[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: rzn,NFI  
Q=fl!>P  
A share Ａ股；甲类股份 \3^ue0  
abatement of tax 减税；减扣免税额 e@anX^M;  
ABN AMRO Bank N.V. 荷兰银行 )y;7\-K0  
above-the-line expenditure 线上项目支出；经常预算支出 ;l0dx$w  
above-the-line receipt 线上项目收入；经常预算收入 p/VVb%  
ABSA Asia Limited 南非联合亚洲有限公司 ~'KqiUY  
absolute change 绝对数值变更 9jqsEd-SW  
absolute expenditure 实际开支 ]VLseF  
absolute guideline figure 绝对准则数字  e
]1Zey  
absolute interest 绝对权益 <?5|(Q"@:  
absolute order of discharge 绝对破产解除令 iW>^'W#  
absolute profit margin 绝对利润幅度 9Pe$}N  
absolute value 实值；绝对值 G%t>Ll``C  
absolutely vested interest 绝对既得权益 y^`JWs,  
absorbed cost 已吸收成本；已分摊成本 nWY^?e'S  
absorption 吸收；分摊；合并 \rzMgR$/rj  
absorption rate 吸收率；摊配率；分摊率 0FI |7  
ACB Finance Limited 亚洲商业财务有限公司 ?X6}+  
acceptable form of reciprocity 合理的互惠条件 ?zm]KxIC  
acceptable rate 适当利率；适当汇率 'u;O2$  
acceptance agreement 承兑协议 3dj|jw5  
acceptance for honour 参加承兑 WEif&<Y  
acceptor 承兑人；接受人；受票人 & rab,I"  
acceptor for honour 参加承兑人 -|uox j>  
accident insurance 意外保险 ZDbe]9#Xh  
Accident Insurance Association of Hong Kong 香港意外保险公会 62qjU<Z
 
accident insurance scheme 意外保险计划 D\-\U E/  
accident year basis 意外年度基准 {DQ%fneN4  
accommodation 通融；贷款 \"nut7";2  
accommodation bill 通融票据；空头票据 #xw*;hW<  
accommodation party 汇票代发人 ~Q]5g7k=&  
account balance 帐户余额；帐户结余 cS9jGD9 2  
account book 帐簿 X]D,kKasG  
account collected in advance 预收款项 3yKmuu!  
account current book 往来帐簿 mA+:)?e5~  
account of after-acquired property 事后取得的财产报告 ud$-A  
account of defaulter 拖欠帐目 @|vH5P i  
account payable 应付帐款 l9&k!kF`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hyf ;f7`o  
account receivable 应收帐款 C\GP}:[T3  
account receivable report 应收帐款报表 ~s'tr&+  
account statement 结单；帐单；会计财务报表 !EhKg)y=  
account title 帐户名称；会计科目 3^+D,)#D^  
accountant's report 会计师报告 Bso#+v5  
Accountant's Report Rules 会计师报告规则 lnyf
Aq}w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 f(Of+>   
Accounting Arrangements 《会计安排》 5MAfuHq^  
accounting basis 会计基础 HT.*r6Y>g  
accounting by Official Receiver 破产管理署署长呈交的帐目 l t&(S)  
Accounting Circular 《会计通告》 KddCR&  
accounting class 会计类别 _o$jk8jOjW  
accounting date 记帐日期；会计结算日期 j/*1zu8Y  
accounting for money 款项核算 \toU zTT  
Accounting Officer 会计主任 r_#
dh  
accounting period 会计报告期；会计期 \}?X5X>  
accounting policy 会计政策；会计方针 WqCC4R,-  
accounting practice 会计惯例 |2u=3#Jp  
accounting principle 会计准则 sE6>JaH  
accounting record 会计记录 #Or;"}P>fB  
accounting report 会计报告 S-7
&$n  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .PUp3X-  
Accounting Society of China 中国会计学会 VIP7j(#t_g  
accounting statement 会计报表 :]m.&r S,  
accounting system 会计制度；会计系统 vyIH<@@p7  
accounting transaction 会计事项；帐务交易 7PX`kI  
accounting treatment 会计处理 Szgo@x$^  
accounting year 会计年度 yQD>7%x  
accretion 增值；添加 Z_\p8@3aH  
accrual 应计项目；应累算数目 WQ.0}n}d  
accrual basis 应计制；权责发生制 Nhjq.&  
accrual basis accounting 应计制会计；权责发生制会计 Z,.Hz\y1D  
accrue 应累算；应计 .+/d08]  
accrued benefit 应累算利益 GT&}Burl/n  
accrued charges 应计费用 Y"GNJtsL"  
accrued cumulative preference share dividend 应累算的累积优先股股息 w#|L8VAh  
accrued expenses 应累算费用 x?+w8jSR  
accrued interest payable 应付利息；应计未付利息 V}#X'~Ob  
accrued interest receivable 应收利息；应计未收利息 00QJ596  
accrued right 累算权益 >5t%_/yeB  
accruing profit 应累算的利润 @i1e0;\  
accumulated fiscal reserve 累积财政储备 S'jg#*$  
accumulated profit 累积利润；滚存溢利 4VwF\  
accumulated reserve 累积储备 l4oyF|oJTH  
accumulation of surplus income 累积收益盈余 !w
fW0?eu  
acquired assets 既得资产 "tzu.V-  
acquisition 收购；购置；取得 N7+L@CC6T  
acquisition cost 购置成本 _5jT}I<k  
acquisition expenses 购置费用 /uwi$~Ed  
acquisition of 100% interest 收购全部股权 J+u}uN@   
acquisition of control 取得控制权 20;9XJmjl  
acquisition of fixed assets 购置固定资产 F~mIV;BP  
acquisition of shell “买壳” ,yYcjs!=o  
acquisition price 收购价 hw^&{x  
act of God 天灾  8s0+6{vW  
acting partner 执事合伙人 i
AwEnQ3h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 YA4D?'  
