[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: jM__{z  
XT||M)#  
A share Ａ股；甲类股份 d5U; $q{o  
abatement of tax 减税；减扣免税额 g#W_S?  
ABN AMRO Bank N.V. 荷兰银行 *_)E6Y?9  
above-the-line expenditure 线上项目支出；经常预算支出 mtw9AoO  
above-the-line receipt 线上项目收入；经常预算收入 \{PNwF?  
ABSA Asia Limited 南非联合亚洲有限公司 kX8=cL9G  
absolute change 绝对数值变更 LV.&>@*  
absolute expenditure 实际开支 #/WAzYt{  
absolute guideline figure 绝对准则数字 AQ@v>wr}  
absolute interest 绝对权益 v*P[W_.  
absolute order of discharge 绝对破产解除令 o'qm82* =  
absolute profit margin 绝对利润幅度 2a[9h#  
absolute value 实值；绝对值 GNghB(  
absolutely vested interest 绝对既得权益 H~m]nV,r  
absorbed cost 已吸收成本；已分摊成本 W/v|8-gcK  
absorption 吸收；分摊；合并 EUwQIA2c8N  
absorption rate 吸收率；摊配率；分摊率 s)tpr
 
ACB Finance Limited 亚洲商业财务有限公司 m y,x9UPs  
acceptable form of reciprocity 合理的互惠条件 5\G)Q<A]*L  
acceptable rate 适当利率；适当汇率 KO-a; [/  
acceptance agreement 承兑协议 K^ 6+Ily  
acceptance for honour 参加承兑 cV]y=q6  
acceptor 承兑人；接受人；受票人 $Q4=37H+  
acceptor for honour 参加承兑人 jYdV? B  
accident insurance 意外保险 s*+ZYPk  
Accident Insurance Association of Hong Kong 香港意外保险公会 SW=aHM   
accident insurance scheme 意外保险计划 #4q
1{)=  
accident year basis 意外年度基准 FpC~1Nau  
accommodation 通融；贷款 r\bq[9dX>  
accommodation bill 通融票据；空头票据 2MT_#r_  
accommodation party 汇票代发人 {]@Q
u"M  
account balance 帐户余额；帐户结余 2mq%|VG'  
account book 帐簿 sZEgsrJh  
account collected in advance 预收款项 ^#7viZ*  
account current book 往来帐簿 LK %K0o  
account of after-acquired property 事后取得的财产报告 c&A]p
Ln+x  
account of defaulter 拖欠帐目 1)gv%_  
account payable 应付帐款 b_l.QKk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x{2o[dK4}  
account receivable 应收帐款 @LHtt/&  
account receivable report 应收帐款报表 /evaTQPz  
account statement 结单；帐单；会计财务报表 `%%?zgY  
account title 帐户名称；会计科目 @[0jFjK  
accountant's report 会计师报告 VlV)$z_  
Accountant's Report Rules 会计师报告规则 N[]U%9[=2F  
accounting and auditing procedure 会计与审计程序；会计与核数程序 o6/Rx#A  
Accounting Arrangements 《会计安排》 XX:q|?6_ 4  
accounting basis 会计基础 W'd/dKUx  
accounting by Official Receiver 破产管理署署长呈交的帐目 Kf&r21h  
Accounting Circular 《会计通告》 w2@"PGR  
accounting class 会计类别 Jtpa@!M  
accounting date 记帐日期；会计结算日期 7Qt2gf  
accounting for money 款项核算 j]#wrm  
Accounting Officer 会计主任 KKV)DExv?  
accounting period 会计报告期；会计期 =;g=GcVK  
accounting policy 会计政策；会计方针 ?U$}Rsk{#  
accounting practice 会计惯例 GtG&yeB  
accounting principle 会计准则 xV?*!m$V%R  
accounting record 会计记录 .?70=8{  
accounting report 会计报告 G u6[{u  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O<bDU0s{M  
Accounting Society of China 中国会计学会 Ys)+9yPPn  
accounting statement 会计报表 v'K % %z  
accounting system 会计制度；会计系统 \N4d_fPj  
accounting transaction 会计事项；帐务交易 0&f\7z  
accounting treatment 会计处理 v)%[  
accounting year 会计年度 /!:L7@BZ  
accretion 增值；添加 #i@ACAgn;6  
accrual 应计项目；应累算数目 yW[L,N7d  
accrual basis 应计制；权责发生制 KxGKA  
accrual basis accounting 应计制会计；权责发生制会计 a (P^e)<  
accrue 应累算；应计 Tln9q0"W  
accrued benefit 应累算利益 VPdwSW[eM  
accrued charges 应计费用 SHytyd  
accrued cumulative preference share dividend 应累算的累积优先股股息 _`slkwP.  
accrued expenses 应累算费用 2\DTJ`Y,  
accrued interest payable 应付利息；应计未付利息 Al=(sHc'  
accrued interest receivable 应收利息；应计未收利息 9/FG,9  
accrued right 累算权益 Q%+}  
accruing profit 应累算的利润 ZK%Kgk[\:~  
accumulated fiscal reserve 累积财政储备  4c  
accumulated profit 累积利润；滚存溢利 VjC*(6<Gj  
accumulated reserve 累积储备 4t,zHR6W  
accumulation of surplus income 累积收益盈余 /rn"  
acquired assets 既得资产 7s0) 3HR}  
acquisition 收购；购置；取得 LG"c8Vv&)~  
acquisition cost 购置成本 |)m*
EME  
acquisition expenses 购置费用 ~6\ & y  
acquisition of 100% interest 收购全部股权 G`9cd\^  
acquisition of control 取得控制权 '" ^ B&W  
acquisition of fixed assets 购置固定资产 ,LoMt ]H  
acquisition of shell “买壳” Czq1 kz  
acquisition price 收购价 w:ORmR.p  
act of God 天灾 FLVbkW-G.  
acting partner 执事合伙人 71JM [2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 lv=yz\  
active partner 积极参与的合伙人 )!'Fa_$ e  
active trading 交投活跃 fEx+gQW_  
actual circulation 实际流通 pp *bqY  
actual cost 实际成本  hTlnw[I  
actual expenditure 实际开支；实际支出 5{ 8x*PSl  
actual income 实际入息；实际收入；实际收益 fui4

