[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: #^]n0!  
 )RcL/n  
A share Ａ股；甲类股份 &ot/nQQ  
abatement of tax 减税；减扣免税额 LCQE_}Mh  
ABN AMRO Bank N.V. 荷兰银行 9H%X2#:fH  
above-the-line expenditure 线上项目支出；经常预算支出 zen*PeIrA^  
above-the-line receipt 线上项目收入；经常预算收入 N 8-oY$*  
ABSA Asia Limited 南非联合亚洲有限公司 F;>!&[h}G  
absolute change 绝对数值变更 e>AE8T  
absolute expenditure 实际开支 e#k<d-sf6  
absolute guideline figure 绝对准则数字 x|vqNZ\ F  
absolute interest 绝对权益 M.>l#4s,'  
absolute order of discharge 绝对破产解除令 FJd]D[h  
absolute profit margin 绝对利润幅度 ^I+)o1%F  
absolute value 实值；绝对值 @K!&qw  
absolutely vested interest 绝对既得权益 FKmFo^^0  
absorbed cost 已吸收成本；已分摊成本 .c$316  
absorption 吸收；分摊；合并 C$ 5[X7'  
absorption rate 吸收率；摊配率；分摊率 x L" |)A =  
ACB Finance Limited 亚洲商业财务有限公司 :GJ &_YHf  
acceptable form of reciprocity 合理的互惠条件 ^7Fh{q4IE  
acceptable rate 适当利率；适当汇率 wKsT7c'  
acceptance agreement 承兑协议 n\Lb.}]1~  
acceptance for honour 参加承兑 F_4n^@M  
acceptor 承兑人；接受人；受票人 hh[jN7K  
acceptor for honour 参加承兑人 c}0@2Vf  
accident insurance 意外保险 3@]SKfoo1  
Accident Insurance Association of Hong Kong 香港意外保险公会 R,Vd.-5M  
accident insurance scheme 意外保险计划 1w&!H]%{  
accident year basis 意外年度基准 ~_!F0
1s  
accommodation 通融；贷款 42qYg(tZ  
accommodation bill 通融票据；空头票据 ?)#5X_V-q  
accommodation party 汇票代发人 RZCq{|L  
account balance 帐户余额；帐户结余 h3;bxq!q  
account book 帐簿 M^]cM(swK5  
account collected in advance 预收款项 L~KM=[cn  
account current book 往来帐簿 dYgXtl=#j  
account of after-acquired property 事后取得的财产报告 +="e]Yh;  
account of defaulter 拖欠帐目 tq|hPd<C  
account payable 应付帐款 H_QsNf  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Y(d$  
account receivable 应收帐款 z+
>}RT]  
account receivable report 应收帐款报表 ,zTy?OQ  
account statement 结单；帐单；会计财务报表 D~\$~&_]=  
account title 帐户名称；会计科目 eD#hpl  
accountant's report 会计师报告 -bU oCF0  
Accountant's Report Rules 会计师报告规则 d09k5$=gJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %p0xM  
Accounting Arrangements 《会计安排》 k{Aj^O3gD  
accounting basis 会计基础 N~xLu8,  
accounting by Official Receiver 破产管理署署长呈交的帐目 qZA).12qS  
Accounting Circular 《会计通告》 bv*,#Qm  
accounting class 会计类别 5O6hxcMjT  
accounting date 记帐日期；会计结算日期 oo.2Dn6z  
accounting for money 款项核算 0a"c2J  
Accounting Officer 会计主任 _zwUE  
accounting period 会计报告期；会计期 [2{1b`
e  
accounting policy 会计政策；会计方针 I'0@viF"Nx  
accounting practice 会计惯例 O7$hYk  
accounting principle 会计准则 'u1?tQ=gmk  
accounting record 会计记录 = MOj|NR [  
accounting report 会计报告 .uk>QMs1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >:|q&|x-  
Accounting Society of China 中国会计学会 u5%7}<nNi  
accounting statement 会计报表 '^
"6+k  
accounting system 会计制度；会计系统 !dC<4qZ\C  
accounting transaction 会计事项；帐务交易 |1>*;\o-  
accounting treatment 会计处理 |UxG$M(  
accounting year 会计年度 =Yt R`  
accretion 增值；添加 A,LuD.8  
accrual 应计项目；应累算数目 9^p;UA  
accrual basis 应计制；权责发生制 6 M*O{f
 
accrual basis accounting 应计制会计；权责发生制会计 fOMW"myQ  
accrue 应累算；应计 UZpIcj cL  
accrued benefit 应累算利益 a0ObBe'
  
