[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: "qY_O/Eg]]  
r/ LgmVRn  
A share Ａ股；甲类股份 ]\%u9,b%!  
abatement of tax 减税；减扣免税额 ]+78 "(  
ABN AMRO Bank N.V. 荷兰银行 _%aJ/Y0Cy  
above-the-line expenditure 线上项目支出；经常预算支出 XgZ.U T  
above-the-line receipt 线上项目收入；经常预算收入 [%6"UH r  
ABSA Asia Limited 南非联合亚洲有限公司 "\Nn,3 qp  
absolute change 绝对数值变更 }W"/h)q  
absolute expenditure 实际开支 &14Er,K  
absolute guideline figure 绝对准则数字 G C3G=DTt  
absolute interest 绝对权益 Rp""&0  
absolute order of discharge 绝对破产解除令 <bOi}  
absolute profit margin 绝对利润幅度 w`K=J!5y2g  
absolute value 实值；绝对值 [,ns/*f3R  
absolutely vested interest 绝对既得权益 G8p6p6*  
absorbed cost 已吸收成本；已分摊成本 #ANbhHG  
absorption 吸收；分摊；合并 GZqy.AE,  
absorption rate 吸收率；摊配率；分摊率 KP]{=~(  
ACB Finance Limited 亚洲商业财务有限公司  HO =\  
acceptable form of reciprocity 合理的互惠条件 B=+Py%  
acceptable rate 适当利率；适当汇率 8d"Ff  
acceptance agreement 承兑协议 {`1gDKH  
acceptance for honour 参加承兑 ZncJ  
acceptor 承兑人；接受人；受票人 },G5!3  
acceptor for honour 参加承兑人 iyf vcKO  
accident insurance 意外保险 <MBpV^Y}  
Accident Insurance Association of Hong Kong 香港意外保险公会 <%]i7&8|  
accident insurance scheme 意外保险计划 ]eZrb%B.  
accident year basis 意外年度基准 UB1/0o  
accommodation 通融；贷款 s:\FlQ0  
accommodation bill 通融票据；空头票据 J9*$@&@S  
accommodation party 汇票代发人 >hmBV7nR  
account balance 帐户余额；帐户结余 if
y}xv  
account book 帐簿 .+ g8zbD4  
account collected in advance 预收款项 CQm(N  
account current book 往来帐簿 jpek=4E
 
account of after-acquired property 事后取得的财产报告 V0!$k.Wk  
account of defaulter 拖欠帐目 u'+;/8  
account payable 应付帐款 jLG Q^v"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2^$Ha|  
account receivable 应收帐款 g/6>>p`J  
account receivable report 应收帐款报表 %gE*x #  
account statement 结单；帐单；会计财务报表 z<9wh2*M  
account title 帐户名称；会计科目 U0X?~ 1  
accountant's report 会计师报告 8%D 2G i  
Accountant's Report Rules 会计师报告规则 Wc q UF"A  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KN-)m ta&  
Accounting Arrangements 《会计安排》 V1Opp8  
accounting basis 会计基础 ~*Kk+w9H<  
accounting by Official Receiver 破产管理署署长呈交的帐目 Zf~Z&"C)  
Accounting Circular 《会计通告》 zBTyRL l  
accounting class 会计类别 $ ,9A?'  
accounting date 记帐日期；会计结算日期 ^J-\s_)"  
accounting for money 款项核算 Tweku}D7  
Accounting Officer 会计主任 qTUyax  
accounting period 会计报告期；会计期 OkaNVTB  
accounting policy 会计政策；会计方针 rsgTd\b  
accounting practice 会计惯例 =9AX\2w*H;  
accounting principle 会计准则 V*1hoC#  
accounting record 会计记录 hFp\,QSx  
accounting report 会计报告 cg]>*lH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {WoS&eL  
Accounting Society of China 中国会计学会 1Vy8TV3D  
accounting statement 会计报表 R *uwp'@  
accounting system 会计制度；会计系统 Q'qz(G0  
accounting transaction 会计事项；帐务交易 6A9 r{'1  
accounting treatment 会计处理 qPG>0 O  
accounting year 会计年度 ]
d]rV `RF  
accretion 增值；添加 Qt`;+N(  
accrual 应计项目；应累算数目 Ods/1 KW  
accrual basis 应计制；权责发生制 Yg kd1uI.  
accrual basis accounting 应计制会计；权责发生制会计 gJC~$/2  
accrue 应累算；应计 Ufr,6 IX  
accrued benefit 应累算利益  g`9`/  
accrued charges 应计费用 M\rZr3  
accrued cumulative preference share dividend 应累算的累积优先股股息 AkE(I16Uy~  
accrued expenses 应累算费用 rZSD)I  
accrued interest payable 应付利息；应计未付利息 _aj,tz  
accrued interest receivable 应收利息；应计未收利息 JRYCM}C]  
accrued right 累算权益 {\ 62c;.  
