[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: ?p 4iXHE  
4KSq]S.  
A share Ａ股；甲类股份 f<nK;  
abatement of tax 减税；减扣免税额 |;t{L^  
ABN AMRO Bank N.V. 荷兰银行 Y}s6
__  
above-the-line expenditure 线上项目支出；经常预算支出 9%3+\[s1  
above-the-line receipt 线上项目收入；经常预算收入 -e_TJA  
ABSA Asia Limited 南非联合亚洲有限公司 7IkEud  
absolute change 绝对数值变更 $]}K;  
absolute expenditure 实际开支 >=:mtcph  
absolute guideline figure 绝对准则数字 Q)M-f;O  
absolute interest 绝对权益 .]zZwB  
absolute order of discharge 绝对破产解除令 n+Conp/  
absolute profit margin 绝对利润幅度 wL>*WLf R  
absolute value 实值；绝对值 B"#pv JN  
absolutely vested interest 绝对既得权益 gGBR fq>  
absorbed cost 已吸收成本；已分摊成本 -r_\=<(
 
absorption 吸收；分摊；合并 qp#Euq6  
absorption rate 吸收率；摊配率；分摊率 ]GCw3r(!  
ACB Finance Limited 亚洲商业财务有限公司 VYh/URU>  
acceptable form of reciprocity 合理的互惠条件 be]/ROP>H  
acceptable rate 适当利率；适当汇率 ZU.E}Rn:  
acceptance agreement 承兑协议 tSoF!@6  
acceptance for honour 参加承兑 @"/H er  
acceptor 承兑人；接受人；受票人 !Y7$cU &  
acceptor for honour 参加承兑人 'Z9UqEGV  
accident insurance 意外保险 DKem;_6OQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 /YJBRU2  
accident insurance scheme 意外保险计划 0c!^=(  
accident year basis 意外年度基准 pr4y*!|Y$  
accommodation 通融；贷款 *3@8,~_t
p  
accommodation bill 通融票据；空头票据 (e!Yu#-  
accommodation party 汇票代发人 Knb(MI6  
account balance 帐户余额；帐户结余 \dE{[^.5  
account book 帐簿 P_8!Gp  
account collected in advance 预收款项 (f_J @n  
account current book 往来帐簿 Y$c7uA:4  
account of after-acquired property 事后取得的财产报告 F6Q%<p a  
account of defaulter 拖欠帐目 wTZ(vX*mK  
account payable 应付帐款 t98S[Z(-%+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 L ed{#+  
account receivable 应收帐款 ?Ov~\[) F  
account receivable report 应收帐款报表 "zTy_0[;  
account statement 结单；帐单；会计财务报表 5A|dhw   
account title 帐户名称；会计科目 C0Fd<|[  
accountant's report 会计师报告 opN4@a7l  
Accountant's Report Rules 会计师报告规则 Y+vIU*O  
accounting and auditing procedure 会计与审计程序；会计与核数程序 c>3? T^=  
Accounting Arrangements 《会计安排》 J]S30&?  
accounting basis 会计基础 ~Jsu"kr  
accounting by Official Receiver 破产管理署署长呈交的帐目 w,R6:*p5  
Accounting Circular 《会计通告》 q{b-2k  
accounting class 会计类别 NRT]dYf"z  
accounting date 记帐日期；会计结算日期 @.}Y'`9L  
accounting for money 款项核算 r%X M`;bQX  
Accounting Officer 会计主任 )Td{}vbIh  
accounting period 会计报告期；会计期 Q2woCxB  
accounting policy 会计政策；会计方针 0CXXCa7!  
