[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: >Cr\y  
ZnW@YC#9   
A share Ａ股；甲类股份 W!T"m)S  
abatement of tax 减税；减扣免税额 M.q=p[  
ABN AMRO Bank N.V. 荷兰银行 xSMt*]=9  
above-the-line expenditure 线上项目支出；经常预算支出 o}$1Ay*q`  
above-the-line receipt 线上项目收入；经常预算收入 #8XL :I  
ABSA Asia Limited 南非联合亚洲有限公司 7f{=w, U  
absolute change 绝对数值变更 !bnyJA  
absolute expenditure 实际开支 1}%B%*N  
absolute guideline figure 绝对准则数字 lpB3&H8&  
absolute interest 绝对权益 W-efv
 
absolute order of discharge 绝对破产解除令 *L4`$@l8  
absolute profit margin 绝对利润幅度 "IQ/LbOqm_  
absolute value 实值；绝对值 ;30nd=  
absolutely vested interest 绝对既得权益 #,d I$gY  
absorbed cost 已吸收成本；已分摊成本 em{(4!W>  
absorption 吸收；分摊；合并 n'1'!J;
Q  
absorption rate 吸收率；摊配率；分摊率 O%8EZyu  
ACB Finance Limited 亚洲商业财务有限公司 vy9 w$ls  
acceptable form of reciprocity 合理的互惠条件 9$qm
>,o  
acceptable rate 适当利率；适当汇率 d5`3wd]]'v  
acceptance agreement 承兑协议 *{ {b~$  
acceptance for honour 参加承兑 Z?5V4F:f  
acceptor 承兑人；接受人；受票人 'o_:^'c  
acceptor for honour 参加承兑人 V[o`\|<  
accident insurance 意外保险 G<|8?6bq#  
Accident Insurance Association of Hong Kong 香港意外保险公会 9iUrnG*  
accident insurance scheme 意外保险计划 42J{aJVH  
accident year basis 意外年度基准 Jg}K.1Hs  
accommodation 通融；贷款 9h4({EE2t  
accommodation bill 通融票据；空头票据 EJ@p-}I!  
accommodation party 汇票代发人 gKYfQ+  
account balance 帐户余额；帐户结余
>TkE~7?l  
account book 帐簿 xG&)1sT#-\  
account collected in advance 预收款项 F8:vDv  
account current book 往来帐簿 +ZM)bbB  
account of after-acquired property 事后取得的财产报告 UcOk3{(z$q  
account of defaulter 拖欠帐目 d?`ny#,GB  
account payable 应付帐款 !$-\;<bZ w  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }G4ztiuG  
account receivable 应收帐款 npJt3 Y_I  
account receivable report 应收帐款报表 [Zei0O  
account statement 结单；帐单；会计财务报表 .sC?7O=  
account title 帐户名称；会计科目 z|E EVNFd&  
accountant's report 会计师报告 ,(8;y=wux  
Accountant's Report Rules 会计师报告规则 OyU  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >Cw<BIF  
Accounting Arrangements 《会计安排》 +_XzmjnDd  
accounting basis 会计基础 OxI/%yv-c  
accounting by Official Receiver 破产管理署署长呈交的帐目 "j;4 k.`h  
Accounting Circular 《会计通告》 q\m2EURco  
accounting class 会计类别 #]nx!*JNZ  
accounting date 记帐日期；会计结算日期 i;LXu%3\  
accounting for money 款项核算 'Vyt4^$%  
Accounting Officer 会计主任 T}V!`0vKw  
accounting period 会计报告期；会计期 5? hw !  
