[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: Il{^ j6  
U !c]_q  
A share Ａ股；甲类股份 Bf5 &}2u  
abatement of tax 减税；减扣免税额 8M^wuRn  
ABN AMRO Bank N.V. 荷兰银行 ?C &x/2lt  
above-the-line expenditure 线上项目支出；经常预算支出 )
RwBg8  
above-the-line receipt 线上项目收入；经常预算收入 {)V?R  
ABSA Asia Limited 南非联合亚洲有限公司 PMgQxM*h  
absolute change 绝对数值变更 Q !9HA[Ly  
absolute expenditure 实际开支 &:V@2_6"  
absolute guideline figure 绝对准则数字 Mo}H_8y  
absolute interest 绝对权益 B(j02<-  
absolute order of discharge 绝对破产解除令 60GFVF]'2  
absolute profit margin 绝对利润幅度 W.A1m4l58R  
absolute value 实值；绝对值 iOT)0@f'  
absolutely vested interest 绝对既得权益 m|pTn#*`  
absorbed cost 已吸收成本；已分摊成本 ! FNf>z+  
absorption 吸收；分摊；合并 VpkD'<G  
absorption rate 吸收率；摊配率；分摊率 07x=` 7hs}  
ACB Finance Limited 亚洲商业财务有限公司 h|bqyu  
acceptable form of reciprocity 合理的互惠条件 R? O-x9  
acceptable rate 适当利率；适当汇率 ,e9CJ~a  
acceptance agreement 承兑协议 +}Xr1fr{jw  
acceptance for honour 参加承兑 u]HS(B,ht  
acceptor 承兑人；接受人；受票人 v&xKi>Ail  
acceptor for honour 参加承兑人 9Z&?R++?  
accident insurance 意外保险 KNy`Lj)VPY  
Accident Insurance Association of Hong Kong 香港意外保险公会 d,
W/M(S  
accident insurance scheme 意外保险计划 $`|5/,M%QN  
accident year basis 意外年度基准 RC
zV5g  
accommodation 通融；贷款 Fb
veI4  
accommodation bill 通融票据；空头票据 wGPotPdE2  
accommodation party 汇票代发人 $^t<9"t  
account balance 帐户余额；帐户结余 1h2H1gy5I3  
account book 帐簿 AzZJG v]H  
account collected in advance 预收款项 9Uk(0
A  
account current book 往来帐簿 !g8*r"[UJ  
account of after-acquired property 事后取得的财产报告 7Yuk  
account of defaulter 拖欠帐目 PdT83vOCE  
account payable 应付帐款 L?!$EPr  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qNpu} \L  
account receivable 应收帐款 Q:mZ" i5  
account receivable report 应收帐款报表 VBM/x|'  
account statement 结单；帐单；会计财务报表 [g#s&bF  
account title 帐户名称；会计科目 i^WIr h3a  
accountant's report 会计师报告 4IZlUJ?j+c  
Accountant's Report Rules 会计师报告规则 Qm< gb+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q/$GE,"  
Accounting Arrangements 《会计安排》 cf)J )  
accounting basis 会计基础 u)v$JpNE  
accounting by Official Receiver 破产管理署署长呈交的帐目 S_2"7  
Accounting Circular 《会计通告》 }qAVN  
accounting class 会计类别 "A;s56}'&  
accounting date 记帐日期；会计结算日期 `m%:rE,  
accounting for money 款项核算 ryg4hHspl  
Accounting Officer 会计主任 iX%[YQ |  
accounting period 会计报告期；会计期 3qtr9NI  
accounting policy 会计政策；会计方针 3[r";Wt#  
accounting practice 会计惯例 fD{II+T  
accounting principle 会计准则 lyyX <=E{)  
accounting record 会计记录 FI8k;4|V  
accounting report 会计报告 [![ G7H%f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a
VwH  
Accounting Society of China 中国会计学会 qK?$=h.  
