[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: <*@!>6mS  
g@Z7 f y7  
A share Ａ股；甲类股份 KLpFW}  
abatement of tax 减税；减扣免税额 tE$oV  
ABN AMRO Bank N.V. 荷兰银行 *G"}m/j-  
above-the-line expenditure 线上项目支出；经常预算支出 #GfM!<q<  
above-the-line receipt 线上项目收入；经常预算收入 (Rs|"];?Z  
ABSA Asia Limited 南非联合亚洲有限公司 sHPK8Wsg  
absolute change 绝对数值变更 ~j36(`t  
absolute expenditure 实际开支 (o2.*x  
absolute guideline figure 绝对准则数字 iI$;%uY3g  
absolute interest 绝对权益 y;VmA#k`  
absolute order of discharge 绝对破产解除令 C>*1f|<  
absolute profit margin 绝对利润幅度 Q-}cB  
absolute value 实值；绝对值 ayZWt| iHA  
absolutely vested interest 绝对既得权益 y(
yBRR  
absorbed cost 已吸收成本；已分摊成本 _ X~xfmU  
absorption 吸收；分摊；合并 c{{RP6o/j=  
absorption rate 吸收率；摊配率；分摊率 i{7Vh0n3S-  
ACB Finance Limited 亚洲商业财务有限公司 CTf39R|7_  
acceptable form of reciprocity 合理的互惠条件 `G<|5pe  
acceptable rate 适当利率；适当汇率 hr?0RPp}  
acceptance agreement 承兑协议 /_V4gwb}|-  
acceptance for honour 参加承兑 av>Ff6w)Y  
acceptor 承兑人；接受人；受票人 :+v4,=fHy  
acceptor for honour 参加承兑人 :OD-L)Or  
accident insurance 意外保险 vxk~(3]<)  
Accident Insurance Association of Hong Kong 香港意外保险公会 eEX*\1Gg  
accident insurance scheme 意外保险计划 >/9Qgyc0  
accident year basis 意外年度基准 Id?2(Tg  
accommodation 通融；贷款 om1D}irKT  
accommodation bill 通融票据；空头票据 V?r(;x  
accommodation party 汇票代发人 T1A/>\Ns  
account balance 帐户余额；帐户结余 bmw"-W^U[  
account book 帐簿 %TDY &@i=  
account collected in advance 预收款项 uX8G<7O^  
account current book 往来帐簿 n yx(0  
account of after-acquired property 事后取得的财产报告 UJ^-T+fut  
account of defaulter 拖欠帐目 [ -hsG E  
account payable 应付帐款 y:VY8a 4
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )vD|VLV  
account receivable 应收帐款 I6Oc`S!L  
account receivable report 应收帐款报表 !U~S7h}  
account statement 结单；帐单；会计财务报表 7,2#0Z`ge  
account title 帐户名称；会计科目 v4W<_ 7L_  
accountant's report 会计师报告 13MB1n  
Accountant's Report Rules 会计师报告规则 }3S6TJ+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7D=gAMPvJ  
Accounting Arrangements 《会计安排》 nzl3<Ar  
accounting basis 会计基础
a!mdL|eA@  
accounting by Official Receiver 破产管理署署长呈交的帐目 c#T0n !}  
Accounting Circular 《会计通告》 Z#flu Q%V  
accounting class 会计类别 L r9z~T:ED  
accounting date 记帐日期；会计结算日期 Ta)6
ly7'  
accounting for money 款项核算 nT%<!/}!  
