[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: `3:Q.A_?  
sOVU>t b\'  
A share Ａ股；甲类股份 *}) W>  
abatement of tax 减税；减扣免税额 <.".,Na(J0  
ABN AMRO Bank N.V. 荷兰银行 C?j:+  
above-the-line expenditure 线上项目支出；经常预算支出 w)C5XX30;  
above-the-line receipt 线上项目收入；经常预算收入 r4mz  
ABSA Asia Limited 南非联合亚洲有限公司
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Wf mU  
absolute change 绝对数值变更 s@IgaF {  
absolute expenditure 实际开支 CorV!H4  
absolute guideline figure 绝对准则数字 7YFEyX10d  
absolute interest 绝对权益 7@ \:l~ {  
absolute order of discharge 绝对破产解除令 ,&.$r/x|?  
absolute profit margin 绝对利润幅度 8qL.L(=\/  
absolute value 实值；绝对值 6=:s3I^  
absolutely vested interest 绝对既得权益 1xI  
absorbed cost 已吸收成本；已分摊成本 R*/s#*gmL  
absorption 吸收；分摊；合并 }i{A4f`  
absorption rate 吸收率；摊配率；分摊率 nF B]#LLv  
ACB Finance Limited 亚洲商业财务有限公司 |'-%d^Z  
acceptable form of reciprocity 合理的互惠条件 >L')0<!&  
acceptable rate 适当利率；适当汇率 "+E\os72|  
acceptance agreement 承兑协议 9l(T>B2a  
acceptance for honour 参加承兑 !<24Cy   
acceptor 承兑人；接受人；受票人 mv7W03  
acceptor for honour 参加承兑人 BP}@E$  
accident insurance 意外保险 T+e*'<!O  
Accident Insurance Association of Hong Kong 香港意外保险公会 "hi03k  
accident insurance scheme 意外保险计划 ,Qs%bq{t  
accident year basis 意外年度基准 _b$ yohQ  
accommodation 通融；贷款 y @S_CB47  
accommodation bill 通融票据；空头票据 k/(]1QnW  
accommodation party 汇票代发人 2VzYP~Jg  
account balance 帐户余额；帐户结余 5|5p -B  
account book 帐簿 @VPmr}p:{  
account collected in advance 预收款项 $<AaeyR!N  
account current book 往来帐簿 P0pBR_:o  
account of after-acquired property 事后取得的财产报告 6$[7hlE  
account of defaulter 拖欠帐目 jD${ZIv  
account payable 应付帐款 &r\8VEZq"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $,yAOaa  
account receivable 应收帐款 u"4B5D  
account receivable report 应收帐款报表 s VHk;:e>x  
account statement 结单；帐单；会计财务报表 ?}uuTNLl)  
account title 帐户名称；会计科目 3{fg3?  
accountant's report 会计师报告 j+@3.^vK
 
Accountant's Report Rules 会计师报告规则 . P+Qu   
accounting and auditing procedure 会计与审计程序；会计与核数程序 QFMAy>Gdn  
Accounting Arrangements 《会计安排》 L$BV`JWPw  
accounting basis 会计基础 GC:q6}  
accounting by Official Receiver 破产管理署署长呈交的帐目 K8R>O *~  
Accounting Circular 《会计通告》 Q;J( 5;  
accounting class 会计类别 X8">DR&>Y  
accounting date 记帐日期；会计结算日期 U(#JC(E-#  
accounting for money 款项核算 a|"Uw `pX+  
Accounting Officer 会计主任 5dB62dqN  
accounting period 会计报告期；会计期 nwh@F1|  
accounting policy 会计政策；会计方针 Qn,6s%n  
accounting practice 会计惯例 ypyKRsx  
accounting principle 会计准则 Fj(GyPFG  
accounting record 会计记录 Z`u$#<ukX  
accounting report 会计报告 [iEz?1.,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g4eW<   
Accounting Society of China 中国会计学会 |-G2pu;  
accounting statement 会计报表 -rn6 ZSD)  
accounting system 会计制度；会计系统 |?ssHW  
accounting transaction 会计事项；帐务交易 kw@^4n+M  
accounting treatment 会计处理 U3N9O.VC  
accounting year 会计年度 <l$ d>,  
accretion 增值；添加 naW!b&:  
accrual 应计项目；应累算数目 y?3.W  
accrual basis 应计制；权责发生制 L-!1ybB^  
accrual basis accounting 应计制会计；权责发生制会计 yji[Yde;|  
accrue 应累算；应计 c~?Zmdn:  
accrued benefit 应累算利益 B+snHabS6  
accrued charges 应计费用 P/girce0  
accrued cumulative preference share dividend 应累算的累积优先股股息 ? e p#s$i  
accrued expenses 应累算费用 :Ys~Lt54  
accrued interest payable 应付利息；应计未付利息 ~y2zl  
