[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: 1=/MT#d^?  
mNBpb}  
A share Ａ股；甲类股份 9>.<+b(>!'  
abatement of tax 减税；减扣免税额 _I -0,  
ABN AMRO Bank N.V. 荷兰银行 @tjZvRtZ  
above-the-line expenditure 线上项目支出；经常预算支出 %DND&0`  
above-the-line receipt 线上项目收入；经常预算收入 =xlYQ}-(a  
ABSA Asia Limited 南非联合亚洲有限公司 x=)30y3*;  
absolute change 绝对数值变更 a dz;N;rIY  
absolute expenditure 实际开支 x#}j3" PP  
absolute guideline figure 绝对准则数字 ^$&"<  
absolute interest 绝对权益 33v%e  
absolute order of discharge 绝对破产解除令 <'4!G"_EP  
absolute profit margin 绝对利润幅度 [V#&sAe  
absolute value 实值；绝对值 Z>MJ0J76]  
absolutely vested interest 绝对既得权益 ;2xXX,'R7  
absorbed cost 已吸收成本；已分摊成本 [ ;3EzZL  
absorption 吸收；分摊；合并 ru6HnLhL  
absorption rate 吸收率；摊配率；分摊率 (Aov}I+  
ACB Finance Limited 亚洲商业财务有限公司 #`6OC)1J  
acceptable form of reciprocity 合理的互惠条件 7,&]1+n  
acceptable rate 适当利率；适当汇率 5f^`4pT  
acceptance agreement 承兑协议 x1hs19s  
acceptance for honour 参加承兑 b$`4Nn|  
acceptor 承兑人；接受人；受票人 GD6'R"tJ  
acceptor for honour 参加承兑人 ^v'g~+@o  
accident insurance 意外保险 zx]M/=7,V#  
Accident Insurance Association of Hong Kong 香港意外保险公会 b#\kZ/W  
accident insurance scheme 意外保险计划 ETH#IM8J  
accident year basis 意外年度基准 ^) b7m  
accommodation 通融；贷款 M'!!EQo  
accommodation bill 通融票据；空头票据 dn.c# ,
Y  
accommodation party 汇票代发人 s$nfY.C  
account balance 帐户余额；帐户结余 RAx]Sp Q-S  
account book 帐簿 V@+<,tjq  
account collected in advance 预收款项 ;ZqD60%\  
account current book 往来帐簿 BS<>gA R;/  
account of after-acquired property 事后取得的财产报告 gQ+_&'C  
account of defaulter 拖欠帐目 ~E:/oV:4 >  
account payable 应付帐款 )V+Dqh,-g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?;.+A4  
account receivable 应收帐款 raI~BIfe  
account receivable report 应收帐款报表 k f K"
i  
account statement 结单；帐单；会计财务报表 fY+ .#V  
account title 帐户名称；会计科目 /*R' xBr  
accountant's report 会计师报告 bM3'm$34  
Accountant's Report Rules 会计师报告规则 $gD(MKR)~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @}rfY9o'  
Accounting Arrangements 《会计安排》 zKAyfn.A  
accounting basis 会计基础 aid)q&AcQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 7[?}kG   
Accounting Circular 《会计通告》 =L; n8~{@y  
accounting class 会计类别 ])ZJ1QL1  
accounting date 记帐日期；会计结算日期 ^MWW,`  
accounting for money 款项核算 GPhwq n{  
Accounting Officer 会计主任 cF<DUr)Ve  
accounting period 会计报告期；会计期 Hd@T8 D*A  
accounting policy 会计政策；会计方针 8'_ ]gfF  
accounting practice 会计惯例 >,Swk3  
accounting principle 会计准则 W,oV$ s^  
accounting record 会计记录 s
].Cx4VQ  
accounting report 会计报告 6V_5BpXt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WE8L?55_Au  
Accounting Society of China 中国会计学会 x?k |i
}Q  
accounting statement 会计报表 (S93 %i
i  
accounting system 会计制度；会计系统 N|#x9mE  
accounting transaction 会计事项；帐务交易 Fb4S/_ V  
accounting treatment 会计处理 >a] s  
accounting year 会计年度 "@<g'T0  
accretion 增值；添加 5>k~yaju/  
accrual 应计项目；应累算数目 YwTtI ID%  
accrual basis 应计制；权责发生制 K]azUK7  
accrual basis accounting 应计制会计；权责发生制会计 'A@Oia1;{  
accrue 应累算；应计 *q9$SDm  
accrued benefit 应累算利益 ,4I6RwB.  
