[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: &\M<>>IB  
|jTRIMj%,_  
A share Ａ股；甲类股份 .L}k-8  
abatement of tax 减税；减扣免税额 Q)\4 .d  
ABN AMRO Bank N.V. 荷兰银行 E(Y}*.\]#s  
above-the-line expenditure 线上项目支出；经常预算支出 \zyvu7YA  
above-the-line receipt 线上项目收入；经常预算收入 >Y"Ru#Ju9  
ABSA Asia Limited 南非联合亚洲有限公司 /~;om\7r  
absolute change 绝对数值变更 6{TUs>~  
absolute expenditure 实际开支 QNgfvy  
absolute guideline figure 绝对准则数字 5TS&NefM
  
absolute interest 绝对权益 !$8 e6  
absolute order of discharge 绝对破产解除令 v,A8Mk2s#  
absolute profit margin 绝对利润幅度 p`06%"#  
absolute value 实值；绝对值 WBY_%RTx  
absolutely vested interest 绝对既得权益 EHX/XM  
absorbed cost 已吸收成本；已分摊成本 4jdP3Q/  
absorption 吸收；分摊；合并 F'9#dR?  
absorption rate 吸收率；摊配率；分摊率 qO}Q4a+  
ACB Finance Limited 亚洲商业财务有限公司 &`Ek-b!7  
acceptable form of reciprocity 合理的互惠条件 vAjvW&'g  
acceptable rate 适当利率；适当汇率 4b:q84  
acceptance agreement 承兑协议 3/0E9'  
acceptance for honour 参加承兑  MON]rj7  
acceptor 承兑人；接受人；受票人 .V`N^H:
l  
acceptor for honour 参加承兑人 Alpk5o5B  
accident insurance 意外保险 SK;c D>)  
Accident Insurance Association of Hong Kong 香港意外保险公会 6k*,Yei  
accident insurance scheme 意外保险计划 jdAjCy;s!  
accident year basis 意外年度基准 %oHK=],|1  
accommodation 通融；贷款 :"I!$_E'  
accommodation bill 通融票据；空头票据 .FpeVjR''  
accommodation party 汇票代发人 eNX!EN(^  
account balance 帐户余额；帐户结余 E8]kd  
account book 帐簿 nv/'C=+L  
account collected in advance 预收款项 8zzY;3^h;  
account current book 往来帐簿 Y2Y)|<FH  
account of after-acquired property 事后取得的财产报告 ;30SnR/  
account of defaulter 拖欠帐目 ^n&_JQIXb  
account payable 应付帐款 rki0!P`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <
3C/t|s  
account receivable 应收帐款 G#nZ%qQ:I  
account receivable report 应收帐款报表 6-J%Z%yT #  
account statement 结单；帐单；会计财务报表 b ]u01T-  
account title 帐户名称；会计科目 S>V+IKW;(  
accountant's report 会计师报告 b.|k j  
Accountant's Report Rules 会计师报告规则 aGq1YOD[$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `A ^  
Accounting Arrangements 《会计安排》 =C 7WQ  
accounting basis 会计基础 25{-GaB
 
accounting by Official Receiver 破产管理署署长呈交的帐目 SZ
(]su:  
Accounting Circular 《会计通告》 JK'FJ}Z4  
accounting class 会计类别 Z]qbLxJV  
accounting date 记帐日期；会计结算日期 G[$g-NU+  
accounting for money 款项核算 ZGj ^,?a  
Accounting Officer 会计主任 2R];Pv  
accounting period 会计报告期；会计期 hU6oWm  
accounting policy 会计政策；会计方针 ce:p*  
accounting practice 会计惯例 K$/&C:,Q  
accounting principle 会计准则 v8f1o$R  
accounting record 会计记录 ble[@VW|  
accounting report 会计报告 #.j}:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 85?;\5%-  
Accounting Society of China 中国会计学会 @A'@%Zv-  
accounting statement 会计报表 M`)/^S9   
accounting system 会计制度；会计系统 IRyZ0$r:e\  
accounting transaction 会计事项；帐务交易 <NXJ&xs-+  
accounting treatment 会计处理 dJ>~  
accounting year 会计年度 K*S3{s%UR  
accretion 增值；添加 F<TIZ^gFP  
accrual 应计项目；应累算数目 ~sT1J|  
accrual basis 应计制；权责发生制 1V.oR`&2E  
accrual basis accounting 应计制会计；权责发生制会计 j9xu21'
!%  
accrue 应累算；应计 #+#^cqjZ  
accrued benefit 应累算利益 ZXl_cq2r  
accrued charges 应计费用 Dl@Jj?zc  
accrued cumulative preference share dividend 应累算的累积优先股股息 LS]0p#  
accrued expenses 应累算费用 sm"s2Ci=}  
accrued interest payable 应付利息；应计未付利息 we8aqEomr  
accrued interest receivable 应收利息；应计未收利息 =}zSj64
  
