh  
adjudication of bankruptcy 裁定破产；宣告破产 F)E7(Un`8  
adjudication of insolvency 裁定无力偿还债务 I*vj26qvg  
adjusted actual 经调整的实数；调整后的实数 0'\FrG  
adjusted current assets 经调整的流动资产；调整后的流动资产 _ntW}})K  
adjusted figure 经调整的数字；调整后的数额 *xv/b=  
adjusted liabilities 经调整的负债；调整后的负债 NqQ(X'W7
 
adjusted loss 经调整的亏损；调整后的亏损 '.h/Y/oz  
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 #>=/15:  
adjusted profit 经调整的利润；调整后的利润 MOqA$b  
adjusted surplus 经调整的盈余额；调整后的盈余额 -9H!j4]T?  
adjusted value 经调整的价值；调整后的价值 /4"S}P>f  
adjustment 调整；修订；理算〔保险〕 WfTdD.Xx  
adjustment centre 调剂中心 +3o)L?:g  
adjustment lag 调整过程的时间差距；调整时差 St3(1mApl  
adjustment mechanism 调整机制 LKqog%,c  
adjustment of loss 亏损调整 0IPhVG~#  
adjustment process 调整过程；调整程序 B GEJiLH  
adjustment range 调整幅度 )HzITsFZKT  
administered exchange rate 受管制汇率 F'5d\v