[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: s/11TgJ  
X_D-K F  
A share Ａ股；甲类股份 Xf7] +  
abatement of tax 减税；减扣免税额 30Qp:_D  
ABN AMRO Bank N.V. 荷兰银行 ]K>bSK^TX  
above-the-line expenditure 线上项目支出；经常预算支出 o::9M_;  
above-the-line receipt 线上项目收入；经常预算收入 f!5w +6(  
ABSA Asia Limited 南非联合亚洲有限公司 RX?!MDO  
absolute change 绝对数值变更 Rb:?%\ =  
absolute expenditure 实际开支 5-({z%:P  
absolute guideline figure 绝对准则数字 DQV9=  
absolute interest 绝对权益 `#`C.:/n  
absolute order of discharge 绝对破产解除令 tIo
d=a)  
absolute profit margin 绝对利润幅度 B|9XqQ EI  
absolute value 实值；绝对值 :ntAU2)H  
absolutely vested interest 绝对既得权益 Zn)o@'{}{  
absorbed cost 已吸收成本；已分摊成本 j)iUg03>/4  
absorption 吸收；分摊；合并 a #CjGj)  
absorption rate 吸收率；摊配率；分摊率 HEa7!h[a'  
ACB Finance Limited 亚洲商业财务有限公司 bvhV  
acceptable form of reciprocity 合理的互惠条件 !m'R
p~t  
acceptable rate 适当利率；适当汇率 *tR'K#:&g!  
acceptance agreement 承兑协议 3bo [3 4  
acceptance for honour 参加承兑 kqo4 v; r  
acceptor 承兑人；接受人；受票人 ze5#6Vzd&  
acceptor for honour 参加承兑人 KXcRm)  
accident insurance 意外保险 OuWRLcJ!  
Accident Insurance Association of Hong Kong 香港意外保险公会 -T+'3</T  
accident insurance scheme 意外保险计划 \{a5]G(4s  
accident year basis 意外年度基准 I|;zGmg#k  
accommodation 通融；贷款 $1zWQJd[-  
accommodation bill 通融票据；空头票据
 eBmHb\  
accommodation party 汇票代发人 {]m/15/$C  
account balance 帐户余额；帐户结余 ph!h8@e  
account book 帐簿 PX/^*  
account collected in advance 预收款项 <)sL8G9Y  
account current book 往来帐簿 Sz1J4$5  
account of after-acquired property 事后取得的财产报告 4sH?8 5=j  
account of defaulter 拖欠帐目 e8(Qx3T?b  
account payable 应付帐款 b~YIaD[Z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i$6a0'@U  
account receivable 应收帐款 P;'ZdZ(SLu  
account receivable report 应收帐款报表 -w)v38iX!  
account statement 结单；帐单；会计财务报表 " L,9.b  
account title 帐户名称；会计科目 |_+l D|'  
accountant's report 会计师报告 [fvjvN`  
Accountant's Report Rules 会计师报告规则 #RSUChe7w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b^}U^2S%  
Accounting Arrangements 《会计安排》 W.D>$R2  
accounting basis 会计基础 swJQwY  
accounting by Official Receiver 破产管理署署长呈交的帐目 j:2F97  
Accounting Circular 《会计通告》 m&(qr5>b  
accounting class 会计类别 9p^gF2?k  
accounting date 记帐日期；会计结算日期 U^)`_\/;?  
accounting for money 款项核算 UFj!7gX]  
Accounting Officer 会计主任 Up_"qD6  
accounting period 会计报告期；会计期 aZtM _  
accounting policy 会计政策；会计方针 mWn0"1C  
accounting practice 会计惯例 .XkVdaX  
accounting principle 会计准则 #67 7,dn  
accounting record 会计记录 7<B-2g  
accounting report 会计报告 ,zK E$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Co=Bq{GY  
Accounting Society of China 中国会计学会 ]TcQGW@'  
accounting statement 会计报表 U.$Th_  
accounting system 会计制度；会计系统 V(io!8,  
accounting transaction 会计事项；帐务交易 a=9QwEZ  
accounting treatment 会计处理 0XqxW\8_l  
accounting year 会计年度 3r,Kt&2$  
accretion 增值；添加 HN5,MD[  
accrual 应计项目；应累算数目 uNw9g<g:V[  
accrual basis 应计制；权责发生制 e VQ-?DK  
accrual basis accounting 应计制会计；权责发生制会计 I-Ut7W   
accrue 应累算；应计 9v8^uPA  
accrued benefit 应累算利益 =1 S%E  
accrued charges 应计费用 C'Y2kb  
accrued cumulative preference share dividend 应累算的累积优先股股息 HGd
.meQ  
accrued expenses 应累算费用 cJTwgm?  
accrued interest payable 应付利息；应计未付利息 ]0|A\bE\S  
accrued interest receivable 应收利息；应计未收利息 fl2XI=[v4  
accrued right 累算权益 |pq9i)e&  
accruing profit 应累算的利润 WA:r 4V  
accumulated fiscal reserve 累积财政储备 Mk+G(4p  
accumulated profit 累积利润；滚存溢利 )t\aB_ =  
accumulated reserve 累积储备 "Y- WY,H  
accumulation of surplus income 累积收益盈余 [/n@
BK  
acquired assets 既得资产 ja&m-CFK  
acquisition 收购；购置；取得 "QiLu=Rq  
acquisition cost 购置成本 WNQ<XBqAw  
acquisition expenses 购置费用 )Z['=+s%  
acquisition of 100% interest 收购全部股权 2 7$,D XD  
acquisition of control 取得控制权 u3tT=5.D  
acquisition of fixed assets 购置固定资产 0!$y]Gr  
acquisition of shell “买壳” /5j5\F:33  
acquisition price 收购价 &CN(PZv  
act of God 天灾 +"k?G  
acting partner 执事合伙人 Y}<%~z#.4  
active market 买卖活跃的市场；交投畅旺的市场；旺市
,j.bdlI#  
active partner 积极参与的合伙人 &%t&[Se _~  
active trading 交投活跃 o[+t}hC[  
actual circulation 实际流通 FC+h \  
actual cost 实际成本 qE]e+S?57a  
actual expenditure 实际开支；实际支出 ijzwct#.  
actual income 实际入息；实际收入；实际收益 LGX+_"  
actual market 现货市场 OIj SH~a.  
actual price 现货价；实际价格 G|8>Q3D  
actual profit 实际利润 -%^'x&e  
actual quotation 实盘；实际价位；实际报价 d~{$,"!-f  
actual year basis 按实际年度计算 "h7Dye  
actuals 实货 9tVV?Q@)  
actuarial investigation 精算调查 {s*2d P)  
actuarial principle 精算原则 ^M;#x$Y?  
actuarial report 精算师报告 q(~|roKA(  
Actuarial Society of Hong Kong 香港精算学会 BpYxH#4  
actuarial valuation 精算师估值 n&?)gKL0g  
actuary 精算师 dh&>

