[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: y4`uU1=  
%G/j+Pf  
A share Ａ股；甲类股份 zjUT:#(k  
abatement of tax 减税；减扣免税额 Wv-nRDNG  
ABN AMRO Bank N.V. 荷兰银行 =`KV),\  
above-the-line expenditure 线上项目支出；经常预算支出 prCr"y` M  
above-the-line receipt 线上项目收入；经常预算收入 ]}s'`44J9e  
ABSA Asia Limited 南非联合亚洲有限公司 e2vLUlL8  
absolute change 绝对数值变更 M T(G=r8  
absolute expenditure 实际开支 y)0wM~E;2  
absolute guideline figure 绝对准则数字 g"|Z1iy|9  
absolute interest 绝对权益 (#5TM1/A  
absolute order of discharge 绝对破产解除令
MH h;>tw  
absolute profit margin 绝对利润幅度 sq1v._^s  
absolute value 实值；绝对值 *|^}=ioj*  
absolutely vested interest 绝对既得权益 *;X,yEK[  
absorbed cost 已吸收成本；已分摊成本 bZd)4  
absorption 吸收；分摊；合并 %xhA2  
absorption rate 吸收率；摊配率；分摊率 ,'^^
OLez  
ACB Finance Limited 亚洲商业财务有限公司 U!Eo*?LU$  
acceptable form of reciprocity 合理的互惠条件 m5KAKpCR,  
acceptable rate 适当利率；适当汇率 3W. 5[;}  
acceptance agreement 承兑协议 L__J(6,V2  
acceptance for honour 参加承兑 mYw9lM  
acceptor 承兑人；接受人；受票人 PYJ8\XZ1_N  
acceptor for honour 参加承兑人 ,n\'dMNii  
accident insurance 意外保险 jp viX#\S_  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?*: mR|=  
accident insurance scheme 意外保险计划 /Lt Lu  
accident year basis 意外年度基准 +RN|ZG&  
accommodation 通融；贷款 Nx^r&pr  
accommodation bill 通融票据；空头票据 BY!M(X jrZ  
accommodation party 汇票代发人 O.^1r  
account balance 帐户余额；帐户结余 BIeeu@p  
account book 帐簿 d|RDx;rl8  
account collected in advance 预收款项 i)mQ?Y#o  
account current book 往来帐簿 Az4a| .  
account of after-acquired property 事后取得的财产报告 <WGx 6{  
account of defaulter 拖欠帐目 ?^3Q5ye  
account payable 应付帐款 ZZ@1l
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 iIO_
d4Z  
account receivable 应收帐款 ra>jVE0`  
account receivable report 应收帐款报表 Q=T/hb  
account statement 结单；帐单；会计财务报表
q:X&)f  
account title 帐户名称；会计科目 #(f- cK  
accountant's report 会计师报告 sH`(y)`_  
Accountant's Report Rules 会计师报告规则 i
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accounting and auditing procedure 会计与审计程序；会计与核数程序 PAHkF&  
Accounting Arrangements 《会计安排》 siK:?A@4D  
accounting basis 会计基础 & &er7_Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 fqQ(EVpQ  
Accounting Circular 《会计通告》 [lbe_ G;  
accounting class 会计类别 N9jSiRJ  
accounting date 记帐日期；会计结算日期 \o2cztl=  
accounting for money 款项核算 !3T,{:gyrI  
Accounting Officer 会计主任 })^%>yLfc|  
accounting period 会计报告期；会计期 [|
E|(@J  
accounting policy 会计政策；会计方针 04wO9L;  
accounting practice 会计惯例 " Z70 jkW[  
accounting principle 会计准则 \V/;i.ng  
accounting record 会计记录 sUTh}.[5  
accounting report 会计报告 A< |]>[ax  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ts=KAdcJ  
Accounting Society of China 中国会计学会 |\iJ6m;a  
accounting statement 会计报表 dp'xd>m  
accounting system 会计制度；会计系统 "[M k5tM  
accounting transaction 会计事项；帐务交易 \CDzVO0^  
accounting treatment 会计处理 ?> 7SZiC`  
accounting year 会计年度 :jUu_s}  
accretion 增值；添加 >wJt# ZB  
accrual 应计项目；应累算数目 UYW{AG2C  
accrual basis 应计制；权责发生制 *^_y
wqp  
accrual basis accounting 应计制会计；权责发生制会计 _hbTxyj  
accrue 应累算；应计 "Oj2B|:s&  
accrued benefit 应累算利益 AKkr )VgY  
accrued charges 应计费用 q/l@J3p[qm  
accrued cumulative preference share dividend 应累算的累积优先股股息 iZbY@-3fc  
accrued expenses 应累算费用 o
A'LQ  
