[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: (l{8Ixs  
NeY*l  
A share Ａ股；甲类股份 xz!0
BG  
abatement of tax 减税；减扣免税额 =f!A o:Uc  
ABN AMRO Bank N.V. 荷兰银行 SQ4^sk_!  
above-the-line expenditure 线上项目支出；经常预算支出 81{8F  
above-the-line receipt 线上项目收入；经常预算收入 p;}`PW  
ABSA Asia Limited 南非联合亚洲有限公司 X1.-C@o  
absolute change 绝对数值变更 5_E8 RAG  
absolute expenditure 实际开支 }vZf&ib-   
absolute guideline figure 绝对准则数字 5S!#^>_  
absolute interest 绝对权益 xn2nh@;
 
absolute order of discharge 绝对破产解除令 L?N&kzA  
absolute profit margin 绝对利润幅度 94#,dA,M  
absolute value 实值；绝对值 q<q IT  
absolutely vested interest 绝对既得权益 D r(0w{5  
absorbed cost 已吸收成本；已分摊成本 SED52$zA  
absorption 吸收；分摊；合并 J Ha1lj  
absorption rate 吸收率；摊配率；分摊率 %eDSo9Y  
ACB Finance Limited 亚洲商业财务有限公司 /'jX_ V_$|  
acceptable form of reciprocity 合理的互惠条件 oqF?9<Vgc,  
acceptable rate 适当利率；适当汇率 yl~;!  
acceptance agreement 承兑协议 ^t4^gcoZ4Z  
acceptance for honour 参加承兑 e7;7TrB.  
acceptor 承兑人；接受人；受票人 u.X]K:Yow  
acceptor for honour 参加承兑人 S}JOS}\^j  
accident insurance 意外保险 P-4$Qksx  
Accident Insurance Association of Hong Kong 香港意外保险公会 3(V0
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accident insurance scheme 意外保险计划 tJ;q
Zyy(  
accident year basis 意外年度基准 MQwxQ{  
accommodation 通融；贷款 \KhcNr?ja=  
accommodation bill 通融票据；空头票据 1<_][u@  
accommodation party 汇票代发人 HC$%"peN1b  
account balance 帐户余额；帐户结余 ,:(s=JN+  
account book 帐簿 L'{W|Xb+  
account collected in advance 预收款项 vEg%ivj3  
account current book 往来帐簿 0(-4"u>?  
account of after-acquired property 事后取得的财产报告 Li5&^RAo|J  
account of defaulter 拖欠帐目 ]?=87w  
account payable 应付帐款  `qs,V  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 L3Y,z3/  
account receivable 应收帐款 jI\@<6
O  
account receivable report 应收帐款报表 >(a35 b$  
account statement 结单；帐单；会计财务报表 #8et91qw  
account title 帐户名称；会计科目 3!p`5hJd  
accountant's report 会计师报告 3F|p8zPS  
Accountant's Report Rules 会计师报告规则 p
L{oVk#,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Qz|T0\=V  
Accounting Arrangements 《会计安排》 {4 Yxh8  
accounting basis 会计基础 G7&TMg7i  
accounting by Official Receiver 破产管理署署长呈交的帐目 Yt#; +*d5  
Accounting Circular 《会计通告》 !j'LZ7  
accounting class 会计类别 N[W#wYbH  
accounting date 记帐日期；会计结算日期 e& `"}^X;I  
accounting for money 款项核算 XF(D%ygeC  
Accounting Officer 会计主任 C+**!uYIB  
accounting period 会计报告期；会计期 6{.U7="  
accounting policy 会计政策；会计方针 nUj`#
%  
accounting practice 会计惯例 0L/chP  
accounting principle 会计准则 I;'{X_9$a  
accounting record 会计记录 X,w X)9]J  
accounting report 会计报告
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;B 8Q,.t>x  
Accounting Society of China 中国会计学会 Fqw4XR_`~  
accounting statement 会计报表 v1{j1~Z
R  
accounting system 会计制度；会计系统 _$AM=?P&  
accounting transaction 会计事项；帐务交易 M584dMM  
accounting treatment 会计处理 i+O7,"(@  
accounting year 会计年度 phH@{mI  
accretion 增值；添加 4q]
6[/  
accrual 应计项目；应累算数目 jr)M],  
accrual basis 应计制；权责发生制 EF<TU.)Zf  
accrual basis accounting 应计制会计；权责发生制会计 5c::U=  
accrue 应累算；应计 5vLXMdN  
accrued benefit 应累算利益 ra'/~^9  
accrued charges 应计费用 0~U%csPHt  
accrued cumulative preference share dividend 应累算的累积优先股股息 m'}`+#C%)  
accrued expenses 应累算费用 :-jbIpj'  
