[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: am WIA`n=  
cRPy5['E  
A share Ａ股；甲类股份 l&Fx< W  
abatement of tax 减税；减扣免税额 fwyz|>H_Y(  
ABN AMRO Bank N.V. 荷兰银行 $/i;UUd  
above-the-line expenditure 线上项目支出；经常预算支出 ;S>ml  
above-the-line receipt 线上项目收入；经常预算收入 QEL3b4Vm  
ABSA Asia Limited 南非联合亚洲有限公司 5|[\Se#  
absolute change 绝对数值变更 `_e1LEH  
absolute expenditure 实际开支 [\i1I`7pE  
absolute guideline figure 绝对准则数字 rFv=j:8  
absolute interest 绝对权益 FJ&?My,=J  
absolute order of discharge 绝对破产解除令 gJn_8\,C>Q  
absolute profit margin 绝对利润幅度 ^nL_*+V`f  
absolute value 实值；绝对值 W^nG\"T^  
absolutely vested interest 绝对既得权益 Y1FP |  
absorbed cost 已吸收成本；已分摊成本 5E|/ n(  
absorption 吸收；分摊；合并 QXT*O  
absorption rate 吸收率；摊配率；分摊率 EEp,Z`  
ACB Finance Limited 亚洲商业财务有限公司 a U*cw
R  
acceptable form of reciprocity 合理的互惠条件 ,e>N9\*  
acceptable rate 适当利率；适当汇率 Q[F$6m%o  
acceptance agreement 承兑协议 oxm3R8S  
acceptance for honour 参加承兑 ~|)'vK8W  
acceptor 承兑人；接受人；受票人 FZtI
C77X5  
acceptor for honour 参加承兑人 n|iO)L\9aB  
accident insurance 意外保险 PT`gAUCw  
Accident Insurance Association of Hong Kong 香港意外保险公会 RIl +QA  
accident insurance scheme 意外保险计划 &mvC<_1n  
accident year basis 意外年度基准 Z4Qq#iHZR  
accommodation 通融；贷款 ('p~h-9Vi  
accommodation bill 通融票据；空头票据 SfwAMNCe  
accommodation party 汇票代发人 <yrl_vl{  
account balance 帐户余额；帐户结余 ugt|'i  
account book 帐簿 *e05{C:kS  
account collected in advance 预收款项 -5yEd>Z  
account current book 往来帐簿 Y;XEC;PXD  
account of after-acquired property 事后取得的财产报告 DbkKmv&  
account of defaulter 拖欠帐目 y|%rW  
account payable 应付帐款 gg%OOvaj5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {^ ^)bf|1'  
account receivable 应收帐款 Cc,,e`  
account receivable report 应收帐款报表 RoWGQney  
account statement 结单；帐单；会计财务报表 m;nT ?kv  
account title 帐户名称；会计科目 A|d(5{:N  
accountant's report 会计师报告 DrB PC@^  
Accountant's Report Rules 会计师报告规则 /g!', r,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 t/aT  
Accounting Arrangements 《会计安排》 7].FdjT.  
accounting basis 会计基础 vN%SN>=L<  
accounting by Official Receiver 破产管理署署长呈交的帐目 mMvt#+O  
Accounting Circular 《会计通告》 8FT
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accounting class 会计类别 v [ 4J0  
accounting date 记帐日期；会计结算日期 =7mn= w?  
accounting for money 款项核算 5}4r'P$m:  
Accounting Officer 会计主任 0xM\+R~,  
accounting period 会计报告期；会计期 1yN/+Rq  
accounting policy 会计政策；会计方针 0Y9\,y_  
accounting practice 会计惯例 FHS6
Mk26  
accounting principle 会计准则 Z;QbqMj  
accounting record 会计记录 <k&Q"X:"  
accounting report 会计报告 3R[5prE<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #yv_Eb02  
Accounting Society of China 中国会计学会 Vn6g(:\w  
accounting statement 会计报表 +idj,J|  
accounting system 会计制度；会计系统 _$?SKid|o  
accounting transaction 会计事项；帐务交易 >I3#ALF  
accounting treatment 会计处理 x%JtI'sg  
accounting year 会计年度 ^MGgFS]G  
accretion 增值；添加 x\Bl^ 1&  
accrual 应计项目；应累算数目 :YU_ \EV  
accrual basis 应计制；权责发生制 X99:/3MXB'  
accrual basis accounting 应计制会计；权责发生制会计 H1>}E5^?  
