[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: m)v"3ib  
3
U.88{y  
A share Ａ股；甲类股份 luuX2Mx>o  
abatement of tax 减税；减扣免税额 YY )s p%  
ABN AMRO Bank N.V. 荷兰银行 !tMuuK?IL=  
above-the-line expenditure 线上项目支出；经常预算支出 (-xS?8x$  
above-the-line receipt 线上项目收入；经常预算收入 57zSu3v4Y  
ABSA Asia Limited 南非联合亚洲有限公司  TYmP)  
absolute change 绝对数值变更 O[s{ Gk'>  
absolute expenditure 实际开支 5eoska#y  
absolute guideline figure 绝对准则数字 Iw&vTU=2  
absolute interest 绝对权益 m-*i>4;  
absolute order of discharge 绝对破产解除令 P'*)\faw  
absolute profit margin 绝对利润幅度 c5l.B#-lY  
absolute value 实值；绝对值 Y/>&0wj)d  
absolutely vested interest 绝对既得权益 !?
p%xj?  
absorbed cost 已吸收成本；已分摊成本 v'qG26
  
absorption 吸收；分摊；合并 28H8l2{[>  
absorption rate 吸收率；摊配率；分摊率 R)z4n  
ACB Finance Limited 亚洲商业财务有限公司 Nz+949X  
acceptable form of reciprocity 合理的互惠条件 L ugn3+  
acceptable rate 适当利率；适当汇率 SAK!z!t  
acceptance agreement 承兑协议 pUq1|)g  
acceptance for honour 参加承兑 sz {
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acceptor 承兑人；接受人；受票人 e7(ucE  
acceptor for honour 参加承兑人 qT"Q1xU[  
accident insurance 意外保险 U.XNv-M  
Accident Insurance Association of Hong Kong 香港意外保险公会 gb> }v7  
accident insurance scheme 意外保险计划 m&\h4$[kql  
accident year basis 意外年度基准 _
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accommodation 通融；贷款 mc_ch$r!  
accommodation bill 通融票据；空头票据 gu<'QV"  
accommodation party 汇票代发人 *@Y3oh} S  
account balance 帐户余额；帐户结余 < hO /jB  
account book 帐簿 #hf ak  
account collected in advance 预收款项 @,u/w4  
account current book 往来帐簿 &)vC;$vD`  
account of after-acquired property 事后取得的财产报告 ;3: q?&  
account of defaulter 拖欠帐目 Eu-RNrYh#  
account payable 应付帐款 }!/$ M\w  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H5]^ 6 HwX  
account receivable 应收帐款 ?jt}*q>X]  
account receivable report 应收帐款报表 gO,25::")  
account statement 结单；帐单；会计财务报表 $
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account title 帐户名称；会计科目 D]W$?(=4  
accountant's report 会计师报告 8&~~j7p
,  
Accountant's Report Rules 会计师报告规则 DrBUe'RH:M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 z$GoaS(  
Accounting Arrangements 《会计安排》 t|<NI+H(e  
accounting basis 会计基础 gV`=jAE_  
accounting by Official Receiver 破产管理署署长呈交的帐目 \&3"<6xA  
Accounting Circular 《会计通告》 J.dLPKU;-  
accounting class 会计类别 d/|D<Sb[s  
accounting date 记帐日期；会计结算日期 rB
Teb0i?  
accounting for money 款项核算 7&"n`@(.!  
Accounting Officer 会计主任 Ru>uL@w  
accounting period 会计报告期；会计期 Ck@J,~x1D  
accounting policy 会计政策；会计方针 !$Tw^ $n  
accounting practice 会计惯例 .OqSch |  
accounting principle 会计准则 *B\H-lp?  
accounting record 会计记录 VY"9?2?/  
accounting report 会计报告 k`9)=&zX+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U uM$~qf/K  
Accounting Society of China 中国会计学会 bb`':3%  
accounting statement 会计报表 :%AL\n  
accounting system 会计制度；会计系统 "zY](P  
accounting transaction 会计事项；帐务交易 @]c(V%x  
accounting treatment 会计处理 V &|Ed  
accounting year 会计年度 3 M10f
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accretion 增值；添加 ELjK0pE}-  
accrual 应计项目；应累算数目 0lsXCr_X  
accrual basis 应计制；权责发生制 c8M2 ^{O,`  
accrual basis accounting 应计制会计；权责发生制会计 ^o@,3__7Q  
accrue 应累算；应计 W$o27f  
accrued benefit 应累算利益 st&  
accrued charges 应计费用 ;v~-'*0  
accrued cumulative preference share dividend 应累算的累积优先股股息 :BukUket1e  
accrued expenses 应累算费用 OxtOd\0$  
accrued interest payable 应付利息；应计未付利息 ZBG
}3Z   
accrued interest receivable 应收利息；应计未收利息 5P+t^\  
accrued right 累算权益 6PF8 /@Nh  
accruing profit 应累算的利润 !W'Ui 9uX  
accumulated fiscal reserve 累积财政储备 ai^4'{#zi  
accumulated profit 累积利润；滚存溢利 f0SAP0M3  
accumulated reserve 累积储备 ~i_Tw#}  
accumulation of surplus income 累积收益盈余 a=$t&7;,  
acquired assets 既得资产 (ihP`k-.  