accrued right 累算权益 7>lM^ :A  
accruing profit 应累算的利润 H)+QkQ
b}  
accumulated fiscal reserve 累积财政储备 49.B!DqQW&  
accumulated profit 累积利润；滚存溢利 f0&%  
accumulated reserve 累积储备 _Wqy, L;J  
accumulation of surplus income 累积收益盈余 rld 8hFj  
acquired assets 既得资产 _;M3=MTM9  
acquisition 收购；购置；取得 DS=$* Trk  
acquisition cost 购置成本 7@ \:l~ {  
acquisition expenses 购置费用 ,&.$r/x|?  
acquisition of 100% interest 收购全部股权 8qL.L(=\/  
acquisition of control 取得控制权 6=:s3I^  
acquisition of fixed assets 购置固定资产 7-gT:  
acquisition of shell “买壳” R*/s#*gmL  
acquisition price 收购价 }i{A4f`  
act of God 天灾 nF B]#LLv  
acting partner 执事合伙人 |'-%d^Z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >L')0<!&  
active partner 积极参与的合伙人 "+E\os72|  
active trading 交投活跃 9l(T>B2a  
actual circulation 实际流通 !<24Cy   
actual cost 实际成本 mv7W03  
actual expenditure 实际开支；实际支出 BP}@E$  
actual income 实际入息；实际收入；实际收益 tI)|y?q  
actual market 现货市场 "hi03k  
actual price 现货价；实际价格 ,Qs%bq{t  
actual profit 实际利润 _b$ yohQ  
actual quotation 实盘；实际价位；实际报价 t)1`^W}  
actual year basis 按实际年度计算 k%BU&%?1  
actuals 实货 YjH~8==  
actuarial investigation 精算调查 m*jTv n  
actuarial principle 精算原则 IC?(F]$%>  
actuarial report 精算师报告 Yt?]0i+  
Actuarial Society of Hong Kong 香港精算学会 Wy%FF\D.Y  
actuarial valuation 精算师估值 WdH/^QvTP  
actuary 精算师 Lw2VdFi>E&  
ad referendum agreement 暂定协议；有待覆核的协定 st UUez>  
ad valorem duty 从价税；按值征税 @{W"mc+  
ad valorem duty system 从价税制 M*f]d`B  
ad valorem fee 从价费 VD<z]@
  
ad valorem tariff 从价关税 p6Z|)1O]  
additional allowance 额外免税额 -n8d#Qm)  
additional amount for unexpired risk 未过期风险的额外款额 hD=.rDvO  
additional assessable profit 补加应评税利润 C~R ?iZ.&U  
additional assessment 补加评税 AJm$(3?/D  
additional commitment 额外承担 A; wT`c  
additional commitment vote 额外承担拨款 $1g1Bn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H8B$#.  
additional dependent parent allowance 供养父母额外免税额 Nt e$cTjX  
additional provision 额外拨款 G;$;$gM  
additional stamp duty 附加印花税 e[16 7uU  
additional tax 补加税罚款；补加税款 BM'!odR
v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "F%JZO51  
adjudged bankrupt 被裁定破产 k/D{&(F ~  
adjudicated bankrupt 裁定破产人 Qz3Z_V4k9  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 aydNSgu  
adjudication of bankruptcy 裁定破产；宣告破产 BM`6<Z"3q  
adjudication of insolvency 裁定无力偿还债务 uKXNzz  
adjusted actual 经调整的实数；调整后的实数 1[T7;i$  
adjusted current assets 经调整的流动资产；调整后的流动资产 n} j6gN!O  
adjusted figure 经调整的数字；调整后的数额 s M*ay,v;  
adjusted liabilities 经调整的负债；调整后的负债 M(zZ8#  
adjusted loss 经调整的亏损；调整后的亏损 [orL.D]  
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 > (9\ c F{  
adjusted profit 经调整的利润；调整后的利润 bMxK@$G~  
adjusted surplus 经调整的盈余额；调整后的盈余额 +D:8r|evH  
adjusted value 经调整的价值；调整后的价值 
)Qd x  
adjustment 调整；修订；理算〔保险〕 J|]
.h  
adjustment centre 调剂中心 fP V n;  
adjustment lag 调整过程的时间差距；调整时差 5|nc^ 12  
adjustment mechanism 调整机制 w7o`BR  
adjustment of loss 亏损调整 T4HJy|  
adjustment process 调整过程；调整程序 Id##367R  
adjustment range 调整幅度 t`&x.o  
administered exchange rate 受管制汇率  RQb}t,