Accounting Officer 会计主任 wyUfmk_}  
accounting period 会计报告期；会计期 ~?:Xi_3Lo
 
accounting policy 会计政策；会计方针 R
O8]R2A  
accounting practice 会计惯例 x}jiHV@=  
accounting principle 会计准则 f= 33+8I  
accounting record 会计记录 P+(Y s[J3  
accounting report 会计报告 \)+s)&JLb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T#=&oy7  
Accounting Society of China 中国会计学会 W -ol*
S  
accounting statement 会计报表 iYl{V']A  
accounting system 会计制度；会计系统 n
tD8:%m  
accounting transaction 会计事项；帐务交易 D
|"^ :Gi  
accounting treatment 会计处理 FSyeDC^@  
accounting year 会计年度 nm !H&#<  
accretion 增值；添加 kg()C%#u  
accrual 应计项目；应累算数目 j?s+#t  
accrual basis 应计制；权责发生制 !kWx'tJ$  
accrual basis accounting 应计制会计；权责发生制会计 ufXU  
accrue 应累算；应计 ~.TKzh'eB  
accrued benefit 应累算利益 (!dwUB
  
accrued charges 应计费用 Kz9h{Tu4  
accrued cumulative preference share dividend 应累算的累积优先股股息 m^Rf6O^  
accrued expenses 应累算费用 I.'sK9\Zp  
accrued interest payable 应付利息；应计未付利息 )Ga 3Ji}'  
accrued interest receivable 应收利息；应计未收利息 T`r\yl}  
accrued right 累算权益 Y%YPR=j~ &  
accruing profit 应累算的利润 'H)l~L  
accumulated fiscal reserve 累积财政储备 x#TWZ;  
accumulated profit 累积利润；滚存溢利 b`X"yg+  
accumulated reserve 累积储备 M{M?#Q  
accumulation of surplus income 累积收益盈余 tCbnB  
acquired assets 既得资产 bcE%EQ  
acquisition 收购；购置；取得 T p fC  
acquisition cost 购置成本 ~0ZLaiJ  
acquisition expenses 购置费用 #wL8=QTcNC  
acquisition of 100% interest 收购全部股权 O-YB+~"3Z  
acquisition of control 取得控制权 m~ l[Y  
acquisition of fixed assets 购置固定资产 q NE(@at  
acquisition of shell “买壳” 2ZZF hj  
acquisition price 收购价 . LEn~ 8  
act of God 天灾 ]{E
{ IW8  
acting partner 执事合伙人 o _DZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D4W^{/S  
active partner 积极参与的合伙人 mp+lN:  
active trading 交投活跃 cb9q0sdf  
actual circulation 实际流通 %.n 7+  
actual cost 实际成本 ] WP[hF  
actual expenditure 实际开支；实际支出 qaN%&K9F8  
actual income 实际入息；实际收入；实际收益 S !wY6z  
actual market 现货市场 bx8|_K*^  
actual price 现货价；实际价格 o 2sOf  
actual profit 实际利润 ^q ?xi5w  
actual quotation 实盘；实际价位；实际报价 UXN!iU)  
actual year basis 按实际年度计算 d!]fou  
actuals 实货 4?F7%^vr  
actuarial investigation 精算调查 %$.]g  
actuarial principle 精算原则 @Zd/>'  
actuarial report 精算师报告 nolLeRE1  
Actuarial Society of Hong Kong 香港精算学会 ~}F$1;t0  
actuarial valuation 精算师估值 Lv`NS+fX  
actuary 精算师 84$#!=v  
ad referendum agreement 暂定协议；有待覆核的协定 6Y(Vs>  
ad valorem duty 从价税；按值征税 }^Kye23  
ad valorem duty system 从价税制 VvTs87  
ad valorem fee 从价费 tlz)V1L  
ad valorem tariff 从价关税 @x z?^20N  
additional allowance 额外免税额 KZ}F1Mr  
additional amount for unexpired risk 未过期风险的额外款额 d)7V:  
additional assessable profit 补加应评税利润 !O~5<tA[#1  
additional assessment 补加评税 ]$gBX=  
additional commitment 额外承担 k4ijWo{:0  
additional commitment vote 额外承担拨款 hWqI*xSaJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =2yg:D  
additional dependent parent allowance 供养父母额外免税额 A(
>kp=~  
additional provision 额外拨款 ".R5K  ?  
additional stamp duty 附加印花税 -8r9DS-/W  
additional tax 补加税罚款；补加税款 'WW['  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {_i.IPp~  
adjudged bankrupt 被裁定破产 y At,XG3  
adjudicated bankrupt 裁定破产人 $5;RQNhXh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 E6NrBPm  
adjudication of bankruptcy 裁定破产；宣告破产 |p1pa4%}  
adjudication of insolvency 裁定无力偿还债务 KoPhPH  
adjusted actual 经调整的实数；调整后的实数 '/"xMpN4  
adjusted current assets 经调整的流动资产；调整后的流动资产 jS,zdJs=  
adjusted figure 经调整的数字；调整后的数额 9O/l{  
adjusted liabilities 经调整的负债；调整后的负债 M!ra3Y  
adjusted loss 经调整的亏损；调整后的亏损 !z.C}n5F  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 D9|?1+Kc  
adjusted profit 经调整的利润；调整后的利润 N<54_(|X  
adjusted surplus 经调整的盈余额；调整后的盈余额 #n_uELE  
adjusted value 经调整的价值；调整后的价值 ? <.U,  
adjustment 调整；修订；理算〔保险〕 Tpv]c  
adjustment centre 调剂中心 C/!c?$J  
adjustment lag 调整过程的时间差距；调整时差 ~!w()v n  
adjustment mechanism 调整机制 E"P5rT  
adjustment of loss 亏损调整 >{dj6Wo  
adjustment process 调整过程；调整程序  # ' =rv  
adjustment range 调整幅度 > CPJp!u  
administered exchange rate 受管制汇率 *
 qLOr6