accrue 应累算；应计  c6;tbL  
accrued benefit 应累算利益 XOzd{  
accrued charges 应计费用 54w..8'  
accrued cumulative preference share dividend 应累算的累积优先股股息 Dxu2rz!li-  
accrued expenses 应累算费用 &C+pen)Z  
accrued interest payable 应付利息；应计未付利息 *;wPAQE  
accrued interest receivable 应收利息；应计未收利息 &oTUj'$  
accrued right 累算权益 ;aip1Df  
accruing profit 应累算的利润 %11&8Fp1s  
accumulated fiscal reserve 累积财政储备 0S0 ?\r  
accumulated profit 累积利润；滚存溢利 bBBW7',[a  
accumulated reserve 累积储备 ^|?/ y=  
accumulation of surplus income 累积收益盈余 wG4=[d  
acquired assets 既得资产 |>(;gr/5(  
acquisition 收购；购置；取得 G-[fz  
acquisition cost 购置成本 |~Hlv^6H  
acquisition expenses 购置费用 +v3@WdLcD  
acquisition of 100% interest 收购全部股权 mVN^X/L(y  
acquisition of control 取得控制权 0Kxc$c  
acquisition of fixed assets 购置固定资产 hTZaI*  
acquisition of shell “买壳” y_:i'Ri.  
acquisition price 收购价 Rdd[b?  
act of God 天灾 NuKktQd  
acting partner 执事合伙人 6u`E{$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 oO-kO!59y  
active partner 积极参与的合伙人 x8xSA*@k  
active trading 交投活跃 G%w hOIFRq  
actual circulation 实际流通 j_VTa/   
actual cost 实际成本 UUGwXq96i  
actual expenditure 实际开支；实际支出 GpV
"KVJJ/  
actual income 实际入息；实际收入；实际收益 A"8`5qa  
actual market 现货市场 SyFOf  
actual price 现货价；实际价格 Bkvh]k;F8  
actual profit 实际利润 /pZ]:.A  
actual quotation 实盘；实际价位；实际报价 b/:&iG;
 
actual year basis 按实际年度计算 IPK.  
actuals 实货 j'#M'W3@  
actuarial investigation 精算调查 Nh7+Vl  
actuarial principle 精算原则 KPIc?|o/6  
actuarial report 精算师报告 ."<mL}Fi(  
Actuarial Society of Hong Kong 香港精算学会 i>w'$ {  
actuarial valuation 精算师估值 T> cvV  
actuary 精算师 )'BuRN8  
ad referendum agreement 暂定协议；有待覆核的协定 p}%T`e=Z9  
ad valorem duty 从价税；按值征税 Ly1V@  
ad valorem duty system 从价税制 Mvq5s+.  
ad valorem fee 从价费 ^| L@f  
ad valorem tariff 从价关税 6vySOVMj  
additional allowance 额外免税额 =Jd('r  
additional amount for unexpired risk 未过期风险的额外款额 yES+0D5<  
additional assessable profit 补加应评税利润 P MzPe"3M  
additional assessment 补加评税 _Gv[ D  
additional commitment 额外承担 7yGc@kJ?  
additional commitment vote 额外承担拨款 N6Mo|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,"~#s
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additional dependent parent allowance 供养父母额外免税额 &L[7jA'[J  
additional provision 额外拨款 w,fA-*bZ 0  
additional stamp duty 附加印花税 O`_!G`E  
additional tax 补加税罚款；补加税款 X#KC<BXw,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;Ll/rJ:*  
adjudged bankrupt 被裁定破产 8.4
1EKr2  
adjudicated bankrupt 裁定破产人 zi7,? bD  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 n4Od4&r  
adjudication of bankruptcy 裁定破产；宣告破产 c+:LDc3!Gb  
adjudication of insolvency 裁定无力偿还债务 SXfuPM  
adjusted actual 经调整的实数；调整后的实数  B@Acm  
adjusted current assets 经调整的流动资产；调整后的流动资产 f$Fa*O-  
adjusted figure 经调整的数字；调整后的数额 ;fL
YO6  
adjusted liabilities 经调整的负债；调整后的负债 / 4
P+  
adjusted loss 经调整的亏损；调整后的亏损 B]Vnu7  
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 $\BRX\6(-  
adjusted profit 经调整的利润；调整后的利润 ,f ..46G  
adjusted surplus 经调整的盈余额；调整后的盈余额 0J-]  
adjusted value 经调整的价值；调整后的价值 ^.5`jdk  
adjustment 调整；修订；理算〔保险〕 EHk(\1!V  
adjustment centre 调剂中心 n]$50_@  
adjustment lag 调整过程的时间差距；调整时差 #w\Bc\  
adjustment mechanism 调整机制 T=6fZ; 7  
adjustment of loss 亏损调整 /[Oo*}Dc=F  
adjustment process 调整过程；调整程序 *k)v#;B  
adjustment range 调整幅度 :<$B o  
administered exchange rate 受管制汇率 bvY'=