[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: ?}s;,_GH  
kpn|C 9r  
A share Ａ股；甲类股份 8Zsaq1S  
abatement of tax 减税；减扣免税额 sS}:Od  
ABN AMRO Bank N.V. 荷兰银行 wX]$xZ!s  
above-the-line expenditure 线上项目支出；经常预算支出 r]p3D Q  
above-the-line receipt 线上项目收入；经常预算收入 U; oXX  
ABSA Asia Limited 南非联合亚洲有限公司 d%'#-w'  
absolute change 绝对数值变更 lY tt|J  
absolute expenditure 实际开支 raPOF6-_rH  
absolute guideline figure 绝对准则数字 xN OKa*  
absolute interest 绝对权益 <<MpeMi  
absolute order of discharge 绝对破产解除令 AtCT  
absolute profit margin 绝对利润幅度 ^w1+b;)  
absolute value 实值；绝对值 l6HtZ(  
absolutely vested interest 绝对既得权益 E! NtD).=S  
absorbed cost 已吸收成本；已分摊成本 *FC8=U2\X  
absorption 吸收；分摊；合并 ,R`CAf%*  
absorption rate 吸收率；摊配率；分摊率 t(*n[7e  
ACB Finance Limited 亚洲商业财务有限公司 N { oVz],  
acceptable form of reciprocity 合理的互惠条件 )9
yQ C  
acceptable rate 适当利率；适当汇率 @r*GGI!  
acceptance agreement 承兑协议 T/P\j0hR  
acceptance for honour 参加承兑 R'c dEo
y  
acceptor 承兑人；接受人；受票人 JL87a^ro  
acceptor for honour 参加承兑人 Zwc&4:5%  
accident insurance 意外保险 ~+4lmslR  
Accident Insurance Association of Hong Kong 香港意外保险公会 V[/9?5pM  
accident insurance scheme 意外保险计划 *%;A85V/  
accident year basis 意外年度基准 }?Y -I> w  
accommodation 通融；贷款 6P _+:Mf  
accommodation bill 通融票据；空头票据 /=6_2t#vA  
accommodation party 汇票代发人 _j, Tc*T  
account balance 帐户余额；帐户结余 *P*~CHx
>  
account book 帐簿 !F P ]  
account collected in advance 预收款项 x&;AY  
account current book 往来帐簿 Wu$ryX  
account of after-acquired property 事后取得的财产报告 ZSQiQ2\)  
account of defaulter 拖欠帐目 tB>!1}v  
account payable 应付帐款 sX~E ~$_g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <h/q^|tZ{  
account receivable 应收帐款 ON\bD?(VY  
account receivable report 应收帐款报表 x!GDS>  
account statement 结单；帐单；会计财务报表 5\
quh2Q _  
account title 帐户名称；会计科目 ]}g\te  
accountant's report 会计师报告 1M??@@X  
Accountant's Report Rules 会计师报告规则 IwnDG;+Ap  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #VX]tr
h,  
Accounting Arrangements 《会计安排》 EX{%CPp7}  
accounting basis 会计基础 ZiuD0#"!  
accounting by Official Receiver 破产管理署署长呈交的帐目 7/<~s]D[%  
Accounting Circular 《会计通告》 _ )5E=  
accounting class 会计类别  <Y"RsW9  
accounting date 记帐日期；会计结算日期 AQjv? 4)T  
accounting for money 款项核算 q$
"u<  
Accounting Officer 会计主任 -rcEG!  
accounting period 会计报告期；会计期 fU$Jh/#":  
accounting policy 会计政策；会计方针 bDWLHdu a  
accounting practice 会计惯例 jnp~ACN,  
accounting principle 会计准则 zy$jTqDH  
accounting record 会计记录 n`Pl:L*kG  
accounting report 会计报告 n+=qT$w)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6t;;Fz  
Accounting Society of China 中国会计学会 |k6+- 1~_  
accounting statement 会计报表 x W)  
accounting system 会计制度；会计系统 8+w*,R
y`  
accounting transaction 会计事项；帐务交易 G;cC!
x<  
accounting treatment 会计处理 3#,6(k4>  
accounting year 会计年度 m@+v6&,  
accretion 增值；添加 FA,n>  
accrual 应计项目；应累算数目 72~L ?  
