[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: #dD0vYT&od  
El: @l%  
A share Ａ股；甲类股份 W0Y ,3;
0  
abatement of tax 减税；减扣免税额 ;(A-  
ABN AMRO Bank N.V. 荷兰银行 |\/\FK]?]  
above-the-line expenditure 线上项目支出；经常预算支出 r-*6# "  
above-the-line receipt 线上项目收入；经常预算收入 &%;n9K  
ABSA Asia Limited 南非联合亚洲有限公司 FSAX,Y  
absolute change 绝对数值变更 ek]nLN  
absolute expenditure 实际开支 9qgs*]J
 
absolute guideline figure 绝对准则数字 Y_EEnx&> i  
absolute interest 绝对权益 ^E:-Uy  
absolute order of discharge 绝对破产解除令 xR|^{y9n  
absolute profit margin 绝对利润幅度 9%"`9j~H>  
absolute value 实值；绝对值 SynRi/BRmw  
absolutely vested interest 绝对既得权益 BW}M/  
absorbed cost 已吸收成本；已分摊成本 9+xO2n  
absorption 吸收；分摊；合并 3vjOfr`  
absorption rate 吸收率；摊配率；分摊率 oveK;\7/m  
ACB Finance Limited 亚洲商业财务有限公司 8 H3u"  
acceptable form of reciprocity 合理的互惠条件 )rt%.`  
acceptable rate 适当利率；适当汇率 -sZb+2tDa  
acceptance agreement 承兑协议 aM(#J 7;  
acceptance for honour 参加承兑 oif|X7H;  
acceptor 承兑人；接受人；受票人 <VutwtA  
acceptor for honour 参加承兑人 #z<#oC5  
accident insurance 意外保险 HtiIg a 7  
Accident Insurance Association of Hong Kong 香港意外保险公会 &[_@f
#  
accident insurance scheme 意外保险计划 &/ED.K  
accident year basis 意外年度基准 )fxn bBz{  
accommodation 通融；贷款 `w Qs$!a
  
accommodation bill 通融票据；空头票据 O`" ~AY&  
accommodation party 汇票代发人 [#RFdn<  
account balance 帐户余额；帐户结余 x[&<e<6  
account book 帐簿 4>LaA7)v  
account collected in advance 预收款项 LME&qKe5  
account current book 往来帐簿 %KkC1.yu<  
account of after-acquired property 事后取得的财产报告 G2?#MO  
account of defaulter 拖欠帐目 
C"B'Dj  
account payable 应付帐款 sQ ,xTWdj  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -2>s#/%  
account receivable 应收帐款 Lo#G.
s|  
account receivable report 应收帐款报表 P:N># G~z  
account statement 结单；帐单；会计财务报表 /<IWdy]$3  
account title 帐户名称；会计科目 ,+4T7 UR  
accountant's report 会计师报告 /3 K)$Er  
Accountant's Report Rules 会计师报告规则 EhM=wfGKw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UnP<`z#  
Accounting Arrangements 《会计安排》 5u;//Cm  
accounting basis 会计基础 N3aqNRwlk  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,aGIq. *v  
Accounting Circular 《会计通告》 D7JrGaF{  
accounting class 会计类别 $I>]61l%  
accounting date 记帐日期；会计结算日期 ` O%nDry  
accounting for money 款项核算 a:`<=^:4,  
Accounting Officer 会计主任 mH
0OW  
accounting period 会计报告期；会计期 ~:o$}`mW  
accounting policy 会计政策；会计方针 g,!.`[e'ex  
accounting practice 会计惯例 EU%v |]  
accounting principle 会计准则 /4 OmnE;  
accounting record 会计记录 !<HMMf,-D  
accounting report 会计报告 qe&B$3D|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bv'>4a  
Accounting Society of China 中国会计学会 ]1Wxa?  
accounting statement 会计报表 ^v'0\(H?P  
accounting system 会计制度；会计系统 W Zm8!
Y  
accounting transaction 会计事项；帐务交易 KYJP`va6k  
accounting treatment 会计处理 %.r\P@7/Q  
accounting year 会计年度 fCF.P"{W"  
accretion 增值；添加 ?[m1?  
