[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: Y_+ SA|s  
9Yn)t#G'`F  
A share Ａ股；甲类股份 o~;M"  
abatement of tax 减税；减扣免税额 }Fm\+JOS   
ABN AMRO Bank N.V. 荷兰银行 zXjwnep  
above-the-line expenditure 线上项目支出；经常预算支出 '=p?  
above-the-line receipt 线上项目收入；经常预算收入 w]}f6VlEl  
ABSA Asia Limited 南非联合亚洲有限公司 J B(<.E2  
absolute change 绝对数值变更 -qfnUh  
absolute expenditure 实际开支 2 ^oGwx @  
absolute guideline figure 绝对准则数字 pu#[pa  
absolute interest 绝对权益 D&-vq,c  
absolute order of discharge 绝对破产解除令 ]hL:33  
absolute profit margin 绝对利润幅度 js -2"I  
absolute value 实值；绝对值 9
4y9W#  
absolutely vested interest 绝对既得权益 :WO{xg  
absorbed cost 已吸收成本；已分摊成本 \qB6TiB/  
absorption 吸收；分摊；合并 \W
X@PfL  
absorption rate 吸收率；摊配率；分摊率 &*A:[b\  
ACB Finance Limited 亚洲商业财务有限公司 > ;7a1+`3  
acceptable form of reciprocity 合理的互惠条件 ~XKZXGw  
acceptable rate 适当利率；适当汇率  JL``iA  
acceptance agreement 承兑协议 hVkO%]?  
acceptance for honour 参加承兑 =-5[Hn%  
acceptor 承兑人；接受人；受票人 6^ab@GrN\  
acceptor for honour 参加承兑人 9OfU7_m  
accident insurance 意外保险 zQ _z7FJCB  
Accident Insurance Association of Hong Kong 香港意外保险公会 UhdqY]  
accident insurance scheme 意外保险计划 m@[3~ 6A  
accident year basis 意外年度基准 f7 wmw2  
accommodation 通融；贷款 ']h IfOD"r  
accommodation bill 通融票据；空头票据 ;t!9]1  
accommodation party 汇票代发人 Sk$KqHX(  
account balance 帐户余额；帐户结余 )'t&q/Wn  
account book 帐簿 ly=a>}F_  
account collected in advance 预收款项 \C7q4p?8  
account current book 往来帐簿 Qh8C,"a  
account of after-acquired property 事后取得的财产报告 h;nQxmJ9  
account of defaulter 拖欠帐目 Z0W0uP;J  
account payable 应付帐款 q~M2:SN@X  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F 3s?&T)[G  
account receivable 应收帐款 >:$"a  
account receivable report 应收帐款报表 }
jiK3?e  
account statement 结单；帐单；会计财务报表 \OY}GR
Kt  
account title 帐户名称；会计科目 ol
}`Wwy  
accountant's report 会计师报告 fM2^MUp[=1  
Accountant's Report Rules 会计师报告规则 e[8UH=`|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 O"iak  
Accounting Arrangements 《会计安排》 0MrN:M2B  
accounting basis 会计基础 h7*O.Opm=  
accounting by Official Receiver 破产管理署署长呈交的帐目 *6P
'q4)  
Accounting Circular 《会计通告》 &(7$&Q  
accounting class 会计类别 B!uxs  
accounting date 记帐日期；会计结算日期 ^cn@?k((A  
accounting for money 款项核算 ]!faA\1  
Accounting Officer 会计主任 N%u  
accounting period 会计报告期；会计期 t\%%d)d9  
accounting policy 会计政策；会计方针 [T]Bfo  
accounting practice 会计惯例 SBL+e]P  
accounting principle 会计准则 |6*Va%LYO-  
accounting record 会计记录 @,e8t BL  
accounting report 会计报告 ?BsH{QRYQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #j.FJFGX  
Accounting Society of China 中国会计学会 vpV$$=Qwp  
accounting statement 会计报表 Cm4
10=b  
accounting system 会计制度；会计系统 'kEG.Oq7  
accounting transaction 会计事项；帐务交易 S(tEwXy  
accounting treatment 会计处理 QTE:K?  
accounting year 会计年度 IM]h*YV'  
accretion 增值；添加 dN0mYlu1|  
accrual 应计项目；应累算数目 ,5. <oDH  
accrual basis 应计制；权责发生制 I&\4C.\>  
accrual basis accounting 应计制会计；权责发生制会计 xW0Z'==  
accrue 应累算；应计 Z/h|\SyJ  
accrued benefit 应累算利益 y!hi"!  
