[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: [XKudw%  
7'~Oai~r  
A share Ａ股；甲类股份 I""zg^Rq  
abatement of tax 减税；减扣免税额 Pss$[ %  
ABN AMRO Bank N.V. 荷兰银行 VL?sfG0  
above-the-line expenditure 线上项目支出；经常预算支出 Z0'&@P$  
above-the-line receipt 线上项目收入；经常预算收入 x@)G@'vV|  
ABSA Asia Limited 南非联合亚洲有限公司 u^4$<fd  
absolute change 绝对数值变更 sc0.!6^'V  
absolute expenditure 实际开支 F4*ssx  
absolute guideline figure 绝对准则数字 a$
AR   
absolute interest 绝对权益 v H?rln  
absolute order of discharge 绝对破产解除令
_u{z$;  
absolute profit margin 绝对利润幅度 "M!]t,?S  
absolute value 实值；绝对值 [ X%Wg:K  
absolutely vested interest 绝对既得权益 iCtDV5  
absorbed cost 已吸收成本；已分摊成本 B4Fuvi  
absorption 吸收；分摊；合并 {M^BY,%*  
absorption rate 吸收率；摊配率；分摊率 2bnYYQ14 :  
ACB Finance Limited 亚洲商业财务有限公司 :u9OD` D  
acceptable form of reciprocity 合理的互惠条件 euyd(y$'k  
acceptable rate 适当利率；适当汇率
4aGVIQ  
acceptance agreement 承兑协议 !\}X?Gf  
acceptance for honour 参加承兑 i<b-$9  
acceptor 承兑人；接受人；受票人 Mp7X+
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acceptor for honour 参加承兑人 r6QshCA"  
accident insurance 意外保险 Nrn_Gy>|D  
Accident Insurance Association of Hong Kong 香港意外保险公会 B6yTD7  
accident insurance scheme 意外保险计划 *8I"7'xh  
accident year basis 意外年度基准 Due@'  
accommodation 通融；贷款 F+SqJSa  
accommodation bill 通融票据；空头票据 T!ww3d  
accommodation party 汇票代发人 U!\~LKfA  
account balance 帐户余额；帐户结余 jf^BEz5  
account book 帐簿 fpa~~E-  
account collected in advance 预收款项 i,B<k 0W9  
account current book 往来帐簿 &~aS24c  
account of after-acquired property 事后取得的财产报告 7C9_;81_Dt  
account of defaulter 拖欠帐目 vk4Q2P  
account payable 应付帐款 X5tx(}j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5~[m]   
account receivable 应收帐款 y}U}AUt  
account receivable report 应收帐款报表 &"?S0S>r!  
account statement 结单；帐单；会计财务报表 &<LBz|  
account title 帐户名称；会计科目 8CUlE-R5  
accountant's report 会计师报告 !+u K@z&G  
Accountant's Report Rules 会计师报告规则 we/sv9v}n  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i*((@:  
Accounting Arrangements 《会计安排》 p/U{*i]t  
accounting basis 会计基础 ueyQ&+6r  
accounting by Official Receiver 破产管理署署长呈交的帐目 I<rT\':
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Accounting Circular 《会计通告》 jx{wOb~oO)  
accounting class 会计类别 #\8"d  
accounting date 记帐日期；会计结算日期 RKPX*(i~  
accounting for money 款项核算 cN-$;Ent  
Accounting Officer 会计主任 ubv>*iO  
accounting period 会计报告期；会计期 v!W{j&N  
accounting policy 会计政策；会计方针 `W:z#uNG]  
accounting practice 会计惯例 63i&<  
accounting principle 会计准则 Q2!5  
accounting record 会计记录 :,ucJ|  
accounting report 会计报告 T&4f}g/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @THa[|(S  
Accounting Society of China 中国会计学会 N8iLI`  
accounting statement 会计报表 unih"};ou  
accounting system 会计制度；会计系统 )Dp0swJ  
accounting transaction 会计事项；帐务交易 PthgxB^  
accounting treatment 会计处理 }xry
 
