[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: "VI2--%v3  
 XM<  
A share Ａ股；甲类股份 h {.x:pPXy  
abatement of tax 减税；减扣免税额 b.mWB`59  
ABN AMRO Bank N.V. 荷兰银行 G`R_kg9$  
above-the-line expenditure 线上项目支出；经常预算支出 mt]50}eK  
above-the-line receipt 线上项目收入；经常预算收入 !HSX:qAP$  
ABSA Asia Limited 南非联合亚洲有限公司 P%y$e0  
absolute change 绝对数值变更 tvR|!N }  
absolute expenditure 实际开支 )Kg_E6  
absolute guideline figure 绝对准则数字 J 7]LMw7  
absolute interest 绝对权益 6'\VPjt  
absolute order of discharge 绝对破产解除令 NUM+tg>KM  
absolute profit margin 绝对利润幅度 C3-I5q(V]  
absolute value 实值；绝对值 \$Aw[ 5&t  
absolutely vested interest 绝对既得权益 |v@ zyOq&b  
absorbed cost 已吸收成本；已分摊成本 :,pdR>q%(y  
absorption 吸收；分摊；合并 l(uV@_3  
absorption rate 吸收率；摊配率；分摊率 oRQ(l I>
 
ACB Finance Limited 亚洲商业财务有限公司 5Tiap8x+<  
acceptable form of reciprocity 合理的互惠条件 7~2V5@{<  
acceptable rate 适当利率；适当汇率 oG' 'my#3  
acceptance agreement 承兑协议 KDu~,P]  
acceptance for honour 参加承兑 )( W%Hmi  
acceptor 承兑人；接受人；受票人 mExJ--}  
acceptor for honour 参加承兑人 qd@Fb*  
accident insurance 意外保险 !DZ4C.  
Accident Insurance Association of Hong Kong 香港意外保险公会 }-%:!*bLj  
accident insurance scheme 意外保险计划 Azag*M?  
accident year basis 意外年度基准 `(VVb@:o  
accommodation 通融；贷款 *ez7Q  
accommodation bill 通融票据；空头票据 = e|  
accommodation party 汇票代发人 ](SqLTB+?  
account balance 帐户余额；帐户结余 )!g@MHHL  
account book 帐簿 mL]5Tnc  
account collected in advance 预收款项 31{)~8  
account current book 往来帐簿 &D#B"XI  
account of after-acquired property 事后取得的财产报告 /9(8ML#E  
account of defaulter 拖欠帐目 ;-d2~1$  
account payable 应付帐款 X,ok3c4X  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 f\c%G=y  
account receivable 应收帐款 *FC26_pH  
account receivable report 应收帐款报表 Rq,Fp/  
account statement 结单；帐单；会计财务报表 e\WG-zi/  
account title 帐户名称；会计科目 T74."Lo#  
accountant's report 会计师报告 +Q&CIo  
Accountant's Report Rules 会计师报告规则 Yy4l -}"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 S@6 :H"  
Accounting Arrangements 《会计安排》 {!37w[s~  
accounting basis 会计基础 % QI6`@Y"  
accounting by Official Receiver 破产管理署署长呈交的帐目 )d7U3i  
Accounting Circular 《会计通告》 HVaKy+RU  
accounting class 会计类别 1j\wvPLr  
accounting date 记帐日期；会计结算日期 QI{<q<  
accounting for money 款项核算 @+(a{%~7y  
Accounting Officer 会计主任 XDAwE  
accounting period 会计报告期；会计期 ~[`*)(4E  
accounting policy 会计政策；会计方针 _{48s8V  
accounting practice 会计惯例 (q g~l@rf  
accounting principle 会计准则 5gbD|^ij  
accounting record 会计记录 q a}=p  
accounting report 会计报告 7,,#f&jP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZY-mUg  
Accounting Society of China 中国会计学会 <hzuPi@  
accounting statement 会计报表 q\T}jF\t  
accounting system 会计制度；会计系统 #PZBh  
accounting transaction 会计事项；帐务交易 CQ^I;[=d  
accounting treatment 会计处理 ZA8FX  
accounting year 会计年度 ?PDrj/: *  
accretion 增值；添加 _Rey~]iJJ8  
accrual 应计项目；应累算数目 9<6Hs3|.!  