accrued interest payable 应付利息；应计未付利息 mw,\try  
accrued interest receivable 应收利息；应计未收利息 >y7|@'V[v0  
accrued right 累算权益 jUg.Y98  
accruing profit 应累算的利润 :L'U>)k  
accumulated fiscal reserve 累积财政储备 q;0QI{:5v  
accumulated profit 累积利润；滚存溢利
8M9}os  
accumulated reserve 累积储备 )Fw{|7@N  
accumulation of surplus income 累积收益盈余 g9K7_T #W  
acquired assets 既得资产 NiPa-yRh  
acquisition 收购；购置；取得 4(O;lVT}  
acquisition cost 购置成本 g (:%E  
acquisition expenses 购置费用 k6mC_  
acquisition of 100% interest 收购全部股权 |
r%
lJmBB  
acquisition of control 取得控制权 lX*IEAc  
acquisition of fixed assets 购置固定资产 _}Rz JKl@  
acquisition of shell “买壳” :SD^?.W\iT  
acquisition price 收购价 M);@XcS  
act of God 天灾 UI}df<Ge  
acting partner 执事合伙人 '}|sRuftb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~:M"JNcs  
active partner 积极参与的合伙人 nm.~~h+8M  
active trading 交投活跃 X \GB:#:X  
actual circulation 实际流通 X5`#da  
actual cost 实际成本 3$Y(swc  
actual expenditure 实际开支；实际支出 @M!WosRk  
actual income 实际入息；实际收入；实际收益 2&Hn%q)  
actual market 现货市场 ? pkg1F7  
actual price 现货价；实际价格 @4%
a   
actual profit 实际利润 FsdxLMwk1  
actual quotation 实盘；实际价位；实际报价 ck"lX[d1  
actual year basis 按实际年度计算 A0>u9Bn"Qw  
actuals 实货 z/&2Se:  
actuarial investigation 精算调查 Pm*N!:u  
actuarial principle 精算原则 j4hi
MI;  
actuarial report 精算师报告 1s@% q <  
Actuarial Society of Hong Kong 香港精算学会 ?!$uMKyt  
actuarial valuation 精算师估值 vsU1Lzna6@  
actuary 精算师 eGi[LJ)np  
ad referendum agreement 暂定协议；有待覆核的协定 `NNr]__  
ad valorem duty 从价税；按值征税 @=kDaPme92  
ad valorem duty system 从价税制 eJv_`#R&Of  
ad valorem fee 从价费 NrrnG]#p1  
ad valorem tariff 从价关税 zLB7'7oP  
additional allowance 额外免税额 6JYVC>i  
additional amount for unexpired risk 未过期风险的额外款额 00d<V:Aoy  
additional assessable profit 补加应评税利润 Aa#WhF  
additional assessment 补加评税 28N v'  
additional commitment 额外承担 A^9RGz4=  
additional commitment vote 额外承担拨款 xct{Tv[FO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'Lb-+X,  
additional dependent parent allowance 供养父母额外免税额 ?9)-?tZ^Q  
additional provision 额外拨款 K4V\Jj1l  
additional stamp duty 附加印花税 rnV\O L  
additional tax 补加税罚款；补加税款 `J(im  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S3oSc<&2  
adjudged bankrupt 被裁定破产 wx,yx3c (  
adjudicated bankrupt 裁定破产人 qek[p_7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D$wl.r  
adjudication of bankruptcy 裁定破产；宣告破产
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adjudication of insolvency 裁定无力偿还债务 ygA~d9"  
adjusted actual 经调整的实数；调整后的实数 N7b+GqYpF>  
adjusted current assets 经调整的流动资产；调整后的流动资产 {+&qC\YF  
adjusted figure 经调整的数字；调整后的数额 0 kM 4\En  
adjusted liabilities 经调整的负债；调整后的负债 $%3"@$  
adjusted loss 经调整的亏损；调整后的亏损 2zz7/]?Q   
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 j m]d:=4_  
adjusted profit 经调整的利润；调整后的利润 G; *jL4  
adjusted surplus 经调整的盈余额；调整后的盈余额 0F495'*A  
adjusted value 经调整的价值；调整后的价值 *C*'
J7  
adjustment 调整；修订；理算〔保险〕 ,+gU^dc|hq  
adjustment centre 调剂中心 `
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adjustment lag 调整过程的时间差距；调整时差 N`JkEd7TT  
adjustment mechanism 调整机制 {H5a.+-(bE  
adjustment of loss 亏损调整 tlnU2TT_f  
adjustment process 调整过程；调整程序 XIAHUT5~J  
adjustment range 调整幅度 1zDat@<H  
administered exchange rate 受管制汇率 (zO)J`z>