accrued interest payable 应付利息；应计未付利息 >gp53\  
accrued interest receivable 应收利息；应计未收利息 $3"hOEN@5`  
accrued right 累算权益 7k*  
accruing profit 应累算的利润 FQO=}0Hl  
accumulated fiscal reserve 累积财政储备 H-pf8
 
accumulated profit 累积利润；滚存溢利 =i vlS  
accumulated reserve 累积储备 !nl-}P,  
accumulation of surplus income 累积收益盈余 zn-=mk;W  
acquired assets 既得资产 I^A>YJW  
acquisition 收购；购置；取得 1J9p1_d5  
acquisition cost 购置成本 EmT_T3v  
acquisition expenses 购置费用 }iKjef#J  
acquisition of 100% interest 收购全部股权 >niv>+!N  
acquisition of control 取得控制权 s\mA3t  
acquisition of fixed assets 购置固定资产 e;XRH<LhAU  
acquisition of shell “买壳” 3=n6NTL  
acquisition price 收购价 ;7s^slVzF  
act of God 天灾 Kfb(wW  
acting partner 执事合伙人 KMi$0+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hiVa\s  
active partner 积极参与的合伙人 S'HA ]  
active trading 交投活跃 Kuh3.1#o  
actual circulation 实际流通 sPQjB[  
actual cost 实际成本 `_cv& "K9f  
actual expenditure 实际开支；实际支出 Ew0)MZ.#  
actual income 实际入息；实际收入；实际收益 /b>xQ.G  
actual market 现货市场 YT8q0BR]  
actual price 现货价；实际价格 !$l<'K$  
actual profit 实际利润 1"CWEL`i  
actual quotation 实盘；实际价位；实际报价 X(/fE?%;  
actual year basis 按实际年度计算 w` +,  
actuals 实货 82,^Pu  
actuarial investigation 精算调查 ;MGm,F,o  
actuarial principle 精算原则 b|AjB:G  
actuarial report 精算师报告 a%c 
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Actuarial Society of Hong Kong 香港精算学会 nZi&`HjQ  
actuarial valuation 精算师估值 j>8ubA  
actuary 精算师 czIEkm  
ad referendum agreement 暂定协议；有待覆核的协定 ;O)*!yA(GG  
ad valorem duty 从价税；按值征税 {,5.svO  
ad valorem duty system 从价税制 L@O
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ad valorem fee 从价费 CP\[9#]:  
ad valorem tariff 从价关税 2fkyz  
additional allowance 额外免税额 5xr>B7MRM?  
additional amount for unexpired risk 未过期风险的额外款额 \\ItN  
additional assessable profit 补加应评税利润 kO}%Y?9d  
additional assessment 补加评税 )T9Cv8  
additional commitment 额外承担 V/xXW
=  
additional commitment vote 额外承担拨款 %iNgHoH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N<SW $ o  
additional dependent parent allowance 供养父母额外免税额 ^@/wXj:  
additional provision 额外拨款 XE_Lz2H`  
additional stamp duty 附加印花税 %1p-DX6  
additional tax 补加税罚款；补加税款 9~=zD9,|iA  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1v:Ql\^cT  
adjudged bankrupt 被裁定破产 ;B |  
adjudicated bankrupt 裁定破产人 -cUbIbW  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~m<K5K6 V  
adjudication of bankruptcy 裁定破产；宣告破产 =U~53Tg  
adjudication of insolvency 裁定无力偿还债务 <LH6my  
adjusted actual 经调整的实数；调整后的实数 |in>`:qk  
adjusted current assets 经调整的流动资产；调整后的流动资产 tH; 6Mp;f  
adjusted figure 经调整的数字；调整后的数额 KW'nW  
adjusted liabilities 经调整的负债；调整后的负债 82 |^o  
adjusted loss 经调整的亏损；调整后的亏损 =LIb0TZ2  
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 *>?N>f"  
adjusted profit 经调整的利润；调整后的利润 >a*dI_XE  
adjusted surplus 经调整的盈余额；调整后的盈余额 fc
p_<2KH  
adjusted value 经调整的价值；调整后的价值 f9UDH8X  
adjustment 调整；修订；理算〔保险〕 vG6*[c8  
adjustment centre 调剂中心 z l`m1k-X  
adjustment lag 调整过程的时间差距；调整时差 LsI@_,XW<  
adjustment mechanism 调整机制 9[\do@  
adjustment of loss 亏损调整 0x5\{f  
adjustment process 调整过程；调整程序 E3p$^['vx  
adjustment range 调整幅度 /Bgqf,N |  
administered exchange rate 受管制汇率 VFawASwQ