[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 8yt8O  
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A share Ａ股；甲类股份 
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abatement of tax 减税；减扣免税额 c&rS7%  
ABN AMRO Bank N.V. 荷兰银行 lMN3;}K  
above-the-line expenditure 线上项目支出；经常预算支出 = "N?v-  
above-the-line receipt 线上项目收入；经常预算收入 c|,6(4j>$  
ABSA Asia Limited 南非联合亚洲有限公司 |5h~&kA  
absolute change 绝对数值变更 sBuOKT/j  
absolute expenditure 实际开支 ow!NH,'Hy  
absolute guideline figure 绝对准则数字 x_K8Gr#Z0  
absolute interest 绝对权益 UOwEA9q%  
absolute order of discharge 绝对破产解除令 +l8`oQuG  
absolute profit margin 绝对利润幅度 K:3u/C`  
absolute value 实值；绝对值 TTSyDl  
absolutely vested interest 绝对既得权益 $QB~ x{v@n  
absorbed cost 已吸收成本；已分摊成本 2U Q&n`A  
absorption 吸收；分摊；合并 &P,z$H{o@  
absorption rate 吸收率；摊配率；分摊率 w$2
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ACB Finance Limited 亚洲商业财务有限公司 3{j&J-  
acceptable form of reciprocity 合理的互惠条件 "dN4EA
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acceptable rate 适当利率；适当汇率 w P: w8O  
acceptance agreement 承兑协议 [Jjb<6[o  
acceptance for honour 参加承兑 >Y\$9W=t  
acceptor 承兑人；接受人；受票人 !eH9LRp  
acceptor for honour 参加承兑人 ~g_]Sskf7  
accident insurance 意外保险 %JsCw8C6?  
Accident Insurance Association of Hong Kong 香港意外保险公会 \j$q';9p  
accident insurance scheme 意外保险计划 <PayP3E
 
accident year basis 意外年度基准 [|)Eyd[G  
accommodation 通融；贷款 lNQ8$b  
accommodation bill 通融票据；空头票据 K\2UwX  
accommodation party 汇票代发人 6_.K9;Gd  
account balance 帐户余额；帐户结余 NGYUZ\m  
account book 帐簿 2Kg+SLU[~  
account collected in advance 预收款项 NPFrn[M$  
account current book 往来帐簿 f L}3I(VK  
account of after-acquired property 事后取得的财产报告 6*({ZE  
account of defaulter 拖欠帐目 7 z#Xf  
account payable 应付帐款 AdWLa b;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r{Cbx#;  
account receivable 应收帐款 ox2?d<dC6  
account receivable report 应收帐款报表 l1utk8'-  
account statement 结单；帐单；会计财务报表 ha%3%O8Z  
account title 帐户名称；会计科目 Gd]!D~[1  
accountant's report 会计师报告 o_K. +^$  
Accountant's Report Rules 会计师报告规则 NdlJdq  
accounting and auditing procedure 会计与审计程序；会计与核数程序 
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Accounting Arrangements 《会计安排》 4.^1D';(  
accounting basis 会计基础 1syI%I1  
accounting by Official Receiver 破产管理署署长呈交的帐目 "0&+`7  
Accounting Circular 《会计通告》 +frkC| .  
accounting class 会计类别 x<
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accounting date 记帐日期；会计结算日期 c~0hu*&  
accounting for money 款项核算 {);S6F$[3  
Accounting Officer 会计主任 jYv`kt  
accounting period 会计报告期；会计期 0CTUcVM#9  
accounting policy 会计政策；会计方针 t5qNfiKC  
accounting practice 会计惯例 6]/LrM,23  
accounting principle 会计准则 9AxeA2/X  
accounting record 会计记录 '|9fDzW"]  
accounting report 会计报告 <![]=~z$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 20O\@}2q2M  
Accounting Society of China 中国会计学会 .+'`A"$8  
accounting statement 会计报表 ir-= @@  
accounting system 会计制度；会计系统 2[ #7YWs  
accounting transaction 会计事项；帐务交易 ZE!dg^-L  
accounting treatment 会计处理 dCF!.  
accounting year 会计年度 #})OnM^],  
accretion 增值；添加 O=9mLI6  
accrual 应计项目；应累算数目 "K7{y4  
accrual basis 应计制；权责发生制 Fk(+S:{yQ  
accrual basis accounting 应计制会计；权责发生制会计 ZP]l%6\.  