active partner 积极参与的合伙人 ::|~tLFu  
active trading 交投活跃 ^}_Ka//k  
actual circulation 实际流通 >.iF,[.[F<  
actual cost 实际成本 M6)  G_-  
actual expenditure 实际开支；实际支出 Wh)D_  
actual income 实际入息；实际收入；实际收益 hy5[ L`B  
actual market 现货市场 &0F' Ca  
actual price 现货价；实际价格 ]%' AZ`8  
actual profit 实际利润 P=QxfX0B  
actual quotation 实盘；实际价位；实际报价 /,Xl8<~#  
actual year basis 按实际年度计算 !@
^6/=  
actuals 实货  ) (G9[DG  
actuarial investigation 精算调查 z%82Vt!a5  
actuarial principle 精算原则 Z7;V}[wie  
actuarial report 精算师报告 fK J -/{|  
Actuarial Society of Hong Kong 香港精算学会 g'(bk@<BP  
actuarial valuation 精算师估值 ;o_F<68QP  
actuary 精算师 4ba*Nc*Yc  
ad referendum agreement 暂定协议；有待覆核的协定 pH1!6X  
ad valorem duty 从价税；按值征税 ,QY$:f<  
ad valorem duty system 从价税制 9P?
0D  
ad valorem fee 从价费 f!9i6  
ad valorem tariff 从价关税 O *sU|jeO  
additional allowance 额外免税额 mlnF,+s  
additional amount for unexpired risk 未过期风险的额外款额 Y2u\~.;oq  
additional assessable profit 补加应评税利润 i+Z)`  
additional assessment 补加评税 l|P"^;*zq  
additional commitment 额外承担 q&
3 ;e4  
additional commitment vote 额外承担拨款 wVBKVb9N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c|&3e84U  
additional dependent parent allowance 供养父母额外免税额 kA:mB;:  
additional provision 额外拨款 -*C WF|<G  
additional stamp duty 附加印花税 Kxr@!m"  
additional tax 补加税罚款；补加税款 ?d7,0Ex P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `q^#u  
adjudged bankrupt 被裁定破产 mci> MEb  
adjudicated bankrupt 裁定破产人 +V3mF_s|z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^4dE8Ve"@  
adjudication of bankruptcy 裁定破产；宣告破产 :<QknU}dwy  
adjudication of insolvency 裁定无力偿还债务 (Xd8'-G$m  
adjusted actual 经调整的实数；调整后的实数 t#k]K]  
adjusted current assets 经调整的流动资产；调整后的流动资产 p5G'})x  
adjusted figure 经调整的数字；调整后的数额 Hn|W3U  
adjusted liabilities 经调整的负债；调整后的负债 z 6:Wh  
adjusted loss 经调整的亏损；调整后的亏损 B~p%pTS+  
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 C8U3+ s  
adjusted profit 经调整的利润；调整后的利润 Bn}woyJdx  
adjusted surplus 经调整的盈余额；调整后的盈余额 IDohv[#  
adjusted value 经调整的价值；调整后的价值 6_CP?X+T  
adjustment 调整；修订；理算〔保险〕 ?Nos;_/  
adjustment centre 调剂中心 5'AP:3Gf"  
adjustment lag 调整过程的时间差距；调整时差 n5:uG'L\  
adjustment mechanism 调整机制 82r8K|L.<y  
adjustment of loss 亏损调整 s|=lKa]d!"  
adjustment process 调整过程；调整程序 g jS|3ED  
adjustment range 调整幅度 ,"v&r(  
administered exchange rate 受管制汇率 F2"fOS