[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: 6is+ \  
<X97W\  
A share Ａ股；甲类股份 P=9sP:[f6  
abatement of tax 减税；减扣免税额 K TE*Du  
ABN AMRO Bank N.V. 荷兰银行 q}g0- Da  
above-the-line expenditure 线上项目支出；经常预算支出 vL"n
oLs  
above-the-line receipt 线上项目收入；经常预算收入 =7-kD3  
ABSA Asia Limited 南非联合亚洲有限公司 %uP/v\l  
absolute change 绝对数值变更 8L@@UUjr  
absolute expenditure 实际开支 6p,}?6^  
absolute guideline figure 绝对准则数字 2|M,#2E-  
absolute interest 绝对权益 TQ {8 ee{  
absolute order of discharge 绝对破产解除令 oye/tEMG  
absolute profit margin 绝对利润幅度 u
n,W{*s8*  
absolute value 实值；绝对值 aJ]t1  
absolutely vested interest 绝对既得权益 ,zBc-Cm  
absorbed cost 已吸收成本；已分摊成本 \/y&l\ k)  
absorption 吸收；分摊；合并 B,4GxoX`  
absorption rate 吸收率；摊配率；分摊率 7tY~8gQel  
ACB Finance Limited 亚洲商业财务有限公司 t $Ua&w  
acceptable form of reciprocity 合理的互惠条件 :3}K $  
acceptable rate 适当利率；适当汇率 <&t[E0mU  
acceptance agreement 承兑协议 yN}<l%  
acceptance for honour 参加承兑 =G rg  
acceptor 承兑人；接受人；受票人 2+LvlS)C  
acceptor for honour 参加承兑人 %NL7XU[~  
accident insurance 意外保险 iW?NxP  
Accident Insurance Association of Hong Kong 香港意外保险公会 kN vNV(4  
accident insurance scheme 意外保险计划 ?Y$3R"p@3`  
accident year basis 意外年度基准 I]d?F:cdX  
accommodation 通融；贷款 /-3)^R2H  
accommodation bill 通融票据；空头票据 DsiyN:o'+  
accommodation party 汇票代发人 baf@"P9@\A  
account balance 帐户余额；帐户结余 {JcMJZ3  
account book 帐簿 Pv8AWQQJ  
account collected in advance 预收款项 CT{X$N  
account current book 往来帐簿 gLg\W3TOi  
account of after-acquired property 事后取得的财产报告 00A2[gO9  
account of defaulter 拖欠帐目 O<0-`=W,a  
account payable 应付帐款 TrHUM4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 K5d>{c  
account receivable 应收帐款 Vao3&#D8  
account receivable report 应收帐款报表 Bq\WG= Fd  
account statement 结单；帐单；会计财务报表 ?kc,} /4  
account title 帐户名称；会计科目 4wwRNu*  
accountant's report 会计师报告 Sj4@pMh4  
Accountant's Report Rules 会计师报告规则 V ;M'd@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 G9> 0w)r  
Accounting Arrangements 《会计安排》 S3/Z]?o  
accounting basis 会计基础 lN::veD  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y{m1\s/o  
Accounting Circular 《会计通告》 FBI^}^#_  
accounting class 会计类别  ^eqq|(<K  
accounting date 记帐日期；会计结算日期 0OVxx> p/x  
accounting for money 款项核算 mY]R~:  
Accounting Officer 会计主任 _5768G`P  
accounting period 会计报告期；会计期 &e
X^ll  
accounting policy 会计政策；会计方针 g*:f#u5  
accounting practice 会计惯例 %XWb|-=  
accounting principle 会计准则 :B4X/  
accounting record 会计记录 ?u M2|Nk  
accounting report 会计报告 9=MxuBl  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zQ,ymfT  
Accounting Society of China 中国会计学会 ljj}XJQ  
accounting statement 会计报表 G]fx 3=  
accounting system 会计制度；会计系统 EXbh yg
 
accounting transaction 会计事项；帐务交易 l'(7p`?  
accounting treatment 会计处理 sMqAuhw$.  
