[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: *Ucyxpu~$  
, n!xzoX_  
A share Ａ股；甲类股份 0XYO2k  
abatement of tax 减税；减扣免税额 c[y=K)<Z  
ABN AMRO Bank N.V. 荷兰银行 |PJW
2PN  
above-the-line expenditure 线上项目支出；经常预算支出 ZJ[ Uz_%W  
above-the-line receipt 线上项目收入；经常预算收入 EShakV  
ABSA Asia Limited 南非联合亚洲有限公司 Em"X5>;4  
absolute change 绝对数值变更 M*S5&x
pX  
absolute expenditure 实际开支 LMG\jc?,  
absolute guideline figure 绝对准则数字 C${TC+z  
absolute interest 绝对权益 A^p $~e\)  
absolute order of discharge 绝对破产解除令 hy)RV=X  
absolute profit margin 绝对利润幅度 }lb.3fqiA  
absolute value 实值；绝对值 MM8)yCI  
absolutely vested interest 绝对既得权益 ]VYl Eqe  
absorbed cost 已吸收成本；已分摊成本 P/
PS(`  
absorption 吸收；分摊；合并 49zp@a  
absorption rate 吸收率；摊配率；分摊率 %<muVRkB\  
ACB Finance Limited 亚洲商业财务有限公司 =W|Q0|U  
acceptable form of reciprocity 合理的互惠条件 6HqK%(  
acceptable rate 适当利率；适当汇率 d<3"$%C  
acceptance agreement 承兑协议 _5LlL#)  
acceptance for honour 参加承兑 M{4_BQ4$  
acceptor 承兑人；接受人；受票人 w9PY^U.Y3e  
acceptor for honour 参加承兑人 86I*
 
accident insurance 意外保险 ! aEp88u  
Accident Insurance Association of Hong Kong 香港意外保险公会 Mk9kGP%  
accident insurance scheme 意外保险计划 TnaIRJ\B  
accident year basis 意外年度基准 Elq8WtS  
accommodation 通融；贷款 &^7)yS+C  
accommodation bill 通融票据；空头票据 NR[mzJv  
accommodation party 汇票代发人 2$ rq  
account balance 帐户余额；帐户结余 68!fcK  
account book 帐簿 r4lG 5d
V  
account collected in advance 预收款项 =
% JDo  
account current book 往来帐簿 :ZIcWIV-  
account of after-acquired property 事后取得的财产报告 4yM8W\je  
account of defaulter 拖欠帐目 3U`.:w`  
account payable 应付帐款 gPi_+-@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D_)vGvv3;.  
account receivable 应收帐款 uR%H"f  
account receivable report 应收帐款报表 ~EM];i  
account statement 结单；帐单；会计财务报表 awK'XFk  
account title 帐户名称；会计科目 e](=)h|  
accountant's report 会计师报告 )AoFd>  
Accountant's Report Rules 会计师报告规则 MnI $%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bcs!4  
Accounting Arrangements 《会计安排》 ] 6gu  
accounting basis 会计基础 aS7zG2R4H  
accounting by Official Receiver 破产管理署署长呈交的帐目 >D;hT*3  
Accounting Circular 《会计通告》 =KZ4:d5  
accounting class 会计类别 8#Z5-",iw  
accounting date 记帐日期；会计结算日期 7GUJ&U)J  
accounting for money 款项核算 !tdfTf$  
Accounting Officer 会计主任 \}=b/FL=U  
accounting period 会计报告期；会计期 8(D}y\  
accounting policy 会计政策；会计方针 |@HdTGD  
accounting practice 会计惯例 GXRjR\Ch  
accounting principle 会计准则 +*DX(v"BH  
accounting record 会计记录 ]`XuE-Uh  
accounting report 会计报告 gsp7N  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iPOZ{'Z  
Accounting Society of China 中国会计学会 kI'A` /Bl  
accounting statement 会计报表 S8RB0^Q7  
accounting system 会计制度；会计系统 o%%fO  
accounting transaction 会计事项；帐务交易 }(K6 YL  
accounting treatment 会计处理 o4;Nb|kk9+  
accounting year 会计年度 NLl~/smMS  
accretion 增值；添加 d/>,U7eS[+  
accrual 应计项目；应累算数目 =R.9"7~2x  
accrual basis 应计制；权责发生制 eNFUjDm  
accrual basis accounting 应计制会计；权责发生制会计 srLr~^$j[  
accrue 应累算；应计 C(|5,P#5  
accrued benefit 应累算利益 03o3[g?  
