[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: J]"IT*-Ht  
%= PGvu  
A share Ａ股；甲类股份 uG:xd0X+W  
abatement of tax 减税；减扣免税额 =X24C'!Mpe  
ABN AMRO Bank N.V. 荷兰银行 lk[ BS*  
above-the-line expenditure 线上项目支出；经常预算支出 p$+.]  
above-the-line receipt 线上项目收入；经常预算收入 \J?l7mG  
ABSA Asia Limited 南非联合亚洲有限公司 m Bc2x8g)  
absolute change 绝对数值变更 :}n\ r/i  
absolute expenditure 实际开支 W]aX}>0  
absolute guideline figure 绝对准则数字 [@4.<4Y  
absolute interest 绝对权益 %Jb/HWC[  
absolute order of discharge 绝对破产解除令 nyRQ/.3  
absolute profit margin 绝对利润幅度 >P_/a,O8  
absolute value 实值；绝对值 `9>1 w d  
absolutely vested interest 绝对既得权益 Y5&mJp\G  
absorbed cost 已吸收成本；已分摊成本 %9HL
"  
absorption 吸收；分摊；合并 vi8)U]6  
absorption rate 吸收率；摊配率；分摊率 MmL)CT  
ACB Finance Limited 亚洲商业财务有限公司 4xl}kmvv  
acceptable form of reciprocity 合理的互惠条件 &X%vp?p  
acceptable rate 适当利率；适当汇率 49Y_ze6L}  
acceptance agreement 承兑协议 pf%B  
acceptance for honour 参加承兑 0^G5 zQlj  
acceptor 承兑人；接受人；受票人 e^ ZxU/e  
acceptor for honour 参加承兑人 R{0
nk   
accident insurance 意外保险 h!4jl0oX]  
Accident Insurance Association of Hong Kong 香港意外保险公会 g UAx8=h  
accident insurance scheme 意外保险计划 O&vE 5%x  
accident year basis 意外年度基准 {g@?\  
accommodation 通融；贷款 )^q7s&p/  
accommodation bill 通融票据；空头票据 y$h.k"
x`  
accommodation party 汇票代发人 (7k}ysc  
account balance 帐户余额；帐户结余 &X`zk  
account book 帐簿 EsK.g/d  
account collected in advance 预收款项 6|HxBC#4  
account current book 往来帐簿 #l<un<  
account of after-acquired property 事后取得的财产报告 NJqjW  
account of defaulter 拖欠帐目 4IUdlb  
account payable 应付帐款 NAnccB D!{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 lBN1OL[N  
account receivable 应收帐款 'ai3f  
account receivable report 应收帐款报表 =IC cN|  
account statement 结单；帐单；会计财务报表 I%
#&@  
account title 帐户名称；会计科目 Q}qw`L1  
accountant's report 会计师报告 R{R'byre  
Accountant's Report Rules 会计师报告规则 3Gyw^_{J  
accounting and auditing procedure 会计与审计程序；会计与核数程序 , fR/C  
Accounting Arrangements 《会计安排》 ]A%S&q  
accounting basis 会计基础  |tVWmm^m  
accounting by Official Receiver 破产管理署署长呈交的帐目 A6faRi703  
Accounting Circular 《会计通告》 vk>EFm8l  
accounting class 会计类别 FQp@/H^  
accounting date 记帐日期；会计结算日期 gK Uci  
accounting for money 款项核算 >r8$vQGj  
Accounting Officer 会计主任  8-.jf  
accounting period 会计报告期；会计期 %'`L+y  
accounting policy 会计政策；会计方针 qy$1+>f1  
accounting practice 会计惯例 7LZA!3  
accounting principle 会计准则 M>m+VsJV  
accounting record 会计记录 Ee0}Xv  
accounting report 会计报告 o / i W%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )/4xR]  
Accounting Society of China 中国会计学会 H-ewO8@  
accounting statement 会计报表 1:Dm,d;  
accounting system 会计制度；会计系统 23|R $s>}i  
accounting transaction 会计事项；帐务交易 8Vf]K}d  
accounting treatment 会计处理 |(Q !$  
accounting year 会计年度 %<?U`o@*  
accretion 增值；添加
{%PgR){qR  
accrual 应计项目；应累算数目 -q6d&D'B+  
accrual basis 应计制；权责发生制 J~=tR1k  
accrual basis accounting 应计制会计；权责发生制会计 JrA\ V=K  
accrue 应累算；应计 1*vt\,G  
accrued benefit 应累算利益 WPXLN'w+  
accrued charges 应计费用 *v6 j7<H  
accrued cumulative preference share dividend 应累算的累积优先股股息 r{1xjAT  
accrued expenses 应累算费用 4Y!_tZ>  
