[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: B+|Kjlt  
WA<v9#m  
A share Ａ股；甲类股份 a{L%7  
abatement of tax 减税；减扣免税额 <O(4
TO  
ABN AMRO Bank N.V. 荷兰银行 2jA{SY-  
above-the-line expenditure 线上项目支出；经常预算支出 8 `v-<J  
above-the-line receipt 线上项目收入；经常预算收入 h/QXPdV  
ABSA Asia Limited 南非联合亚洲有限公司 !4ocZmj\  
absolute change 绝对数值变更 ]}>2D,;  
absolute expenditure 实际开支 HDz5&7* .  
absolute guideline figure 绝对准则数字 {X!r8i  
absolute interest 绝对权益 S pIv#?  
absolute order of discharge 绝对破产解除令 P7[h-3+^  
absolute profit margin 绝对利润幅度 #>a\>iKQ2q  
absolute value 实值；绝对值 J@/kIrx  
absolutely vested interest 绝对既得权益 CQc+#nRe  
absorbed cost 已吸收成本；已分摊成本 \,'m</o~,  
absorption 吸收；分摊；合并 u%GEqruo[  
absorption rate 吸收率；摊配率；分摊率 pN,u
`[  
ACB Finance Limited 亚洲商业财务有限公司 G~]Uk*M q  
acceptable form of reciprocity 合理的互惠条件 T )&A2q  
acceptable rate 适当利率；适当汇率 8v6(qBK  
acceptance agreement 承兑协议 xBj9yu  
acceptance for honour 参加承兑 c^5~QGuQ  
acceptor 承兑人；接受人；受票人 WSPI|#Xr%  
acceptor for honour 参加承兑人 zF@/K`  
accident insurance 意外保险 O"+gQXe  
Accident Insurance Association of Hong Kong 香港意外保险公会 5p,RI&nlN  
accident insurance scheme 意外保险计划 &.F4b~A7  
accident year basis 意外年度基准 SjK  
accommodation 通融；贷款 h<h%*av|  
accommodation bill 通融票据；空头票据 %6t
:(z  
accommodation party 汇票代发人 `C,n0'PL.  
account balance 帐户余额；帐户结余 HRpte=`q  
account book 帐簿 JB\UKZXw  
account collected in advance 预收款项 +Z,;,5'5G  
account current book 往来帐簿 2/U.|*mH  
account of after-acquired property 事后取得的财产报告 NYhB'C2  
account of defaulter 拖欠帐目 3h]g}&k  
account payable 应付帐款 7:e {;iG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xPdG*OcX!  
account receivable 应收帐款 s `e{}\  
account receivable report 应收帐款报表 g% aYD
l  
account statement 结单；帐单；会计财务报表 l& [O  
account title 帐户名称；会计科目 HGl|-nW>  
accountant's report 会计师报告 S0$8@"~=  
Accountant's Report Rules 会计师报告规则 GWGSd
\z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "BAK !N$9  
Accounting Arrangements 《会计安排》 xKbXt;l2  
accounting basis 会计基础 v<k?Vu  
accounting by Official Receiver 破产管理署署长呈交的帐目 )J=!L\  
Accounting Circular 《会计通告》 \-E^lIVF  
accounting class 会计类别 >:SHV W  
accounting date 记帐日期；会计结算日期 g%o(+ d  
accounting for money 款项核算 mb1FWy=3  
Accounting Officer 会计主任 y4yhF8E>;U  
accounting period 会计报告期；会计期 ]43 /`FX  
accounting policy 会计政策；会计方针 Q;Ak4[  
accounting practice 会计惯例 @?ebuj5{e  
accounting principle 会计准则 zE*li`@  
accounting record 会计记录 K&u_R  
accounting report 会计报告 $+Z[K.2J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @b\$yB@z  
Accounting Society of China 中国会计学会 1> ?M>vK  
accounting statement 会计报表 DmK57V4L^  
accounting system 会计制度；会计系统 7Y lchmd  
accounting transaction 会计事项；帐务交易 \eTwXe]Pv  
accounting treatment 会计处理 Fk
7?xc  
accounting year 会计年度 39c2pV[  
accretion 增值；添加 *YI98  
accrual 应计项目；应累算数目 VD AaYDi  
accrual basis 应计制；权责发生制 TT%M'5&  
accrual basis accounting 应计制会计；权责发生制会计 `6;?9NI  
accrue 应累算；应计 ;T\%|O=Ke  
accrued benefit 应累算利益 Q)#B0NA;T  
accrued charges 应计费用 cbjs9bu  
accrued cumulative preference share dividend 应累算的累积优先股股息 6dQ-HI*Y#  
accrued expenses 应累算费用 ?Jbil K}a  
accrued interest payable 应付利息；应计未付利息 t mntp
 
