[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: [MG:Ym).2`  
E)bP}:4V  
A share Ａ股；甲类股份 uc8>B&B%  
abatement of tax 减税；减扣免税额 `h#JDcT;a  
ABN AMRO Bank N.V. 荷兰银行 je\UfEo%  
above-the-line expenditure 线上项目支出；经常预算支出
 `(<>`  
above-the-line receipt 线上项目收入；经常预算收入 9AaixI  
ABSA Asia Limited 南非联合亚洲有限公司 V,}cDT>  
absolute change 绝对数值变更 5/<Y,eZ/  
absolute expenditure 实际开支 on|>"F`pb  
absolute guideline figure 绝对准则数字 :T2K\@  
absolute interest 绝对权益 oT w1w  
absolute order of discharge 绝对破产解除令 WObfHAp.  
absolute profit margin 绝对利润幅度 O.!?O(  
absolute value 实值；绝对值 +H_Z!T.@  
absolutely vested interest 绝对既得权益 h/ic-iH(>  
absorbed cost 已吸收成本；已分摊成本 N]~q@x;<)3  
absorption 吸收；分摊；合并 N !:&$z-  
absorption rate 吸收率；摊配率；分摊率 URwFNOM2  
ACB Finance Limited 亚洲商业财务有限公司 #'T@mA  
acceptable form of reciprocity 合理的互惠条件 WqAP'x 1  
acceptable rate 适当利率；适当汇率 )erPp@  
acceptance agreement 承兑协议 XUWza=BR"  
acceptance for honour 参加承兑 (RF6K6~  
acceptor 承兑人；接受人；受票人 #PGExN3e  
acceptor for honour 参加承兑人
EP @=i  
accident insurance 意外保险 mz''-1YY$  
Accident Insurance Association of Hong Kong 香港意外保险公会 fO+;%B  
accident insurance scheme 意外保险计划 BScysoeD  
accident year basis 意外年度基准 <e"2<qVi  
accommodation 通融；贷款 ~ lS3+H  
accommodation bill 通融票据；空头票据 &E ~7ty'  
accommodation party 汇票代发人 %pdfGM9g  
account balance 帐户余额；帐户结余 7)YU ;  
account book 帐簿 (fl2?d5+C  
account collected in advance 预收款项 );C !:?  
account current book 往来帐簿 #~Q0s)Ze  
account of after-acquired property 事后取得的财产报告 KMv|;yXYj4  
account of defaulter 拖欠帐目 i^(0,L  
account payable 应付帐款 K>-m8.~\E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 DvGtO)5._  
account receivable 应收帐款 [69aTl>/  
account receivable report 应收帐款报表 ITTC}  
account statement 结单；帐单；会计财务报表 w% M0Mu  
account title 帐户名称；会计科目 ^#%[  
accountant's report 会计师报告 )pJzw-m"  
Accountant's Report Rules 会计师报告规则 /bVI'fT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 V%+KJ}S!Z  
Accounting Arrangements 《会计安排》 b`IC)xN$  
accounting basis 会计基础 ][9M_ .  
accounting by Official Receiver 破产管理署署长呈交的帐目 v/)dsSNZ0u  
Accounting Circular 《会计通告》 tG6 o^  
accounting class 会计类别 dW91nTQ:  
accounting date 记帐日期；会计结算日期 IV\@GM:ait  
accounting for money 款项核算 q\ ?6-?Mr  
Accounting Officer 会计主任 jtA Yp3M-$  
accounting period 会计报告期；会计期 =,sMOJc>  
accounting policy 会计政策；会计方针 s%Z3Zj(,8(  
accounting practice 会计惯例 C>LkU|[  
accounting principle 会计准则 ks! G \<I  
accounting record 会计记录 -7lJ   
accounting report 会计报告 .DT1Jvl  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zE{.oi  
Accounting Society of China 中国会计学会 g{&ux k);  
accounting statement 会计报表 O32:j   
accounting system 会计制度；会计系统 .NabK  
accounting transaction 会计事项；帐务交易 !j- 7,  
accounting treatment 会计处理 he/FtkU  
accounting year 会计年度 Lz4iLLP  
accretion 增值；添加 KzhldMJ^zq  
accrual 应计项目；应累算数目 |*!I(wm2i  
accrual basis 应计制；权责发生制 \jC}>9  
accrual basis accounting 应计制会计；权责发生制会计 %H:!/'45  
accrue 应累算；应计 \wMr[_LW  
accrued benefit 应累算利益 .n"aQ
@!  
accrued charges 应计费用 QkA79%;j  
accrued cumulative preference share dividend 应累算的累积优先股股息 [z?q-$#  
accrued expenses 应累算费用 H4)){\  
accrued interest payable 应付利息；应计未付利息 Pocm.  
