[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: :Awwt0  
ug9Ja)1|  
A share Ａ股；甲类股份 *
~PB  
abatement of tax 减税；减扣免税额 /TMVPnvz.  
ABN AMRO Bank N.V. 荷兰银行 xA3_W  
above-the-line expenditure 线上项目支出；经常预算支出 +~5Lo'^  
above-the-line receipt 线上项目收入；经常预算收入 sp\6-*F  
ABSA Asia Limited 南非联合亚洲有限公司 ( JbRhcg  
absolute change 绝对数值变更 XJ7B
?Zg  
absolute expenditure 实际开支 OxJHhF  
absolute guideline figure 绝对准则数字 >WZ.Dj0n  
absolute interest 绝对权益 7!M;
?Y  
absolute order of discharge 绝对破产解除令 [G_ ;78  
absolute profit margin 绝对利润幅度 (Y~/9a4X  
absolute value 实值；绝对值 #wyceEa  
absolutely vested interest 绝对既得权益 i+`8$uz  
absorbed cost 已吸收成本；已分摊成本 C6e5*S  
absorption 吸收；分摊；合并 v[$e{Dz(  
absorption rate 吸收率；摊配率；分摊率 ;~F*2)  
ACB Finance Limited 亚洲商业财务有限公司 {QEvc  
acceptable form of reciprocity 合理的互惠条件 3o rSk  
acceptable rate 适当利率；适当汇率 K3zY-yIco  
acceptance agreement 承兑协议 @1j*\gYz  
acceptance for honour 参加承兑 (#dR\Di  
acceptor 承兑人；接受人；受票人 \;XJ$~>  
acceptor for honour 参加承兑人 w"v96%"Y  
accident insurance 意外保险 qjRbsD>  
Accident Insurance Association of Hong Kong 香港意外保险公会 3cJ'tRsp<  
accident insurance scheme 意外保险计划 =ls+vH40&  
accident year basis 意外年度基准 -c>3|bo  
accommodation 通融；贷款 4zs0+d+  
accommodation bill 通融票据；空头票据 \4 b^*`d  
accommodation party 汇票代发人 -o/Vp>_UOE  
account balance 帐户余额；帐户结余 DcxT6[  
account book 帐簿 <SE-:T]sBz  
account collected in advance 预收款项 Ja1`S+  
account current book 往来帐簿 V d J  
account of after-acquired property 事后取得的财产报告 HL{aqT2  
account of defaulter 拖欠帐目 Yv1yRoDv  
account payable 应付帐款 D?BegF  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4l0>['K&{  
account receivable 应收帐款 OIFjc0  
account receivable report 应收帐款报表 @Mya|zb  
account statement 结单；帐单；会计财务报表 ",~ZO<P  
account title 帐户名称；会计科目 LDegJer-v  
accountant's report 会计师报告 UK 6x]tE  
Accountant's Report Rules 会计师报告规则 EwBrOq`C  
accounting and auditing procedure 会计与审计程序；会计与核数程序
/
K2[`+-  
Accounting Arrangements 《会计安排》 "y8W5R5kL4  
accounting basis 会计基础 hrX/,D -c  
accounting by Official Receiver 破产管理署署长呈交的帐目 /Igz[P^\9  
Accounting Circular 《会计通告》 ?jmL4V2-f  
accounting class 会计类别 I*3>
>VN  
accounting date 记帐日期；会计结算日期 vAP1PQX;  
accounting for money 款项核算 ]R~ hzo  
Accounting Officer 会计主任 e=##X}4zZ  
accounting period 会计报告期；会计期 E!X>
C^  
accounting policy 会计政策；会计方针 z}SJ~WY'[  
accounting practice 会计惯例 |

7K>`  
accounting principle 会计准则 B
uvnY  
accounting record 会计记录 .8'c c8  
accounting report 会计报告 x'-gvbj!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (e;/Smol  
Accounting Society of China 中国会计学会 A pzC  
accounting statement 会计报表 E g&5tAyM  
accounting system 会计制度；会计系统 8yIBx%"4MH  
accounting transaction 会计事项；帐务交易 r 7R39#  
accounting treatment 会计处理 n+ H2cl }  
accounting year 会计年度 U `lp56  
accretion 增值；添加 3ylSO73R  
accrual 应计项目；应累算数目 ]fDb|s48  
accrual basis 应计制；权责发生制 uNEl]Q]<e]  
accrual basis accounting 应计制会计；权责发生制会计 id,'+<  
accrue 应累算；应计 IT#Li  
accrued benefit 应累算利益 p! k~ufU  
accrued charges 应计费用 |)d%3s\  
accrued cumulative preference share dividend 应累算的累积优先股股息 CY=lN5!J  
accrued expenses 应累算费用 { Mf-?_%  