accrual basis 应计制；权责发生制 *kKdL  
accrual basis accounting 应计制会计；权责发生制会计 <n)R?P(or  
accrue 应累算；应计 *&vi3#ur  
accrued benefit 应累算利益 73tWeZ8rvx  
accrued charges 应计费用 5HMDu
g;   
accrued cumulative preference share dividend 应累算的累积优先股股息 ~R\U1XXyUY  
accrued expenses 应累算费用 8b:\@]g$  
accrued interest payable 应付利息；应计未付利息 Uiu9o]n  
accrued interest receivable 应收利息；应计未收利息 bZi;
jl  
accrued right 累算权益 jS'hs>Ot  
accruing profit 应累算的利润 0/0rWqg /  
accumulated fiscal reserve 累积财政储备 [nG[@)G~0M  
accumulated profit 累积利润；滚存溢利 \'Ewn8Qv8  
accumulated reserve 累积储备
?%RR+(2m  
accumulation of surplus income 累积收益盈余 C 8qVYrw  
acquired assets 既得资产 oLz9mqp2%  
acquisition 收购；购置；取得 ?8aPd"x  
acquisition cost 购置成本 n9r3CLb[  
acquisition expenses 购置费用 s&~.";
b  
acquisition of 100% interest 收购全部股权 ts~$'^K[-  
acquisition of control 取得控制权 "RMvWuNt  
acquisition of fixed assets 购置固定资产 W.VyH|?  
acquisition of shell “买壳” )0xEI  
acquisition price 收购价 X]AbBzy  
act of God 天灾 5"8R|NU:\0  
acting partner 执事合伙人 B(U0 ~{7a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `8N],X  
active partner 积极参与的合伙人 "f3KE=cUm  
active trading 交投活跃 Ax"I$6n>  
actual circulation 实际流通 ZeP3 Yjr3  
actual cost 实际成本 dI|`"jl#  
actual expenditure 实际开支；实际支出 `-[+(+["  
actual income 实际入息；实际收入；实际收益 J t,7S4JL  
actual market 现货市场
{_5PN^J  
actual price 现货价；实际价格 >Gyg`L\  
actual profit 实际利润 ufWd)Q  
actual quotation 实盘；实际价位；实际报价 w-(^w9_e  
actual year basis 按实际年度计算 tx
W<r8  
actuals 实货 |? l6S
 
actuarial investigation 精算调查 RXU#.=xvy  
actuarial principle 精算原则 W_z?t;  
actuarial report 精算师报告 gw`}eA$  
Actuarial Society of Hong Kong 香港精算学会 HOY9{>E}z  
actuarial valuation 精算师估值 1O]27"9  
actuary 精算师 C>*]a(5k  
ad referendum agreement 暂定协议；有待覆核的协定 ~ E| L4E  
ad valorem duty 从价税；按值征税 %l8nTcL_?  
ad valorem duty system 从价税制 \qh -fW; #  
ad valorem fee 从价费 {|Pz9a-:  
ad valorem tariff 从价关税 h2C1'+Q{9  
additional allowance 额外免税额 a,U@ !}K  
additional amount for unexpired risk 未过期风险的额外款额 ,"!P{c  
additional assessable profit 补加应评税利润 1 GL@t?S  
additional assessment 补加评税 Cq,hzi-  
additional commitment 额外承担 $k&}{c8P  
additional commitment vote 额外承担拨款 %aeQL;# V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T c{]w?V  
additional dependent parent allowance 供养父母额外免税额 ,Cckp! 6  
additional provision 额外拨款 Kzd`|+?'`M  
additional stamp duty 附加印花税 'hM?
J*m  
additional tax 补加税罚款；补加税款 K?o}B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Aa;s.:?  
adjudged bankrupt 被裁定破产 uY;2tZldf=  
adjudicated bankrupt 裁定破产人 4f?Y'+>Z,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &JpFt^IHi  
adjudication of bankruptcy 裁定破产；宣告破产 %Pb 5PIk4  
adjudication of insolvency 裁定无力偿还债务 Nl^{w'X0h  
adjusted actual 经调整的实数；调整后的实数 (gl/NH!  
adjusted current assets 经调整的流动资产；调整后的流动资产 wGC)gW  
adjusted figure 经调整的数字；调整后的数额 cn4CK.?  
adjusted liabilities 经调整的负债；调整后的负债 ' 1aU0<  
adjusted loss 经调整的亏损；调整后的亏损 fYzO T,c  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 uUczD 8y  
adjusted profit 经调整的利润；调整后的利润 O}!L;?  
adjusted surplus 经调整的盈余额；调整后的盈余额 3eg<)  
adjusted value 经调整的价值；调整后的价值 +jD{O @9  
adjustment 调整；修订；理算〔保险〕 <k^P>Irb3t  
adjustment centre 调剂中心 bTn7$EG  
adjustment lag 调整过程的时间差距；调整时差 ReCmv/AE  
adjustment mechanism 调整机制 / WVnyz0  
adjustment of loss 亏损调整 M_2[Wypw  
adjustment process 调整过程；调整程序 a9q68  
adjustment range 调整幅度 AVR9G^ce_  
administered exchange rate 受管制汇率 qK4
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