[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: +Y_Q?/M@8  
[J[ysW})W  
A share Ａ股；甲类股份 N
XC~
#oG  
abatement of tax 减税；减扣免税额 !xJLeQFJI]  
ABN AMRO Bank N.V. 荷兰银行 7=9A_4G!  
above-the-line expenditure 线上项目支出；经常预算支出 BZnp #}f  
above-the-line receipt 线上项目收入；经常预算收入 R]V~IDs   
ABSA Asia Limited 南非联合亚洲有限公司 6z%&A]6k:  
absolute change 绝对数值变更 -;W\f<q]  
absolute expenditure 实际开支 3(Hj7d7'}  
absolute guideline figure 绝对准则数字 (@N~ j&
  
absolute interest 绝对权益 4okHAv8;  
absolute order of discharge 绝对破产解除令 ru(?a~lF8~  
absolute profit margin 绝对利润幅度 sWqPw}/3>
 
absolute value 实值；绝对值 ;@=@N9qK  
absolutely vested interest 绝对既得权益 i75?*ld  
absorbed cost 已吸收成本；已分摊成本 ePIly)=X  
absorption 吸收；分摊；合并 0e7O#-  
absorption rate 吸收率；摊配率；分摊率 -Ihn<<uE?  
ACB Finance Limited 亚洲商业财务有限公司 VdjU2d  
acceptable form of reciprocity 合理的互惠条件 9/8@  
acceptable rate 适当利率；适当汇率 dd @COP?  
acceptance agreement 承兑协议 8_sU8q*s  
acceptance for honour 参加承兑 -Lz1#Sk]A  
acceptor 承兑人；接受人；受票人 * 7zN  
acceptor for honour 参加承兑人 GSUOMy[M-  
accident insurance 意外保险 Y_aP:+  
Accident Insurance Association of Hong Kong 香港意外保险公会 ePu2t3E  
accident insurance scheme 意外保险计划  CU7iva  
accident year basis 意外年度基准 ?$`1%Y9  
accommodation 通融；贷款 l72 ie  
accommodation bill 通融票据；空头票据 sbq44L)  
accommodation party 汇票代发人 R+@sHsZ@  
account balance 帐户余额；帐户结余 nFf\tf%8  
account book 帐簿 (pRy1DH~  
account collected in advance 预收款项  0N} wD-  
account current book 往来帐簿 2=Vkjh-  
account of after-acquired property 事后取得的财产报告 0YsN82IDD  
account of defaulter 拖欠帐目 '6Z/-V4k  
account payable 应付帐款 xYzcV%-Pm  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 } X W#?l  
account receivable 应收帐款 gw}7%U`T9  
account receivable report 应收帐款报表 rwV u?W  
account statement 结单；帐单；会计财务报表 z?b(|f\!  
account title 帐户名称；会计科目 %l]rQjV-  
accountant's report 会计师报告 2kmna/Qa6  
Accountant's Report Rules 会计师报告规则 ~n]2)>6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Br.$L  
Accounting Arrangements 《会计安排》 m%[
2x#  
accounting basis 会计基础 B2Awdw3=g  
accounting by Official Receiver 破产管理署署长呈交的帐目 ko7-%+0|]  
Accounting Circular 《会计通告》 a\H txR8L  
accounting class 会计类别 1dgN10  
accounting date 记帐日期；会计结算日期 j{Qbzczy,  
accounting for money 款项核算 Z:o' +oh  
Accounting Officer 会计主任 7=M'n;!Mh  
accounting period 会计报告期；会计期 2Yg[8Tm#  
accounting policy 会计政策；会计方针 Z({`9+/>u  
accounting practice 会计惯例 #dn%KMo2r  
accounting principle 会计准则 ~]t2?SqNm  
accounting record 会计记录 1H2u,{O  
accounting report 会计报告 L-X _b3E\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3!L<=X  
Accounting Society of China 中国会计学会 JwG5#CFu^  
accounting statement 会计报表
:O@,Z_"  
accounting system 会计制度；会计系统 Q/9vDv  
accounting transaction 会计事项；帐务交易 _R!!4Hp<Q  
accounting treatment 会计处理 :N'[
de  
accounting year 会计年度 ]qP}
\+:  
accretion 增值；添加  M$-(4 0  
accrual 应计项目；应累算数目 gCBZA;/  
accrual basis 应计制；权责发生制 YaE['a  
accrual basis accounting 应计制会计；权责发生制会计 `efH(  
accrue 应累算；应计 Zn=JmZ  
accrued benefit 应累算利益 9[]"%6  
accrued charges 应计费用 gV.Pg[[1  
accrued cumulative preference share dividend 应累算的累积优先股股息 DuC u6j  
accrued expenses 应累算费用 G QB^  
accrued interest payable 应付利息；应计未付利息 fB ,!|u  
accrued interest receivable 应收利息；应计未收利息 YI(OrR;V  
accrued right 累算权益 0R!}}*Ee>q  
accruing profit 应累算的利润 )bN 3-_  
accumulated fiscal reserve 累积财政储备 @BQBNGR1  
accumulated profit 累积利润；滚存溢利 r3bvuq,6$  
accumulated reserve 累积储备 J$ih|nP  
accumulation of surplus income 累积收益盈余 moM&2rgdrQ  
acquired assets 既得资产 EA{*%9 A  
acquisition 收购；购置；取得 ST[1'T+L  
acquisition cost 购置成本 X72X:"  
acquisition expenses 购置费用 ';L^mxh  
acquisition of 100% interest 收购全部股权 8J(zWV7 r  
acquisition of control 取得控制权 1Qe!  
acquisition of fixed assets 购置固定资产 v}*u[GWl]  
acquisition of shell “买壳” kAF}*&Kzd~  
acquisition price 收购价 L"^366M!  
act of God 天灾 ny?m&;^r:  
acting partner 执事合伙人 7|eSvC  
active market 买卖活跃的市场；交投畅旺的市场；旺市 aiX;D/t?  
active partner 积极参与的合伙人 F>-@LOqHy  
active trading 交投活跃 2B?i2[a,  
actual circulation 实际流通 MldL"*HW:  
actual cost 实际成本 ob5nk^y  
actual expenditure 实际开支；实际支出 59J$SE  
actual income 实际入息；实际收入；实际收益  YaZ"&i  
actual market 现货市场 vgp%;-p(  
actual price 现货价；实际价格 1kw4'#J8  
actual profit 实际利润 U4I` xw'  
actual quotation 实盘；实际价位；实际报价 WMl^XZO  
actual year basis 按实际年度计算 X|B;>q
 