@  
actual market 现货市场 R)
sp
 
actual price 现货价；实际价格 i_[^s:*T  
actual profit 实际利润 HyZVr2  
actual quotation 实盘；实际价位；实际报价 (~q#\  
actual year basis 按实际年度计算 -3C* P  
actuals 实货 R;0W+!fE  
actuarial investigation 精算调查 c1pq]mz|z  
actuarial principle 精算原则 JRHf.?  
actuarial report 精算师报告 D?iy.Dg  
Actuarial Society of Hong Kong 香港精算学会 NFrNm'v  
actuarial valuation 精算师估值 C/{nr-V3u  
actuary 精算师 5%2ef{T[  
ad referendum agreement 暂定协议；有待覆核的协定 HXD*zv@ *6  
ad valorem duty 从价税；按值征税 'LJ %.DJ  
ad valorem duty system 从价税制 X_vI0YX9  
ad valorem fee 从价费 "z^BKb5  
ad valorem tariff 从价关税 ,[Dh2fPM,  
additional allowance 额外免税额 %GVEY  
additional amount for unexpired risk 未过期风险的额外款额 ipx@pNW;"  
additional assessable profit 补加应评税利润 8O"x;3I9  
additional assessment 补加评税 4RK.Il*d  
additional commitment 额外承担 #)W8.  
additional commitment vote 额外承担拨款 7$g*N6)Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A8_\2'b  
additional dependent parent allowance 供养父母额外免税额 NmH}"ndv+  
additional provision 额外拨款 se<i5JsSV  
additional stamp duty 附加印花税 E9L!O.Q  
additional tax 补加税罚款；补加税款 J0IdFFZ|w  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]&3s6{R  
adjudged bankrupt 被裁定破产 O\|C,Epm  
adjudicated bankrupt 裁定破产人 &*jxI[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1?/5A|?V4+  
adjudication of bankruptcy 裁定破产；宣告破产 "7Toc4  
adjudication of insolvency 裁定无力偿还债务 btUUZ"q<  
adjusted actual 经调整的实数；调整后的实数 }V1DyLg:  
adjusted current assets 经调整的流动资产；调整后的流动资产 sh',"S#=@  
adjusted figure 经调整的数字；调整后的数额 Gk{ "O%AE  
adjusted liabilities 经调整的负债；调整后的负债 sDzD 8as  
adjusted loss 经调整的亏损；调整后的亏损 1Qp1Es<)  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 DiZ!c"$  
adjusted profit 经调整的利润；调整后的利润 ^yn[QWFO  
adjusted surplus 经调整的盈余额；调整后的盈余额 . 1{vpX  
adjusted value 经调整的价值；调整后的价值 yDCooX0  
adjustment 调整；修订；理算〔保险〕 eEZ|nEU  
adjustment centre 调剂中心 zPX= MfF  
adjustment lag 调整过程的时间差距；调整时差 V\iIvBpWg  
adjustment mechanism 调整机制 jyY^iQ.2  
adjustment of loss 亏损调整 +t7c &td\  
adjustment process 调整过程；调整程序 hO+O0=$}wN  
adjustment range 调整幅度 USnD7I/b  
administered exchange rate 受管制汇率 >K_$[qP3