[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: *J4!+GD  
v-#,@&Uwq  
A share Ａ股；甲类股份 J_7w_T/  
abatement of tax 减税；减扣免税额 5qM$ahN3wH  
ABN AMRO Bank N.V. 荷兰银行 +<Gp >c  
above-the-line expenditure 线上项目支出；经常预算支出 ejd_ 85$  
above-the-line receipt 线上项目收入；经常预算收入 0BXr[%{`  
ABSA Asia Limited 南非联合亚洲有限公司 DZqG7p$u4i  
absolute change 绝对数值变更 no+m.B  
absolute expenditure 实际开支 l9\W=-'  
absolute guideline figure 绝对准则数字 fizW\f8ai  
absolute interest 绝对权益 x+Yo#u22  
absolute order of discharge 绝对破产解除令 
ZQlk 5  
absolute profit margin 绝对利润幅度 ~R;/u")@e  
absolute value 实值；绝对值 !SK`!/7c?  
absolutely vested interest 绝对既得权益 U$5x#{AFp  
absorbed cost 已吸收成本；已分摊成本 fnX[R2KZ  
absorption 吸收；分摊；合并 8oE`>Y  
absorption rate 吸收率；摊配率；分摊率 OP\jO DX  
ACB Finance Limited 亚洲商业财务有限公司 I7_8oq\3D  
acceptable form of reciprocity 合理的互惠条件 -Mr_Ao`E  
acceptable rate 适当利率；适当汇率 Mst%]@TG  
acceptance agreement 承兑协议 YXp\C"~g  
acceptance for honour 参加承兑 -1dD~S$  
acceptor 承兑人；接受人；受票人 V< F&\  
acceptor for honour 参加承兑人 ^$'
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accident insurance 意外保险 ! \s}A7  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?pIELezfK  
accident insurance scheme 意外保险计划 -. *E<%  
accident year basis 意外年度基准 '=;e# C`<{  
accommodation 通融；贷款 ~g!!#ad  
accommodation bill 通融票据；空头票据 s={>{,E  
accommodation party 汇票代发人 
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account balance 帐户余额；帐户结余 hr]+4!/  
account book 帐簿 fuj9x;8X0  
account collected in advance 预收款项 K{d3)lVYCS  
account current book 往来帐簿 q
eMDC#N  
account of after-acquired property 事后取得的财产报告 NlF*/Rs  
account of defaulter 拖欠帐目 f2c<-}wR  
account payable 应付帐款 F9LKO3Rh#u  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M IIa8;  
account receivable 应收帐款 fDDpR=  
account receivable report 应收帐款报表 B!mHO*g  
account statement 结单；帐单；会计财务报表 c!HGiqp  
account title 帐户名称；会计科目 2:|v
J<Q  
accountant's report 会计师报告 _Yo)m|RaB  
Accountant's Report Rules 会计师报告规则 +7%?p"gEY\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 N/F_,>E  
Accounting Arrangements 《会计安排》 3 chx4  
accounting basis 会计基础 #r9\.NA!  
accounting by Official Receiver 破产管理署署长呈交的帐目 Hx6ODj[-  
Accounting Circular 《会计通告》 KAZ<w~55c  
accounting class 会计类别 KGDN)@D  
accounting date 记帐日期；会计结算日期 ;#zteqn  
accounting for money 款项核算 m|fcWN[  
Accounting Officer 会计主任 k(G6` dY  
accounting period 会计报告期；会计期 .=YV  
accounting policy 会计政策；会计方针 D 6'd&U{_  
accounting practice 会计惯例 J t.<Z&  
accounting principle 会计准则 I._ A  
accounting record 会计记录 =( ZOn=IL  
accounting report 会计报告 z(c8]Wu#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 97 SS0J  
Accounting Society of China 中国会计学会  p[&Jl  
accounting statement 会计报表 =ttD5p  
accounting system 会计制度；会计系统 t8Pf~v  
accounting transaction 会计事项；帐务交易 A'CD,R+gR  
accounting treatment 会计处理 _f2rz+  
accounting year 会计年度 F ~=kMQO  
accretion 增值；添加 V^tD@N  
accrual 应计项目；应累算数目 `=;}I@]zj)  
accrual basis 应计制；权责发生制 (su7*$wV  
accrual basis accounting 应计制会计；权责发生制会计 V(kK2az  
accrue 应累算；应计 :V6 [_VaF  
accrued benefit 应累算利益 >A{e ,&  
accrued charges 应计费用 P4)Q5r  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q^< amM!  