actuals 实货 E&tmWOMj>  
actuarial investigation 精算调查 "}aM*(l+\  
actuarial principle 精算原则 A =#-u&l  
actuarial report 精算师报告 m-FDCiN>  
Actuarial Society of Hong Kong 香港精算学会 =]mx"0i[  
actuarial valuation 精算师估值 '9Odw@tp  
actuary 精算师 "@?kxRn!  
ad referendum agreement 暂定协议；有待覆核的协定 o-Fle, qf  
ad valorem duty 从价税；按值征税 6 &Aa b56  
ad valorem duty system 从价税制 "LaX_0t)  
ad valorem fee 从价费 +\$|L+@Z  
ad valorem tariff 从价关税 ~TR|Pv  
additional allowance 额外免税额 }? '9L:  
additional amount for unexpired risk 未过期风险的额外款额 [)0k}  
additional assessable profit 补加应评税利润 *pUV-^uo  
additional assessment 补加评税 fhWD>;%F%  
additional commitment 额外承担 IGV.0l  
additional commitment vote 额外承担拨款 '*Mb .s"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O7*i;$!R  
additional dependent parent allowance 供养父母额外免税额 ~*]`XL.-  
additional provision 额外拨款 myX0<j3G5  
additional stamp duty 附加印花税 G")EE# W$}  
additional tax 补加税罚款；补加税款 .TS=[WGMS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cyeDZ)  
adjudged bankrupt 被裁定破产 [t)i\ }V  
adjudicated bankrupt 裁定破产人 Y rnqi-P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8J U~Q  
adjudication of bankruptcy 裁定破产；宣告破产 ov> L-  
adjudication of insolvency 裁定无力偿还债务 z6r/ w  
adjusted actual 经调整的实数；调整后的实数 xTJ5Vg
G  
adjusted current assets 经调整的流动资产；调整后的流动资产 X_@@v|UF  
adjusted figure 经调整的数字；调整后的数额 ~y^lNgujO  
adjusted liabilities 经调整的负债；调整后的负债 $s!meg@s  
adjusted loss 经调整的亏损；调整后的亏损 y .<Y]m  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 %"fKZ  
adjusted profit 经调整的利润；调整后的利润 m6<0 hP  
adjusted surplus 经调整的盈余额；调整后的盈余额 C>VZf,JE1  
adjusted value 经调整的价值；调整后的价值 !jnIXvT1qy  
adjustment 调整；修订；理算〔保险〕 fG5}'8  
adjustment centre 调剂中心 *lO+^\HXD  
adjustment lag 调整过程的时间差距；调整时差 SnU{ZGR>sP  
adjustment mechanism 调整机制 >g2
.z>  
adjustment of loss 亏损调整 6u;(R0n  
adjustment process 调整过程；调整程序 3mz>Y*^?0  
adjustment range 调整幅度 N\&;R$[9:  
administered exchange rate 受管制汇率 dF]8>jBOL