accrued interest receivable 应收利息；应计未收利息 2F
[ q
).  
accrued right 累算权益 E#RDqL*J  
accruing profit 应累算的利润
s3N'0
2G  
accumulated fiscal reserve 累积财政储备 8bGd} (  
accumulated profit 累积利润；滚存溢利 Mc lkEfn  
accumulated reserve 累积储备 (le9q5Qr.  
accumulation of surplus income 累积收益盈余 + /G2fhE  
acquired assets 既得资产 AD>e?u  
acquisition 收购；购置；取得 :]K4KFM  
acquisition cost 购置成本 > -?f0K  
acquisition expenses 购置费用 Xfc-UP|}  
acquisition of 100% interest 收购全部股权 ]|pe>:gf'  
acquisition of control 取得控制权 te`$%NRl  
acquisition of fixed assets 购置固定资产 yZ7&b&2nLn  
acquisition of shell “买壳” 1dY}\Sp  
acquisition price 收购价 9yu\ Ot  
act of God 天灾 -:^U_FL8un  
acting partner 执事合伙人 5&g@3j]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 YR k(u7:0  
active partner 积极参与的合伙人 gk4;>}  
active trading 交投活跃 >gQ>1Bwvi  
actual circulation 实际流通 Rr$-tYy6  
actual cost 实际成本 O^PKn_OJ  
actual expenditure 实际开支；实际支出 J-:.FKf\5l  
actual income 实际入息；实际收入；实际收益 .8g) av+  
actual market 现货市场 of~4Q{f$6  
actual price 现货价；实际价格 2>9C-VL2  
actual profit 实际利润 hF?1y`20  
actual quotation 实盘；实际价位；实际报价 w_c"@CjkE  
actual year basis 按实际年度计算  'c&Ed  
actuals 实货 %Qgw7p4  
actuarial investigation 精算调查 5<k"K^0 QS  
actuarial principle 精算原则 _{O>v\u  
actuarial report 精算师报告 CT@ jZtg0  
Actuarial Society of Hong Kong 香港精算学会 0JS?;fk  
actuarial valuation 精算师估值 ' {OgN}'{  
actuary 精算师 phkwN}6  
ad referendum agreement 暂定协议；有待覆核的协定 fm%t^)E  
ad valorem duty 从价税；按值征税 o 11jca|  
ad valorem duty system 从价税制 1nM  #kJ"  
ad valorem fee 从价费 Z#jZRNU%ox  
ad valorem tariff 从价关税 G>_*djUf  
additional allowance 额外免税额 ^6
x %*/l|  
additional amount for unexpired risk 未过期风险的额外款额 PQt")[
 
additional assessable profit 补加应评税利润 f5"k55}  
additional assessment 补加评税 Jrf=@m\dk  
additional commitment 额外承担 8rGgF]F  
additional commitment vote 额外承担拨款 ~_)^X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *R,5h2;  
additional dependent parent allowance 供养父母额外免税额 EWt[z.`T1  
additional provision 额外拨款 z9Mfd#5?>P  
additional stamp duty 附加印花税 l30EKoul)  
additional tax 补加税罚款；补加税款 dDMJ'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]c*4J\s  
adjudged bankrupt 被裁定破产 FUzzB94a  
adjudicated bankrupt 裁定破产人 CW K7wZM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {z|)Njhg  
adjudication of bankruptcy 裁定破产；宣告破产 ,Vax&n+J  
adjudication of insolvency 裁定无力偿还债务 pF
>i-i  
adjusted actual 经调整的实数；调整后的实数 gg/-k;@ Rf  
adjusted current assets 经调整的流动资产；调整后的流动资产 QL/(72K  
adjusted figure 经调整的数字；调整后的数额 rXq.DvQ  
adjusted liabilities 经调整的负债；调整后的负债 O\tb R=  
adjusted loss 经调整的亏损；调整后的亏损 T<>,lQs(a  
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 z6P$pqyF  
adjusted profit 经调整的利润；调整后的利润 y<3-?}.aZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 #z%fx
 
adjusted value 经调整的价值；调整后的价值 fbvL7* (  
adjustment 调整；修订；理算〔保险〕 ">nxHU  
adjustment centre 调剂中心 Lb-OsKU  
adjustment lag 调整过程的时间差距；调整时差 ?UR0:f:}oc  
adjustment mechanism 调整机制 Z\rwO>3  
adjustment of loss 亏损调整 (lqC[:  
adjustment process 调整过程；调整程序 a-tmq]]E  
adjustment range 调整幅度 2pCaX\t  
administered exchange rate 受管制汇率 e%M;?0j