accounting year 会计年度 H52] Zm  
accretion 增值；添加 y+a]?`2  
accrual 应计项目；应累算数目 v!?>90a  
accrual basis 应计制；权责发生制 SNf*2~uq)  
accrual basis accounting 应计制会计；权责发生制会计 q\\52:\  
accrue 应累算；应计 25`6V>\  
accrued benefit 应累算利益 Y-c_ 2 )  
accrued charges 应计费用 p\/;^c`7  
accrued cumulative preference share dividend 应累算的累积优先股股息 '${xZrzmt  
accrued expenses 应累算费用 2UjQ!g`  
accrued interest payable 应付利息；应计未付利息 Y[ toN9,  
accrued interest receivable 应收利息；应计未收利息 /*{s1Zcb  
accrued right 累算权益 /=ro$@  
accruing profit 应累算的利润 o8ADAU"  
accumulated fiscal reserve 累积财政储备 } Z}4_/E  
accumulated profit 累积利润；滚存溢利 rQPV@J]:  
accumulated reserve 累积储备 2=xjgK  
accumulation of surplus income 累积收益盈余 wloQk(T<W  
acquired assets 既得资产 &p#.m"Oon  
acquisition 收购；购置；取得 [CJr8Qn  
acquisition cost 购置成本 2p|[yZ  
acquisition expenses 购置费用 *J] }bX  
acquisition of 100% interest 收购全部股权 E h>qUa  
acquisition of control 取得控制权 ~!a~ -:#  
acquisition of fixed assets 购置固定资产 ue{0X\[P<  
acquisition of shell “买壳” 3]}wZY0  
acquisition price 收购价 G4eY}3F7,4  
act of God 天灾 hb
v>Jjd  
acting partner 执事合伙人 0 lsX~d'W  
active market 买卖活跃的市场；交投畅旺的市场；旺市 p+bT{:  
active partner 积极参与的合伙人 7nAB^~)6l  
active trading 交投活跃 DkGC+Dw  
actual circulation 实际流通 zDO`w0N  
actual cost 实际成本 [1{uK&$e  
actual expenditure 实际开支；实际支出 8(c,b  
actual income 实际入息；实际收入；实际收益 *XZlnO  
actual market 现货市场 9My |G)M6  
actual price 现货价；实际价格 48 `k"Uy  
actual profit 实际利润 t LZ4<wc  
actual quotation 实盘；实际价位；实际报价 qXJBLIG  
actual year basis 按实际年度计算 PYp<eo\  
actuals 实货  @NS=  
actuarial investigation 精算调查 Y^-faL7*\  
actuarial principle 精算原则 3jB5F0
^r1  
actuarial report 精算师报告 "eiZZSz  
Actuarial Society of Hong Kong 香港精算学会 4 u!)QG  
actuarial valuation 精算师估值 H jm  
actuary 精算师 yH0BNz8V  
ad referendum agreement 暂定协议；有待覆核的协定 0HRLTgIC  
ad valorem duty 从价税；按值征税 8QN#PaY  
ad valorem duty system 从价税制 OZ6gu$ n*  
ad valorem fee 从价费 6Tn.56X  
ad valorem tariff 从价关税 pIy+3&\e;  
additional allowance 额外免税额 Hki  
additional amount for unexpired risk 未过期风险的额外款额 W7QcDR y6  
additional assessable profit 补加应评税利润 -W5ml @  
additional assessment 补加评税 HTz&h#)JQ  
additional commitment 额外承担 ~;A36M-[.  
additional commitment vote 额外承担拨款 tGcp48R-:+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :NJ(QkTZv  
additional dependent parent allowance 供养父母额外免税额 M/X&zr  
additional provision 额外拨款 8
e9ZgC|  
additional stamp duty 附加印花税 5P'<X p  
additional tax 补加税罚款；补加税款 G92Ya^`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ' ?3e1  
adjudged bankrupt 被裁定破产 IOx9".  
adjudicated bankrupt 裁定破产人 -_@3!X1~i+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 PO,mg?JG(  
adjudication of bankruptcy 裁定破产；宣告破产 CnT]uU  
adjudication of insolvency 裁定无力偿还债务 kCWaji_x%  
adjusted actual 经调整的实数；调整后的实数 O.%' 47A  
adjusted current assets 经调整的流动资产；调整后的流动资产 u"*@k^}(  
adjusted figure 经调整的数字；调整后的数额 ep-~;?  
adjusted liabilities 经调整的负债；调整后的负债 SW ^F  
adjusted loss 经调整的亏损；调整后的亏损 B=mk@gX,G  
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 ]YP J.[n  
adjusted profit 经调整的利润；调整后的利润 %B&y^mZv*\  
adjusted surplus 经调整的盈余额；调整后的盈余额 H +O7+=&  
adjusted value 经调整的价值；调整后的价值 *-gd k9  
adjustment 调整；修订；理算〔保险〕 `J%iFm/5*  
adjustment centre 调剂中心 t<Iy`r71  
adjustment lag 调整过程的时间差距；调整时差 u&HLdSHe  
adjustment mechanism 调整机制 9 -\.|5;:  
adjustment of loss 亏损调整 GS%ACk  
adjustment process 调整过程；调整程序 l cHqg   
adjustment range 调整幅度 h#ogL-UU  
administered exchange rate 受管制汇率 hP1H/=~