E  
ad referendum agreement 暂定协议；有待覆核的协定 VYO1qj  
ad valorem duty 从价税；按值征税 & 0WQF
  
ad valorem duty system 从价税制 D3P/: 4  
ad valorem fee 从价费 5/7(>ivn  
ad valorem tariff 从价关税 _nxH
;Za  
additional allowance 额外免税额 }^p<Y5{b  
additional amount for unexpired risk 未过期风险的额外款额 h8(>$A-  
additional assessable profit 补加应评税利润 BOq9\g`5s  
additional assessment 补加评税 ftl?x'P%  
additional commitment 额外承担 yO!M$aOn/  
additional commitment vote 额外承担拨款 /@
\R  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R*6B@<p,i  
additional dependent parent allowance 供养父母额外免税额 \hBzP^*"n  
additional provision 额外拨款 ; D/6e6  
additional stamp duty 附加印花税 N2duhI6  
additional tax 补加税罚款；补加税款 8UqH"^9.Q7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gt02Csdt  
adjudged bankrupt 被裁定破产 kw]?/s`  
adjudicated bankrupt 裁定破产人 ctjQBWE  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `M 'tuQ M  
adjudication of bankruptcy 裁定破产；宣告破产 GdVF;  
adjudication of insolvency 裁定无力偿还债务 pi/0~ke4"  
adjusted actual 经调整的实数；调整后的实数 x|G :;{"+6  
adjusted current assets 经调整的流动资产；调整后的流动资产 4nh=Dq[  
adjusted figure 经调整的数字；调整后的数额 /sT?p=[.  
adjusted liabilities 经调整的负债；调整后的负债 QHf&Z*Xtl  
adjusted loss 经调整的亏损；调整后的亏损 >][D"  
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 v:yU+s|kN  
adjusted profit 经调整的利润；调整后的利润 >0<n%V#s:r  
adjusted surplus 经调整的盈余额；调整后的盈余额 ov;^ev,(  
adjusted value 经调整的价值；调整后的价值 oZd3H  
adjustment 调整；修订；理算〔保险〕 X:;x5'|
 
adjustment centre 调剂中心 x-X~'p' f  
adjustment lag 调整过程的时间差距；调整时差 LbRQjwc]W  
adjustment mechanism 调整机制 0gaHYqkA>}  
adjustment of loss 亏损调整 Y_!+Y<x7v  
adjustment process 调整过程；调整程序 {B4qeG5  
adjustment range 调整幅度 kROIVO1|`  
administered exchange rate 受管制汇率 Rb&9!z