acquisition 收购；购置；取得 q$.{j"cZV  
acquisition cost 购置成本 $1zvgep  
acquisition expenses 购置费用 hv$m4,0WB  
acquisition of 100% interest 收购全部股权 qr50E[  
acquisition of control 取得控制权 9 ASb>A2~  
acquisition of fixed assets 购置固定资产 ph|ZG6:
  
acquisition of shell “买壳” omf Rs  
acquisition price 收购价 $W42vjr4  
act of God 天灾 dj&}G
edy  
acting partner 执事合伙人 q*AQq=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c<BO gNr  
active partner 积极参与的合伙人 l\!-2 T6Y  
active trading 交投活跃 o1OBwPj  
actual circulation 实际流通 .LRxP#B  
actual cost 实际成本 +wk`;0sA  
actual expenditure 实际开支；实际支出 q xJQPz  
actual income 实际入息；实际收入；实际收益 u%dKig  
actual market 现货市场 G>Em!4h  
actual price 现货价；实际价格  (|fm6$  
actual profit 实际利润 o:dR5v  
actual quotation 实盘；实际价位；实际报价 / <3<. ~  
actual year basis 按实际年度计算
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actuals 实货 tAFti+Qb  
actuarial investigation 精算调查 5NXt$k5  
actuarial principle 精算原则 ~ZlC '  
actuarial report 精算师报告 '69ZdP/xX  
Actuarial Society of Hong Kong 香港精算学会 iG,t_??  
actuarial valuation 精算师估值 $O:w(U  
actuary 精算师 )W&>[B  
ad referendum agreement 暂定协议；有待覆核的协定 kDYN>``biP  
ad valorem duty 从价税；按值征税 4oXbPr>  
ad valorem duty system 从价税制 E}Xka1 Bn  
ad valorem fee 从价费 8Chu"PM%-J  
ad valorem tariff 从价关税 =]Hs|{  
additional allowance 额外免税额 |\uYv|sT  
additional amount for unexpired risk 未过期风险的额外款额 @gBE{)Fj  
additional assessable profit 补加应评税利润 g#K'6VK{  
additional assessment 补加评税 Px' !;  
additional commitment 额外承担 dd7 =)XT+  
additional commitment vote 额外承担拨款 gCVryB@z2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <<|H=![  
additional dependent parent allowance 供养父母额外免税额 dj[apuiF  
additional provision 额外拨款 6a>H|"PNE  
additional stamp duty 附加印花税 :Px\qh}K  
additional tax 补加税罚款；补加税款 6j8<Q 2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =j /hl  
adjudged bankrupt 被裁定破产 x@cN3
O  
adjudicated bankrupt 裁定破产人 8xI`jE"1  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y5!b)vke  
adjudication of bankruptcy 裁定破产；宣告破产 )Z@-DA*Q-  
adjudication of insolvency 裁定无力偿还债务 {R&ZqEo'D  
adjusted actual 经调整的实数；调整后的实数 r7!J&8;{K  
adjusted current assets 经调整的流动资产；调整后的流动资产 z]$j7dp  
adjusted figure 经调整的数字；调整后的数额 ; a/cty0Ch  
adjusted liabilities 经调整的负债；调整后的负债 bn 4 &O  
adjusted loss 经调整的亏损；调整后的亏损 NyI;v=  
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 ]B
b7(JX  
adjusted profit 经调整的利润；调整后的利润 26:evid  
adjusted surplus 经调整的盈余额；调整后的盈余额 2Q$\KRE  
adjusted value 经调整的价值；调整后的价值 ij&p4  
adjustment 调整；修订；理算〔保险〕 L,-u.vV  
adjustment centre 调剂中心 o;-<|W>  
adjustment lag 调整过程的时间差距；调整时差 _& 4its  
adjustment mechanism 调整机制 Q)Dwq?  
adjustment of loss 亏损调整 8gmn6dCf  
adjustment process 调整过程；调整程序 nY) .|\|i  
adjustment range 调整幅度 Gbd?%{Xc-  
administered exchange rate 受管制汇率 <qiICb)~