[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: l!B)1  
;tS4h  
A share Ａ股；甲类股份 +["t@Q4IQ  
abatement of tax 减税；减扣免税额 UuV<#N)  
ABN AMRO Bank N.V. 荷兰银行 eBD7g-  
above-the-line expenditure 线上项目支出；经常预算支出 =h~\nTN  
above-the-line receipt 线上项目收入；经常预算收入 &^HqbLz  
ABSA Asia Limited 南非联合亚洲有限公司 \7 8w1Rkl  
absolute change 绝对数值变更 |eEcEu?/b  
absolute expenditure 实际开支 {r9fKA  
absolute guideline figure 绝对准则数字 RV
xlN*  
absolute interest 绝对权益 [!@&t:A  
absolute order of discharge 绝对破产解除令 >L#HE  
absolute profit margin 绝对利润幅度 -U6" Ce  
absolute value 实值；绝对值 ^&o38=70*  
absolutely vested interest 绝对既得权益 +4kBd<0Y  
absorbed cost 已吸收成本；已分摊成本 y;N[#hY#CD  
absorption 吸收；分摊；合并 C+
B`A9  
absorption rate 吸收率；摊配率；分摊率 09Sy- je*/  
ACB Finance Limited 亚洲商业财务有限公司 Rt$Q*`u   
acceptable form of reciprocity 合理的互惠条件 u S$:J:Drx  
acceptable rate 适当利率；适当汇率 /f!CX|U  
acceptance agreement 承兑协议
1/t}>>,M  
acceptance for honour 参加承兑 u`l1 zMk  
acceptor 承兑人；接受人；受票人 Z4\$h1tl  
acceptor for honour 参加承兑人 WJG&`PP  
accident insurance 意外保险 #,dE )  
Accident Insurance Association of Hong Kong 香港意外保险公会 [u_-x3`  
accident insurance scheme 意外保险计划 qg;[~JZYKi  
accident year basis 意外年度基准 *D: wwJ  
accommodation 通融；贷款  C0\A  
accommodation bill 通融票据；空头票据 MQR@(>TZy  
accommodation party 汇票代发人 I("J$  
account balance 帐户余额；帐户结余 -[kbHrl&  
account book 帐簿 * \@u, [,  
account collected in advance 预收款项 tHhA_  
account current book 往来帐簿 Y4PB&pZ$O2  
account of after-acquired property 事后取得的财产报告 l<7)uO^8  
account of defaulter 拖欠帐目 )'{:4MX  
account payable 应付帐款 ^O cM)Z6h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ';buS -|6  
account receivable 应收帐款 .P[ %t=W  
account receivable report 应收帐款报表 Xa._  
account statement 结单；帐单；会计财务报表 '1{#I/P;  
account title 帐户名称；会计科目 \JBJ$lBL  
accountant's report 会计师报告 Vi~9[&.E\!  
Accountant's Report Rules 会计师报告规则 a7#J af  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J 4 yT|  
Accounting Arrangements 《会计安排》 zWxKp;.  
accounting basis 会计基础 I|=$.i  
accounting by Official Receiver 破产管理署署长呈交的帐目 sa%2,e'  
Accounting Circular 《会计通告》 i%7b)t[y  
accounting class 会计类别 Y-%S,91O  
accounting date 记帐日期；会计结算日期 xF*C0B;QL  
accounting for money 款项核算 NGHzifaE   
Accounting Officer 会计主任 wL]7d3t  
accounting period 会计报告期；会计期 Gc) Zu`67  
accounting policy 会计政策；会计方针 Zy2@1-z6  
accounting practice 会计惯例 |okS7.|I
X  
accounting principle 会计准则 pIh%5ZU  
accounting record 会计记录 W`fE@*k0  
accounting report 会计报告 yQ> *F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4 |$|]E  
Accounting Society of China 中国会计学会 %2=nS<kC  
accounting statement 会计报表 K[ZgT$zZ  
accounting system 会计制度；会计系统 pA9:1*+;;  
accounting transaction 会计事项；帐务交易 #`6A}/@.+  
accounting treatment 会计处理 XDvT#(Pu  
accounting year 会计年度 <$s G]l!\  
accretion 增值；添加 :('7ly!h  
accrual 应计项目；应累算数目 Hh=D:kE  
accrual basis 应计制；权责发生制 @b=b>V[d6  
accrual basis accounting 应计制会计；权责发生制会计 S8+Xk= x  
accrue 应累算；应计 s1XW}Dw  
accrued benefit 应累算利益 }Y(yDg;"  
accrued charges 应计费用 D/_=rAl1  
accrued cumulative preference share dividend 应累算的累积优先股股息 8Ua;< h%  
accrued expenses 应累算费用 'z\K0  
