[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: $-@$i`Kf/  
f@:CyB GQ  
A share Ａ股；甲类股份 cvAtwQ'  
abatement of tax 减税；减扣免税额 %N~CvN@T  
ABN AMRO Bank N.V. 荷兰银行 n'64;J5  
above-the-line expenditure 线上项目支出；经常预算支出 gf$HuCh|  
above-the-line receipt 线上项目收入；经常预算收入 It 2U fW  
ABSA Asia Limited 南非联合亚洲有限公司 oG_~3Kt  
absolute change 绝对数值变更 9Nl* 4  
absolute expenditure 实际开支 Z[,`"}}hv=  
absolute guideline figure 绝对准则数字 l6B.6 '4)w  
absolute interest 绝对权益 q?VVYZXP  
absolute order of discharge 绝对破产解除令 JY4_v>Aob  
absolute profit margin 绝对利润幅度 PF ;YE6  
absolute value 实值；绝对值 L^KdMMz;  
absolutely vested interest 绝对既得权益 ofEqvoi@  
absorbed cost 已吸收成本；已分摊成本 C/+nSe.  
absorption 吸收；分摊；合并 _XN~@5elrC  
absorption rate 吸收率；摊配率；分摊率 $o+&Y5:  
ACB Finance Limited 亚洲商业财务有限公司 V/ UB9)i+  
acceptable form of reciprocity 合理的互惠条件 *#ompm  
acceptable rate 适当利率；适当汇率 gO{W#%  
acceptance agreement 承兑协议 ]] V^:"ne  
acceptance for honour 参加承兑 byj[u!{  
acceptor 承兑人；接受人；受票人 u@"o [e':  
acceptor for honour 参加承兑人 j];1"50?  
accident insurance 意外保险 anitqy#E  
Accident Insurance Association of Hong Kong 香港意外保险公会 =w,(M  
accident insurance scheme 意外保险计划 M7H~;S\3IM  
accident year basis 意外年度基准 7+]F^ 6  
accommodation 通融；贷款 WA$ p_% r=  
accommodation bill 通融票据；空头票据 }Ch[|D=Wd6  
accommodation party 汇票代发人 zuj ;T,R;  
account balance 帐户余额；帐户结余 Igiq FV{  
account book 帐簿 /kb$p8!C".  
account collected in advance 预收款项 { ;' :h  
account current book 往来帐簿 QW:Z[?39^  
account of after-acquired property 事后取得的财产报告 =tP$re";o  
account of defaulter 拖欠帐目 Rmgxf/  
account payable 应付帐款 'XME?H:q a  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 K/
A ? ]y  
account receivable 应收帐款 ! %)L&W_  
account receivable report 应收帐款报表 QZ9M{Y/  
account statement 结单；帐单；会计财务报表 ?-M)54b\  
account title 帐户名称；会计科目 FrgV@4'2G  
accountant's report 会计师报告 s2%0#6c'c  
Accountant's Report Rules 会计师报告规则 (T`q++  
accounting and auditing procedure 会计与审计程序；会计与核数程序 aliQ6_  
Accounting Arrangements 《会计安排》 o|BFvhg  
accounting basis 会计基础 5D>BV* "  
accounting by Official Receiver 破产管理署署长呈交的帐目 4I+.^7d  
Accounting Circular 《会计通告》 fLc!Sn.Y  
accounting class 会计类别 T=Ol`?5  
accounting date 记帐日期；会计结算日期 u<J2p?`\&`  
accounting for money 款项核算 ge@reGfsB1  
Accounting Officer 会计主任 vJzxPy|  
accounting period 会计报告期；会计期 [cY?!Qd0  
accounting policy 会计政策；会计方针 fa/P%9db  
accounting practice 会计惯例 ~m3V]v(q7  
accounting principle 会计准则 qLu8!|QT  
accounting record 会计记录 Rqt[D @;m  
accounting report 会计报告 Rs^jk)Z:)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `mQP{od?"?  
Accounting Society of China 中国会计学会 w@4t$
bd7  
accounting statement 会计报表 U=_~{[/  
accounting system 会计制度；会计系统 @5JL
jCN  
accounting transaction 会计事项；帐务交易 R'jUS7]Y  
accounting treatment 会计处理 KLj4LOs  
accounting year 会计年度 ) +VHt  
accretion 增值；添加 5>0\e_V  
accrual 应计项目；应累算数目 R*zBnHAb!  