accrued charges 应计费用 [BBKj)IK  
accrued cumulative preference share dividend 应累算的累积优先股股息 e;5Lv9?C8  
accrued expenses 应累算费用 PuJ{!S \T7  
accrued interest payable 应付利息；应计未付利息 !f
-o,RJ  
accrued interest receivable 应收利息；应计未收利息 1}E@lOc  
accrued right 累算权益 q4iD59yd)S  
accruing profit 应累算的利润 H|U/t
U-  
accumulated fiscal reserve 累积财政储备 &>l8SlC?  
accumulated profit 累积利润；滚存溢利 }YP7x|  
accumulated reserve 累积储备 ~,68S^nP)H  
accumulation of surplus income 累积收益盈余 P{!:pxu[  
acquired assets 既得资产 n;-r W;ZO  
acquisition 收购；购置；取得 1>VS/H`  
acquisition cost 购置成本 qo-F9u1J  
acquisition expenses 购置费用 N-9gfG  
acquisition of 100% interest 收购全部股权 k)V%.Eobf  
acquisition of control 取得控制权 ^u!Tyb8Dk  
acquisition of fixed assets 购置固定资产 O + & xb  
acquisition of shell “买壳” jYX9;C;J  
acquisition price 收购价 c/Yi0Rl)  
act of God 天灾 7$W;4!BN*  
acting partner 执事合伙人 dJ:x1j  
active market 买卖活跃的市场；交投畅旺的市场；旺市  ,nR8l  
active partner 积极参与的合伙人 5Y=\~,%\oH  
active trading 交投活跃 Lu39eO6  
actual circulation 实际流通 &vX!7Y  
actual cost 实际成本 ~<- ci  
actual expenditure 实际开支；实际支出 N%A`rY}u  
actual income 实际入息；实际收入；实际收益 m8j-lNu  
actual market 现货市场 B"9hQb  
actual price 现货价；实际价格 cC^C7AAq^  
actual profit 实际利润 psX%.95Y  
actual quotation 实盘；实际价位；实际报价 )? &kQ^@v  
actual year basis 按实际年度计算 FP 'lEp  
actuals 实货 (TNY2Ke2 8  
actuarial investigation 精算调查 OsL%SKs|  
actuarial principle 精算原则 rHgdvDc  
actuarial report 精算师报告 %Rep6=K*$  
Actuarial Society of Hong Kong 香港精算学会 /cC6qhkp%  
actuarial valuation 精算师估值 !u{"] T:  
actuary 精算师 KzX ,n_`an  
ad referendum agreement 暂定协议；有待覆核的协定 =l4\4td9p  
ad valorem duty 从价税；按值征税 .q`H`(QM  
ad valorem duty system 从价税制
T#G<?oF  
ad valorem fee 从价费 G7A bhb,  
ad valorem tariff 从价关税 >2CusT2  
additional allowance 额外免税额 Tj21YK.mk  
additional amount for unexpired risk 未过期风险的额外款额 j'Y"/<  
additional assessable profit 补加应评税利润 `XSc >  
additional assessment 补加评税 cia-OVX  
additional commitment 额外承担 Cz@FZb8  
additional commitment vote 额外承担拨款 2\63&C^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H< Kkj  
additional dependent parent allowance 供养父母额外免税额 2Uv3_i<  
additional provision 额外拨款 CQjZAv  
additional stamp duty 附加印花税 =Xy`"i{`(  
additional tax 补加税罚款；补加税款 aaz"`,7_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Wx?&igh  
adjudged bankrupt 被裁定破产 3 $N %iE
6  
adjudicated bankrupt 裁定破产人 sh(kRrdY3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5Z6-R}uXk  
adjudication of bankruptcy 裁定破产；宣告破产 noh|/sPMD  
adjudication of insolvency 裁定无力偿还债务 c@9Z&2)  
adjusted actual 经调整的实数；调整后的实数 @?3vRs}h  
adjusted current assets 经调整的流动资产；调整后的流动资产 H*{k4  
adjusted figure 经调整的数字；调整后的数额 :-u-hO5*8  
adjusted liabilities 经调整的负债；调整后的负债 ri<'-wi  
adjusted loss 经调整的亏损；调整后的亏损 }WO9!E(  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 `[@^m5?b-  
adjusted profit 经调整的利润；调整后的利润 ~+<xFi  
adjusted surplus 经调整的盈余额；调整后的盈余额 J7ktfyQ0W  
adjusted value 经调整的价值；调整后的价值 6I&j cHH  
adjustment 调整；修订；理算〔保险〕 o'^;tLs1
5  
adjustment centre 调剂中心 &7($kj  
adjustment lag 调整过程的时间差距；调整时差 w.
D4dv_H  
adjustment mechanism 调整机制 w`j*W$82
  
adjustment of loss 亏损调整 VZ2.w4b  
adjustment process 调整过程；调整程序 L7Qo-  
adjustment range 调整幅度 hg&w=l  
administered exchange rate 受管制汇率 ]^; b