accrual basis 应计制；权责发生制 :& Dv!z  
accrual basis accounting 应计制会计；权责发生制会计 V6dq8Z"h  
accrue 应累算；应计 Nut&g"u2  
accrued benefit 应累算利益 B`eK_'7t  
accrued charges 应计费用 +g?uvXC&  
accrued cumulative preference share dividend 应累算的累积优先股股息 -hnNaA  
accrued expenses 应累算费用 ldTXW(^j  
accrued interest payable 应付利息；应计未付利息 $BehU  
accrued interest receivable 应收利息；应计未收利息 9RlJf=Z#H  
accrued right 累算权益 A!!!7tj  
accruing profit 应累算的利润 eowwN>-2C  
accumulated fiscal reserve 累积财政储备 yrEh5v:  
accumulated profit 累积利润；滚存溢利 @* vVc`;  
accumulated reserve 累积储备 mF@7;dpr  
accumulation of surplus income 累积收益盈余 ( xooU 8d  
acquired assets 既得资产 )e0k r46  
acquisition 收购；购置；取得 )@DDs(q=i  
acquisition cost 购置成本 P.Bwfa  
acquisition expenses 购置费用 :u9'ZHkZ  
acquisition of 100% interest 收购全部股权 Rnwm6nu  
acquisition of control 取得控制权 e4=FO;%  
acquisition of fixed assets 购置固定资产 1#3|PA#>  
acquisition of shell “买壳” W6>t!1oO+  
acquisition price 收购价 -'qVnu  
act of God 天灾
tm5{h{AM  
acting partner 执事合伙人 c?CfM>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 '8)kFR^9  
active partner 积极参与的合伙人 LGuZp?"  
active trading 交投活跃 AmIW
$(Ce  
actual circulation 实际流通 | U0s1f  
actual cost 实际成本 toGd;2rl  
actual expenditure 实际开支；实际支出 $$ *tK8#  
actual income 实际入息；实际收入；实际收益 }y*D(`  
actual market 现货市场 5B)&;[  
actual price 现货价；实际价格 kF^4kCJ@  
actual profit 实际利润 B0|W
  
actual quotation 实盘；实际价位；实际报价 "[7-1}l  
actual year basis 按实际年度计算 *y?6m,38V  
actuals 实货 ~.3v\Q  
actuarial investigation 精算调查 j= T8b  
actuarial principle 精算原则 f@YdL6&d-  
actuarial report 精算师报告 \k=dqWBr7  
Actuarial Society of Hong Kong 香港精算学会 `l'T/F\  
actuarial valuation 精算师估值 U%bm{oVn  
actuary 精算师 :AlvWf$d  
ad referendum agreement 暂定协议；有待覆核的协定 m2^vH+wD  
ad valorem duty 从价税；按值征税 5QK%BiDlr  
ad valorem duty system 从价税制 yq|yGf(4&  
ad valorem fee 从价费 BAXu\a-C_  
ad valorem tariff 从价关税 C~4SPCU  
additional allowance 额外免税额 zx<PX
 
additional amount for unexpired risk 未过期风险的额外款额 kiJ=C2'&  
additional assessable profit 补加应评税利润 S||W  
additional assessment 补加评税 ^BLO}9A{P  
additional commitment 额外承担 ?xv."I%  
additional commitment vote 额外承担拨款 rK'Lvt@w  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^z!=,M<+{  
additional dependent parent allowance 供养父母额外免税额 hNh!H<}|m8  
additional provision 额外拨款 PP$2s]{  
additional stamp duty 附加印花税 :@jctH~  
additional tax 补加税罚款；补加税款 94&t0j_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 v)*MgfS  
adjudged bankrupt 被裁定破产 *K_8=TIA*  
adjudicated bankrupt 裁定破产人 F-zIzzb&O  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >k`qPpf&  
adjudication of bankruptcy 裁定破产；宣告破产 }=v4(M`%  
adjudication of insolvency 裁定无力偿还债务 &,<,!j)Jr  
adjusted actual 经调整的实数；调整后的实数 IrZ\;!NK  
adjusted current assets 经调整的流动资产；调整后的流动资产 '8zd]U  
adjusted figure 经调整的数字；调整后的数额 wbF`wi?  
adjusted liabilities 经调整的负债；调整后的负债 ZqrS]i@$  
adjusted loss 经调整的亏损；调整后的亏损 ]/Nt  
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 >)C7IQ/  
adjusted profit 经调整的利润；调整后的利润 s"#N;  
adjusted surplus 经调整的盈余额；调整后的盈余额 D~ 3@v+d  
adjusted value 经调整的价值；调整后的价值 :|kO}NGM  
adjustment 调整；修订；理算〔保险〕 #*pB"L  
adjustment centre 调剂中心 L&s~j/pR  
adjustment lag 调整过程的时间差距；调整时差 5ZkR3/h e  
adjustment mechanism 调整机制 \( V1-,  
adjustment of loss 亏损调整 VD&wO'U  
adjustment process 调整过程；调整程序 )/DN>rU  
adjustment range 调整幅度 m-4#s  
administered exchange rate 受管制汇率 U[3w9