[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: pDu{e>S|:  
*q0`})IQ  
A share Ａ股；甲类股份 RMoJz6^>  
abatement of tax 减税；减扣免税额 }e<'BIME  
ABN AMRO Bank N.V. 荷兰银行 2fJ{ LC  
above-the-line expenditure 线上项目支出；经常预算支出 wGvhB%8K  
above-the-line receipt 线上项目收入；经常预算收入 1Cm~X$S.  
ABSA Asia Limited 南非联合亚洲有限公司 NYBe"/}GS  
absolute change 绝对数值变更 '\`6ot8  
absolute expenditure 实际开支 >':5?\C+-  
absolute guideline figure 绝对准则数字 ~eP  
absolute interest 绝对权益 [,=d7*b(l  
absolute order of discharge 绝对破产解除令 E
\0X`QeY  
absolute profit margin 绝对利润幅度 Sw)i1S9  
absolute value 实值；绝对值 N{8"s&  
absolutely vested interest 绝对既得权益 OifvUTl9b  
absorbed cost 已吸收成本；已分摊成本 ;DuXSy!g  
absorption 吸收；分摊；合并 TyF{tuF  
absorption rate 吸收率；摊配率；分摊率 e}A&
V+  
ACB Finance Limited 亚洲商业财务有限公司 {<2>6 _z  
acceptable form of reciprocity 合理的互惠条件 [*8Y'KX <  
acceptable rate 适当利率；适当汇率 o(*F])d
;  
acceptance agreement 承兑协议 ?i~g,P]NK  
acceptance for honour 参加承兑 .WvlaPK  
acceptor 承兑人；接受人；受票人 ?aBj#  
acceptor for honour 参加承兑人 #^6^  
accident insurance 意外保险 V<8K@/n@  
Accident Insurance Association of Hong Kong 香港意外保险公会 xCWz\-;  
accident insurance scheme 意外保险计划 \fZiL!E^7  
accident year basis 意外年度基准 Yi(1^'Bi  
accommodation 通融；贷款 %j7:tf=  
accommodation bill 通融票据；空头票据  H;NbQ  
accommodation party 汇票代发人 `>6T&  
account balance 帐户余额；帐户结余 ;QBh;jg4  
account book 帐簿 KOey8tB)1  
account collected in advance 预收款项 XphE loL  
account current book 往来帐簿 L@RIZu>ZW+  
account of after-acquired property 事后取得的财产报告 m@jge)O&D  
account of defaulter 拖欠帐目 i|]7(z#OyI  
account payable 应付帐款 >"v9i T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }`xdWY  
account receivable 应收帐款 Fj1NN  
account receivable report 应收帐款报表 *5k+t  
account statement 结单；帐单；会计财务报表 mN*?%t  
account title 帐户名称；会计科目 ESTM$k}X  
accountant's report 会计师报告 oFCgu{\kt  
Accountant's Report Rules 会计师报告规则 ~.^AL}zm_  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yto[8;)_  
Accounting Arrangements 《会计安排》 j8++R&1f]  
accounting basis 会计基础 +r]zs
^'  
accounting by Official Receiver 破产管理署署长呈交的帐目 h7]EB!D\A  
Accounting Circular 《会计通告》 mT@nn,  
accounting class 会计类别 ,:)` +v<  
accounting date 记帐日期；会计结算日期 ^C/
 
accounting for money 款项核算 Fv8f+)k)Z~  
Accounting Officer 会计主任 xCXQ<77  
accounting period 会计报告期；会计期 -)v@jlg02  
accounting policy 会计政策；会计方针 "Y;}GlE  
accounting practice 会计惯例 Qd]we$G  
accounting principle 会计准则 VT\"q1)p  
accounting record 会计记录 c6&Q^p|CF  
accounting report 会计报告 Vi?q>:E:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8w_7O>9  
Accounting Society of China 中国会计学会 }rq9I"/L  
accounting statement 会计报表 kGHQ`h  
accounting system 会计制度；会计系统 8|@9{  
accounting transaction 会计事项；帐务交易 /vxm"CJR  
accounting treatment 会计处理 NBYH;h P  
accounting year 会计年度 *$, :m  
accretion 增值；添加 ?'s6Xmd  
accrual 应计项目；应累算数目 )G~w[ ~  
accrual basis 应计制；权责发生制 ?QZ"JX])  
accrual basis accounting 应计制会计；权责发生制会计 h6~$/`&]b  
accrue 应累算；应计 >R\lqLILb,  
accrued benefit 应累算利益 C0jj(ku&  
accrued charges 应计费用 jYRP8 Yi  
accrued cumulative preference share dividend 应累算的累积优先股股息 pO7Zs  
accrued expenses 应累算费用 i,IB!x  
