[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: IpY  R  
C>Qgd9  
A share Ａ股；甲类股份 c&2ZjM  
abatement of tax 减税；减扣免税额 <CJua1l\  
ABN AMRO Bank N.V. 荷兰银行 \`o+Le+%  
above-the-line expenditure 线上项目支出；经常预算支出 ^jb55X}  
above-the-line receipt 线上项目收入；经常预算收入 )JE;#m0q  
ABSA Asia Limited 南非联合亚洲有限公司 .V ux~A  
absolute change 绝对数值变更 $78fR8|r-  
absolute expenditure 实际开支 F"j0;}+N  
absolute guideline figure 绝对准则数字 l2>G +t(,  
absolute interest 绝对权益 9@Yk8  
absolute order of discharge 绝对破产解除令 XJsHy_6  
absolute profit margin 绝对利润幅度 8qn1?Lb  
absolute value 实值；绝对值 0\%/:2   
absolutely vested interest 绝对既得权益 fi+u!Y*3Z  
absorbed cost 已吸收成本；已分摊成本 7*y_~H  
absorption 吸收；分摊；合并 HDYr?t~V  
absorption rate 吸收率；摊配率；分摊率 8 s!0Z1Roc  
ACB Finance Limited 亚洲商业财务有限公司 +vaz gO<u  
acceptable form of reciprocity 合理的互惠条件 $x 6Rm
d{  
acceptable rate 适当利率；适当汇率 ?8. $A2(Xw  
acceptance agreement 承兑协议 n>jb<uz  
acceptance for honour 参加承兑 JPS22i)P  
acceptor 承兑人；接受人；受票人 KgX~PP>  
acceptor for honour 参加承兑人 M~w =ZJ@  
accident insurance 意外保险 314PcSc  
Accident Insurance Association of Hong Kong 香港意外保险公会 ws Lg6  
accident insurance scheme 意外保险计划 d7qY(!&  
accident year basis 意外年度基准 ]K0<DO9  
accommodation 通融；贷款 |
r1\  
accommodation bill 通融票据；空头票据 +:?-Xd:p  
accommodation party 汇票代发人 oEU %"  
account balance 帐户余额；帐户结余 k_#ra7zP  
account book 帐簿 :U)q(.53  
account collected in advance 预收款项 gxpR#/(E~  
account current book 往来帐簿 9=pG$+01OR  
account of after-acquired property 事后取得的财产报告 Ek(. ["  
account of defaulter 拖欠帐目 :}TT1@  
account payable 应付帐款 <",4O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 P0S;aE  
account receivable 应收帐款 6ND,4'6  
account receivable report 应收帐款报表 {MU>5\  
account statement 结单；帐单；会计财务报表 2Ch!LS:+  
account title 帐户名称；会计科目 MBRRzq%F  
accountant's report 会计师报告 Q^/66"Z:Z  
Accountant's Report Rules 会计师报告规则 6Lz{/l8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `o yz"07m  
Accounting Arrangements 《会计安排》 1w'iD X  
accounting basis 会计基础 mZ3i#a4  
accounting by Official Receiver 破产管理署署长呈交的帐目 lBh|+KN  
Accounting Circular 《会计通告》 $-YS\R\9x  
accounting class 会计类别 [>::@[  
accounting date 记帐日期；会计结算日期 !=--pb  
accounting for money 款项核算 XWZ *{/u  
Accounting Officer 会计主任 F.ryeOJ  
accounting period 会计报告期；会计期 RS!~5nk5  
accounting policy 会计政策；会计方针 G*uy@s:  
accounting practice 会计惯例 Bx 0^?>  
accounting principle 会计准则 &\4AvaeA8y  
accounting record 会计记录 PmyS6a@  
accounting report 会计报告 E.Xfb"]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1uz9zhG><  
Accounting Society of China 中国会计学会 {uh]b(}s)  
accounting statement 会计报表 (o)nN8  
accounting system 会计制度；会计系统 @4
Z>;  
accounting transaction 会计事项；帐务交易 H>_ FCV8  
accounting treatment 会计处理 3g9xTG);eA  
accounting year 会计年度 ]H0BUg  
accretion 增值；添加 [[P?T^KT  
accrual 应计项目；应累算数目 &^FCp'J-  
accrual basis 应计制；权责发生制 2;r(?ebw  
accrual basis accounting 应计制会计；权责发生制会计 OJ\IdUZ  
accrue 应累算；应计 (h7 rW3  
accrued benefit 应累算利益 o)Kx:l +f  
accrued charges 应计费用 ;0O3b  
accrued cumulative preference share dividend 应累算的累积优先股股息 dX{|-;6vm  
accrued expenses 应累算费用 &Z/aM?  