accrued charges 应计费用 L#!$hq9{_  
accrued cumulative preference share dividend 应累算的累积优先股股息 {$|/|*  
accrued expenses 应累算费用 y@aKNWy}$  
accrued interest payable 应付利息；应计未付利息 v#F-<?Vv  
accrued interest receivable 应收利息；应计未收利息 ])UwC-l  
accrued right 累算权益 8W$
L:{ez  
accruing profit 应累算的利润 Khap9a_q-  
accumulated fiscal reserve 累积财政储备 ;j!UY.i  
accumulated profit 累积利润；滚存溢利 &~ y{'zoL  
accumulated reserve 累积储备 0e\y~#-  
accumulation of surplus income 累积收益盈余 5W{hH\E _5  
acquired assets 既得资产 gi1j/j7  
acquisition 收购；购置；取得 )ji@k(x27q  
acquisition cost 购置成本 ;AJ< LC  
acquisition expenses 购置费用 v8  
acquisition of 100% interest 收购全部股权 +(y>qd  
acquisition of control 取得控制权 x G^f  
acquisition of fixed assets 购置固定资产
2NYi-@mr  
acquisition of shell “买壳” xl9(ze  
acquisition price 收购价 ydup)[n  
act of God 天灾 ? oc+ 1e  
acting partner 执事合伙人 YuA7r"c  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0-GKu d  
active partner 积极参与的合伙人 .jaZ|nN8`  
active trading 交投活跃 + ~~ Z0.[  
actual circulation 实际流通 &rP~`4Mkp  
actual cost 实际成本 Pa
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actual expenditure 实际开支；实际支出 d EIa=e|  
actual income 实际入息；实际收入；实际收益 sS|<& 3  
actual market 现货市场 SM
$\;)L  
actual price 现货价；实际价格 {6:& %V  
actual profit 实际利润 =E1tgrW  
actual quotation 实盘；实际价位；实际报价 T\fudmj&  
actual year basis 按实际年度计算 PU"S;4m  
actuals 实货 !?6.!2  
actuarial investigation 精算调查 W8VO)3nmD  
actuarial principle 精算原则 $bFgsy*N2  
actuarial report 精算师报告 FCAJavOGH  
Actuarial Society of Hong Kong 香港精算学会 U1jSUkqb  
actuarial valuation 精算师估值 5!8-)J-H  
actuary 精算师 O"8P#Ed  
ad referendum agreement 暂定协议；有待覆核的协定 c8q G\\t[  
ad valorem duty 从价税；按值征税 ]| z")gOE  
ad valorem duty system 从价税制 ~T7\8
K+ $  
ad valorem fee 从价费 <\p&jk?  
ad valorem tariff 从价关税 ^(J-dK  
additional allowance 额外免税额 
Lg b  
additional amount for unexpired risk 未过期风险的额外款额 'z~KTDX  
additional assessable profit 补加应评税利润 y+
= \z*9  
additional assessment 补加评税 )Yrr%f`\  
additional commitment 额外承担 oW8;^u  
additional commitment vote 额外承担拨款 ah>Dqb*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "~Us#4>  
additional dependent parent allowance 供养父母额外免税额 [RW,{A  
additional provision 额外拨款 eiOi3q  
additional stamp duty 附加印花税 \wTW?>oZ  
additional tax 补加税罚款；补加税款 g{]ej  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 sv@}x[L  
adjudged bankrupt 被裁定破产 ${e -ffyy  
adjudicated bankrupt 裁定破产人 NXi,5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 F
\:{}782u  
adjudication of bankruptcy 裁定破产；宣告破产 XGL"
gD   
adjudication of insolvency 裁定无力偿还债务 S;BP`g<l=  
adjusted actual 经调整的实数；调整后的实数 f}A^]6MO:  
adjusted current assets 经调整的流动资产；调整后的流动资产 nM
eSCX  
adjusted figure 经调整的数字；调整后的数额 :ECw \_"0$  
adjusted liabilities 经调整的负债；调整后的负债 gl Li  
adjusted loss 经调整的亏损；调整后的亏损 D8W(CE^}  
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 }WoX9M; 1  
adjusted profit 经调整的利润；调整后的利润 |O2|
`"7  
adjusted surplus 经调整的盈余额；调整后的盈余额 aQC7V!v  
adjusted value 经调整的价值；调整后的价值 lf}?!* V`+  
adjustment 调整；修订；理算〔保险〕 WGluZhRuT3  
adjustment centre 调剂中心 Xp.|.)Od  
adjustment lag 调整过程的时间差距；调整时差 L{zamVQG  
adjustment mechanism 调整机制 N%:D8\qx  
adjustment of loss 亏损调整 cS+?s=d  
adjustment process 调整过程；调整程序 dr}O+7_7%-  
adjustment range 调整幅度 ?! !;XW
 
administered exchange rate 受管制汇率 !P+~c0DF