[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: hn.bau[  
|Os6V<u"  
A share Ａ股；甲类股份 sV/l5]b]  
abatement of tax 减税；减扣免税额 8S]".  
ABN AMRO Bank N.V. 荷兰银行 w]u@G-e  
above-the-line expenditure 线上项目支出；经常预算支出 OoBCY-gj*  
above-the-line receipt 线上项目收入；经常预算收入 Yw'NX 5#)g  
ABSA Asia Limited 南非联合亚洲有限公司 K
<4Kk3  
absolute change 绝对数值变更 &gtG~mp<L  
absolute expenditure 实际开支 L[g0&b%%-  
absolute guideline figure 绝对准则数字 8'Z:ydj^,  
absolute interest 绝对权益 ST5V!jz  
absolute order of discharge 绝对破产解除令 VA]e  
absolute profit margin 绝对利润幅度 i Cj2"T4TN  
absolute value 实值；绝对值  7I =C+  
absolutely vested interest 绝对既得权益 R\mR
$\cS  
absorbed cost 已吸收成本；已分摊成本 |l0Ea  
absorption 吸收；分摊；合并 =-KMb`xT  
absorption rate 吸收率；摊配率；分摊率  foRD{Hx  
ACB Finance Limited 亚洲商业财务有限公司 2o3EHZ+]cm  
acceptable form of reciprocity 合理的互惠条件 ~1 ~Xfo>  
acceptable rate 适当利率；适当汇率 0v)bA}k  
acceptance agreement 承兑协议 c$:1:B9\  
acceptance for honour 参加承兑 <IJu7t>  
acceptor 承兑人；接受人；受票人 uR;gVO+QC  
acceptor for honour 参加承兑人 2f>PO +4S{  
accident insurance 意外保险 JIm4vS  
Accident Insurance Association of Hong Kong 香港意外保险公会 KS}hU~
 
accident insurance scheme 意外保险计划 q[3x2sR  
accident year basis 意外年度基准 :#5xA?=* S  
accommodation 通融；贷款 Bc7V)YK  
accommodation bill 通融票据；空头票据 dY7'OAUyVl  
accommodation party 汇票代发人 dq\FBwfe  
account balance 帐户余额；帐户结余 \Q~8?p+  
account book 帐簿 7F^#o-@=J  
account collected in advance 预收款项 '3 33Ctxy  
account current book 往来帐簿 8uNULob  
account of after-acquired property 事后取得的财产报告 7O5`v(<9n>  
account of defaulter 拖欠帐目 O`G/=/GZ  
account payable 应付帐款 q:\g^_!OGA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2P#=a?~[  
account receivable 应收帐款 F&RgT1*  
account receivable report 应收帐款报表 h `}}  
account statement 结单；帐单；会计财务报表 VU`OO$,W  
account title 帐户名称；会计科目 _"@CGXu  
accountant's report 会计师报告 P{
OAV+cG  
Accountant's Report Rules 会计师报告规则 o*WY=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 lot%N(mB`  
Accounting Arrangements 《会计安排》 H}hFFI)#Oo  
accounting basis 会计基础 {\H/y c|@  
accounting by Official Receiver 破产管理署署长呈交的帐目 $+JS&k/'m  
Accounting Circular 《会计通告》 O.aG[wm8  
accounting class 会计类别 ^I8 Esl8  
accounting date 记帐日期；会计结算日期 M<O{ O}t<  
accounting for money 款项核算 +4;uF]T  
Accounting Officer 会计主任 W>_]dPBS/  
accounting period 会计报告期；会计期 Q;11N7+   
accounting policy 会计政策；会计方针 7ELMd{CD  
accounting practice 会计惯例 Snp|!e  
accounting principle 会计准则 }KUd7[
s  
accounting record 会计记录 k.<]4iS  
accounting report 会计报告 [x= jH>Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >r`b_K  
Accounting Society of China 中国会计学会 m!<i0thJ  
accounting statement 会计报表 K<?nq0-  
accounting system 会计制度；会计系统 > f
nh+M  
accounting transaction 会计事项；帐务交易 'c2W}$q  
accounting treatment 会计处理 **9x?s  
accounting year 会计年度 pl@O N"=[  
accretion 增值；添加 2M#M"LHo  
accrual 应计项目；应累算数目 f-DL:@crU  
accrual basis 应计制；权责发生制 v+p{|X-  
accrual basis accounting 应计制会计；权责发生制会计 |4$M]Mf0  
accrue 应累算；应计 ;!:U((wv  
accrued benefit 应累算利益 We0.3aG  
accrued charges 应计费用 \(226^|j  
accrued cumulative preference share dividend 应累算的累积优先股股息 mxor1P#|  
accrued expenses 应累算费用 =qN2Xg/  