accrued interest receivable 应收利息；应计未收利息 @(~:JP?KNC  
accrued right 累算权益 80wzn,o S  
accruing profit 应累算的利润 o]Rlivahm  
accumulated fiscal reserve 累积财政储备 G %6P`:  
accumulated profit 累积利润；滚存溢利 u}gavG l  
accumulated reserve 累积储备 BUJ\[/  
accumulation of surplus income 累积收益盈余 weSq|f  
acquired assets 既得资产 Ph1XI&us9  
acquisition 收购；购置；取得 p.SipQ.P  
acquisition cost 购置成本 Cq"KKuf  
acquisition expenses 购置费用 !6T"J!F#  
acquisition of 100% interest 收购全部股权 s:Ml\['x  
acquisition of control 取得控制权 ylKK!vRHT  
acquisition of fixed assets 购置固定资产 r~lZ8$KC  
acquisition of shell “买壳” ]mb8R:a1  
acquisition price 收购价 $KO2+^%y  
act of God 天灾 w_xca(  
acting partner 执事合伙人 iU;e!\A  
active market 买卖活跃的市场；交投畅旺的市场；旺市 a/,>fv9;$  
active partner 积极参与的合伙人 ~vFa\7sf  
active trading 交投活跃 /v8Q17O?e  
actual circulation 实际流通 `x#Ud)g  
actual cost 实际成本 pW(rNAJ!  
actual expenditure 实际开支；实际支出 o)/Pr7Qn  
actual income 实际入息；实际收入；实际收益 NEIkG>\7q  
actual market 现货市场  ir6' \  
actual price 现货价；实际价格 `X6J
ZxGyd  
actual profit 实际利润 ^ taN?5  
actual quotation 实盘；实际价位；实际报价 FM >ae-L-  
actual year basis 按实际年度计算 |)29"_Kk5  
actuals 实货 hTr5Q33y>  
actuarial investigation 精算调查
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actuarial principle 精算原则 8w&-O~M  
actuarial report 精算师报告 Ki\.w~Qs  
Actuarial Society of Hong Kong 香港精算学会 ~ELMLwn.  
actuarial valuation 精算师估值 s9;6&{@%wO  
actuary 精算师 d9#Vq=H /  
ad referendum agreement 暂定协议；有待覆核的协定 DK)W ,z|  
ad valorem duty 从价税；按值征税 U]iI8c  
ad valorem duty system 从价税制 XH"+oW  
ad valorem fee 从价费 LH8jT  
ad valorem tariff 从价关税 d,V#5l-6  
additional allowance 额外免税额 //q(v,D%Q  
additional amount for unexpired risk 未过期风险的额外款额 G@[8P?M=Z  
additional assessable profit 补加应评税利润 Y$ys4X  
additional assessment 补加评税 <Kd(fFe  
additional commitment 额外承担 ;uUFgDi  
additional commitment vote 额外承担拨款 ~#A}=,4>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pk/#RUfT+  
additional dependent parent allowance 供养父母额外免税额 3@>F-N  
additional provision 额外拨款 |h>PUt@LL  
additional stamp duty 附加印花税 fFjpQ~0  
additional tax 补加税罚款；补加税款 r9i?H  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 N+|NI?R?}  
adjudged bankrupt 被裁定破产 Je
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adjudicated bankrupt 裁定破产人
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adjudication fee 裁定费；评定印花税额手续费；评估契据费 / (&E  
adjudication of bankruptcy 裁定破产；宣告破产 }}AIpYp,P  
adjudication of insolvency 裁定无力偿还债务 W$rWg>4>  
adjusted actual 经调整的实数；调整后的实数 E.oJ[;  
adjusted current assets 经调整的流动资产；调整后的流动资产 .Pc>1#z&[  
adjusted figure 经调整的数字；调整后的数额 Dcl$?  
adjusted liabilities 经调整的负债；调整后的负债 =
ejj@c  
adjusted loss 经调整的亏损；调整后的亏损 94u{k1d 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 /4:bx#;A  
adjusted profit 经调整的利润；调整后的利润 >l Qo _p(;  
adjusted surplus 经调整的盈余额；调整后的盈余额 ,=:K&5mCv  
adjusted value 经调整的价值；调整后的价值 9y7N}T6  
adjustment 调整；修订；理算〔保险〕
ze+YQ F  
adjustment centre 调剂中心 CLR1CGnn7  
adjustment lag 调整过程的时间差距；调整时差 uJ!&T  
adjustment mechanism 调整机制 v= 55{  
adjustment of loss 亏损调整 {3~VLdy  
adjustment process 调整过程；调整程序 ^\\3bW9
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adjustment range 调整幅度 _
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administered exchange rate 受管制汇率 Ys"wG B>