accrual basis 应计制；权责发生制 m[//_TFf]  
accrual basis accounting 应计制会计；权责发生制会计 +6i7,U  
accrue 应累算；应计 V 7Vbl?*n  
accrued benefit 应累算利益 n$}R/*  
accrued charges 应计费用 ptnMCF  
accrued cumulative preference share dividend 应累算的累积优先股股息 |8&\
N  
accrued expenses 应累算费用 $l0eI  
accrued interest payable 应付利息；应计未付利息 p=#'B*'w  
accrued interest receivable 应收利息；应计未收利息 Y#Sd2h,^X  
accrued right 累算权益 oP 6.t-<dU  
accruing profit 应累算的利润 FkB6*dm-  
accumulated fiscal reserve 累积财政储备 _#y(w%  
accumulated profit 累积利润；滚存溢利 6:SK{RSURC  
accumulated reserve 累积储备 1(
QWt  
accumulation of surplus income 累积收益盈余 :G6 xJlE|  
acquired assets 既得资产 Lqz}&A   
acquisition 收购；购置；取得 cQUH%7m  
acquisition cost 购置成本 J,(U<%n  
acquisition expenses 购置费用 c1F ru  
acquisition of 100% interest 收购全部股权 +S:u[x  
acquisition of control 取得控制权 M+;!]tbc3  
acquisition of fixed assets 购置固定资产
rTm>8et
 
acquisition of shell “买壳” WsK"^"Z  
acquisition price 收购价 CBz(hCaI  
act of God 天灾 X=*Yzz}  
acting partner 执事合伙人 OoU'86)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2:6Y83  
active partner 积极参与的合伙人 K
"t :B  
active trading 交投活跃 hhh: rmEZl  
actual circulation 实际流通 Rd@n?qB  
actual cost 实际成本 -?2&5YB  
actual expenditure 实际开支；实际支出 p8}5x 2F  
actual income 实际入息；实际收入；实际收益 T[8"u<O96  
actual market 现货市场 qKI4p3&E  
actual price 现货价；实际价格 ( _F  
actual profit 实际利润 Kt&$Si  
actual quotation 实盘；实际价位；实际报价 =LeVJGF  
actual year basis 按实际年度计算 tV}ajs  
actuals 实货 5 xzB1n8  
actuarial investigation 精算调查 piM11W}|/  
actuarial principle 精算原则 =~2 Uv>YG  
actuarial report 精算师报告 ~D-OL*2  
Actuarial Society of Hong Kong 香港精算学会 vS,G<V3B  
actuarial valuation 精算师估值 BNKo6:wy  
actuary 精算师 G v2./<{#  
ad referendum agreement 暂定协议；有待覆核的协定 (A<sFw?  
ad valorem duty 从价税；按值征税 )V =K#MCK  
ad valorem duty system 从价税制 d}B_ll#j-  
ad valorem fee 从价费 %dWFg<< |  
ad valorem tariff 从价关税 g(}8n bTA  
additional allowance 额外免税额 )k%drdY{J'  
additional amount for unexpired risk 未过期风险的额外款额 @ke})0`5  
additional assessable profit 补加应评税利润 &DhA$o
"'  
additional assessment 补加评税 bqwW9D(  
additional commitment 额外承担 IqJ=\  
additional commitment vote 额外承担拨款 byxehJ6[V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 GBOmVQ $Hb  
additional dependent parent allowance 供养父母额外免税额 oZcwbo8  
additional provision 额外拨款 %oKc?'L0  
additional stamp duty 附加印花税 7D_kkhN  
additional tax 补加税罚款；补加税款 FveK|
-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 NX #d}M^V  
adjudged bankrupt 被裁定破产 *RE-K36m|u  
adjudicated bankrupt 裁定破产人 1,!\7@<CT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )0V]G{QN  
adjudication of bankruptcy 裁定破产；宣告破产 Hh=::Bi  
adjudication of insolvency 裁定无力偿还债务 >{)#|pWU  
adjusted actual 经调整的实数；调整后的实数 Uht:wEr  
adjusted current assets 经调整的流动资产；调整后的流动资产 q@Yt`$VTN  
adjusted figure 经调整的数字；调整后的数额 bc}OmPE  
adjusted liabilities 经调整的负债；调整后的负债 )$N{(Cke2T  
adjusted loss 经调整的亏损；调整后的亏损 & UH z  
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 /;m!>{({)  
adjusted profit 经调整的利润；调整后的利润 n\al}KG  
adjusted surplus 经调整的盈余额；调整后的盈余额 tpzdYokh>  
adjusted value 经调整的价值；调整后的价值 $ttr_4=  
adjustment 调整；修订；理算〔保险〕 XFAt\g  
adjustment centre 调剂中心 -t#a*?"$w  
adjustment lag 调整过程的时间差距；调整时差 5kZ yiC*  
adjustment mechanism 调整机制 zd]L9 _  
adjustment of loss 亏损调整 r>@/XYK&\  
adjustment process 调整过程；调整程序 zszx@`/3  
adjustment range 调整幅度 :2d9ZDyD  
administered exchange rate 受管制汇率 !h(0b*FUJ