accounting year 会计年度 /9=r.Vxh  
accretion 增值；添加 )$h!lAo  
accrual 应计项目；应累算数目 g4u6#.m(  
accrual basis 应计制；权责发生制 }K5okxio  
accrual basis accounting 应计制会计；权责发生制会计 c5_/i7  
accrue 应累算；应计 fy$?~Ji&  
accrued benefit 应累算利益 @QMy!y_K~m  
accrued charges 应计费用 R nwFxFIQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 e#)NYcr6  
accrued expenses 应累算费用 d_Jj&:"l  
accrued interest payable 应付利息；应计未付利息 58d[>0Xa[g  
accrued interest receivable 应收利息；应计未收利息  T  5F)  
accrued right 累算权益
('{aOiSH  
accruing profit 应累算的利润 l/,la]!T  
accumulated fiscal reserve 累积财政储备 ,5x#o  
accumulated profit 累积利润；滚存溢利 B 6z 'Q  
accumulated reserve 累积储备 HB{'MBs  
accumulation of surplus income 累积收益盈余 i),bAU!+m  
acquired assets 既得资产 =Oq*9=v|  
acquisition 收购；购置；取得 Y]7503J  
acquisition cost 购置成本 `8S3Y  
acquisition expenses 购置费用 ZS%W/.?  
acquisition of 100% interest 收购全部股权 q|:wzdmNZ  
acquisition of control 取得控制权 L9<\vJ
 
acquisition of fixed assets 购置固定资产 
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acquisition of shell “买壳” 1Au+X3  
acquisition price 收购价 X5\xq+Ih  
act of God 天灾 4BSqL!i(  
acting partner 执事合伙人 2kt0Rxg  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~8yh,U  
active partner 积极参与的合伙人 BN `2UVH  
active trading 交投活跃 jo^c> ur  
actual circulation 实际流通 f Zj,Q#}D  
actual cost 实际成本 ="5D}%  
actual expenditure 实际开支；实际支出  DR{O.TX  
actual income 实际入息；实际收入；实际收益 WQ}wQ:]  
actual market 现货市场 5|=J\Lp2I  
actual price 现货价；实际价格 MI'"Xzp{s  
actual profit 实际利润 ? 3OfiGX?  
actual quotation 实盘；实际价位；实际报价 co~NXpqg  
actual year basis 按实际年度计算 W7Y@]QMX  
actuals 实货 /y$Fw9R;  
actuarial investigation 精算调查 2lO(f+  
actuarial principle 精算原则 ,l6,k<   
actuarial report 精算师报告 3C<G8*4);/  
Actuarial Society of Hong Kong 香港精算学会 J jm={+@+  
actuarial valuation 精算师估值 Ix6\5}.c9  
actuary 精算师 "a=Hr4C*r  
ad referendum agreement 暂定协议；有待覆核的协定 e M Hz/;I  
ad valorem duty 从价税；按值征税 pY@QR? F\  
ad valorem duty system 从价税制 xnt)1Q  
ad valorem fee 从价费 1*yxSU@uY  
ad valorem tariff 从价关税 Q3(ulgl]  
additional allowance 额外免税额 OxYAM,F  
additional amount for unexpired risk 未过期风险的额外款额 DnFzCJ  
additional assessable profit 补加应评税利润 W;yc)JB
 
additional assessment 补加评税 \yu7,v  
additional commitment 额外承担 :09NZ !!  
additional commitment vote 额外承担拨款 .}/8]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W2#
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additional dependent parent allowance 供养父母额外免税额 y^,QM[&  
additional provision 额外拨款 s*[ I"iE  
additional stamp duty 附加印花税 mf3,V|>[\  
additional tax 补加税罚款；补加税款 c)LG+K  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W-l+%T!  
adjudged bankrupt 被裁定破产 #|ts1lD#ah  
adjudicated bankrupt 裁定破产人 =T,Q7Dh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8W{M}>;[9  
adjudication of bankruptcy 裁定破产；宣告破产 DH yv^  
adjudication of insolvency 裁定无力偿还债务 Q(]m1\a  
adjusted actual 经调整的实数；调整后的实数 ,puoq{  
adjusted current assets 经调整的流动资产；调整后的流动资产 h@Ea5x  
adjusted figure 经调整的数字；调整后的数额 1,%`vlYv  
adjusted liabilities 经调整的负债；调整后的负债 Bd <0}  
adjusted loss 经调整的亏损；调整后的亏损 [9${4=Kq  
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 Wu^Rv-xA  
adjusted profit 经调整的利润；调整后的利润 ?UAuUFueA  
adjusted surplus 经调整的盈余额；调整后的盈余额 s`_EkFw>Gl  
adjusted value 经调整的价值；调整后的价值 a1~|?PCbY  
adjustment 调整；修订；理算〔保险〕  ce9P-}d  
adjustment centre 调剂中心 Jgv Mx  
adjustment lag 调整过程的时间差距；调整时差 tkT,M,]?9  
adjustment mechanism 调整机制 Tj#S')s8  
adjustment of loss 亏损调整 LNWS   
adjustment process 调整过程；调整程序 b^Z2Vf:k]  
adjustment range 调整幅度 JFVx&  
administered exchange rate 受管制汇率 !:!(=(4
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