[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: QNb Z)  
OeQ[-e  
A share Ａ股；甲类股份 iHv+I~/
 
abatement of tax 减税；减扣免税额 >g$iO`2  
ABN AMRO Bank N.V. 荷兰银行 WO>,=^zPJ  
above-the-line expenditure 线上项目支出；经常预算支出 #w;"s*  
above-the-line receipt 线上项目收入；经常预算收入 <-1:o*8:}  
ABSA Asia Limited 南非联合亚洲有限公司 - |peD L  
absolute change 绝对数值变更 -|V#U`mwF  
absolute expenditure 实际开支 JZ}zXv  
absolute guideline figure 绝对准则数字 KH2]:&6:Q  
absolute interest 绝对权益 3HyOQD"{  
absolute order of discharge 绝对破产解除令 vd%AV(]<LJ  
absolute profit margin 绝对利润幅度 r5gqRh}+  
absolute value 实值；绝对值 ~7b#BXzP  
absolutely vested interest 绝对既得权益 X+Sqw5rH  
absorbed cost 已吸收成本；已分摊成本 Z(q]rX5"  
absorption 吸收；分摊；合并 nReIi;pi  
absorption rate 吸收率；摊配率；分摊率 {+lU4u  
ACB Finance Limited 亚洲商业财务有限公司 "`;-5dg  
acceptable form of reciprocity 合理的互惠条件 l$5nv5
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acceptable rate 适当利率；适当汇率 *C55DO^w  
acceptance agreement 承兑协议 %oqKpD+  
acceptance for honour 参加承兑 )"?'~5A  
acceptor 承兑人；接受人；受票人 o_}?aI~H  
acceptor for honour 参加承兑人 4M%|N  
accident insurance 意外保险 qUfoEpW2=6  
Accident Insurance Association of Hong Kong 香港意外保险公会 )&E]  
accident insurance scheme 意外保险计划 yMdu Zmkc  
accident year basis 意外年度基准 u"zR_CzYc  
accommodation 通融；贷款 or#] ![7N  
accommodation bill 通融票据；空头票据 @|cH
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accommodation party 汇票代发人 Z;N3mD+\ye  
account balance 帐户余额；帐户结余 ;o'>`=Y  
account book 帐簿 p9jC- &:  
account collected in advance 预收款项 [f:&aS+  
account current book 往来帐簿 ,8zJD&HMx  
account of after-acquired property 事后取得的财产报告 '__>M>[  
account of defaulter 拖欠帐目 5$!idfDr|m  
account payable 应付帐款 'C} ku>B_r  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \A^8KVE!  
account receivable 应收帐款 q~#>MB}".  
account receivable report 应收帐款报表 Lios1|5  
account statement 结单；帐单；会计财务报表 8VG} -  
account title 帐户名称；会计科目 I~6(>Z{  
accountant's report 会计师报告 T-yEn&r4)  
Accountant's Report Rules 会计师报告规则 u ]y[g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2!LDrvPP  
Accounting Arrangements 《会计安排》 : ' 5J[]J  
accounting basis 会计基础 _R|_1xa=  
accounting by Official Receiver 破产管理署署长呈交的帐目 VMF?qT3Nd  
Accounting Circular 《会计通告》 $@kOMT  
accounting class 会计类别 uO]
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accounting date 记帐日期；会计结算日期 OmkJP  
accounting for money 款项核算 OY
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Accounting Officer 会计主任 &x B^  
accounting period 会计报告期；会计期 R|}4H*N  
accounting policy 会计政策；会计方针 @"
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accounting practice 会计惯例 Wm"q8-
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accounting principle 会计准则 5nBJj  
accounting record 会计记录
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accounting report 会计报告 4Th?q
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L|<j/bP  
Accounting Society of China 中国会计学会 D^>d<LX  
accounting statement 会计报表 ^w%%$9=:r  
accounting system 会计制度；会计系统 &Jb$YK t  
accounting transaction 会计事项；帐务交易 9;I%Dv  
accounting treatment 会计处理 a_/4^+  
accounting year 会计年度 &c"!Y)%G  
accretion 增值；添加 "oiN8#Hf  
accrual 应计项目；应累算数目 z &P1C,n)  
accrual basis 应计制；权责发生制 _1Rw~}O  
accrual basis accounting 应计制会计；权责发生制会计 'Q=)-  
accrue 应累算；应计 eD(5+b