accrued charges 应计费用 y7i*s^ys{  
accrued cumulative preference share dividend 应累算的累积优先股股息 Os1>kwC  
accrued expenses 应累算费用 4sT88lG4n  
accrued interest payable 应付利息；应计未付利息 }-6)gWe  
accrued interest receivable 应收利息；应计未收利息  pn5Q5xc  
accrued right 累算权益 `6xkf&Kt  
accruing profit 应累算的利润 W0]gLw9*  
accumulated fiscal reserve 累积财政储备 & J2M1z%  
accumulated profit 累积利润；滚存溢利 "PpN0Rr  
accumulated reserve 累积储备 CLJ;<  
accumulation of surplus income 累积收益盈余 g #6E|n  
acquired assets 既得资产 Ub* wuI  
acquisition 收购；购置；取得 6gs01c,BA  
acquisition cost 购置成本 #Q`dku%V:  
acquisition expenses 购置费用 qCn ZhJ  
acquisition of 100% interest 收购全部股权 &Ob!4+v/GP  
acquisition of control 取得控制权 XnWr5-;
 
acquisition of fixed assets 购置固定资产 vTx2E6  
acquisition of shell “买壳” :HwA 5Z#  
acquisition price 收购价 T]=r Co  
act of God 天灾 t?'!$6  
acting partner 执事合伙人 G8Y<1%`<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?TKRjgW`@_  
active partner 积极参与的合伙人 tyqT  
active trading 交投活跃 E}nH1  
actual circulation 实际流通 _c_[C*T]  
actual cost 实际成本 _`:1M2=  
actual expenditure 实际开支；实际支出  VQS~\:1  
actual income 实际入息；实际收入；实际收益 R'@9]99  
actual market 现货市场 Y*vW!yu  
actual price 现货价；实际价格 n*{sTT  
actual profit 实际利润 j+,d^!  
actual quotation 实盘；实际价位；实际报价 T r1?620  
actual year basis 按实际年度计算 V eQg-#&I  
actuals 实货 S_IUV)  
actuarial investigation 精算调查 uW}s)j.  
actuarial principle 精算原则 hj.a&%  
actuarial report 精算师报告 8Hn|cf0  
Actuarial Society of Hong Kong 香港精算学会 >)M`IU[d^.  
actuarial valuation 精算师估值 n74V|b6W  
actuary 精算师 "\o+v|;  
ad referendum agreement 暂定协议；有待覆核的协定 U5.LDv;  
ad valorem duty 从价税；按值征税 1NgCw\  
ad valorem duty system 从价税制 #T=LR@y  
ad valorem fee 从价费 ikvWh<=>H  
ad valorem tariff 从价关税 n' q4  
additional allowance 额外免税额 W1|0Yd ;P  
additional amount for unexpired risk 未过期风险的额外款额 rcC<Zat,|  
additional assessable profit 补加应评税利润 Z*= $8 e@  
additional assessment 补加评税 zM(vr"U
 
additional commitment 额外承担 N%*5
T[.  
additional commitment vote 额外承担拨款 75/(??2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t_$2CRG#  
additional dependent parent allowance 供养父母额外免税额 /! "|_W|n  
additional provision 额外拨款 HTS%^<u  
additional stamp duty 附加印花税 [Q/TlOt5  
additional tax 补加税罚款；补加税款 e3nYbWBy]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m0;CH/D0  
adjudged bankrupt 被裁定破产 rFj-kojg  
adjudicated bankrupt 裁定破产人 <?riU\-]y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 n T{3o;A  
adjudication of bankruptcy 裁定破产；宣告破产 <4g{ fT0  
adjudication of insolvency 裁定无力偿还债务 ASk|A!  
adjusted actual 经调整的实数；调整后的实数 EkjN{$*  
adjusted current assets 经调整的流动资产；调整后的流动资产 65#'\+  
adjusted figure 经调整的数字；调整后的数额 YW( Qmo7  
adjusted liabilities 经调整的负债；调整后的负债 HiR[(5vnf  
adjusted loss 经调整的亏损；调整后的亏损 iiS-9>]/  
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 }:KE j_~.  
adjusted profit 经调整的利润；调整后的利润 A|X
">,A  
adjusted surplus 经调整的盈余额；调整后的盈余额 opy("qH  
adjusted value 经调整的价值；调整后的价值 3 I@}my1  
adjustment 调整；修订；理算〔保险〕 GycSwQ ,  
adjustment centre 调剂中心 ~nh:s|l6%M  
adjustment lag 调整过程的时间差距；调整时差 %&w3;d;c  
adjustment mechanism 调整机制 uF9C-H@:  
adjustment of loss 亏损调整 ZK@N5/H(  
adjustment process 调整过程；调整程序 H1QJk_RL  
adjustment range 调整幅度 !`,Sfqij  
administered exchange rate 受管制汇率 j/_s"}m{