accounting practice 会计惯例 `Eu,SvkFw  
accounting principle 会计准则 3K/tB1  
accounting record 会计记录 2Kr> 93O  
accounting report 会计报告 / z`tI  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /Lm~GmPt  
Accounting Society of China 中国会计学会 ]F>#0Rdc  
accounting statement 会计报表 w{*V8S3h9  
accounting system 会计制度；会计系统 4/mz>eK"  
accounting transaction 会计事项；帐务交易 %VR{<
{3f  
accounting treatment 会计处理 ?YV# K  
accounting year 会计年度 v+79#qWK|n  
accretion 增值；添加 vRf$#fBEQ  
accrual 应计项目；应累算数目 1x\k:2U  
accrual basis 应计制；权责发生制 _G.!^+)kEm  
accrual basis accounting 应计制会计；权责发生制会计 em)%U  
accrue 应累算；应计 |/%5~=%7  
accrued benefit 应累算利益 y3QS!3I  
accrued charges 应计费用 `jTB9A"  
accrued cumulative preference share dividend 应累算的累积优先股股息 94t`&jZ&|u  
accrued expenses 应累算费用 Gx}`_[-  
accrued interest payable 应付利息；应计未付利息 V,'_BUl+x  
accrued interest receivable 应收利息；应计未收利息 1n7'\esC*  
accrued right 累算权益 B3?rR-2mEE  
accruing profit 应累算的利润 |42;171  
accumulated fiscal reserve 累积财政储备 R)*l)bpZ#  
accumulated profit 累积利润；滚存溢利 I\c7V~^hnG  
accumulated reserve 累积储备 2*#i/SE_  
accumulation of surplus income 累积收益盈余 )uR_d=B&  
acquired assets 既得资产 y^n
T G  
acquisition 收购；购置；取得 Pi9?l>  
acquisition cost 购置成本 ;PU'"MeB "  
acquisition expenses 购置费用 vZ57 S13  
acquisition of 100% interest 收购全部股权 x^pt^KR;  
acquisition of control 取得控制权 e<a*@ P,  
acquisition of fixed assets 购置固定资产 ,RY;dX-#  
acquisition of shell “买壳” 9^?muP<A  
acquisition price 收购价 }gt)cOaY  
act of God 天灾 G{>PYLxOb  
acting partner 执事合伙人 LYd:S  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7I&o  
active partner 积极参与的合伙人   (#O"  
active trading 交投活跃 "X;5* 4+  
actual circulation 实际流通 l`A&LQ[  
actual cost 实际成本 6J}Yr5oD  
actual expenditure 实际开支；实际支出
%xQ'i4`  
actual income 实际入息；实际收入；实际收益 UQ7]hX9  
actual market 现货市场 " Y^9g/  
actual price 现货价；实际价格 jV%=YapF  
actual profit 实际利润 mv~?1aIKD  
actual quotation 实盘；实际价位；实际报价 K\8zhY  
actual year basis 按实际年度计算 G%>[7]H  
actuals 实货 ^?sP[;8S!  
actuarial investigation 精算调查 .oT'(6#  
actuarial principle 精算原则 2QAP$f0Ln  
actuarial report 精算师报告 CnZEBAU  
Actuarial Society of Hong Kong 香港精算学会 BKb#\(95*  
actuarial valuation 精算师估值 N!wuBRWR  
actuary 精算师 SDE$ymPx  
ad referendum agreement 暂定协议；有待覆核的协定 Z[]8X@IPe  
ad valorem duty 从价税；按值征税 yE,qLiH  
ad valorem duty system 从价税制 Is< XMR|{  
ad valorem fee 从价费 UA2KY}pz5  
ad valorem tariff 从价关税 ePJ_O~c  
additional allowance 额外免税额 tK/,U =+  
additional amount for unexpired risk 未过期风险的额外款额 Ml{ ]{n  
additional assessable profit 补加应评税利润 $\/^O94-l  
additional assessment 补加评税 Xy !NBh7I  
additional commitment 额外承担 )1Y?S;  
additional commitment vote 额外承担拨款 A?}[rM Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Cc%{e9e*  
additional dependent parent allowance 供养父母额外免税额 yTK3eK  
additional provision 额外拨款 *)
T"-}F  
additional stamp duty 附加印花税 t1J3'lS  
additional tax 补加税罚款；补加税款 1jop;{,^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 C,$o+q*)W9  
adjudged bankrupt 被裁定破产 ">3t+A  
adjudicated bankrupt 裁定破产人 ){'<67dK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _#&oQFdYR  
adjudication of bankruptcy 裁定破产；宣告破产 _Y]Oloo('  
adjudication of insolvency 裁定无力偿还债务 %,H Un`  
adjusted actual 经调整的实数；调整后的实数 _xm<zy{`S  
adjusted current assets 经调整的流动资产；调整后的流动资产 \#VWZ\M8a  
adjusted figure 经调整的数字；调整后的数额 8]b;l; W5  
adjusted liabilities 经调整的负债；调整后的负债 A/UOcl+N  
adjusted loss 经调整的亏损；调整后的亏损 Y*\h?p[,  
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 9s[   
adjusted profit 经调整的利润；调整后的利润 m;>G]Sbe  
adjusted surplus 经调整的盈余额；调整后的盈余额 \~+b&  
adjusted value 经调整的价值；调整后的价值 8M,@Mbn  
adjustment 调整；修订；理算〔保险〕 An0N'yo"Z  
adjustment centre 调剂中心 4u%AZ<-C}m  
adjustment lag 调整过程的时间差距；调整时差 4 ?PB Fbd  
adjustment mechanism 调整机制 rEC  
adjustment of loss 亏损调整 s5mJ -  
adjustment process 调整过程；调整程序 &oHr]=xA  
adjustment range 调整幅度 \#) YS  
administered exchange rate 受管制汇率 D]}~`SO