[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: &#w~S~  
Qk_Mx"  
A share Ａ股；甲类股份 Kd%>:E*  
abatement of tax 减税；减扣免税额 &58TX[#  
ABN AMRO Bank N.V. 荷兰银行 QN'v]z  
above-the-line expenditure 线上项目支出；经常预算支出 M?FbBJ`sF  
above-the-line receipt 线上项目收入；经常预算收入 $mF(6<w  
ABSA Asia Limited 南非联合亚洲有限公司 1oVjx_I5y  
absolute change 绝对数值变更 2{gd4Kt6.  
absolute expenditure 实际开支 Do\YPo_Mr  
absolute guideline figure 绝对准则数字 BGSq fr1F  
absolute interest 绝对权益 D,)^l@UP  
absolute order of discharge 绝对破产解除令 ;i,:F`b~  
absolute profit margin 绝对利润幅度 rf:CB&u  
absolute value 实值；绝对值 ;=ci7IT '  
absolutely vested interest 绝对既得权益 |#rP~Nj )  
absorbed cost 已吸收成本；已分摊成本 zm9_[0  
absorption 吸收；分摊；合并 Z7@~#)3  
absorption rate 吸收率；摊配率；分摊率 h=`1sfz  
ACB Finance Limited 亚洲商业财务有限公司 Dj$W?dC"^  
acceptable form of reciprocity 合理的互惠条件 HHMv%H]M  
acceptable rate 适当利率；适当汇率 J@4,@+X  
acceptance agreement 承兑协议 lDd8dT-Q.  
acceptance for honour 参加承兑 tc%0yr9  
acceptor 承兑人；接受人；受票人 <e%~K4KH  
acceptor for honour 参加承兑人 F87aIJ.pGN  
accident insurance 意外保险 Z?o?"|o  
Accident Insurance Association of Hong Kong 香港意外保险公会 _;x7vRWmN  
accident insurance scheme 意外保险计划 rcyq+wY #  
accident year basis 意外年度基准 `;OEdeAM  
accommodation 通融；贷款 U(t_uc5q  
accommodation bill 通融票据；空头票据 &9*MO  
accommodation party 汇票代发人 G._E9  
account balance 帐户余额；帐户结余 b#2$Pd:(  
account book 帐簿 Jc74A=sT  
account collected in advance 预收款项 ^HM9'*&KJ  
account current book 往来帐簿
oO8opS7F  
account of after-acquired property 事后取得的财产报告 kpU-//lk+  
account of defaulter 拖欠帐目 7Hm/g  
account payable 应付帐款 Ksu_4dE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wz
ka4J{  
account receivable 应收帐款 F]"Hs>  
account receivable report 应收帐款报表 j& x=?jX  
account statement 结单；帐单；会计财务报表 $kM8E@x2  
account title 帐户名称；会计科目 ji~P?5(:  
accountant's report 会计师报告 Ub%sw&QG(9  
Accountant's Report Rules 会计师报告规则 8pQ:B /3=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g\n0v~T+  
Accounting Arrangements 《会计安排》 ?V>\9?zb  
accounting basis 会计基础 XM"{"  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,7{}}l  
Accounting Circular 《会计通告》 NL-<K  
accounting class 会计类别 01
-n_ $b  
accounting date 记帐日期；会计结算日期 [Tq\K ^!^  
accounting for money 款项核算 :d5fU:  
Accounting Officer 会计主任 YhzDi>hob  
accounting period 会计报告期；会计期 ?g5u#Q>!  
accounting policy 会计政策；会计方针 L
9FijF7  
accounting practice 会计惯例 )&$Zt(  
accounting principle 会计准则 8UANB]@Y}  
accounting record 会计记录 >[U.P)7;  
accounting report 会计报告 =`oQcIkz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f/VrenZ_  
Accounting Society of China 中国会计学会 S/XkxGZ2  
accounting statement 会计报表 |4XR [eX  
accounting system 会计制度；会计系统 vG7aT  
accounting transaction 会计事项；帐务交易 Owa]ax5  
accounting treatment 会计处理 $7 08\!  
accounting year 会计年度 @Q=P6Rz {S  
accretion 增值；添加 s=uWBh3J  
accrual 应计项目；应累算数目 NSPa3NE  
accrual basis 应计制；权责发生制 3V"y|q  
accrual basis accounting 应计制会计；权责发生制会计 ;~>E^0M  
accrue 应累算；应计 J:c]z 9&!  
