[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: ,<Ag&*YE4  
*??!~RE  
A share Ａ股；甲类股份
kmNa),`{s  
abatement of tax 减税；减扣免税额 4KbOyTQ  
ABN AMRO Bank N.V. 荷兰银行 g5",jTn#  
above-the-line expenditure 线上项目支出；经常预算支出 y4N8B:j%  
above-the-line receipt 线上项目收入；经常预算收入 nK!yu?mS  
ABSA Asia Limited 南非联合亚洲有限公司 V_' !#  
absolute change 绝对数值变更 =w&bS,a"y  
absolute expenditure 实际开支 xi+bBqg<.K  
absolute guideline figure 绝对准则数字 I,7~D!4G  
absolute interest 绝对权益 uUhqj.::<Y  
absolute order of discharge 绝对破产解除令 t(~V:+W9  
absolute profit margin 绝对利润幅度 `(- nSQ  
absolute value 实值；绝对值 2wCSjAWWh(  
absolutely vested interest 绝对既得权益 ON,sN  
absorbed cost 已吸收成本；已分摊成本 cj[a^ ZH  
absorption 吸收；分摊；合并 qGlbO  
absorption rate 吸收率；摊配率；分摊率 L3N?^^]  
ACB Finance Limited 亚洲商业财务有限公司 %-nYK3  
acceptable form of reciprocity 合理的互惠条件 ]n\Qa  
acceptable rate 适当利率；适当汇率 EWb'#+BP  
acceptance agreement 承兑协议 YLXLaC[  
acceptance for honour 参加承兑 wOMrUWB0  
acceptor 承兑人；接受人；受票人 z_i (o  
acceptor for honour 参加承兑人 D,3Kx ^  
accident insurance 意外保险 j ."L=  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?&gqGU}  
accident insurance scheme 意外保险计划 ^uWPbW&/q  
accident year basis 意外年度基准 [TW?sW^0  
accommodation 通融；贷款 6%-RKQi  
accommodation bill 通融票据；空头票据
Kl\g{>{Uz  
accommodation party 汇票代发人 5SB!)F]  
account balance 帐户余额；帐户结余 $a@T:zfe  
account book 帐簿 (^{tu89ab  
account collected in advance 预收款项 #oYPe:8|m  
account current book 往来帐簿 QLPb5{>KDS  
account of after-acquired property 事后取得的财产报告 ^ gMkQYo(#  
account of defaulter 拖欠帐目 X[SdDYMY  
account payable 应付帐款 B0M(&)!%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7I$~E  
account receivable 应收帐款 ^cz4nW<  
account receivable report 应收帐款报表 Sux/='  
account statement 结单；帐单；会计财务报表 gTM*td(~^  
account title 帐户名称；会计科目 \4`:~c  
accountant's report 会计师报告 |#b]e|aP  
Accountant's Report Rules 会计师报告规则 ron-v"!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `MLOf  
Accounting Arrangements 《会计安排》 M1mx{<]A  
accounting basis 会计基础 sQ}E4Iq1#S  
accounting by Official Receiver 破产管理署署长呈交的帐目 =,Zkg(M  
Accounting Circular 《会计通告》 &E?TR A# E  
accounting class 会计类别 &FpoMW  
accounting date 记帐日期；会计结算日期 q+Ec|Xd e  
accounting for money 款项核算 %&5PZmnW  
Accounting Officer 会计主任 =#Z+WD-E  
accounting period 会计报告期；会计期 ke)}JU^"  
accounting policy 会计政策；会计方针 c98^~vR]]  
accounting practice 会计惯例 c%+_~iBUN  
accounting principle 会计准则 QM) ob  
accounting record 会计记录 Oxp!G7qfo  
accounting report 会计报告 {aVRvZH4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sU$<v( `"  
Accounting Society of China 中国会计学会 X T<SR ]  
accounting statement 会计报表 j[RY    
accounting system 会计制度；会计系统 ?onEqH>  
accounting transaction 会计事项；帐务交易 0'ge}2^  
accounting treatment 会计处理 b|DiU}  
accounting year 会计年度 Q$*JkwPQ}  
accretion 增值；添加 B'v~0Kau  
accrual 应计项目；应累算数目 )Tl]1^  
accrual basis 应计制；权责发生制 uqs Vq0H  
accrual basis accounting 应计制会计；权责发生制会计 Y6[O s1  
accrue 应累算；应计 | 9 <+!t\  
accrued benefit 应累算利益 *}'3|e4w}  
accrued charges 应计费用 4c]=kbGW  
accrued cumulative preference share dividend 应累算的累积优先股股息 b{Bef*`/  
accrued expenses 应累算费用 4M)oA|1w  
accrued interest payable 应付利息；应计未付利息 pV(qan,  
accrued interest receivable 应收利息；应计未收利息 VvUP;o&/  
accrued right 累算权益 _B?Hw[cc  
accruing profit 应累算的利润 d6XdN  
accumulated fiscal reserve 累积财政储备 U1)!X@F{  
accumulated profit 累积利润；滚存溢利 8xb({e4  
accumulated reserve 累积储备 ^4~?]5 Y\  
accumulation of surplus income 累积收益盈余 .O&[9`"'  
acquired assets 既得资产 3(,c^F  
acquisition 收购；购置；取得 5D <  
acquisition cost 购置成本 HoO1_{q"  
acquisition expenses 购置费用 *AG01# ZF  
acquisition of 100% interest 收购全部股权 !DkIM}.  