accrue 应累算；应计 3V,$FS]  
accrued benefit 应累算利益 %B,>6 `[  
accrued charges 应计费用 {NS6y\,  
accrued cumulative preference share dividend 应累算的累积优先股股息 RwG@C|sG  
accrued expenses 应累算费用 iEtnwSt  
accrued interest payable 应付利息；应计未付利息 /hojm6MM  
accrued interest receivable 应收利息；应计未收利息 +8rGStv  
accrued right 累算权益 (}E ] g  
accruing profit 应累算的利润 G
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accumulated fiscal reserve 累积财政储备 aWG7k#nE  
accumulated profit 累积利润；滚存溢利 IC1oW)  
accumulated reserve 累积储备 uh][qMyLM  
accumulation of surplus income 累积收益盈余 /O@dqEbc  
acquired assets 既得资产 LFi8@  
acquisition 收购；购置；取得 fO;#;p.  
acquisition cost 购置成本  <|Pw*L$  
acquisition expenses 购置费用 kb27$4mm  
acquisition of 100% interest 收购全部股权 v(=?ge YLo  
acquisition of control 取得控制权 g3}K  
acquisition of fixed assets 购置固定资产 '_f]qNy  
acquisition of shell “买壳” cVx#dDdA  
acquisition price 收购价 Y[hTO.LF  
act of God 天灾 Y5 B Wg  
acting partner 执事合伙人 GE2 ^v_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *gq~~(jH  
active partner 积极参与的合伙人 0 e}N{,&Y  
active trading 交投活跃 Fp_?1y  
actual circulation 实际流通 _I"T(2Au  
actual cost 实际成本 Qh4<HQ<9  
actual expenditure 实际开支；实际支出 , ;'y <GA  
actual income 实际入息；实际收入；实际收益 Zn v3h  
actual market 现货市场 $IM}d"/9  
actual price 现货价；实际价格 3kTOWIX  
actual profit 实际利润 z qM:'x*  
actual quotation 实盘；实际价位；实际报价 zdL"PF  
actual year basis 按实际年度计算 W[+=_B  
actuals 实货 lWVvAoe  
actuarial investigation 精算调查 deRnP$u0  
actuarial principle 精算原则 /$q9 Kxb  
actuarial report 精算师报告 ^#-i%V%  
Actuarial Society of Hong Kong 香港精算学会 w^_[(9 `  
actuarial valuation 精算师估值 &YSjwRr  
actuary 精算师 2|LgUA?<  
ad referendum agreement 暂定协议；有待覆核的协定 zNZ"PYh<u  
ad valorem duty 从价税；按值征税 z'FpP  
ad valorem duty system 从价税制 aBBTcN%'  
ad valorem fee 从价费 F8c^M</  
ad valorem tariff 从价关税 sPu@t&$  
additional allowance 额外免税额 j4!g&F _y  
additional amount for unexpired risk 未过期风险的额外款额 l,I[r$TCf  
additional assessable profit 补加应评税利润 ]M:=\h,t>  
additional assessment 补加评税 \Ax[/J2aO  
additional commitment 额外承担 ;tBc&LJ?  
additional commitment vote 额外承担拨款 (M>[D!Yt  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0u3"$o'R  
additional dependent parent allowance 供养父母额外免税额 *dTI4k  
additional provision 额外拨款 4axc05  
additional stamp duty 附加印花税 TQor-Cymz  
additional tax 补加税罚款；补加税款 w7(jSPB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 f  _ O  
adjudged bankrupt 被裁定破产 u_;&+o2  
adjudicated bankrupt 裁定破产人 S)$)AN<O  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9d\B*OU  
adjudication of bankruptcy 裁定破产；宣告破产 >+9f{FP 9  
adjudication of insolvency 裁定无力偿还债务 -Um|:[*I  
adjusted actual 经调整的实数；调整后的实数 Hn- k*Y/P  
adjusted current assets 经调整的流动资产；调整后的流动资产 +d$ l1j  
adjusted figure 经调整的数字；调整后的数额 m(CbMu  
adjusted liabilities 经调整的负债；调整后的负债 -W#-m'Lvu  
adjusted loss 经调整的亏损；调整后的亏损 H{XD>q.  
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 i*T>,z  
adjusted profit 经调整的利润；调整后的利润 e>OYJd0s  
adjusted surplus 经调整的盈余额；调整后的盈余额 _&U5 u  
adjusted value 经调整的价值；调整后的价值 @(~ m.p|  
adjustment 调整；修订；理算〔保险〕 Zx1I&K\Cd  
adjustment centre 调剂中心 q=_&izmE'7  
adjustment lag 调整过程的时间差距；调整时差 B9Ha6kj  
adjustment mechanism 调整机制 ^GyGh{@,f  
adjustment of loss 亏损调整 b<1k$0J6  
adjustment process 调整过程；调整程序 Hq>"rrVhx  
adjustment range 调整幅度 YgeU>I|v  
administered exchange rate 受管制汇率 y[pU8QSt