[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;@>b{s  
5iz{op<$,  
A share Ａ股；甲类股份 ysxb?6  
abatement of tax 减税；减扣免税额 e vrX
o"3  
ABN AMRO Bank N.V. 荷兰银行 FbaEB RM  
above-the-line expenditure 线上项目支出；经常预算支出 n>+mL"hs  
above-the-line receipt 线上项目收入；经常预算收入 CFzNwgv]z  
ABSA Asia Limited 南非联合亚洲有限公司 Hfwq/Is  
absolute change 绝对数值变更 2N~Fg^xB  
absolute expenditure 实际开支 `k[-M2[  
absolute guideline figure 绝对准则数字 8+a
4>8[M  
absolute interest 绝对权益 AsAT_yv#  
absolute order of discharge 绝对破产解除令 =XucOli6  
absolute profit margin 绝对利润幅度 iop2L51eJ  
absolute value 实值；绝对值 =vQcYa   
absolutely vested interest 绝对既得权益 01r 8$+  
absorbed cost 已吸收成本；已分摊成本 hAYTj0GZ  
absorption 吸收；分摊；合并
A+SE91m  
absorption rate 吸收率；摊配率；分摊率 'Jt]7;04p  
ACB Finance Limited 亚洲商业财务有限公司 f,V<;s  
acceptable form of reciprocity 合理的互惠条件 C${Vg{g7a  
acceptable rate 适当利率；适当汇率 1crnmJ!C  
acceptance agreement 承兑协议 0fF(Z0R,  
acceptance for honour 参加承兑 4]G?G]lS>  
acceptor 承兑人；接受人；受票人 E*.{=W }C  
acceptor for honour 参加承兑人 iVp,e  
accident insurance 意外保险 x_|UPF  
Accident Insurance Association of Hong Kong 香港意外保险公会 o<<xY<  
accident insurance scheme 意外保险计划 NO|K VZ~  
accident year basis 意外年度基准 rai3<_W<  
accommodation 通融；贷款 !>{G,\^=pT  
accommodation bill 通融票据；空头票据 Mn9dqq~a
 
accommodation party 汇票代发人 A )^`?m3  
account balance 帐户余额；帐户结余 %\D)u8}  
account book 帐簿 _,xc[ 07  
account collected in advance 预收款项 &Sl[lXE  
account current book 往来帐簿 %+8F'&X  
account of after-acquired property 事后取得的财产报告 ?oo e'V@  
account of defaulter 拖欠帐目 mL{B!Q  
account payable 应付帐款 TD'L'm|2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ),UX4%K=  
account receivable 应收帐款 vy0X_DPCr  
account receivable report 应收帐款报表 :`-,Lbg  
account statement 结单；帐单；会计财务报表 8TGOx%}i  
account title 帐户名称；会计科目 Y?  x,  
accountant's report 会计师报告 {;N,t]>8M  
Accountant's Report Rules 会计师报告规则 `tHvD=`m.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 : >6F+XZ  
Accounting Arrangements 《会计安排》 v1BDP<qU2  
accounting basis 会计基础 fBRo_CU8!  
accounting by Official Receiver 破产管理署署长呈交的帐目 OUeyklw  
Accounting Circular 《会计通告》 D2](da:]8)  
accounting class 会计类别 f|h|q_< ;  
accounting date 记帐日期；会计结算日期 q }~3C1   
accounting for money 款项核算 9Wnn'T@Tl  
Accounting Officer 会计主任 x^kp^ /f  
accounting period 会计报告期；会计期 gZLP\_CL  
accounting policy 会计政策；会计方针 xl6,s>ob  
accounting practice 会计惯例 b4E:Wn9x  
accounting principle 会计准则 lzYEx  
accounting record 会计记录 rG4';V^q  
accounting report 会计报告 *pAV2V(!23  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v%"|WV[N  
Accounting Society of China 中国会计学会 \^ZlG.  
accounting statement 会计报表 @\| _  
accounting system 会计制度；会计系统 y.WEj?EL  
accounting transaction 会计事项；帐务交易 }._eIx"  
accounting treatment 会计处理 `S6x<J&T\/  
accounting year 会计年度 uT}' Y)m  
accretion 增值；添加 ^.1c{0Y^0  
accrual 应计项目；应累算数目 B$b +Ymu  
accrual basis 应计制；权责发生制 AWP"b? ^G|  
accrual basis accounting 应计制会计；权责发生制会计 Qa.<K{m#?  
accrue 应累算；应计 3[O=xXB  
accrued benefit 应累算利益 ppZDGpp  
accrued charges 应计费用 
p3 w  
accrued cumulative preference share dividend 应累算的累积优先股股息 |&FkksNAl\  
accrued expenses 应累算费用 t.laO. 3  
accrued interest payable 应付利息；应计未付利息 X:6c}p%,!  