accrued expenses 应累算费用 q/ :]+  
accrued interest payable 应付利息；应计未付利息 o,j_eheAM  
accrued interest receivable 应收利息；应计未收利息 :C^{L
c  
accrued right 累算权益 <`-sS]=d}  
accruing profit 应累算的利润 kT   
accumulated fiscal reserve 累积财政储备 9q0s  
accumulated profit 累积利润；滚存溢利 j+'ua=T3  
accumulated reserve 累积储备 YCP D+  
accumulation of surplus income 累积收益盈余 )}$rgYKJ  
acquired assets 既得资产 3VU4E|s>  
acquisition 收购；购置；取得 %_n%-Qn  
acquisition cost 购置成本 5Kd"W,  
acquisition expenses 购置费用 @ G]*]rkKb  
acquisition of 100% interest 收购全部股权 \<9aS Y'U  
acquisition of control 取得控制权 Zl%)#=kO  
acquisition of fixed assets 购置固定资产 6{d?3Jk  
acquisition of shell “买壳” +uF}mZS^  
acquisition price 收购价 (soTkH:#  
act of God 天灾 6t!=k6`1  
acting partner 执事合伙人 O*+HK1q7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Gfx!.[Y  
active partner 积极参与的合伙人 ?v,c)  
active trading 交投活跃 [ {"x{;  
actual circulation 实际流通 [,st: Y  
actual cost 实际成本 #/I+[|=[O  
actual expenditure 实际开支；实际支出 D4"<suU|.  
actual income 实际入息；实际收入；实际收益 F+VNrt-  
actual market 现货市场 ` [E-V  
actual price 现货价；实际价格 _Cf:\
Xs m  
actual profit 实际利润 f }r \  
actual quotation 实盘；实际价位；实际报价 w)K547!00  
actual year basis 按实际年度计算 3;b)pQ~6CJ  
actuals 实货 f3,LX]zKA  
actuarial investigation 精算调查 '/D 2d  
actuarial principle 精算原则 Jo qhmn$j  
actuarial report 精算师报告
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Actuarial Society of Hong Kong 香港精算学会 @lM-+q(tl  
actuarial valuation 精算师估值 ]?}pJ28  
actuary 精算师 Jo8fMG\P  
ad referendum agreement 暂定协议；有待覆核的协定 x]Nx,tt  
ad valorem duty 从价税；按值征税 (e _p8[x  
ad valorem duty system 从价税制 QgH{J80  
ad valorem fee 从价费 %qJg
tu"8  
ad valorem tariff 从价关税 BGVn
L}0  
additional allowance 额外免税额 f@9XSZ<.71  
additional amount for unexpired risk 未过期风险的额外款额 @)MG&X  
additional assessable profit 补加应评税利润 AzzHpfv,  
additional assessment 补加评税 bCTN^  
additional commitment 额外承担 AEf[:]i]  
additional commitment vote 额外承担拨款 [ZG>FJDl8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |$\1E
+  
additional dependent parent allowance 供养父母额外免税额 Mx0~^l
 
additional provision 额外拨款 l`6.( 6  
additional stamp duty 附加印花税 5m@'( ]j  
additional tax 补加税罚款；补加税款 AD!w:jT
9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ymnh%wS  
adjudged bankrupt 被裁定破产 3XUVUd~  
adjudicated bankrupt 裁定破产人 EGFP$nvq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :SwA) (1  
adjudication of bankruptcy 裁定破产；宣告破产 ,6^Xn=o #  
adjudication of insolvency 裁定无力偿还债务 |gk4X%o6  
adjusted actual 经调整的实数；调整后的实数 Y$,++wx  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~tL:r=  
adjusted figure 经调整的数字；调整后的数额 g>7i2  
adjusted liabilities 经调整的负债；调整后的负债 @ZYJY  
adjusted loss 经调整的亏损；调整后的亏损 #CJET  
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 ?|oN}y"i  
adjusted profit 经调整的利润；调整后的利润 n}9<7e~/  
adjusted surplus 经调整的盈余额；调整后的盈余额 
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adjusted value 经调整的价值；调整后的价值 qfAnMBM1@  
adjustment 调整；修订；理算〔保险〕 TWRnty-C  
adjustment centre 调剂中心 qb=%W  
adjustment lag 调整过程的时间差距；调整时差 'lEIwJV$  
adjustment mechanism 调整机制 fhdqes])  
adjustment of loss 亏损调整 um<$L  
adjustment process 调整过程；调整程序 v0!(&g3Sd  
adjustment range 调整幅度 ~[ aV\r?  
administered exchange rate 受管制汇率 2!9W:I7