[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: V?V)&y] 4  
*ez~~ Y  
A share Ａ股；甲类股份 M3;v3 }z<-  
abatement of tax 减税；减扣免税额 M= q~EMH  
ABN AMRO Bank N.V. 荷兰银行 q,,>:]f#  
above-the-line expenditure 线上项目支出；经常预算支出 - Zoo)  
above-the-line receipt 线上项目收入；经常预算收入 b}*@=X=4o  
ABSA Asia Limited 南非联合亚洲有限公司 9s6>9hMb)  
absolute change 绝对数值变更 IJBJebqL  
absolute expenditure 实际开支 >-|90CSdSJ  
absolute guideline figure 绝对准则数字 $h]Y<&('G  
absolute interest 绝对权益 L1!hF3G  
absolute order of discharge 绝对破产解除令 'UXj\vJ3E  
absolute profit margin 绝对利润幅度 8&A|)ur4  
absolute value 实值；绝对值 qqt.nrQ^  
absolutely vested interest 绝对既得权益 cM<hG:4%wX  
absorbed cost 已吸收成本；已分摊成本 iI@Gyq=  
absorption 吸收；分摊；合并 N7HbOLpM  
absorption rate 吸收率；摊配率；分摊率 L[D/#0qp  
ACB Finance Limited 亚洲商业财务有限公司 yc%E$g  
acceptable form of reciprocity 合理的互惠条件 ;aK !eD$  
acceptable rate 适当利率；适当汇率 V.QzMF"o  
acceptance agreement 承兑协议 $7gB&T.x  
acceptance for honour 参加承兑 mLk6!&zN  
acceptor 承兑人；接受人；受票人
EO9kE.g  
acceptor for honour 参加承兑人 5)>ZO)F&  
accident insurance 意外保险 *CPB5s  
Accident Insurance Association of Hong Kong 香港意外保险公会 z Jo#
3  
accident insurance scheme 意外保险计划 At
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accident year basis 意外年度基准 N}x/&e  
accommodation 通融；贷款 &b@!DAwAJ  
accommodation bill 通融票据；空头票据 k.
=S+#"}  
accommodation party 汇票代发人 g"dZB2`C  
account balance 帐户余额；帐户结余 1l|A[G  
account book 帐簿 peTO-x^a-  
account collected in advance 预收款项 gcW{]0%L^  
account current book 往来帐簿 cxP9n8CuT  
account of after-acquired property 事后取得的财产报告 %X9:R'~sP  
account of defaulter 拖欠帐目 M8",t{7  
account payable 应付帐款 ^;CR0.4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 S `m-5  
account receivable 应收帐款 10l1a
4  
account receivable report 应收帐款报表 kO,VayjT  
account statement 结单；帐单；会计财务报表 ej"o?
1l@  
account title 帐户名称；会计科目 32bkouq  
accountant's report 会计师报告 
O2'bNR  
Accountant's Report Rules 会计师报告规则 gSv[4,hXd  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .y;\puNq  
Accounting Arrangements 《会计安排》 e0|_Z])D  
accounting basis 会计基础 EYJi6#  
accounting by Official Receiver 破产管理署署长呈交的帐目 A}#] g>L  
Accounting Circular 《会计通告》 `r'0"V  
accounting class 会计类别 kh>SrW]B%  
accounting date 记帐日期；会计结算日期 z7@(uIl=X  
accounting for money 款项核算 ;1R?9JN"  
Accounting Officer 会计主任 Oj4u!SY\j  
accounting period 会计报告期；会计期 [N+ m5{tT  
accounting policy 会计政策；会计方针 az\<sWb#  
accounting practice 会计惯例 7{Ki;1B[w  
accounting principle 会计准则 7$1fy0f[l  
accounting record 会计记录 Av;q:x?  
accounting report 会计报告 J2oWssw"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N)vk0IM!  