accrued interest receivable 应收利息；应计未收利息 :.@gd7T  
accrued right 累算权益 xl s_g/Q  
accruing profit 应累算的利润 ]NN9FM.2b/  
accumulated fiscal reserve 累积财政储备 &B[$l`1  
accumulated profit 累积利润；滚存溢利 -\LB>\;qn  
accumulated reserve 累积储备 Mk7#qiPo  
accumulation of surplus income 累积收益盈余 fAJQ8nb{@]  
acquired assets 既得资产 a(bgPkPP
  
acquisition 收购；购置；取得 @>JO &,od  
acquisition cost 购置成本 v 50=D/&w  
acquisition expenses 购置费用
!\CoJ.5=  
acquisition of 100% interest 收购全部股权 `_<K#AGAi  
acquisition of control 取得控制权 Riw#+#r]/  
acquisition of fixed assets 购置固定资产 UnGG%  
acquisition of shell “买壳” R}BHRmSQ  
acquisition price 收购价 n pBpYtG  
act of God 天灾 gVk_<;s  
acting partner 执事合伙人 ;g*ab
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 Qu!Lc:oM?  
active partner 积极参与的合伙人 J-hP4t&x  
active trading 交投活跃 ~c+0SuJ  
actual circulation 实际流通 /9;)zI  
actual cost 实际成本 oC"c%e8  
actual expenditure 实际开支；实际支出 F.K7w  
actual income 实际入息；实际收入；实际收益 G=(F-U;*  
actual market 现货市场 C;M.dd  
actual price 现货价；实际价格 GKSfr8US4  
actual profit 实际利润 dtr8u  
actual quotation 实盘；实际价位；实际报价 Td}#o!4!  
actual year basis 按实际年度计算 }h>QkV,{2  
actuals 实货 UuW"  
actuarial investigation 精算调查 : >4{m)  
actuarial principle 精算原则 <T{PuS1<o  
actuarial report 精算师报告 nUD)G<v
 
Actuarial Society of Hong Kong 香港精算学会 ggfL d r  
actuarial valuation 精算师估值 \_qiUvPf\  
actuary 精算师 0 @~[SXR  
ad referendum agreement 暂定协议；有待覆核的协定 s7#w5fe  
ad valorem duty 从价税；按值征税 O:WFh;c  
ad valorem duty system 从价税制 #O* ytZ  
ad valorem fee 从价费 ]HCu tq  
ad valorem tariff 从价关税 1 f).J  
additional allowance 额外免税额 Yu`b []W  
additional amount for unexpired risk 未过期风险的额外款额 $xJVUV  
additional assessable profit 补加应评税利润 H0_hQ:K   
additional assessment 补加评税 s9?klJg  
additional commitment 额外承担 ~bhesWk8!  
additional commitment vote 额外承担拨款 ](vOH#E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 aj85vON1
`  
additional dependent parent allowance 供养父母额外免税额 +v{<<  
additional provision 额外拨款 q0,Diouq  
additional stamp duty 附加印花税 vE
^Hk!^  
additional tax 补加税罚款；补加税款 7g[T#B'/x,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xQ=[0!p+  
adjudged bankrupt 被裁定破产 d~u+:[\=/  
adjudicated bankrupt 裁定破产人 iZyhj%#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <:fjWy  
adjudication of bankruptcy 裁定破产；宣告破产 2' $ p(  
adjudication of insolvency 裁定无力偿还债务 "z8L}IC!e5  
adjusted actual 经调整的实数；调整后的实数 O|}97a^  
adjusted current assets 经调整的流动资产；调整后的流动资产 k.NgE/;3  
adjusted figure 经调整的数字；调整后的数额 sFqZ@t}~  
adjusted liabilities 经调整的负债；调整后的负债 K\v1o  
adjusted loss 经调整的亏损；调整后的亏损 ! c(B c ^  
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 T1.
`*,t)=  
adjusted profit 经调整的利润；调整后的利润 +pURF&Pr  
adjusted surplus 经调整的盈余额；调整后的盈余额 v `9IS+Z  
adjusted value 经调整的价值；调整后的价值 Y<0 [_+(  
adjustment 调整；修订；理算〔保险〕 F 0q#.   
adjustment centre 调剂中心 *W~+Nho.A  
adjustment lag 调整过程的时间差距；调整时差 wM8Gz.9,  
adjustment mechanism 调整机制 GcmN4 0  
adjustment of loss 亏损调整 v,#*%Gn`%  
adjustment process 调整过程；调整程序 pj4M|'
F7  
adjustment range 调整幅度 I"eXoqh  
administered exchange rate 受管制汇率 <05\