[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: Z,
!Rj7wZ  
&)wQ|{P~k  
A share Ａ股；甲类股份 fc M~4yP?  
abatement of tax 减税；减扣免税额 Sd{>(YWx~  
ABN AMRO Bank N.V. 荷兰银行 {i=qx#2X?H  
above-the-line expenditure 线上项目支出；经常预算支出 ljNd!RaB  
above-the-line receipt 线上项目收入；经常预算收入 wi&m(f(~  
ABSA Asia Limited 南非联合亚洲有限公司 WjA)0HL(  
absolute change 绝对数值变更 :@pmgp  
absolute expenditure 实际开支 &^z~wJ,]  
absolute guideline figure 绝对准则数字 )2R:P` U
 
absolute interest 绝对权益  Z3I<  
absolute order of discharge 绝对破产解除令 n9)/( =)>*  
absolute profit margin 绝对利润幅度 V57^0^Zp`  
absolute value 实值；绝对值 nc `[fy|}  
absolutely vested interest 绝对既得权益 Lrz>00(*4  
absorbed cost 已吸收成本；已分摊成本 {gJOc,U4b  
absorption 吸收；分摊；合并 ov?>ALRg  
absorption rate 吸收率；摊配率；分摊率 H aturg  
ACB Finance Limited 亚洲商业财务有限公司 A o0F?2|  
acceptable form of reciprocity 合理的互惠条件 h88 3pe
=  
acceptable rate 适当利率；适当汇率 oW-luC+  
acceptance agreement 承兑协议 >SccoI  
acceptance for honour 参加承兑 H1q>UU:  
acceptor 承兑人；接受人；受票人 jtd{=[STU  
acceptor for honour 参加承兑人 or(Z-8a_  
accident insurance 意外保险 'a4xi0**I  
Accident Insurance Association of Hong Kong 香港意外保险公会 }B"kJNxV  
accident insurance scheme 意外保险计划 _7 n+j  
accident year basis 意外年度基准 ]0\8g=KK  
accommodation 通融；贷款 FzW(An&x2  
accommodation bill 通融票据；空头票据 T8ZsuKio]  
accommodation party 汇票代发人 96 C|R  
account balance 帐户余额；帐户结余 8pPAEf  
account book 帐簿 Bm^vKzp  
account collected in advance 预收款项 Vj`9j. 5  
account current book 往来帐簿 Yj;$hV8j(  
account of after-acquired property 事后取得的财产报告 A/GEDG ?  
account of defaulter 拖欠帐目 6n<:ph,h;  
account payable 应付帐款 V}3.K\7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _sw,Y!x%dF  
account receivable 应收帐款 pnVtjWrbG  
account receivable report 应收帐款报表 R$v{ p[  
account statement 结单；帐单；会计财务报表 $S6AqUk$  
account title 帐户名称；会计科目 k~:B3p  
accountant's report 会计师报告 U+nwLxe'  
Accountant's Report Rules 会计师报告规则 Ib]{rmaP  
accounting and auditing procedure 会计与审计程序；会计与核数程序
V5M_N;h  
Accounting Arrangements 《会计安排》 tR*J
M$T  
accounting basis 会计基础 x"*u98&3  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?e yo2:-$  
Accounting Circular 《会计通告》 TVYO`9:CW  
accounting class 会计类别 rW!P ~yk  
accounting date 记帐日期；会计结算日期 Z1*y$=D?3[  
accounting for money 款项核算 ~,dj)x 3M  
Accounting Officer 会计主任 ba|~B8rII[  
accounting period 会计报告期；会计期 Av7bp[OD  
accounting policy 会计政策；会计方针 z[V|W  
accounting practice 会计惯例 eBG7]u,
Q  
accounting principle 会计准则 pbAQf3  
accounting record 会计记录 =XyK/$  
accounting report 会计报告 K+PzTGWq^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~[l2"@  
Accounting Society of China 中国会计学会 OyFBM>6gh  
accounting statement 会计报表 7@MV
In V9  
accounting system 会计制度；会计系统  Trm)7B*  
accounting transaction 会计事项；帐务交易 R)ejIKtY  
accounting treatment 会计处理 pX|\J>u)
  