accrued interest payable 应付利息；应计未付利息 KOWxP47b  
accrued interest receivable 应收利息；应计未收利息 gP*:>[lR  
accrued right 累算权益 O?omL5  
accruing profit 应累算的利润 9V&%_.Z
 
accumulated fiscal reserve 累积财政储备 Z3=DM=V;v  
accumulated profit 累积利润；滚存溢利 x\j6=|  
accumulated reserve 累积储备 &$fe%1#  
accumulation of surplus income 累积收益盈余 <Tr_,Ya{9  
acquired assets 既得资产 yKEE @@}\  
acquisition 收购；购置；取得 0(VQwGC[  
acquisition cost 购置成本 Sk@~}  
acquisition expenses 购置费用 8Z>ZjNG  
acquisition of 100% interest 收购全部股权 fG O.wb  
acquisition of control 取得控制权 \HFh?3-g  
acquisition of fixed assets 购置固定资产 .Ev i  
acquisition of shell “买壳” W`]
,  
acquisition price 收购价 j'i-XIs   
act of God 天灾 GYot5iLg  
acting partner 执事合伙人 Zs!)w9y&V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D,+I)-k<  
active partner 积极参与的合伙人 6.|f iQs]  
active trading 交投活跃 krm& .J  
actual circulation 实际流通 93:s[bmx  
actual cost 实际成本 .H+`]qLkL  
actual expenditure 实际开支；实际支出 NS"hdyA  
actual income 实际入息；实际收入；实际收益 4RsV\Y{FN  
actual market 现货市场 u79.`,Ad&  
actual price 现货价；实际价格 & v=2u,]T  
actual profit 实际利润 >4=sEj  
actual quotation 实盘；实际价位；实际报价 bU1UNm`{C  
actual year basis 按实际年度计算 67 >*AL  
actuals 实货 e-f_#!bW  
actuarial investigation 精算调查 M")v ph^  
actuarial principle 精算原则 BuI&kU,WY  
actuarial report 精算师报告 Gs2.}lz  
Actuarial Society of Hong Kong 香港精算学会 f+Nq?GvwBQ  
actuarial valuation 精算师估值 FLY#  
actuary 精算师 |{]\n/M  
ad referendum agreement 暂定协议；有待覆核的协定 $xmltvaF  
ad valorem duty 从价税；按值征税 rixNz@p'%  
ad valorem duty system 从价税制 Q~]#x![u0  
ad valorem fee 从价费 J=W"FEXTL7  
ad valorem tariff 从价关税 3.B|uN  
additional allowance 额外免税额 5SFe
JBS  
additional amount for unexpired risk 未过期风险的额外款额 swuW6p  
additional assessable profit 补加应评税利润 +Ck<tx3h&  
additional assessment 补加评税 ,6,#Lc  
additional commitment 额外承担 T>d-f=(9KH  
additional commitment vote 额外承担拨款 e4Ol:V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RUm1;MWs  
additional dependent parent allowance 供养父母额外免税额  {[o=df/  
additional provision 额外拨款 71nXROB  
additional stamp duty 附加印花税 HgE^#qD?  
additional tax 补加税罚款；补加税款 9f;\fe  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `TKe+oS)  
adjudged bankrupt 被裁定破产 $d?<(n  
adjudicated bankrupt 裁定破产人 i;`rzsRb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ( du<0J|PT  
adjudication of bankruptcy 裁定破产；宣告破产 TIlcdpwXf  
adjudication of insolvency 裁定无力偿还债务 ]H)
x
 
adjusted actual 经调整的实数；调整后的实数 bl(rCbj(w  
adjusted current assets 经调整的流动资产；调整后的流动资产 "CBe$b4  
adjusted figure 经调整的数字；调整后的数额 {,|*99V  
adjusted liabilities 经调整的负债；调整后的负债 Gr&5 mniu  
adjusted loss 经调整的亏损；调整后的亏损 z#GZvB/z)  
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 \kZxys!4  
adjusted profit 经调整的利润；调整后的利润 #rqLuqw  
adjusted surplus 经调整的盈余额；调整后的盈余额 5E?{>1  
adjusted value 经调整的价值；调整后的价值 X*1vIs;[@  
adjustment 调整；修订；理算〔保险〕 bNp RGhlV  
adjustment centre 调剂中心 q
YZX, x  
adjustment lag 调整过程的时间差距；调整时差 3J~Q pw0<  
adjustment mechanism 调整机制 &,2XrXiFu  
adjustment of loss 亏损调整 >%x7-->IB  
adjustment process 调整过程；调整程序 `omZ'n)  
adjustment range 调整幅度 z%(m:/N70  
administered exchange rate 受管制汇率 #g\O*oYaw