[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: Y
>-|`2Z  
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A share Ａ股；甲类股份 c_xtwdkL9  
abatement of tax 减税；减扣免税额 #ej^K |Qx  
ABN AMRO Bank N.V. 荷兰银行 JDVMq=ui  
above-the-line expenditure 线上项目支出；经常预算支出 Xr~6_N{J  
above-the-line receipt 线上项目收入；经常预算收入 {Q8DPkW  
ABSA Asia Limited 南非联合亚洲有限公司 iZ+\vO?|  
absolute change 绝对数值变更 +F ~;Q$T  
absolute expenditure 实际开支 XJnDx 09h  
absolute guideline figure 绝对准则数字 :bMCmY  
absolute interest 绝对权益 #=R)s0j"  
absolute order of discharge 绝对破产解除令 }* l
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absolute profit margin 绝对利润幅度 =tl[?6  
absolute value 实值；绝对值 %7BVJJp2  
absolutely vested interest 绝对既得权益 ^\ &:'$f+8  
absorbed cost 已吸收成本；已分摊成本 Nd/iMV6V;  
absorption 吸收；分摊；合并 z^9Yoqog  
absorption rate 吸收率；摊配率；分摊率 V%&t'H{  
ACB Finance Limited 亚洲商业财务有限公司 FQ?,&s$Bmd  
acceptable form of reciprocity 合理的互惠条件 ZjY_AbD  
acceptable rate 适当利率；适当汇率 }gL9G  
acceptance agreement 承兑协议 xd8UdQ,lt  
acceptance for honour 参加承兑 F?'=iY<h  
acceptor 承兑人；接受人；受票人 ByeyUw  
acceptor for honour 参加承兑人 N)A?*s'v~  
accident insurance 意外保险 (5?5? <  
Accident Insurance Association of Hong Kong 香港意外保险公会 94r8DkI  
accident insurance scheme 意外保险计划 !o &+  
accident year basis 意外年度基准 *!UY;InanX  
accommodation 通融；贷款 _GK^7}u  
accommodation bill 通融票据；空头票据 -i|qk`Y  
accommodation party 汇票代发人 +NPk9jn  
account balance 帐户余额；帐户结余 i](,
s.  
account book 帐簿 yyh L]Uq"=  
account collected in advance 预收款项 i7 `dY{p7  
account current book 往来帐簿 UC^&& 2maI  
account of after-acquired property 事后取得的财产报告 8WV1OIL  
account of defaulter 拖欠帐目 Q^/5hA  
account payable 应付帐款 vTjgW?9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,.tT9? m  
account receivable 应收帐款 evPr~_  
account receivable report 应收帐款报表 2}]6~i  
account statement 结单；帐单；会计财务报表 A|tee@H*0  
account title 帐户名称；会计科目 K|];fd U  
accountant's report 会计师报告 c\U
VMyE  
Accountant's Report Rules 会计师报告规则 VB *N;bM^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H[V^wyi'z  
Accounting Arrangements 《会计安排》 7P9n. [  
accounting basis 会计基础 >ZkcL7t9  
accounting by Official Receiver 破产管理署署长呈交的帐目 0"o<(1  
Accounting Circular 《会计通告》 d9|dHJf  
accounting class 会计类别 gBHev1^y  
accounting date 记帐日期；会计结算日期 JY0t H
s  
accounting for money 款项核算 y4)M,+O5  
Accounting Officer 会计主任 Y5=~>*e  
accounting period 会计报告期；会计期 ]4\^>  
accounting policy 会计政策；会计方针 %0INtq  
accounting practice 会计惯例 zy4AFW  
accounting principle 会计准则 WM: ~P$%cx  
accounting record 会计记录 ADA%$NhJ!  