accrued interest payable 应付利息；应计未付利息 piy`zc-yu  
accrued interest receivable 应收利息；应计未收利息 }zhGS!fO  
accrued right 累算权益 94B\5I}  
accruing profit 应累算的利润 0lhVqy}:}o  
accumulated fiscal reserve 累积财政储备 !1e6Ss  
accumulated profit 累积利润；滚存溢利 :POj6j/  
accumulated reserve 累积储备 [Xb@ Wh:yG  
accumulation of surplus income 累积收益盈余 BD(Z5+EU1  
acquired assets 既得资产 n2iJ%_zp  
acquisition 收购；购置；取得 g$b<1:8  
acquisition cost 购置成本 ZYC<Wb)I  
acquisition expenses 购置费用 %Dwk  
acquisition of 100% interest 收购全部股权 Na:w]r:y  
acquisition of control 取得控制权 H1} RWaJ  
acquisition of fixed assets 购置固定资产 Y1]n^  
acquisition of shell “买壳” /`mks1:pK  
acquisition price 收购价 sBcPq SMby  
act of God 天灾 h*-Pr8  
acting partner 执事合伙人 ."9];)2rx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N;\'N ne  
active partner 积极参与的合伙人 U&?v:&c#&n  
active trading 交投活跃 4O35"1  
actual circulation 实际流通 yU9DSY\m{  
actual cost 实际成本 G K
7![p  
actual expenditure 实际开支；实际支出 )ubiB^g'm  
actual income 实际入息；实际收入；实际收益 p6;OL@\~  
actual market 现货市场 r-Pkfy(  
actual price 现货价；实际价格 V,cBk  
actual profit 实际利润 >r!|sC  
actual quotation 实盘；实际价位；实际报价 g*_cPU0~m  
actual year basis 按实际年度计算 m6w].-D8  
actuals 实货 RS8Hf~0G  
actuarial investigation 精算调查 {GQ^fu;q  
actuarial principle 精算原则 A<??T[  
actuarial report 精算师报告 iv4H#rJ  
Actuarial Society of Hong Kong 香港精算学会 y!_C/!d  
actuarial valuation 精算师估值 ~vyf4TF<#  
actuary 精算师 [k/@E+
;  
ad referendum agreement 暂定协议；有待覆核的协定 S[J}UpV  
ad valorem duty 从价税；按值征税 )v.=jup[  
ad valorem duty system 从价税制 'h,VR=e<  
ad valorem fee 从价费 oC0qG[yp9S  
ad valorem tariff 从价关税 V 6@o]*  
additional allowance 额外免税额 eQ]~dA8>  
additional amount for unexpired risk 未过期风险的额外款额 vkri+:S3  
additional assessable profit 补加应评税利润 ++`0rY%  
additional assessment 补加评税 5: KQg  
additional commitment 额外承担 NU5.o$  
additional commitment vote 额外承担拨款
rR(X9i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1pgU}sR
k  
additional dependent parent allowance 供养父母额外免税额 <nT +$   
additional provision 额外拨款 8ap%?  
additional stamp duty 附加印花税 ~v|>xqWV  
additional tax 补加税罚款；补加税款 %`1q-,>v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vVFy*#I#_[  
adjudged bankrupt 被裁定破产 pSdI/Vj'=  
adjudicated bankrupt 裁定破产人 [J?aD`{#O  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k@k&}N0{  
adjudication of bankruptcy 裁定破产；宣告破产 ?fi,ifp*|l  
adjudication of insolvency 裁定无力偿还债务 #ML%ij 1  
adjusted actual 经调整的实数；调整后的实数 ~E2 KZm  
adjusted current assets 经调整的流动资产；调整后的流动资产 P*3BB>FO   
adjusted figure 经调整的数字；调整后的数额 ).`1 +b  
adjusted liabilities 经调整的负债；调整后的负债 l*d(;AR  
adjusted loss 经调整的亏损；调整后的亏损 o<pf#tifv  
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 :&V h?  
adjusted profit 经调整的利润；调整后的利润 s;01u_  
adjusted surplus 经调整的盈余额；调整后的盈余额 l~w2B>i)  
adjusted value 经调整的价值；调整后的价值 E/|To  
adjustment 调整；修订；理算〔保险〕 Lh!J >  
adjustment centre 调剂中心 (ROY?5 @c  
adjustment lag 调整过程的时间差距；调整时差 s@K4u^$A  
adjustment mechanism 调整机制 __G?0*3G  
adjustment of loss 亏损调整 F%@aB<Nu  
adjustment process 调整过程；调整程序 /<|%yE&KhJ  
adjustment range 调整幅度 TJ6*t!'*X  
administered exchange rate 受管制汇率 K8GP@yD]M