[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: [j:}=:feQ  
~A[YnJYA#  
A share Ａ股；甲类股份 ?JXBWB4  
abatement of tax 减税；减扣免税额 C3 gZ6m  
ABN AMRO Bank N.V. 荷兰银行 .8T\Nr\~2  
above-the-line expenditure 线上项目支出；经常预算支出 9E
q^B 9(  
above-the-line receipt 线上项目收入；经常预算收入 %;pD8WgJA  
ABSA Asia Limited 南非联合亚洲有限公司 b?Cmc  
absolute change 绝对数值变更 W>p\O9BG  
absolute expenditure 实际开支 ;f".'9 l^
 
absolute guideline figure 绝对准则数字 -O~C m}e  
absolute interest 绝对权益 _l#3]#  
absolute order of discharge 绝对破产解除令 |`_ <@b  
absolute profit margin 绝对利润幅度 (j8GiJ]{L,  
absolute value 实值；绝对值 Ud>` @2  
absolutely vested interest 绝对既得权益 tk`: CT *  
absorbed cost 已吸收成本；已分摊成本 o5N]((9  
absorption 吸收；分摊；合并 &Q'\
WA'  
absorption rate 吸收率；摊配率；分摊率 51o@b  
ACB Finance Limited 亚洲商业财务有限公司 sTKab :  
acceptable form of reciprocity 合理的互惠条件 #joF{M{  
acceptable rate 适当利率；适当汇率 /Y;+PAy  
acceptance agreement 承兑协议 Nl~Z,hT$*  
acceptance for honour 参加承兑 F1 <489  
acceptor 承兑人；接受人；受票人 <KHv|)ak  
acceptor for honour 参加承兑人 "2ZIoa!^  
accident insurance 意外保险 ((-aC`  
Accident Insurance Association of Hong Kong 香港意外保险公会 (y=dR1p  
accident insurance scheme 意外保险计划 `xISkW4%  
accident year basis 意外年度基准 I`/]
@BdgY  
accommodation 通融；贷款 a<f;\$h]  
accommodation bill 通融票据；空头票据 J*}VV9H  
accommodation party 汇票代发人 &e%{k@  
account balance 帐户余额；帐户结余 b%3Q$wIJ6  
account book 帐簿 m5e\rMN~>\  
account collected in advance 预收款项 eZynF<i  
account current book 往来帐簿 jmR
hAJV  
account of after-acquired property 事后取得的财产报告 gb]hOB7g  
account of defaulter 拖欠帐目 *mf}bTiS  
account payable 应付帐款 lP}od  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 fkW 3~b  
account receivable 应收帐款 Ezi' 2S
c  
account receivable report 应收帐款报表 =Ml|l$  
account statement 结单；帐单；会计财务报表 |tG05 +M  
account title 帐户名称；会计科目 hA@zoIoe  
accountant's report 会计师报告 3sS=?q  
Accountant's Report Rules 会计师报告规则 >ysriPnQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 h^['rmd  
Accounting Arrangements 《会计安排》 XXXljh6  
accounting basis 会计基础 !$D&6M|C8l  
accounting by Official Receiver 破产管理署署长呈交的帐目 NU|qX {-  
Accounting Circular 《会计通告》 ov1Wr #s  
accounting class 会计类别 vz6SCGg,  
accounting date 记帐日期；会计结算日期 &K06}[J  
accounting for money 款项核算 vkd *ER^  
Accounting Officer 会计主任 $=\d1%_R|  
accounting period 会计报告期；会计期 .JNcY]V#  
accounting policy 会计政策；会计方针 zs4>/9O  
accounting practice 会计惯例 cL?\^K)  
accounting principle 会计准则 _i-\mR_~  
accounting record 会计记录 +VwV5iy[`  
accounting report 会计报告 -_s%8l^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d "2wO[  
Accounting Society of China 中国会计学会 <H<!ht%q3  
accounting statement 会计报表 )y6Q Ap  
accounting system 会计制度；会计系统 )r=9]0=  
accounting transaction 会计事项；帐务交易 b([:,T7  
accounting treatment 会计处理 3b#L17D3_  
accounting year 会计年度 +IvNyj|  
accretion 增值；添加 OSU{8.  
accrual 应计项目；应累算数目 yU*
u  
accrual basis 应计制；权责发生制 K-Re"zsz  
accrual basis accounting 应计制会计；权责发生制会计 bi+9R-=&  
accrue 应累算；应计 $?-7OXj<  
accrued benefit 应累算利益 P2O\!'aEh  
accrued charges 应计费用 xne]Q(B>  
accrued cumulative preference share dividend 应累算的累积优先股股息 S3ErH,XB.  
accrued expenses 应累算费用 aXC!t  
accrued interest payable 应付利息；应计未付利息 wc"9A~  
accrued interest receivable 应收利息；应计未收利息 j]Aek
I4I  
accrued right 累算权益 ^Fn%K].