accrued interest payable 应付利息；应计未付利息 _4lhwKYU  
accrued interest receivable 应收利息；应计未收利息 *$/!.e  
accrued right 累算权益 CgxGvM4  
accruing profit 应累算的利润 }bM=)eUfX  
accumulated fiscal reserve 累积财政储备 PEIf)**0N  
accumulated profit 累积利润；滚存溢利 :0o,pndU  
accumulated reserve 累积储备 ?loP18S b  
accumulation of surplus income 累积收益盈余 [:xpz,  
acquired assets 既得资产 -!JnyD  
acquisition 收购；购置；取得 tIJ?caX5=  
acquisition cost 购置成本 j $Unw  
acquisition expenses 购置费用 ?VaAVxd29  
acquisition of 100% interest 收购全部股权 XeRbn  
acquisition of control 取得控制权 AC& }8w[>u  
acquisition of fixed assets 购置固定资产 ~P5;k_&  
acquisition of shell “买壳” P S [ifC  
acquisition price 收购价 rh +2 7"  
act of God 天灾 ,'>,N/JA  
acting partner 执事合伙人 W2-1oS~ma  
active market 买卖活跃的市场；交投畅旺的市场；旺市 SIr^\iiOB  
active partner 积极参与的合伙人 530Z> q  
active trading 交投活跃 hDAxX=FM  
actual circulation 实际流通 KB6'sj  
actual cost 实际成本 R3\oLT4  
actual expenditure 实际开支；实际支出 ,- FC  
actual income 实际入息；实际收入；实际收益 !b:;O +[  
actual market 现货市场 S{.G=O  
actual price 现货价；实际价格 .e|VW)  
actual profit 实际利润 f.X<Mo  
actual quotation 实盘；实际价位；实际报价 XZ1oV?Z4  
actual year basis 按实际年度计算 %V2A}78  
actuals 实货 r)Dln5F  
actuarial investigation 精算调查 n(.U>_ P  
actuarial principle 精算原则 (I7s[
 
actuarial report 精算师报告 WY3D.z-</  
Actuarial Society of Hong Kong 香港精算学会 s4uYp  
actuarial valuation 精算师估值 {T2=bK~  
actuary 精算师 !T3b]0z  
ad referendum agreement 暂定协议；有待覆核的协定 CUG3C  
ad valorem duty 从价税；按值征税 ']cRSj.  
ad valorem duty system 从价税制 64jFbbd-/  
ad valorem fee 从价费 [<H'JsJl  
ad valorem tariff 从价关税 "T+oXK\B  
additional allowance 额外免税额 d>OLnG> F  
additional amount for unexpired risk 未过期风险的额外款额 =MCQNyf+  
additional assessable profit 补加应评税利润 [ _Nw5_  
additional assessment 补加评税 ,Q>RtV  
additional commitment 额外承担 IA&NMf;{  
additional commitment vote 额外承担拨款 +#Q\;;FNP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *W&}}iL  
additional dependent parent allowance 供养父母额外免税额 zFpM\{`[g  
additional provision 额外拨款 AIK99  
additional stamp duty 附加印花税 [(65^Zl`  
additional tax 补加税罚款；补加税款 c"H59 j
E  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (|kcSnF0  
adjudged bankrupt 被裁定破产 ytk
V"^1^  
adjudicated bankrupt 裁定破产人 -Nn@c|fz  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?^l{t4  
adjudication of bankruptcy 裁定破产；宣告破产 34e>R?J  
adjudication of insolvency 裁定无力偿还债务 I(2qXOG  
adjusted actual 经调整的实数；调整后的实数 qzbpLV|
  
adjusted current assets 经调整的流动资产；调整后的流动资产 A.@/~\  
adjusted figure 经调整的数字；调整后的数额 FWu[{X;  
adjusted liabilities 经调整的负债；调整后的负债 TcjTF|q>  
adjusted loss 经调整的亏损；调整后的亏损 Rx\.x? &  
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 BZr$x8%ki  
adjusted profit 经调整的利润；调整后的利润 2qQG  
adjusted surplus 经调整的盈余额；调整后的盈余额 C[0*>W8o  
adjusted value 经调整的价值；调整后的价值 T)Ohk(jK1  
adjustment 调整；修订；理算〔保险〕 ,KO_h{mI<  
adjustment centre 调剂中心 F!yr};@^p  
adjustment lag 调整过程的时间差距；调整时差 Q3OGU}F  
adjustment mechanism 调整机制 "?r=n@Kv  
adjustment of loss 亏损调整 zVL"$ )  
adjustment process 调整过程；调整程序 EqB3f_  
adjustment range 调整幅度 L UitY  
administered exchange rate 受管制汇率 fP:26pK^