accounting statement 会计报表 If;R?j0;Q  
accounting system 会计制度；会计系统 0 " y%9  
accounting transaction 会计事项；帐务交易 Rn-G @}f  
accounting treatment 会计处理 "b]#MO}P  
accounting year 会计年度 /THnfy\  
accretion 增值；添加 9${Xer'  
accrual 应计项目；应累算数目 T1W:>~T5#  
accrual basis 应计制；权责发生制 *_1[[~Aw  
accrual basis accounting 应计制会计；权责发生制会计 03([@d6<
E  
accrue 应累算；应计 Bd5+/G=m  
accrued benefit 应累算利益 E"#Xc@  
accrued charges 应计费用 -f?Ah  
accrued cumulative preference share dividend 应累算的累积优先股股息 UQI f}iR  
accrued expenses 应累算费用 j)Y[4 ^k^  
accrued interest payable 应付利息；应计未付利息 #f*g]p{  
accrued interest receivable 应收利息；应计未收利息 WDkuB  
accrued right 累算权益 rQJ"&CapT  
accruing profit 应累算的利润 ]CX[7Q
+'  
accumulated fiscal reserve 累积财政储备 &cu!Hx  
accumulated profit 累积利润；滚存溢利 'eyJS`  
accumulated reserve 累积储备 ybQP E/9
 
accumulation of surplus income 累积收益盈余 \G>ZkgU  
acquired assets 既得资产 'e@=^F C  
acquisition 收购；购置；取得 !8R@@,_v  
acquisition cost 购置成本 ZCYS\E7X  
acquisition expenses 购置费用 Tfx :"u  
acquisition of 100% interest 收购全部股权 ufrqsv]=  
acquisition of control 取得控制权 RJ~%0  
acquisition of fixed assets 购置固定资产 !VP %v&jKm  
acquisition of shell “买壳” \:v$ZEDJ>  
acquisition price 收购价 |cDszoT /  
act of God 天灾 hO#t:WxF I  
acting partner 执事合伙人 _w(ln9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Kesy2mE  
active partner 积极参与的合伙人 G[h(xp?,l  
active trading 交投活跃 +}@8p[` )  
actual circulation 实际流通 _Mt Qi  
actual cost 实际成本 C4\,z\Q  
actual expenditure 实际开支；实际支出 2(M6(xH>  
actual income 实际入息；实际收入；实际收益 909md|9K3  
actual market 现货市场 p $ouh  
actual price 现货价；实际价格 Tycq1i^  
actual profit 实际利润 FT89*C)o D  
actual quotation 实盘；实际价位；实际报价 `f9gC3Hk  
actual year basis 按实际年度计算 >&S0#>wmyG  
actuals 实货 DCQ^fZ/  
actuarial investigation 精算调查 /nZ;v4  
actuarial principle 精算原则 VDGCWg6z  
actuarial report 精算师报告 tX%`#hb?s  
Actuarial Society of Hong Kong 香港精算学会 <>Y?vC  
actuarial valuation 精算师估值 @|\R}k %(  
actuary 精算师 M4m$\~zf  
ad referendum agreement 暂定协议；有待覆核的协定 hhI)' $  
ad valorem duty 从价税；按值征税 PRB{VC<k  
ad valorem duty system 从价税制 tPfFqqT  
ad valorem fee 从价费 =ll=)"O  
ad valorem tariff 从价关税 JC#>Td  
additional allowance 额外免税额 k2 Q qZxm!  
additional amount for unexpired risk 未过期风险的额外款额 Sr_VL:Gg  
additional assessable profit 补加应评税利润 57,dw-|xi  
additional assessment 补加评税 7KjUW\mN2Z  
additional commitment 额外承担 !>z:m!MlQ  
additional commitment vote 额外承担拨款 %|"g/2sF[G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +q<B.XxkA  
additional dependent parent allowance 供养父母额外免税额 ]J7Qgp)i  
additional provision 额外拨款 $s5a G)?7  
additional stamp duty 附加印花税 sOU_j:A80;  
additional tax 补加税罚款；补加税款 ut2~rRiK  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P\nC?!Q%c  
adjudged bankrupt 被裁定破产 ^W?Z  
adjudicated bankrupt 裁定破产人 TX [%(ft  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #z'uRHx%=0  
adjudication of bankruptcy 裁定破产；宣告破产 od' /%  
adjudication of insolvency 裁定无力偿还债务 fbvbz3N
 
adjusted actual 经调整的实数；调整后的实数 ;]sYf  
adjusted current assets 经调整的流动资产；调整后的流动资产 BX+.0M  
adjusted figure 经调整的数字；调整后的数额 t.Nb?/  
adjusted liabilities 经调整的负债；调整后的负债 XT>.`, sv  
adjusted loss 经调整的亏损；调整后的亏损 0k,-;j,  
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 `D$JvN  
adjusted profit 经调整的利润；调整后的利润 M]]pTU((  
adjusted surplus 经调整的盈余额；调整后的盈余额 WjSc/3Qy  
adjusted value 经调整的价值；调整后的价值 (la[KqqCO  
adjustment 调整；修订；理算〔保险〕 LOy0hN-$b  
adjustment centre 调剂中心 o=J9  
adjustment lag 调整过程的时间差距；调整时差 iy\nio`  
adjustment mechanism 调整机制 )wtaKF.-  
adjustment of loss 亏损调整 a=$t&7;,  
adjustment process 调整过程；调整程序 ).HDru-2  
adjustment range 调整幅度 5P hX"7  
administered exchange rate 受管制汇率 BH@)QVs-