accrual 应计项目；应累算数目 , QWu
s"5H  
accrual basis 应计制；权责发生制 %;v~MC@  
accrual basis accounting 应计制会计；权责发生制会计 58HA*w  
accrue 应累算；应计 KsE$^`  
accrued benefit 应累算利益 D&2NO/ R  
accrued charges 应计费用 ,d38TN  
accrued cumulative preference share dividend 应累算的累积优先股股息 fpf,gb8[$n  
accrued expenses 应累算费用 Qg~w 3~  
accrued interest payable 应付利息；应计未付利息 IF5-@hag,  
accrued interest receivable 应收利息；应计未收利息 >yXhP6  
accrued right 累算权益 =xRD %Z  
accruing profit 应累算的利润 "0[`U(/  
accumulated fiscal reserve 累积财政储备 K8MET&  
accumulated profit 累积利润；滚存溢利 d=%NFCIV  
accumulated reserve 累积储备 Z_4%Oi  
accumulation of surplus income 累积收益盈余 ZvT,HJ0?  
acquired assets 既得资产 2|& S2uq  
acquisition 收购；购置；取得 ej&.tNvq  
acquisition cost 购置成本 9RHDkK{ 5  
acquisition expenses 购置费用 l5Ko9CG  
acquisition of 100% interest 收购全部股权 $w{d4")  
acquisition of control 取得控制权 h8 N|m0W  
acquisition of fixed assets 购置固定资产 [~ 2m*Q  
acquisition of shell “买壳” Z'y&11  
acquisition price 收购价 ksOsJ~3)  
act of God 天灾 R@z`  
acting partner 执事合伙人 ;hO6 p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 dhLR#m30T  
active partner 积极参与的合伙人 xatq  
active trading 交投活跃 X5VNj|IE  
actual circulation 实际流通 6)*fr'P  
actual cost 实际成本 W}TP(~x'N  
actual expenditure 实际开支；实际支出 g`S;xs  
actual income 实际入息；实际收入；实际收益 QY&c=bWAX"  
actual market 现货市场 ]bh%pn  
actual price 现货价；实际价格 {cOx0=  
actual profit 实际利润 pgh(~[  
actual quotation 实盘；实际价位；实际报价 eT3!"+p-F  
actual year basis 按实际年度计算 gMF6f%  
actuals 实货 2XeyNX  
actuarial investigation 精算调查 OzrIiahz/  
actuarial principle 精算原则 @XM*N7  
actuarial report 精算师报告 R@jMFh;  
Actuarial Society of Hong Kong 香港精算学会 vVvF e~y]  
actuarial valuation 精算师估值 XF)N_ }X^  
actuary 精算师 =LV-n  
ad referendum agreement 暂定协议；有待覆核的协定 !(?7V  
ad valorem duty 从价税；按值征税 v"ORn5  
ad valorem duty system 从价税制 y.D+M$f  
ad valorem fee 从价费  d9 k`  
ad valorem tariff 从价关税 b)KEB9w  
additional allowance 额外免税额 C 4C/  
additional amount for unexpired risk 未过期风险的额外款额 lqmQQ *Z  
additional assessable profit 补加应评税利润 F sWp>}o  
additional assessment 补加评税 Y`]P&y  
additional commitment 额外承担 T%6JVFD  
additional commitment vote 额外承担拨款 }lX$KuD  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \u[}  
additional dependent parent allowance 供养父母额外免税额 W g7 eY'FE  
additional provision 额外拨款 lCp6UkE  
additional stamp duty 附加印花税 *6AV^^  
additional tax 补加税罚款；补加税款 t :YZua  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3\j` g  
adjudged bankrupt 被裁定破产 N6-7RoA+  
adjudicated bankrupt 裁定破产人 9M27;"gK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 iv+a5  
adjudication of bankruptcy 裁定破产；宣告破产 Z8bg5%  
adjudication of insolvency 裁定无力偿还债务 uBt ]4d*  
adjusted actual 经调整的实数；调整后的实数 YAT@xZs-  
adjusted current assets 经调整的流动资产；调整后的流动资产
mih}?oi  
adjusted figure 经调整的数字；调整后的数额 vk
hPE(f  
adjusted liabilities 经调整的负债；调整后的负债 AP,ZMpw  
adjusted loss 经调整的亏损；调整后的亏损 !nkIXgWz  
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 dGOFSH  
adjusted profit 经调整的利润；调整后的利润 I@Hx LEGj  
adjusted surplus 经调整的盈余额；调整后的盈余额 \&kj#)JYA  
adjusted value 经调整的价值；调整后的价值 Sxc)~y  
adjustment 调整；修订；理算〔保险〕 j#2Xw25  
adjustment centre 调剂中心 -F`GZ  
adjustment lag 调整过程的时间差距；调整时差 +%\Ci!%b  
adjustment mechanism 调整机制 `9[n5-t  
adjustment of loss 亏损调整 B<r0y  
adjustment process 调整过程；调整程序 )4B`U(%M~  
adjustment range 调整幅度 =l/Dc=[  
administered exchange rate 受管制汇率 vLN KX;9