accrued interest payable 应付利息；应计未付利息 ,n%b~.$:v5  
accrued interest receivable 应收利息；应计未收利息 ~ p'|A}9[/  
accrued right 累算权益 bp" @p:  
accruing profit 应累算的利润 3{qB<*!p"G  
accumulated fiscal reserve 累积财政储备 du0o4~-  
accumulated profit 累积利润；滚存溢利 b*tb$F  
accumulated reserve 累积储备 e2fv  %  
accumulation of surplus income 累积收益盈余 *oLDy1<  
acquired assets 既得资产 x44V 9-o  
acquisition 收购；购置；取得 HS*Y%*  
acquisition cost 购置成本 $[Ut])4 ~  
acquisition expenses 购置费用 {\k }:)  
acquisition of 100% interest 收购全部股权 8mOGEx  
acquisition of control 取得控制权 K8&) kfyI  
acquisition of fixed assets 购置固定资产 - G7)Y:  
acquisition of shell “买壳” UvU@3[fw  
acquisition price 收购价 #I MaN%  
act of God 天灾 8*Fn02 p  
acting partner 执事合伙人 n2_;:=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "J*>g(H53  
active partner 积极参与的合伙人 s;l"'6:_  
active trading 交投活跃 Z{t `f[  
actual circulation 实际流通 FbMtor  
actual cost 实际成本 .*n*eeD
,  
actual expenditure 实际开支；实际支出 }tBw<7fe  
actual income 实际入息；实际收入；实际收益 !5h8sD;  
actual market 现货市场 g9;s3qXiG  
actual price 现货价；实际价格 %TAS4hnu%  
actual profit 实际利润 a>-qHX-l  
actual quotation 实盘；实际价位；实际报价 X. Ur`X  
actual year basis 按实际年度计算 qnQ".  
actuals 实货 /oJ &\p I  
actuarial investigation 精算调查 ]a.^F
 
actuarial principle 精算原则 MSBrI3MqQ  
actuarial report 精算师报告 G$KQgUN~[  
Actuarial Society of Hong Kong 香港精算学会 R -<8j`[0  
actuarial valuation 精算师估值 ZI4dD.B  
actuary 精算师 v>nBdpjXh  
ad referendum agreement 暂定协议；有待覆核的协定 E ?bqEW (  
ad valorem duty 从价税；按值征税 !/a6;:_y  
ad valorem duty system 从价税制 6W
Is*$T2*  
ad valorem fee 从价费 eU`O=uE   
ad valorem tariff 从价关税 p{v*/<.;  
additional allowance 额外免税额 X!ldL|Ua%  
additional amount for unexpired risk 未过期风险的额外款额 b>i5r$S8G  
additional assessable profit 补加应评税利润 Tb;,t=;u  
additional assessment 补加评税 liy/
uZ  
additional commitment 额外承担 >z /.8!#Q  
additional commitment vote 额外承担拨款 ]t&^o**  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #*w)rGkU2  
additional dependent parent allowance 供养父母额外免税额 %CnNu  
additional provision 额外拨款 z Fj|E  
additional stamp duty 附加印花税 ,uNJz-B8  
additional tax 补加税罚款；补加税款 lup2>"?*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~H   
adjudged bankrupt 被裁定破产 VpB)5>  
adjudicated bankrupt 裁定破产人 L<iRqayn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 SO STtuT  
adjudication of bankruptcy 裁定破产；宣告破产 MwQ4&z#wh  
adjudication of insolvency 裁定无力偿还债务 5D<ZtsXE  
adjusted actual 经调整的实数；调整后的实数 x@/:{B  
adjusted current assets 经调整的流动资产；调整后的流动资产 y3j"vKG  
adjusted figure 经调整的数字；调整后的数额 Og@{6>  
adjusted liabilities 经调整的负债；调整后的负债 \RPwSx  
adjusted loss 经调整的亏损；调整后的亏损 hosY`"X  
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 zG/? wP"  
adjusted profit 经调整的利润；调整后的利润 G3]#Du  
adjusted surplus 经调整的盈余额；调整后的盈余额 SsZSR.tD  
adjusted value 经调整的价值；调整后的价值 D:IG;Rsc  
adjustment 调整；修订；理算〔保险〕 h<>yzr3fN  
adjustment centre 调剂中心 '+vmC*-I(  
adjustment lag 调整过程的时间差距；调整时差 QS\wtTXj  
adjustment mechanism 调整机制 }(XKy!G6  
adjustment of loss 亏损调整 D*PEIsV  
adjustment process 调整过程；调整程序 -])=\n!=  
adjustment range 调整幅度 75>Ok/  
administered exchange rate 受管制汇率 TXyiC S3