accrued interest payable 应付利息；应计未付利息 J?Brnf.  
accrued interest receivable 应收利息；应计未收利息 uS<7X7|!0  
accrued right 累算权益 E ;65kZ  
accruing profit 应累算的利润 =:n>yZ3T  
accumulated fiscal reserve 累积财政储备 ` 4__X;  
accumulated profit 累积利润；滚存溢利 vg"y$%  
accumulated reserve 累积储备 f305yo  
accumulation of surplus income 累积收益盈余 U(3+*'8r,1  
acquired assets 既得资产 D% }?l  
acquisition 收购；购置；取得 nx`!BNL'V  
acquisition cost 购置成本 r-v;A  
acquisition expenses 购置费用 &$tBD@7  
acquisition of 100% interest 收购全部股权 6js94ko[  
acquisition of control 取得控制权 no`c[XY  
acquisition of fixed assets 购置固定资产 V|KYkEl r1  
acquisition of shell “买壳” W!8g.r4u+,  
acquisition price 收购价 -v.\CtpHv  
act of God 天灾 35B G&;C  
acting partner 执事合伙人 8M*[RlUJB  
active market 买卖活跃的市场；交投畅旺的市场；旺市 EQ'iyXhEe  
active partner 积极参与的合伙人 LvgNdVJDP|  
active trading 交投活跃 0'*whhH  
actual circulation 实际流通 ce th)Xm  
actual cost 实际成本 ojU:RRr4l$  
actual expenditure 实际开支；实际支出 "- S2${  
actual income 实际入息；实际收入；实际收益 8-5MGh0L  
actual market 现货市场 S%<RV6{aiM  
actual price 现货价；实际价格 >;kCcfS3ct  
actual profit 实际利润 YMOy
6C  
actual quotation 实盘；实际价位；实际报价 0gO<]]M?  
actual year basis 按实际年度计算 F%@( $f  
actuals 实货 *CZvi0
&  
actuarial investigation 精算调查 !cPiH6eO  
actuarial principle 精算原则 Nl3x BM%  
actuarial report 精算师报告 ]C_g:|q  
Actuarial Society of Hong Kong 香港精算学会 {2G9>'  
actuarial valuation 精算师估值 7;RhA5M  
actuary 精算师 $Nvt:X_  
ad referendum agreement 暂定协议；有待覆核的协定 90L ,.  
ad valorem duty 从价税；按值征税 #D M%_HXDi  
ad valorem duty system 从价税制 %7%7 W*0d
 
ad valorem fee 从价费 eKi/Mt  
ad valorem tariff 从价关税 l{F^"_
U  
additional allowance 额外免税额 rq?:I:0  
additional amount for unexpired risk 未过期风险的额外款额 *t J+!1  
additional assessable profit 补加应评税利润 {$z)7s  
additional assessment 补加评税 _Qg^>}]A1  
additional commitment 额外承担
}ozlED`E  
additional commitment vote 额外承担拨款 l [lUmE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .}>d[},F  
additional dependent parent allowance 供养父母额外免税额 )j(13faW|  
additional provision 额外拨款 7|LJwXQ-  
additional stamp duty 附加印花税 E;$)Oz  
additional tax 补加税罚款；补加税款 }[XzM/t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 im{'PgiR  
adjudged bankrupt 被裁定破产 =KqcWN3k  
adjudicated bankrupt 裁定破产人 T.O^40y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ufAp7m@ud  
adjudication of bankruptcy 裁定破产；宣告破产 >ch{u{i6  
adjudication of insolvency 裁定无力偿还债务 $s<,xY 9  
adjusted actual 经调整的实数；调整后的实数 ktLXL;~X  
adjusted current assets 经调整的流动资产；调整后的流动资产 <Z5ak4P  
adjusted figure 经调整的数字；调整后的数额 hO^8CA,5  
adjusted liabilities 经调整的负债；调整后的负债 IB:eyq-+  
adjusted loss 经调整的亏损；调整后的亏损 ?Q1(L$-=  
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 H|_^T.n?E  
adjusted profit 经调整的利润；调整后的利润 oR (hL4Dc  
adjusted surplus 经调整的盈余额；调整后的盈余额 +g,:!5pg  
adjusted value 经调整的价值；调整后的价值 "]J4BZD  
adjustment 调整；修订；理算〔保险〕 OrP-+eg  
adjustment centre 调剂中心 ofbNg_K>  
adjustment lag 调整过程的时间差距；调整时差 U;Z6o1G  
adjustment mechanism 调整机制 wLwAtjW)  
adjustment of loss 亏损调整 7uG@hL
36  
adjustment process 调整过程；调整程序 %^s;{aN*!  
adjustment range 调整幅度 4]9+
  
administered exchange rate 受管制汇率 7NC "}JB&