[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: F-Mf~+=Dn  
J^[>F {8!n  
A share Ａ股；甲类股份 C!xqp   
abatement of tax 减税；减扣免税额 hEAt4z0P  
ABN AMRO Bank N.V. 荷兰银行 _ +Ww1f  
above-the-line expenditure 线上项目支出；经常预算支出 )
@)wcf!b  
above-the-line receipt 线上项目收入；经常预算收入 8v)pPJr  
ABSA Asia Limited 南非联合亚洲有限公司 N'_,
VB  
absolute change 绝对数值变更 xsS/)R?  
absolute expenditure 实际开支 s>d@=P>R  
absolute guideline figure 绝对准则数字 ?H8w/{J   
absolute interest 绝对权益 NN1d?cOn  
absolute order of discharge 绝对破产解除令 J$6tCFD  
absolute profit margin 绝对利润幅度 j>X
M+>  
absolute value 实值；绝对值 nWpqAb  
absolutely vested interest 绝对既得权益 TS+itU62  
absorbed cost 已吸收成本；已分摊成本 2= FGZa*.  
absorption 吸收；分摊；合并 B0I(/ 7  
absorption rate 吸收率；摊配率；分摊率 Lf_`8Ux  
ACB Finance Limited 亚洲商业财务有限公司 UO^" <0u  
acceptable form of reciprocity 合理的互惠条件 i)fAm$8#G  
acceptable rate 适当利率；适当汇率 vfAR^*7e  
acceptance agreement 承兑协议 Q?Vq/3K;  
acceptance for honour 参加承兑 [ L% -lJ  
acceptor 承兑人；接受人；受票人 PY=(|2tb4  
acceptor for honour 参加承兑人 2Jo'!|]  
accident insurance 意外保险 uPbvN[~t  
Accident Insurance Association of Hong Kong 香港意外保险公会 N{v <z 6  
accident insurance scheme 意外保险计划 xI?%.Z;*+  
accident year basis 意外年度基准 '5zolp%St  
accommodation 通融；贷款 UD1R_bL}  
accommodation bill 通融票据；空头票据 =$3]%b}  
accommodation party 汇票代发人 q9rY++Tv  
account balance 帐户余额；帐户结余 zs!,PQF(  
account book 帐簿 K! ^x+B|  
account collected in advance 预收款项 B-`d7c5  
account current book 往来帐簿 E5"%-fAJ  
account of after-acquired property 事后取得的财产报告 dWV.5cViP  
account of defaulter 拖欠帐目 +{Yd\{9  
account payable 应付帐款 Pe[~kog,TP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :'RmT
3  
account receivable 应收帐款 }$5S@,  
account receivable report 应收帐款报表 !-1UJqO  
account statement 结单；帐单；会计财务报表 l<I.;FN^9@  
account title 帐户名称；会计科目 U{(B)dFTH  
accountant's report 会计师报告 MKIX(r(|  
Accountant's Report Rules 会计师报告规则 9^ITP!~e*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Z 4,
nl  
Accounting Arrangements 《会计安排》 #DjSS.iW  
accounting basis 会计基础 (VeX[*}I  
accounting by Official Receiver 破产管理署署长呈交的帐目 iev02 8M  
Accounting Circular 《会计通告》 9xL8 ];-  
accounting class 会计类别 =Tv;?U C  
accounting date 记帐日期；会计结算日期 X5i?Bb.  
