[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: [MS.5+1Y  
>n~p1:$  
A share Ａ股；甲类股份 P;%QA+%7  
abatement of tax 减税；减扣免税额 v|@n8ED|@K  
ABN AMRO Bank N.V. 荷兰银行 cEdJn
@ ,  
above-the-line expenditure 线上项目支出；经常预算支出 14!J\`rI  
above-the-line receipt 线上项目收入；经常预算收入 %KF:- w  
ABSA Asia Limited 南非联合亚洲有限公司 )|R9mW=k9P  
absolute change 绝对数值变更 sK0VT"7K  
absolute expenditure 实际开支 ~ fEs!hl  
absolute guideline figure 绝对准则数字 df*#?Ok  
absolute interest 绝对权益 0@lC5-=  
absolute order of discharge 绝对破产解除令 q}$=bR1+  
absolute profit margin 绝对利润幅度 |nN/x<v  
absolute value 实值；绝对值 AJfi,rFPg  
absolutely vested interest 绝对既得权益 lzG;F]  
absorbed cost 已吸收成本；已分摊成本 i@5%d!J  
absorption 吸收；分摊；合并 i8_x1=A  
absorption rate 吸收率；摊配率；分摊率 jHH   
ACB Finance Limited 亚洲商业财务有限公司 %J7mZB9  
acceptable form of reciprocity 合理的互惠条件 b0Ov+ )7#  
acceptable rate 适当利率；适当汇率 q_y,j&  
acceptance agreement 承兑协议  |7zP8  
acceptance for honour 参加承兑 ^YJA\d@  
acceptor 承兑人；接受人；受票人 %8CT -mQ  
acceptor for honour 参加承兑人 Q5nyD/k4c  
accident insurance 意外保险 Gr$*t,ZW  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ln2C#Uf  
accident insurance scheme 意外保险计划 Hu8atlpo  
accident year basis 意外年度基准 d[e:}1  
accommodation 通融；贷款 m}[~A @qD  
accommodation bill 通融票据；空头票据 xg,]M/J  
accommodation party 汇票代发人 mqk(UOK`  
account balance 帐户余额；帐户结余 Q\#{2!I  
account book 帐簿 F[D0x26^  
account collected in advance 预收款项 QYfAf3te  
account current book 往来帐簿 $;uWj|  
account of after-acquired property 事后取得的财产报告 =+}}Sv2  
account of defaulter 拖欠帐目 ^[}0&_L w  
account payable 应付帐款 CKt|c!3 7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ht3T{4qCS  
account receivable 应收帐款 P^3m:bE
]  
account receivable report 应收帐款报表 8;g.3Qv  
account statement 结单；帐单；会计财务报表 =j+oKGkoCa  
account title 帐户名称；会计科目 {L4>2rF  
accountant's report 会计师报告 ]~00=nXFM/  
Accountant's Report Rules 会计师报告规则 xSDE6]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Eqm v`Z [_  
Accounting Arrangements 《会计安排》 gSr}p$N  
accounting basis 会计基础 &lPBqw  
accounting by Official Receiver 破产管理署署长呈交的帐目 ccn
`f]5w  
Accounting Circular 《会计通告》 fE%[j?[  
accounting class 会计类别 +yb$[E*  
accounting date 记帐日期；会计结算日期 HS
6Imi  
accounting for money 款项核算 jUJTcL  
Accounting Officer 会计主任 X!rQ@F3  
accounting period 会计报告期；会计期 T]#,R|)d  
accounting policy 会计政策；会计方针 rw8J:?0x
 