m  
accrued benefit 应累算利益 {[:C_Up)f  
accrued charges 应计费用 At[Q0'jkc  
accrued cumulative preference share dividend 应累算的累积优先股股息 6ERMn"[_w  
accrued expenses 应累算费用 xx1lEcj  
accrued interest payable 应付利息；应计未付利息 LHx ")H?,  
accrued interest receivable 应收利息；应计未收利息 0+1!-
Wo  
accrued right 累算权益 LKI\(%ba#  
accruing profit 应累算的利润 'OTZ&;7
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accumulated fiscal reserve 累积财政储备 cy(w *5Upu  
accumulated profit 累积利润；滚存溢利 [O^/"Qk  
accumulated reserve 累积储备 451.VI}MR  
accumulation of surplus income 累积收益盈余 A{-S )Z3}  
acquired assets 既得资产 U!Zj%H1XQ0  
acquisition 收购；购置；取得 c\>I0HH;!  
acquisition cost 购置成本 ct|0zl~  
acquisition expenses 购置费用 jyF*JQjK4  
acquisition of 100% interest 收购全部股权 toDi70o  
acquisition of control 取得控制权 W;R6+@I[  
acquisition of fixed assets 购置固定资产 ><IWF#kUA  
acquisition of shell “买壳” f{L;,  
acquisition price 收购价 >G"fMOOkW  
act of God 天灾 mE{QTZS  
acting partner 执事合伙人 ud)WH
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active market 买卖活跃的市场；交投畅旺的市场；旺市 [/*;}NUv  
active partner 积极参与的合伙人 I:oEt  
active trading 交投活跃  ? .SiT5  
actual circulation 实际流通 j3%Wrt  
actual cost 实际成本 #E=8kbD7  
actual expenditure 实际开支；实际支出 j>\rs|^O  
actual income 实际入息；实际收入；实际收益 `_GCS,/t  
actual market 现货市场 1;kMbl]  
actual price 现货价；实际价格 UE5,Ml~X  
actual profit 实际利润 v, Z]Vqk  
actual quotation 实盘；实际价位；实际报价 D}}?{pe  
actual year basis 按实际年度计算 =ZU!i0 K  
actuals 实货 u=s,bt,"5  
actuarial investigation 精算调查 $ eL-fg  
actuarial principle 精算原则 0 &|M/  
actuarial report 精算师报告 wTR?8$  
Actuarial Society of Hong Kong 香港精算学会 aw lq/
 
actuarial valuation 精算师估值 +?3RC$jyw  
actuary 精算师 fX,O9d$  
ad referendum agreement 暂定协议；有待覆核的协定 ,Js_d  
ad valorem duty 从价税；按值征税 &-^*D%9  
ad valorem duty system 从价税制 <W3p!  
ad valorem fee 从价费 @V^.eVM\R  
ad valorem tariff 从价关税 N#-.[9!  
additional allowance 额外免税额 ,-EN{ed  
additional amount for unexpired risk 未过期风险的额外款额 bvZD@F`2  
additional assessable profit 补加应评税利润 q3/4l%"X
 
additional assessment 补加评税 u&o4?]6  
additional commitment 额外承担 `g(#~0R  
additional commitment vote 额外承担拨款 4mp)v*z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #WG;p(?:  
additional dependent parent allowance 供养父母额外免税额 \,p?pL<'  
additional provision 额外拨款 q
0>9T  
additional stamp duty 附加印花税 |8k^jq  
additional tax 补加税罚款；补加税款 B3[X{n$px  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ] X]!xvN@  
adjudged bankrupt 被裁定破产
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adjudicated bankrupt 裁定破产人 +N,Fq/x  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O(0a l#Fvj  
adjudication of bankruptcy 裁定破产；宣告破产 V?^qW#AG  
adjudication of insolvency 裁定无力偿还债务 r:0RvWif  
adjusted actual 经调整的实数；调整后的实数 a8[%-eW,  
adjusted current assets 经调整的流动资产；调整后的流动资产 ny^uNIRPR  
adjusted figure 经调整的数字；调整后的数额 p*cyW l  
adjusted liabilities 经调整的负债；调整后的负债 ~PF,[$?4n  
adjusted loss 经调整的亏损；调整后的亏损 k"BM1-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 +YCWoX2  
adjusted profit 经调整的利润；调整后的利润 G
5 )"%G.  
adjusted surplus 经调整的盈余额；调整后的盈余额 $[cB6  
adjusted value 经调整的价值；调整后的价值 *Y53bZ  
adjustment 调整；修订；理算〔保险〕 =r`E%P:  
adjustment centre 调剂中心 %O(W;O  
adjustment lag 调整过程的时间差距；调整时差 Oa@SyroF=  
adjustment mechanism 调整机制 T72Z<h|<  
adjustment of loss 亏损调整 5c%Fb:BW=  
adjustment process 调整过程；调整程序 J$jLGy&'  
adjustment range 调整幅度 @{<^rLt  
administered exchange rate 受管制汇率 n~w[ajC/