acquisition of control 取得控制权 bcYGkvGbO  
acquisition of fixed assets 购置固定资产 v:gdG|n"  
acquisition of shell “买壳” `$Y%c1;  
acquisition price 收购价 mM2DZ^"j(  
act of God 天灾 jfU$
qo!gi  
acting partner 执事合伙人 N5b^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 j 6dlAe  
active partner 积极参与的合伙人 +62}//_?  
active trading 交投活跃 =bOMtQ]  
actual circulation 实际流通 tRbZX{  
actual cost 实际成本 !q1XyQX  
actual expenditure 实际开支；实际支出 ?P;=_~X  
actual income 实际入息；实际收入；实际收益 }p>l,HD  
actual market 现货市场 +O4//FC-"  
actual price 现货价；实际价格 %F87
"v~  
actual profit 实际利润 ;qs^+  
actual quotation 实盘；实际价位；实际报价 ~IFafAO&  
actual year basis 按实际年度计算 `4,]Mr1b
 
actuals 实货 6~O;t'd  
actuarial investigation 精算调查 |F +n7   
actuarial principle 精算原则 ~cf
)wrP  
actuarial report 精算师报告 JYnyo$m/  
Actuarial Society of Hong Kong 香港精算学会 ETm:KbS  
actuarial valuation 精算师估值 rrSFmhQUk  
actuary 精算师 e8&7W3 m  
ad referendum agreement 暂定协议；有待覆核的协定 E <N%  
ad valorem duty 从价税；按值征税 Xb@dQRVX  
ad valorem duty system 从价税制 \rY\wa  
ad valorem fee 从价费 7[1VFc#tf  
ad valorem tariff 从价关税 J4Ca0Ag  
additional allowance 额外免税额 }O\g<ke:u  
additional amount for unexpired risk 未过期风险的额外款额 5`QfysR5  
additional assessable profit 补加应评税利润 5&_R+g  
additional assessment 补加评税 [W99}bi$  
additional commitment 额外承担 G_}oI|B  
additional commitment vote 额外承担拨款 R@KWiV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mr,GHx  
additional dependent parent allowance 供养父母额外免税额 #n+sbx5~
7  
additional provision 额外拨款 ab[V->>%  
additional stamp duty 附加印花税 v}=pxWhm  
additional tax 补加税罚款；补加税款 CdKs+x&tZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :BF WX  
adjudged bankrupt 被裁定破产 _ucixM#  
adjudicated bankrupt 裁定破产人 p2gu@!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [ $M l;K  
adjudication of bankruptcy 裁定破产；宣告破产 o\qeX|.70  
adjudication of insolvency 裁定无力偿还债务 ?lm<)y?I7+  
adjusted actual 经调整的实数；调整后的实数 4M;S&LA  
adjusted current assets 经调整的流动资产；调整后的流动资产 1pqYB]*u_  
adjusted figure 经调整的数字；调整后的数额 GuF-HP}xM  
adjusted liabilities 经调整的负债；调整后的负债 b/4gs62{k  
adjusted loss 经调整的亏损；调整后的亏损 D>kkA|>  
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  nyZ?m  
adjusted profit 经调整的利润；调整后的利润 _zLEHEZ-  
adjusted surplus 经调整的盈余额；调整后的盈余额 qv`:o `  
adjusted value 经调整的价值；调整后的价值 m|[cEZxHB  
adjustment 调整；修订；理算〔保险〕 r#d]"3tH  
adjustment centre 调剂中心 )O\l3h
"  
adjustment lag 调整过程的时间差距；调整时差 iig&O(,  
adjustment mechanism 调整机制 xM>dv5<E  
adjustment of loss 亏损调整 %5;kNeD\Fq  
adjustment process 调整过程；调整程序 crJNTEz  
adjustment range 调整幅度 V/)3d  
administered exchange rate 受管制汇率  aqwW`
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