accounting for money 款项核算 "
HI&dC  
Accounting Officer 会计主任 0 LX;Vvo  
accounting period 会计报告期；会计期 3>FeTf#:  
accounting policy 会计政策；会计方针 Y?Ph%i2E  
accounting practice 会计惯例 >jxo,xz  
accounting principle 会计准则 #(6
^1S%  
accounting record 会计记录 WK;X6`  
accounting report 会计报告 \FOoIY!.x  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 * S4IMfp  
Accounting Society of China 中国会计学会 ktX\{g!U  
accounting statement 会计报表 AwrW!)n}  
accounting system 会计制度；会计系统 <u>l#weG,  
accounting transaction 会计事项；帐务交易 e7X#C)  
accounting treatment 会计处理 NzB"u+jB  
accounting year 会计年度 "%$jl0i_c  
accretion 增值；添加 c*LB=;npI  
accrual 应计项目；应累算数目 :t
?Z  
accrual basis 应计制；权责发生制
._2#89V  
accrual basis accounting 应计制会计；权责发生制会计 n/$1&
x1  
accrue 应累算；应计 akg$vHhK4  
accrued benefit 应累算利益 u0^Vy#@_  
accrued charges 应计费用 F*""n  
accrued cumulative preference share dividend 应累算的累积优先股股息 !,8jB(
 
accrued expenses 应累算费用 49S*f  
accrued interest payable 应付利息；应计未付利息 8w-2Q  
accrued interest receivable 应收利息；应计未收利息 XV)<Oavs  
accrued right 累算权益 ^2C)Wk$  
accruing profit 应累算的利润 :&*Y Io  
accumulated fiscal reserve 累积财政储备 }6zo1"  
accumulated profit 累积利润；滚存溢利 9eOP:/'}w  
accumulated reserve 累积储备 zJC!M eN  
accumulation of surplus income 累积收益盈余 M\4pTcz{  
acquired assets 既得资产 h"h3SD~  
acquisition 收购；购置；取得 FvX<(8'#a  
acquisition cost 购置成本 SM%N]/@U  
acquisition expenses 购置费用 e@6]rl  
acquisition of 100% interest 收购全部股权 I8ZBs0sfF{  
acquisition of control 取得控制权 }57s  
acquisition of fixed assets 购置固定资产 j!1 :+H_L  
acquisition of shell “买壳” RCZ"BxleU  
acquisition price 收购价 Oy(fh%k#  
act of God 天灾 3C[#_&_l  
acting partner 执事合伙人 m5c=h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Sj=x.Tr\  
active partner 积极参与的合伙人 Nuc;Y  
active trading 交投活跃 j p"hbV  
actual circulation 实际流通 zx#HyO[a  
actual cost 实际成本 7'IcgTWDZy  
actual expenditure 实际开支；实际支出 bCa%$  
actual income 实际入息；实际收入；实际收益 xh6Yv%\@  
actual market 现货市场 |
DUW B;  
actual price 现货价；实际价格 c{"=p8F _  
actual profit 实际利润 'dXGd.V7u  
actual quotation 实盘；实际价位；实际报价 oz.#+t%X$b  
actual year basis 按实际年度计算 0H9UM*O  
actuals 实货 fBj-R~;0  
actuarial investigation 精算调查 <cof   
actuarial principle 精算原则 9~7s*3zI  
actuarial report 精算师报告 .}n-N #  
Actuarial Society of Hong Kong 香港精算学会 [SKN}:D  
actuarial valuation 精算师估值 `[)!4Jb  
actuary 精算师 I$0O4  
ad referendum agreement 暂定协议；有待覆核的协定 7.mYzl-F(  
ad valorem duty 从价税；按值征税  \iP=V3  
ad valorem duty system 从价税制 \&8 61A;  
ad valorem fee 从价费 *\$m1g7b  
ad valorem tariff 从价关税 _O,k0O   
additional allowance 额外免税额 l('@~-Zy  
additional amount for unexpired risk 未过期风险的额外款额 Y5fz_ [("  
additional assessable profit 补加应评税利润 6 2*p*t  
additional assessment 补加评税 5^5hhm4  
additional commitment 额外承担 Be$v%4  
additional commitment vote 额外承担拨款 S SQB1c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y2`},  
additional dependent parent allowance 供养父母额外免税额 <u_vL WS  
additional provision 额外拨款 ;% <[*T:*'  
additional stamp duty 附加印花税 M*gbA5  
additional tax 补加税罚款；补加税款 %&iodo,EP'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 dZWO6k9[H  
adjudged bankrupt 被裁定破产  =w5]o@  
adjudicated bankrupt 裁定破产人 -F$v`|(O+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ` n#D b  
adjudication of bankruptcy 裁定破产；宣告破产 f1$'av
 
adjudication of insolvency 裁定无力偿还债务 iJU=9 8q  
adjusted actual 经调整的实数；调整后的实数 o#K*-jOfiH  
adjusted current assets 经调整的流动资产；调整后的流动资产 w}qLI4  
adjusted figure 经调整的数字；调整后的数额 le|Rhs %Z%  
adjusted liabilities 经调整的负债；调整后的负债 +\R__tx;  
adjusted loss 经调整的亏损；调整后的亏损 `B$rr4_  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 c5em*qCw$  
adjusted profit 经调整的利润；调整后的利润 ,,c+R?D  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y"Ut  
adjusted value 经调整的价值；调整后的价值 }'p"q)  
adjustment 调整；修订；理算〔保险〕 .du2;`[$r  
adjustment centre 调剂中心 s-801JpiJ  
adjustment lag 调整过程的时间差距；调整时差 kBeYl+*pk  
adjustment mechanism 调整机制 @P)2ZGG  
adjustment of loss 亏损调整 Gk']Ma2J}  
adjustment process 调整过程；调整程序 ]3Y J a  
adjustment range 调整幅度 q o6~)Aws  
administered exchange rate 受管制汇率 : i{tqY%