accrued interest receivable 应收利息；应计未收利息 Q^ pmQ  
accrued right 累算权益 >sWp?  
accruing profit 应累算的利润 &;+-?k|  
accumulated fiscal reserve 累积财政储备 `glBV`?^  
accumulated profit 累积利润；滚存溢利 UD8op]>L  
accumulated reserve 累积储备 &K.?p2$X  
accumulation of surplus income 累积收益盈余 i%/Jp[e\W>  
acquired assets 既得资产 |2abmuR0  
acquisition 收购；购置；取得 S-k8jm  
acquisition cost 购置成本 ,=Mt`aN  
acquisition expenses 购置费用 c2&q*]?l;  
acquisition of 100% interest 收购全部股权 $u9K+>.  
acquisition of control 取得控制权 K Pt5=a  
acquisition of fixed assets 购置固定资产 W0l,cOOZJ  
acquisition of shell “买壳” @^T1
XX  
acquisition price 收购价 73xAG1D$r  
act of God 天灾 pL{U `5S  
acting partner 执事合伙人 OU8Lldt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 SzjkI+-$:  
active partner 积极参与的合伙人 S4G^z}{_  
active trading 交投活跃 d5oI
H  
actual circulation 实际流通 ig/%zA*Bo  
actual cost 实际成本 S,Xnzrz  
actual expenditure 实际开支；实际支出 E=>FjCsu<-  
actual income 实际入息；实际收入；实际收益 qNYN-f~@,  
actual market 现货市场 *q()f\  
actual price 现货价；实际价格 *g6n  
actual profit 实际利润 ](&{:>RNJ  
actual quotation 实盘；实际价位；实际报价 @}@Z8$G^  
actual year basis 按实际年度计算 _NMm/]mN /  
actuals 实货 QKr,g  
actuarial investigation 精算调查 ;\=M;Zt  
actuarial principle 精算原则 @ Wd9I;hWv  
actuarial report 精算师报告 CE/Xfh'44  
Actuarial Society of Hong Kong 香港精算学会 N7O-2Z *  
actuarial valuation 精算师估值 jV4\A  
actuary 精算师 4scNSeW  
ad referendum agreement 暂定协议；有待覆核的协定 8xccp4  
ad valorem duty 从价税；按值征税 f}x.jxY?  
ad valorem duty system 从价税制 /7}It$|nhy  
ad valorem fee 从价费 6f\Lf?vF  
ad valorem tariff 从价关税 Mdl{}P0)  
additional allowance 额外免税额 dvt9u9Vg=  
additional amount for unexpired risk 未过期风险的额外款额 hRK/T7v  
additional assessable profit 补加应评税利润 SV2M+5#;  
additional assessment 补加评税 `
NgAT 3zq  
additional commitment 额外承担 _Em.
 
additional commitment vote 额外承担拨款 ~])t 6i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k +H3Bq  
additional dependent parent allowance 供养父母额外免税额 X)7x<?DAy  
additional provision 额外拨款 @te
!Jgu{  
additional stamp duty 附加印花税 ~ xft  
additional tax 补加税罚款；补加税款 $shoasSuI  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 A'jP7P  
adjudged bankrupt 被裁定破产 0V'nK V"|  
adjudicated bankrupt 裁定破产人 PfC!lI BU  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %F-ZN^R  
adjudication of bankruptcy 裁定破产；宣告破产 tE]
= cTSV  
adjudication of insolvency 裁定无力偿还债务 A?-oL='  
adjusted actual 经调整的实数；调整后的实数 .y@oz7T5  
adjusted current assets 经调整的流动资产；调整后的流动资产 9J9)AV  
adjusted figure 经调整的数字；调整后的数额 /.Ww6a~  
adjusted liabilities 经调整的负债；调整后的负债 w*oQ["SL  
adjusted loss 经调整的亏损；调整后的亏损 o1FF"tLkN  
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 IE9XU9Kd  
adjusted profit 经调整的利润；调整后的利润 }j*KcB_  
adjusted surplus 经调整的盈余额；调整后的盈余额 E ,|xJjh  
adjusted value 经调整的价值；调整后的价值 dIRm q+d^  
adjustment 调整；修订；理算〔保险〕 2JJ"O|Ibz  
adjustment centre 调剂中心 CS==A57I  
adjustment lag 调整过程的时间差距；调整时差 _Jme!Oaa  
adjustment mechanism 调整机制 }Ub6eXf(2  
adjustment of loss 亏损调整 c@/(B:@  
adjustment process 调整过程；调整程序 fO0XA"=  
adjustment range 调整幅度 ; 9# Z@]p  
administered exchange rate 受管制汇率 FE2f'e