accrued benefit 应累算利益 #An g8O@y  
accrued charges 应计费用 fy(i<L Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 A>c/q&WUk  
accrued expenses 应累算费用 6}RRrYL7I  
accrued interest payable 应付利息；应计未付利息 w<uK-]t  
accrued interest receivable 应收利息；应计未收利息 mN9Uyz5G  
accrued right 累算权益 M_4:~&N$  
accruing profit 应累算的利润 ``:AF:  
accumulated fiscal reserve 累积财政储备 8w[nY.#T  
accumulated profit 累积利润；滚存溢利 ,
3zF_y(*Y  
accumulated reserve 累积储备 (;11xu  
accumulation of surplus income 累积收益盈余 _v+mjDdQ  
acquired assets 既得资产 XgfaTX*  
acquisition 收购；购置；取得 0F\e*{gc  
acquisition cost 购置成本 :IZ(9=hs  
acquisition expenses 购置费用 LQnkpy3A  
acquisition of 100% interest 收购全部股权 6#JdQ[IP6  
acquisition of control 取得控制权 Ss eMTw:  
acquisition of fixed assets 购置固定资产 x 7;Zwd  
acquisition of shell “买壳” ;bZIj`D(  
acquisition price 收购价 5G\CT&cQR  
act of God 天灾 es` A<  
acting partner 执事合伙人 JVORz-uBs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5nGDt~a  
active partner 积极参与的合伙人 U~mv1V
^.  
active trading 交投活跃 w
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actual circulation 实际流通 eDm~B(G$  
actual cost 实际成本 6G<t1?_yD  
actual expenditure 实际开支；实际支出 4@wH4H8  
actual income 实际入息；实际收入；实际收益 O>E2G]K]\  
actual market 现货市场 -bamNw>|  
actual price 现货价；实际价格 CTbz?Kn  
actual profit 实际利润 ^Fl6-|^~  
actual quotation 实盘；实际价位；实际报价 (X rrno z  
actual year basis 按实际年度计算 )m-l&UK  
actuals 实货 @[qGoai  
actuarial investigation 精算调查 Kzs ]+Cl  
actuarial principle 精算原则 `FP)-^A8  
actuarial report 精算师报告 n: ~y]  
Actuarial Society of Hong Kong 香港精算学会 nC3U%*l  
actuarial valuation 精算师估值 uF!3a$4]  
actuary 精算师 }+L!r53g6  
ad referendum agreement 暂定协议；有待覆核的协定 y1JxAj  
ad valorem duty 从价税；按值征税 m})q8b!S  
ad valorem duty system 从价税制 idC4yH42  
ad valorem fee 从价费 FA.h?yfr  
ad valorem tariff 从价关税 T41&;?-  
additional allowance 额外免税额 U#O6l-xe]  
additional amount for unexpired risk 未过期风险的额外款额 rpgr5>  
additional assessable profit 补加应评税利润 b"ypS7 _  
additional assessment 补加评税 ~=Y<B/  
additional commitment 额外承担 UXXN\D  
additional commitment vote 额外承担拨款 gzK"'4`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wo>s
rZs  
additional dependent parent allowance 供养父母额外免税额 Fr}e-a  
additional provision 额外拨款 q
NhQ2x\  
additional stamp duty 附加印花税 o@`& h} $  
additional tax 补加税罚款；补加税款 1@nGD<,.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 N#;k;Z'iL  
adjudged bankrupt 被裁定破产 |\ 1?CYx  
adjudicated bankrupt 裁定破产人 P
&/PCSf  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .EC/[fM  
adjudication of bankruptcy 裁定破产；宣告破产 fq){?hk~O  
adjudication of insolvency 裁定无力偿还债务 jb' hqz  
adjusted actual 经调整的实数；调整后的实数 }57wE$9K  
adjusted current assets 经调整的流动资产；调整后的流动资产 OE!:`Bo3T  
adjusted figure 经调整的数字；调整后的数额 L%8>deE>;D  
adjusted liabilities 经调整的负债；调整后的负债 y)W.xR  
adjusted loss 经调整的亏损；调整后的亏损 PMJe6*(x/  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 @15%fX`*o  
adjusted profit 经调整的利润；调整后的利润 5#zwdoQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 1n! JfsU  
adjusted value 经调整的价值；调整后的价值 n%w36_  
adjustment 调整；修订；理算〔保险〕 Ns-cT'1-  
adjustment centre 调剂中心 `0rEV_$  
adjustment lag 调整过程的时间差距；调整时差 j:%~:  
adjustment mechanism 调整机制  0gBD  
adjustment of loss 亏损调整 v/]Bo[a  
adjustment process 调整过程；调整程序 29K09 0f  
adjustment range 调整幅度 f[n#Eu}   
administered exchange rate 受管制汇率 X[8m76/V