Accounting Society of China 中国会计学会 ni"$[8U  
accounting statement 会计报表 6
<qwP?WN  
accounting system 会计制度；会计系统 j2o1"  
accounting transaction 会计事项；帐务交易 rt3f7 s*  
accounting treatment 会计处理 ,{ uW8L  
accounting year 会计年度 :Er^"9'A2  
accretion 增值；添加 Uaus>Frx.T  
accrual 应计项目；应累算数目 y} $P,  
accrual basis 应计制；权责发生制 EZ%

w=  
accrual basis accounting 应计制会计；权责发生制会计 XoKO2<3  
accrue 应累算；应计 ]M+VSU  
accrued benefit 应累算利益 _X,[]+ziu%  
accrued charges 应计费用 nL":0!DTRD  
accrued cumulative preference share dividend 应累算的累积优先股股息 $TD~k;   
accrued expenses 应累算费用 V>FT~k_"  
accrued interest payable 应付利息；应计未付利息 m{bZRkt  
accrued interest receivable 应收利息；应计未收利息 B0b[p*gIl  
accrued right 累算权益 "W &:j:o  
accruing profit 应累算的利润 "'z,[v50&  
accumulated fiscal reserve 累积财政储备 wDT>">&d  
accumulated profit 累积利润；滚存溢利 96"yNqBf  
accumulated reserve 累积储备 S1 EEASr!}  
accumulation of surplus income 累积收益盈余 "wnpiB}  
acquired assets 既得资产 S' (cqO}=F  
acquisition 收购；购置；取得 M('s|>\l  
acquisition cost 购置成本 ,]PyDq6  
acquisition expenses 购置费用 M# \ <  
acquisition of 100% interest 收购全部股权 |+Hp+9J  
acquisition of control 取得控制权 YGq=8p7.R  
acquisition of fixed assets 购置固定资产 b!'l\~`{i  
acquisition of shell “买壳” T3USNc51  
acquisition price 收购价 w24{_ N  
act of God 天灾 ^wx%CdFm'P  
acting partner 执事合伙人 ]6$,IKE7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 e/"yGQu  
active partner 积极参与的合伙人 oUJj5iu}  
active trading 交投活跃 f7XQ~b  
actual circulation 实际流通 GBH _r0  
actual cost 实际成本 S=0"f}Jo.  
actual expenditure 实际开支；实际支出 mR{CVU  
actual income 实际入息；实际收入；实际收益 ,op]-CY5  
actual market 现货市场 @~m=5C  
actual price 现货价；实际价格 !_ CX2|  
actual profit 实际利润 s<[A0=LH  
actual quotation 实盘；实际价位；实际报价 *4<4  
actual year basis 按实际年度计算 @s_3 0+  
actuals 实货 B.89_!/:p  
actuarial investigation 精算调查 C`\9cej  
actuarial principle 精算原则 9R9__w;  
actuarial report 精算师报告 -PNi^ K_  
Actuarial Society of Hong Kong 香港精算学会 [8>z#*B  
actuarial valuation 精算师估值 aq3~!T;W  
actuary 精算师 a}:A,t<6  
ad referendum agreement 暂定协议；有待覆核的协定 yJ!OsD  
ad valorem duty 从价税；按值征税 $4Z+F#mx  
ad valorem duty system 从价税制 '3A+"k-}mh  
ad valorem fee 从价费 4p.^'2m  
ad valorem tariff 从价关税 Fi mN?s  
additional allowance 额外免税额 =43I1&_   
additional amount for unexpired risk 未过期风险的额外款额 \HAJ\9*w)  
additional assessable profit 补加应评税利润 t#C,VwMe[  
additional assessment 补加评税 >T<6fpXuk2  
additional commitment 额外承担 Zy^=fM  
additional commitment vote 额外承担拨款 >(X#<`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 I*EJHBsQ5  
additional dependent parent allowance 供养父母额外免税额 taweGc%~  
additional provision 额外拨款 ^:`oP"%-T  
additional stamp duty 附加印花税 3Jk[/.h  
additional tax 补加税罚款；补加税款 MkwU<ae AB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qAoAUDm  
adjudged bankrupt 被裁定破产 (+* ][|T  
adjudicated bankrupt 裁定破产人 qu_)`wB  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 > 2#%$lX6  
adjudication of bankruptcy 裁定破产；宣告破产 4SgF,a c3r  
adjudication of insolvency 裁定无力偿还债务 I%oRvg|q  
adjusted actual 经调整的实数；调整后的实数 Pg
MbMH  
adjusted current assets 经调整的流动资产；调整后的流动资产 3y99O $EAc  
adjusted figure 经调整的数字；调整后的数额 \[yr=X  
adjusted liabilities 经调整的负债；调整后的负债 U4BqO :sd  
adjusted loss 经调整的亏损；调整后的亏损 iOXZ]Xj5  
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 z v>Oh#  
adjusted profit 经调整的利润；调整后的利润 LheFQ A  
adjusted surplus 经调整的盈余额；调整后的盈余额 `ncNEHh7K  
adjusted value 经调整的价值；调整后的价值 6^)rv-L~5y  
adjustment 调整；修订；理算〔保险〕 hk%k(^ekU]  
adjustment centre 调剂中心 6B0#4Qrv  
adjustment lag 调整过程的时间差距；调整时差 `OqM8U @  
adjustment mechanism 调整机制 w5 `#q&?  
adjustment of loss 亏损调整 iv*V#J>  
adjustment process 调整过程；调整程序 yGxv?%%2  
adjustment range 调整幅度 &)n_]R#)  
administered exchange rate 受管制汇率 ]
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