accrued charges 应计费用 &7y1KwfXn  
accrued cumulative preference share dividend 应累算的累积优先股股息 _xwfz]lb+  
accrued expenses 应累算费用 Ita!07  
accrued interest payable 应付利息；应计未付利息 =|t1eSzc  
accrued interest receivable 应收利息；应计未收利息 r3lr`s`  
accrued right 累算权益 .;sPG  
accruing profit 应累算的利润 Tf]VcEF  
accumulated fiscal reserve 累积财政储备 V\lF:3C  
accumulated profit 累积利润；滚存溢利 "%iR-s_>  
accumulated reserve 累积储备 |8?{JK sg  
accumulation of surplus income 累积收益盈余 t$ ~:C  
acquired assets 既得资产 ~CTRPH  
acquisition 收购；购置；取得 *} 4;1OVT  
acquisition cost 购置成本 9 u89P  
acquisition expenses 购置费用 +?eAaC7s  
acquisition of 100% interest 收购全部股权 /]58:euR  
acquisition of control 取得控制权 j{+I~|ZB,  
acquisition of fixed assets 购置固定资产 7.'j~hJL  
acquisition of shell “买壳” )W7H{#  
acquisition price 收购价 x-k/rZ  
act of God 天灾 n6+MqN  
acting partner 执事合伙人 7`n8 OR4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9jFDBy+  
active partner 积极参与的合伙人 d~s-;T  
active trading 交投活跃 e/~<\  
actual circulation 实际流通 r,@|Snv)  
actual cost 实际成本 jS)-COk  
actual expenditure 实际开支；实际支出 Ho {?m^  
actual income 实际入息；实际收入；实际收益 fH {$LjH(  
actual market 现货市场 \DdVMn  
actual price 现货价；实际价格  ]@ 0V  
actual profit 实际利润 78A4n C  
actual quotation 实盘；实际价位；实际报价 6m<9^NT  
actual year basis 按实际年度计算 os+wTUR^  
actuals 实货 w0OK.fj  
actuarial investigation 精算调查 6q7Y`%j
 
actuarial principle 精算原则 \shoLp   
actuarial report 精算师报告 Eu_0n6J  
Actuarial Society of Hong Kong 香港精算学会 eh=bClk  
actuarial valuation 精算师估值 C /VXyl@o  
actuary 精算师 z@LP9+?dE  
ad referendum agreement 暂定协议；有待覆核的协定 )CU(~s|s  
ad valorem duty 从价税；按值征税 1KEPD@0oxx  
ad valorem duty system 从价税制 C'"6@-~  
ad valorem fee 从价费 g)Uh   
ad valorem tariff 从价关税 x?$Y<=vT  
additional allowance 额外免税额 NWcF9z%@  
additional amount for unexpired risk 未过期风险的额外款额
k.hSN8  
additional assessable profit 补加应评税利润 N1+]3kt ~  
additional assessment 补加评税 C!A_PQ2y  
additional commitment 额外承担 r+obm)Qtp  
additional commitment vote 额外承担拨款 5Ww\h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'Pn`V {a  
additional dependent parent allowance 供养父母额外免税额 RozsRt;i  
additional provision 额外拨款 S!c@6&XJm?  
additional stamp duty 附加印花税 B9 {DO  
additional tax 补加税罚款；补加税款 p_N=V. w  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P,], N)  
adjudged bankrupt 被裁定破产 [r~lO@  
adjudicated bankrupt 裁定破产人 ucO]&'hu:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =z dti'2{4  
adjudication of bankruptcy 裁定破产；宣告破产 N($]))~3&  
adjudication of insolvency 裁定无力偿还债务 aesFv)5DK  
adjusted actual 经调整的实数；调整后的实数 4WnxJ]5`  
adjusted current assets 经调整的流动资产；调整后的流动资产 n*|-"'j  
adjusted figure 经调整的数字；调整后的数额 B)iJH  
adjusted liabilities 经调整的负债；调整后的负债 G j0NN:  
adjusted loss 经调整的亏损；调整后的亏损  vpMv  
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 ot6Pq}  
adjusted profit 经调整的利润；调整后的利润 XP1_{\  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q?q m~wD  
adjusted value 经调整的价值；调整后的价值 mI18A#[ 3  
adjustment 调整；修订；理算〔保险〕 r +fzmb  
adjustment centre 调剂中心 CbQ%[x9|  
adjustment lag 调整过程的时间差距；调整时差 c}cboe2  
adjustment mechanism 调整机制 Gj?q+-d!(5  
adjustment of loss 亏损调整 1 ErYob.p  
adjustment process 调整过程；调整程序 y2>]gX5  
adjustment range 调整幅度 !Hg#c!eOg  
administered exchange rate 受管制汇率 Uh}yHD`K