accounting policy 会计政策；会计方针 3)\8%Ox  
accounting practice 会计惯例 At7>V-f}  
accounting principle 会计准则 fFb_J`'ue  
accounting record 会计记录 ]gYz 4OT  
accounting report 会计报告 8!Vl
   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .pvi!NnL-  
Accounting Society of China 中国会计学会 &boOtl^  
accounting statement 会计报表 H ,Z;=N_  
accounting system 会计制度；会计系统 oD<k MK  
accounting transaction 会计事项；帐务交易 QUu}Xg:  
accounting treatment 会计处理 sZx/Ee   
accounting year 会计年度 =c/wplv*  
accretion 增值；添加 !O`(JSoG  
accrual 应计项目；应累算数目 #Q2Y&2`yGT  
accrual basis 应计制；权责发生制 T:5fc2Ngv  
accrual basis accounting 应计制会计；权责发生制会计 ]IoUwgpI)  
accrue 应累算；应计 U}[I   
accrued benefit 应累算利益 %Ev4]}2C1  
accrued charges 应计费用 :yUEkm8  
accrued cumulative preference share dividend 应累算的累积优先股股息 0g0i4IV  
accrued expenses 应累算费用 N[s}qmPha  
accrued interest payable 应付利息；应计未付利息 $GlWf  
accrued interest receivable 应收利息；应计未收利息 .zi_[  
accrued right 累算权益 zuUW|r  
accruing profit 应累算的利润 R8ZK]5{o  
accumulated fiscal reserve 累积财政储备 ;kY(<{2  
accumulated profit 累积利润；滚存溢利 28 ?\  
accumulated reserve 累积储备 8C*c{(4  
accumulation of surplus income 累积收益盈余 5H*\t 7  
acquired assets 既得资产 _lamn}(x0  
acquisition 收购；购置；取得 HZ'_r cv  
acquisition cost 购置成本 _f$^%?^  
acquisition expenses 购置费用 _d5QbTe  
acquisition of 100% interest 收购全部股权 i\,-oO  
acquisition of control 取得控制权 7Zlw^'q$:L  
acquisition of fixed assets 购置固定资产 eAE`#t  
acquisition of shell “买壳” r>o63Q:  
acquisition price 收购价 5`~PR :dN  
act of God 天灾 ~_/(t'9  
acting partner 执事合伙人 P-?0zF/T$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o,_?^'@  
active partner 积极参与的合伙人 e 9;~P}
  
active trading 交投活跃 gt@m?w(  
actual circulation 实际流通 kqFP)!37  
actual cost 实际成本 >m$1Xx4#GV  
actual expenditure 实际开支；实际支出 C{U?0!^  
actual income 实际入息；实际收入；实际收益 }H^+A77v  
actual market 现货市场 )h7<?@wv&  
actual price 现货价；实际价格 s.$3j$vT 8  
actual profit 实际利润 y*qVc E  
actual quotation 实盘；实际价位；实际报价 hb}+A=A=+  
actual year basis 按实际年度计算 Gefne[  
actuals 实货 |?,A]|j  
actuarial investigation 精算调查 sB7# ~pA  
actuarial principle 精算原则 ,U2*FZ["  
actuarial report 精算师报告 8 WXQOo8  
Actuarial Society of Hong Kong 香港精算学会 Sc;BCl{=|  
actuarial valuation 精算师估值 GPN]9  
actuary 精算师 AE[b },-[  
ad referendum agreement 暂定协议；有待覆核的协定 _852H$H\  
ad valorem duty 从价税；按值征税 JMC. w!  
ad valorem duty system 从价税制 4h|c<-`>t  
ad valorem fee 从价费 0Tx6zO  
ad valorem tariff 从价关税 F1*>y  
additional allowance 额外免税额 ZOh`(})hy  
additional amount for unexpired risk 未过期风险的额外款额 !|^|,"A)  
additional assessable profit 补加应评税利润 IG2r#N|C#  
additional assessment 补加评税 H?yK~bGQ  
additional commitment 额外承担 MTuV^0%jD  
additional commitment vote 额外承担拨款 CsGx@\jN  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v[1aWv:  
additional dependent parent allowance 供养父母额外免税额 H\ F:95  
additional provision 额外拨款 KcWN,!G  
additional stamp duty 附加印花税 wW>A_{Y  
additional tax 补加税罚款；补加税款 d;boIP`M;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 geru=7  
adjudged bankrupt 被裁定破产 ]cHgleHQ  
adjudicated bankrupt 裁定破产人 t}r' k/[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 f6hnTbJ  
adjudication of bankruptcy 裁定破产；宣告破产 d,k!qjf=r  
adjudication of insolvency 裁定无力偿还债务 hOjk3 k  
adjusted actual 经调整的实数；调整后的实数 lXW%FH6c+  
adjusted current assets 经调整的流动资产；调整后的流动资产 (7wc*#}  
adjusted figure 经调整的数字；调整后的数额 M?1Y,5  
adjusted liabilities 经调整的负债；调整后的负债 rV` #[d  
adjusted loss 经调整的亏损；调整后的亏损 XP!S$Q]D  
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 <cps2*'  
adjusted profit 经调整的利润；调整后的利润 8\&X2[oAD  
adjusted surplus 经调整的盈余额；调整后的盈余额 fK>L!=Q  
adjusted value 经调整的价值；调整后的价值 W=N+V
qK  
adjustment 调整；修订；理算〔保险〕 fDv2JdiU  
adjustment centre 调剂中心 J!dm-L  
adjustment lag 调整过程的时间差距；调整时差 f,U.7E  
adjustment mechanism 调整机制 !|S(Ms  
adjustment of loss 亏损调整 }bb;~  
adjustment process 调整过程；调整程序 ]C!gQq2'a  
adjustment range 调整幅度 kMIcK4.MH  
administered exchange rate 受管制汇率 ,0M_Bk"