accruing profit 应累算的利润 |%l&H/  
accumulated fiscal reserve 累积财政储备 !xxdC  
accumulated profit 累积利润；滚存溢利 Q^!x8oUF  
accumulated reserve 累积储备 {|D7H= f  
accumulation of surplus income 累积收益盈余 I-> BDNk  
acquired assets 既得资产 Hru~Y}V  
acquisition 收购；购置；取得 gql^Inx<  
acquisition cost 购置成本 cWS 0B
$$  
acquisition expenses 购置费用 x@*!MC#  
acquisition of 100% interest 收购全部股权 zz_(*0,Qcr  
acquisition of control 取得控制权 e = u?-8  
acquisition of fixed assets 购置固定资产
>Xv Fg  
acquisition of shell “买壳”
f~?4  
acquisition price 收购价 tR`^c8gD  
act of God 天灾 ~,O&A B
  
acting partner 执事合伙人 Lsb `,:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 p38RgEf  
active partner 积极参与的合伙人 AREpZ2GiU  
active trading 交投活跃 fx3oA}  
actual circulation 实际流通 *)u%KYGr  
actual cost 实际成本 cfhiZ~."T  
actual expenditure 实际开支；实际支出 #)b0&wyW6i  
actual income 实际入息；实际收入；实际收益 m:x<maP#E  
actual market 现货市场 -4!S?rHwd+  
actual price 现货价；实际价格 GA+#'R  
actual profit 实际利润 jWNF3\  
actual quotation 实盘；实际价位；实际报价  ;U<}2M!g  
actual year basis 按实际年度计算 f)#rBAkt  
actuals 实货 l:- <CbG  
actuarial investigation 精算调查 u#Y#,:{  
actuarial principle 精算原则 (JdZl2A.  
actuarial report 精算师报告 4RyQ^vL  
Actuarial Society of Hong Kong 香港精算学会 wT@{=s,  
actuarial valuation 精算师估值 Bh ,GQHJ  
actuary 精算师 ZBsV  
ad referendum agreement 暂定协议；有待覆核的协定 (t_%8Eu  
ad valorem duty 从价税；按值征税 -?vII~a9y  
ad valorem duty system 从价税制 bSgdVP-  
ad valorem fee 从价费 He)
vl.  
ad valorem tariff 从价关税 *wp>a?sG\  
additional allowance 额外免税额 y)uxj-G  
additional amount for unexpired risk 未过期风险的额外款额 /w "h'u  
additional assessable profit 补加应评税利润 X]+z:!  
additional assessment 补加评税 =";G&)H-  
additional commitment 额外承担 iOXsj  
additional commitment vote 额外承担拨款 *Eg[@5;QA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 88g|(k/  
additional dependent parent allowance 供养父母额外免税额 b`& :`  
additional provision 额外拨款 W!B\VB  
additional stamp duty 附加印花税 HIsB)W&%@  
additional tax 补加税罚款；补加税款 -F`u z,wZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 WWjc.A$  
adjudged bankrupt 被裁定破产 wrm ReT?  
adjudicated bankrupt 裁定破产人 4RL0@)0F  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
T0v{qQ  
adjudication of bankruptcy 裁定破产；宣告破产 G3${\'<  
adjudication of insolvency 裁定无力偿还债务 [oDu3Qn  
adjusted actual 经调整的实数；调整后的实数 GD@|XwK){  
adjusted current assets 经调整的流动资产；调整后的流动资产 /vNHb_-  
adjusted figure 经调整的数字；调整后的数额 8Os: SC@Q  
adjusted liabilities 经调整的负债；调整后的负债 S'}pUGDO  
adjusted loss 经调整的亏损；调整后的亏损 u#)ARCx,w  
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 V)jF]u~g  
adjusted profit 经调整的利润；调整后的利润 :R1F\FT*  
adjusted surplus 经调整的盈余额；调整后的盈余额 nxhn|v  
adjusted value 经调整的价值；调整后的价值 +<rWYF(ii/  
adjustment 调整；修订；理算〔保险〕 'dJ(x  
adjustment centre 调剂中心 HApjXv!U[  
adjustment lag 调整过程的时间差距；调整时差 U#
g,XJ  
adjustment mechanism 调整机制 cxz\1Vphd  
adjustment of loss 亏损调整 A;Av0@w  
adjustment process 调整过程；调整程序 )QAS7w#k  
adjustment range 调整幅度 S1U>Q~ZPA  
administered exchange rate 受管制汇率 2P,{`O1]