accounting year 会计年度 6Kg lp\2  
accretion 增值；添加 fq_6xs  
accrual 应计项目；应累算数目 )}vQ?n[:'  
accrual basis 应计制；权责发生制 Rm"lRkY4I[  
accrual basis accounting 应计制会计；权责发生制会计 NSj}
?hz  
accrue 应累算；应计 IZniRd;  
accrued benefit 应累算利益 =]&R6P>  
accrued charges 应计费用 ;?bRRW  
accrued cumulative preference share dividend 应累算的累积优先股股息 8gr&{-5  
accrued expenses 应累算费用 1z0&+C3z  
accrued interest payable 应付利息；应计未付利息 r(0I>|u  
accrued interest receivable 应收利息；应计未收利息 >\%44ba6  
accrued right 累算权益 U3az\ E)HV  
accruing profit 应累算的利润 }[$C=|>  
accumulated fiscal reserve 累积财政储备 nSm
Ya7  
accumulated profit 累积利润；滚存溢利 ,NPU0IDG>  
accumulated reserve 累积储备 lD.PNwM  
accumulation of surplus income 累积收益盈余 ^=}~   
acquired assets 既得资产 hekAics6S  
acquisition 收购；购置；取得 8&f}GdZh  
acquisition cost 购置成本 6D6=5!l  
acquisition expenses 购置费用 pNCk~OM  
acquisition of 100% interest 收购全部股权 rN8 ZQiJC  
acquisition of control 取得控制权 |l`X]dsfQ  
acquisition of fixed assets 购置固定资产 XBdC/DM[  
acquisition of shell “买壳” -9\O
$I-3  
acquisition price 收购价 vUY?Eb[  
act of God 天灾 }|&M@Up  
acting partner 执事合伙人 L*Xn!d%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 DTI+VY.W^  
active partner 积极参与的合伙人 C.FGi`rrm  
active trading 交投活跃 mRxL%!  
actual circulation 实际流通 0q>f x  
actual cost 实际成本 coiTVDwA  
actual expenditure 实际开支；实际支出 ) yRC$7I  
actual income 实际入息；实际收入；实际收益 YLJH? =2@  
actual market 现货市场 7f~DD8R  
actual price 现货价；实际价格 R1\cAP^0  
actual profit 实际利润 WOzdYeeG  
actual quotation 实盘；实际价位；实际报价 P2!@^%o  
actual year basis 按实际年度计算 lKxv SyD  
actuals 实货 GK2
IY  
actuarial investigation 精算调查 0+m"eGwTm  
actuarial principle 精算原则 `LVXK|m+$  
actuarial report 精算师报告 !s9<%bp3  
Actuarial Society of Hong Kong 香港精算学会 QaUh+k<6  
actuarial valuation 精算师估值 0[x?Q[~S_0  
actuary 精算师 D
bH{; Fb  
ad referendum agreement 暂定协议；有待覆核的协定 {y)s85:t  
ad valorem duty 从价税；按值征税 W9ZT=#>)[  
ad valorem duty system 从价税制 rX{QgyY&  
ad valorem fee 从价费 e(6g|h  
ad valorem tariff 从价关税  QSmE:Y  
additional allowance 额外免税额  Xb&
r|pR  
additional amount for unexpired risk 未过期风险的额外款额 o>\jc  
additional assessable profit 补加应评税利润 1Hy  
additional assessment 补加评税 j}X4#{jgC  
additional commitment 额外承担 s"=e(ob  
additional commitment vote 额外承担拨款 gPd:>$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _|g(BK2}  
additional dependent parent allowance 供养父母额外免税额 -~p@o1k0  
additional provision 额外拨款 tQF7{F-}  
additional stamp duty 附加印花税 EX='\~Dw  
additional tax 补加税罚款；补加税款 b^;19]/RW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o.Mb~8Yu  
adjudged bankrupt 被裁定破产 1e _V@Vy  
adjudicated bankrupt 裁定破产人 xEOR\(Z^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 N`Zm[Sv7  
adjudication of bankruptcy 裁定破产；宣告破产 _C)u#]t  
adjudication of insolvency 裁定无力偿还债务 d&n0:xOc  
adjusted actual 经调整的实数；调整后的实数 ,D  [  
adjusted current assets 经调整的流动资产；调整后的流动资产 Q{Jz;
6"
 
adjusted figure 经调整的数字；调整后的数额 Cc1sZWvz  
adjusted liabilities 经调整的负债；调整后的负债 `Z{; c  
adjusted loss 经调整的亏损；调整后的亏损 ;_F iiBk7(  
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 wGBQ.Ve[  
adjusted profit 经调整的利润；调整后的利润 o%+KS5v!  
adjusted surplus 经调整的盈余额；调整后的盈余额 EJNj.c-#  
adjusted value 经调整的价值；调整后的价值 yaa+j8s]  
adjustment 调整；修订；理算〔保险〕 nsaf6y&E  
adjustment centre 调剂中心 q(\$-Dk.Vv  
adjustment lag 调整过程的时间差距；调整时差 tV[?WA[xt  
adjustment mechanism 调整机制 /thCu%%9A  
adjustment of loss 亏损调整 bsR^H5O@  
adjustment process 调整过程；调整程序 *J 7>6N:-  
adjustment range 调整幅度 +)qPUKb?  
administered exchange rate 受管制汇率 #OJsu