accrued interest payable 应付利息；应计未付利息 ^`un'5Vk  
accrued interest receivable 应收利息；应计未收利息 mc=LP>uoS  
accrued right 累算权益 f# +el y  
accruing profit 应累算的利润 J+rC
xn?;g  
accumulated fiscal reserve 累积财政储备 C{TA.\   
accumulated profit 累积利润；滚存溢利 =*p/F  
accumulated reserve 累积储备 K
iGp[eb  
accumulation of surplus income 累积收益盈余
<: &*  
acquired assets 既得资产 R$;n)_H  
acquisition 收购；购置；取得 6'\6OsH  
acquisition cost 购置成本 OL4z%mDZi  
acquisition expenses 购置费用 U(~+o  
acquisition of 100% interest 收购全部股权 8r3A~  
acquisition of control 取得控制权 Ol4+_n8xj  
acquisition of fixed assets 购置固定资产 ss;R8:5  
acquisition of shell “买壳” WJI[9@^I~  
acquisition price 收购价 [O: !(Gje  
act of God 天灾 f~}H  
acting partner 执事合伙人 ySI~{YVM  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >0Q|nCx  
active partner 积极参与的合伙人
mPq$?gdp  
active trading 交投活跃 [+qCs7'  
actual circulation 实际流通 =8U&[F  
actual cost 实际成本 apE  
actual expenditure 实际开支；实际支出 sz9L8f2  
actual income 实际入息；实际收入；实际收益 ^eW}XRI  
actual market 现货市场 2<M= L1\  
actual price 现货价；实际价格 AT5aDEb^^  
actual profit 实际利润
R8.CC1Ix  
actual quotation 实盘；实际价位；实际报价 Y@PI {;!  
actual year basis 按实际年度计算 +V&{*f)  
actuals 实货 i<pk6rO1  
actuarial investigation 精算调查 L(X6-M:  
actuarial principle 精算原则 j0@[Br%7  
actuarial report 精算师报告 f S^!ZPe1  
Actuarial Society of Hong Kong 香港精算学会 OyqNLR  
actuarial valuation 精算师估值 :;t #\%L/  
actuary 精算师 ;sHN/eF  
ad referendum agreement 暂定协议；有待覆核的协定 SNY~9:;]f  
ad valorem duty 从价税；按值征税 )V!dBl"Gq  
ad valorem duty system 从价税制 c6Y\n%d&  
ad valorem fee 从价费 .^b;osAU  
ad valorem tariff 从价关税 znJ'iVf  
additional allowance 额外免税额 fxgr`nC  
additional amount for unexpired risk 未过期风险的额外款额 .7n\d55a  
additional assessable profit 补加应评税利润 np~~mdmRK  
additional assessment 补加评税 ^iQn'++
Q  
additional commitment 额外承担 [Y`,qB<B  
additional commitment vote 额外承担拨款 ~F1:N>>_Cf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7'OtruJ  
additional dependent parent allowance 供养父母额外免税额 *b];|n{  
additional provision 额外拨款 m*mm\wN5  
additional stamp duty 附加印花税 & N3Y|2  
additional tax 补加税罚款；补加税款 <8,cuX\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 fryJW=  
adjudged bankrupt 被裁定破产 u[{tb  
adjudicated bankrupt 裁定破产人 ZY:[ekm%4Z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }x&N^Ky3c  
adjudication of bankruptcy 裁定破产；宣告破产 O@YTAT&d#  
adjudication of insolvency 裁定无力偿还债务  x]z2Z*  
adjusted actual 经调整的实数；调整后的实数 ;[a|9T
PR  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^ "\R\COQ  
adjusted figure 经调整的数字；调整后的数额 Ko^c|}mh*!  
adjusted liabilities 经调整的负债；调整后的负债 $Y 7c  
adjusted loss 经调整的亏损；调整后的亏损 ><=gV~7lx  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 /EG~sR
vl}  
adjusted profit 经调整的利润；调整后的利润 HI@syFaJM  
adjusted surplus 经调整的盈余额；调整后的盈余额 e${)w-R/e  
adjusted value 经调整的价值；调整后的价值
GIAc?;zY  
adjustment 调整；修订；理算〔保险〕 +S=R
n,  
adjustment centre 调剂中心 JAI)Eqqv]  
adjustment lag 调整过程的时间差距；调整时差 hUm'8)OJ  
adjustment mechanism 调整机制 Rar"B
*b;$  
adjustment of loss 亏损调整 8iekEG$H  
adjustment process 调整过程；调整程序 oHs2L-G  
adjustment range 调整幅度 JH8zF{?  
administered exchange rate 受管制汇率 G}9=)