X  
accruing profit 应累算的利润 \e_IFISC  
accumulated fiscal reserve 累积财政储备 @]*[c})/  
accumulated profit 累积利润；滚存溢利 ?qy*s3j'M  
accumulated reserve 累积储备 qbH%
Hx  
accumulation of surplus income 累积收益盈余 :RHm*vt  
acquired assets 既得资产 87pnSj/X"  
acquisition 收购；购置；取得 +.=1^+a  
acquisition cost 购置成本 OH>r[,z0  
acquisition expenses 购置费用 tbg*_ZQO u  
acquisition of 100% interest 收购全部股权 Ha?G=X  
acquisition of control 取得控制权 X2LV&oi  
acquisition of fixed assets 购置固定资产 w:v=se"U  
acquisition of shell “买壳” ~)_K"h.DY  
acquisition price 收购价 [8.-(-/;  
act of God 天灾 V- /YNRV  
acting partner 执事合伙人 DjY8nePyE  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sp^Wo7&g  
active partner 积极参与的合伙人 -U7,k\g  
active trading 交投活跃 0Yp>+:#  
actual circulation 实际流通 d)\2U{  
actual cost 实际成本 iM "asEU  
actual expenditure 实际开支；实际支出 (nq^\ZdF  
actual income 实际入息；实际收入；实际收益 jKS!'?  
actual market 现货市场 w;~>k%}j  
actual price 现货价；实际价格 z4bN)W )p  
actual profit 实际利润 "sD1T3!\)Q  
actual quotation 实盘；实际价位；实际报价 ;uK";we  
actual year basis 按实际年度计算 ]Y{,Nx  
actuals 实货 >:%BNeO  
actuarial investigation 精算调查 -A}zJBcR  
actuarial principle 精算原则 a#$N%=j  
actuarial report 精算师报告 G?R_aPP  
Actuarial Society of Hong Kong 香港精算学会 7_KXD#  
actuarial valuation 精算师估值 7|Xe&o<n  
actuary 精算师 C!5I?z&  
ad referendum agreement 暂定协议；有待覆核的协定 f9a$$nb3`  
ad valorem duty 从价税；按值征税 ;I+H>$%jZ  
ad valorem duty system 从价税制 0iV ;g`%  
ad valorem fee 从价费 eSn$k:\W  
ad valorem tariff 从价关税 V3Yd&HVWNQ  
additional allowance 额外免税额 IytDvz*|  
additional amount for unexpired risk 未过期风险的额外款额 WtVf wC_  
additional assessable profit 补加应评税利润 &8n?  
additional assessment 补加评税 "oe!M'aj`1  
additional commitment 额外承担 JYQ.EAsr!  
additional commitment vote 额外承担拨款 68p R:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w:Ra7ExP  
additional dependent parent allowance 供养父母额外免税额 AX;c}0g  
additional provision 额外拨款 m<3w^mww  
additional stamp duty 附加印花税 57<Di!rt  
additional tax 补加税罚款；补加税款 4vLw?_".  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -x{&an=  
adjudged bankrupt 被裁定破产 ' Rc#^U*n  
adjudicated bankrupt 裁定破产人 IT18v[-G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e^8BV;+c  
adjudication of bankruptcy 裁定破产；宣告破产 ke\[wa_!6b  
adjudication of insolvency 裁定无力偿还债务 6}#"qqnx  
adjusted actual 经调整的实数；调整后的实数 l!:^6i  
adjusted current assets 经调整的流动资产；调整后的流动资产 #|?8~c;RWG  
adjusted figure 经调整的数字；调整后的数额 V'I T1~  
adjusted liabilities 经调整的负债；调整后的负债 Zw#<E =\  
adjusted loss 经调整的亏损；调整后的亏损 toIYE*ocv=  
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 [S0mY[ "  
adjusted profit 经调整的利润；调整后的利润 tDt :^Bc  
adjusted surplus 经调整的盈余额；调整后的盈余额 VX!hv`E  
adjusted value 经调整的价值；调整后的价值 vY_e DJ~'  
adjustment 调整；修订；理算〔保险〕 %J!NL0x_  
adjustment centre 调剂中心 bb1f/C%  
adjustment lag 调整过程的时间差距；调整时差 K{2h9 ]VF  
adjustment mechanism 调整机制 VE$t%QT  
adjustment of loss 亏损调整 +`Pmq}ey  
adjustment process 调整过程；调整程序 *VDVC0R  
adjustment range 调整幅度 X3yS5whd(  
administered exchange rate 受管制汇率 +>}o;`
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