accounting practice 会计惯例 j&[.2PW\  
accounting principle 会计准则 {8#N7(%z  
accounting record 会计记录 O<dZA=Oez  
accounting report 会计报告 qSoBj&6y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7t-*L}~WA  
Accounting Society of China 中国会计学会 YKe0:cWc  
accounting statement 会计报表 ECS<l*i57&  
accounting system 会计制度；会计系统 $}^\=p}X  
accounting transaction 会计事项；帐务交易 AZy~Q9Kc  
accounting treatment 会计处理 -S,ir  
accounting year 会计年度 E]H   
accretion 增值；添加 Jn<e"  
accrual 应计项目；应累算数目 sh !~T<yy  
accrual basis 应计制；权责发生制 &=z1$ih>2\  
accrual basis accounting 应计制会计；权责发生制会计 cCh0?g7nV  
accrue 应累算；应计 pcuMGo-#  
accrued benefit 应累算利益 ci,o8 [Y  
accrued charges 应计费用 +(<n |~  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,"N3k(g  
accrued expenses 应累算费用 V+=*2?1  
accrued interest payable 应付利息；应计未付利息 WAwfL?  
accrued interest receivable 应收利息；应计未收利息 xS~yH[k  
accrued right 累算权益 pY)j0tdd  
accruing profit 应累算的利润 hINnb7o  
accumulated fiscal reserve 累积财政储备 iM/*&O}  
accumulated profit 累积利润；滚存溢利 +e0dV_T_>  
accumulated reserve 累积储备 //X e*0  
accumulation of surplus income 累积收益盈余 7~kpRa@\P  
acquired assets 既得资产 I|F~HUzA"  
acquisition 收购；购置；取得 Ufaqhh  
acquisition cost 购置成本 Nxbd~^j  
acquisition expenses 购置费用 hsHVX[<5`  
acquisition of 100% interest 收购全部股权 cXb @H#  
acquisition of control 取得控制权 S2'`|uI  
acquisition of fixed assets 购置固定资产 "#-Nqq  
acquisition of shell “买壳” Y8J;+h9  
acquisition price 收购价 xm}q6>jRV  
act of God 天灾 ^_*jp[!`b$  
acting partner 执事合伙人 23}BW_m  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (o x4K{  
active partner 积极参与的合伙人 BrNG%
%n  
active trading 交投活跃 oh7#cFZZ0  
actual circulation 实际流通 4f4 i1i:  
actual cost 实际成本 9C557$nS^  
actual expenditure 实际开支；实际支出 PPwxk;  
actual income 实际入息；实际收入；实际收益 H _Zo@y~J  
actual market 现货市场 bK03S Vx  
actual price 现货价；实际价格 ;[T
ljcbS  
actual profit 实际利润 9N~8s6Ob  
actual quotation 实盘；实际价位；实际报价 -+3be(u  
actual year basis 按实际年度计算 /S7+B]  
actuals 实货 ?%\mQmjas  
actuarial investigation 精算调查 {yvb$ND|j{  
actuarial principle 精算原则 =bs.2aN&^  
actuarial report 精算师报告 ! Q|J']|  
Actuarial Society of Hong Kong 香港精算学会 H$~M`Y9I~  
actuarial valuation 精算师估值 IF&g.
R  
actuary 精算师 M1AZ}bc0]  
ad referendum agreement 暂定协议；有待覆核的协定 CRZi;7`*1  
ad valorem duty 从价税；按值征税 >AR
Tr'B  
ad valorem duty system 从价税制 Z:#.;wA  
ad valorem fee 从价费 
G$;>ueM  
ad valorem tariff 从价关税 *.kj]BoO  
additional allowance 额外免税额 *Rz{44LP&  
additional amount for unexpired risk 未过期风险的额外款额 <@u0.-]  
additional assessable profit 补加应评税利润 /]ku$.mr \  
additional assessment 补加评税 gCv"9j<j
 
additional commitment 额外承担 RH!SW2o<  
additional commitment vote 额外承担拨款 Z|2Eb*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0s860Kn  
additional dependent parent allowance 供养父母额外免税额 Ms.PO{wb  
additional provision 额外拨款 p>k]C:h  
additional stamp duty 附加印花税 YHs ?QsP  
additional tax 补加税罚款；补加税款 uz*d^gr}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jA4PDHf+  
adjudged bankrupt 被裁定破产 qTyg~]e9(  
adjudicated bankrupt 裁定破产人 N=>- Q)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o;ik Z*+*  
adjudication of bankruptcy 裁定破产；宣告破产 q{a#HnZo"  
adjudication of insolvency 裁定无力偿还债务 -1Djo: y  
adjusted actual 经调整的实数；调整后的实数 "#*
Nnt  
adjusted current assets 经调整的流动资产；调整后的流动资产 >j&1?M2C  
adjusted figure 经调整的数字；调整后的数额 ^Vag1(hdq  
adjusted liabilities 经调整的负债；调整后的负债 |if'_x1V  
adjusted loss 经调整的亏损；调整后的亏损 98BYtxa
 
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 ^[ET&"  
adjusted profit 经调整的利润；调整后的利润 Y{,2X~ 7  
adjusted surplus 经调整的盈余额；调整后的盈余额 5B }3GBA  
adjusted value 经调整的价值；调整后的价值 4Z*|Dsw  
adjustment 调整；修订；理算〔保险〕 M6# \na  
adjustment centre 调剂中心 {UP'tXah  
adjustment lag 调整过程的时间差距；调整时差 pPoH5CzcK  
adjustment mechanism 调整机制 |kId8WtA  
adjustment of loss 亏损调整 jyNb(Z  
adjustment process 调整过程；调整程序 ows^W8-w  
adjustment range 调整幅度 BRe{1i 6  
administered exchange rate 受管制汇率 Gu2_dT