accounting report 会计报告 !798%T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >h<eEv/  
Accounting Society of China 中国会计学会 1O45M/5\o  
accounting statement 会计报表 z=!$3E ecr  
accounting system 会计制度；会计系统 N<hbV0$%  
accounting transaction 会计事项；帐务交易 [Z,AquCU(  
accounting treatment 会计处理 MjE.pb  
accounting year 会计年度 COFs?L.`  
accretion 增值；添加 p*!@z|F>U  
accrual 应计项目；应累算数目 B+
);y  
accrual basis 应计制；权责发生制 Zqd&EOm  
accrual basis accounting 应计制会计；权责发生制会计 J[Y A1  
accrue 应累算；应计 R%aH{UhE`  
accrued benefit 应累算利益 <,Sy:>:"  
accrued charges 应计费用 Q'JEDH\  
accrued cumulative preference share dividend 应累算的累积优先股股息 V-A^9AAPm  
accrued expenses 应累算费用 ixBM>mRK  
accrued interest payable 应付利息；应计未付利息 NUH;GMj,,  
accrued interest receivable 应收利息；应计未收利息 WRh&4[G'  
accrued right 累算权益 >tr?5iKxc  
accruing profit 应累算的利润 7EY~5U/4  
accumulated fiscal reserve 累积财政储备
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accumulated profit 累积利润；滚存溢利 %%c0UaV  
accumulated reserve 累积储备 uA C:&  
accumulation of surplus income 累积收益盈余 9/}i6j8Z  
acquired assets 既得资产 10}oaL S  
acquisition 收购；购置；取得 KwPJ0 ]('_  
acquisition cost 购置成本 rRcfZZ~` M  
acquisition expenses 购置费用 x~ s>  
acquisition of 100% interest 收购全部股权 }yx{13:[  
acquisition of control 取得控制权 2-llT
 
acquisition of fixed assets 购置固定资产 Ou2 H~3^PL  
acquisition of shell “买壳”
$DA0lY\  
acquisition price 收购价 P.qD,$-  
act of God 天灾 {,IWjt &>  
acting partner 执事合伙人 }K~JM1(26  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :m8ED[9b  
active partner 积极参与的合伙人 KrMIJA4>  
active trading 交投活跃 m80+b8b  
actual circulation 实际流通 FPaj p  
actual cost 实际成本 1GOa'bxm  
actual expenditure 实际开支；实际支出 gywI@QD%#  
actual income 实际入息；实际收入；实际收益 vlyq2>TfR  
actual market 现货市场 YtW #MG$f  
actual price 现货价；实际价格 ~(aq3ngo.  
actual profit 实际利润 Zt lS*id_  
actual quotation 实盘；实际价位；实际报价 E>4#j PK  
actual year basis 按实际年度计算 d/Py,  
actuals 实货 YL){o$-N"J  
actuarial investigation 精算调查  @KOa5-u  
actuarial principle 精算原则 1"/V?ArfL  
actuarial report 精算师报告 H7Y}qP5X  
Actuarial Society of Hong Kong 香港精算学会 3Xd+>'H  
actuarial valuation 精算师估值 wB9IP{Pf  
actuary 精算师 M |n)LyL  
ad referendum agreement 暂定协议；有待覆核的协定 0 p2 0Rt  
ad valorem duty 从价税；按值征税 /4_}wi\  
ad valorem duty system 从价税制 `yQHPN0/  
ad valorem fee 从价费 >7;JZuVo  
ad valorem tariff 从价关税 /@3+zpaw X  
additional allowance 额外免税额 &51/Pm2O  
additional amount for unexpired risk 未过期风险的额外款额 7e8hnTzl8<  
additional assessable profit 补加应评税利润 ykM#EyN  
additional assessment 补加评税 S BFhC  
additional commitment 额外承担 jQb=N%5s  
additional commitment vote 额外承担拨款 Ne^#5T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +D h=D*  
additional dependent parent allowance 供养父母额外免税额 g!~j Wn?A  
additional provision 额外拨款 ="A[*:hC"  
additional stamp duty 附加印花税 ]G1j\wnF  
additional tax 补加税罚款；补加税款 n|,Es!8:o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2$\f !6p  
adjudged bankrupt 被裁定破产 AP@ xZ%;K  
adjudicated bankrupt 裁定破产人 2Cr+Z(f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
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adjudication of bankruptcy 裁定破产；宣告破产 +vU.#C_2  
adjudication of insolvency 裁定无力偿还债务 PU'v o4  
adjusted actual 经调整的实数；调整后的实数 F)gL=6h  
adjusted current assets 经调整的流动资产；调整后的流动资产 (XW#,=rYk  
adjusted figure 经调整的数字；调整后的数额 whLske-  
adjusted liabilities 经调整的负债；调整后的负债  vo::y"  
adjusted loss 经调整的亏损；调整后的亏损 R=e`QMq  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 htF&VeIte  
adjusted profit 经调整的利润；调整后的利润 y Bl<E$=  
adjusted surplus 经调整的盈余额；调整后的盈余额 qHKZ5w  
adjusted value 经调整的价值；调整后的价值 r p@=
  
adjustment 调整；修订；理算〔保险〕 92SB'T>  
adjustment centre 调剂中心 VqbiZOZ@  
adjustment lag 调整过程的时间差距；调整时差 +\W"n_PPy  
adjustment mechanism 调整机制 ]-}a{z  
adjustment of loss 亏损调整 ;zCHEz  
adjustment process 调整过程；调整程序 <!+o8z]  
adjustment range 调整幅度 JHQ8o5bEQp  
administered exchange rate 受管制汇率 #zy%B