[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: ulVHsWg  
B VPf8
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A share Ａ股；甲类股份 \8F$85g  
abatement of tax 减税；减扣免税额 9`c :sop  
ABN AMRO Bank N.V. 荷兰银行 t/q\Ne\\,  
above-the-line expenditure 线上项目支出；经常预算支出 Gm.v-T$  
above-the-line receipt 线上项目收入；经常预算收入 :l*wf/&z  
ABSA Asia Limited 南非联合亚洲有限公司  NU_VUd2  
absolute change 绝对数值变更 )EcF[aO  
absolute expenditure 实际开支 ,Xb:f/lB  
absolute guideline figure 绝对准则数字 ];Z_S`JR  
absolute interest 绝对权益 a2YdkdjT  
absolute order of discharge 绝对破产解除令 ?|8
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absolute profit margin 绝对利润幅度 w@oq.K  
absolute value 实值；绝对值 JDMa
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absolutely vested interest 绝对既得权益 &G'R{s&"  
absorbed cost 已吸收成本；已分摊成本 u,'c:RMV  
absorption 吸收；分摊；合并 I#9K/

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absorption rate 吸收率；摊配率；分摊率 1uD}V7_y"  
ACB Finance Limited 亚洲商业财务有限公司 (S(=WG  
acceptable form of reciprocity 合理的互惠条件 Uvz9x"0[u  
acceptable rate 适当利率；适当汇率 1lx\Pz@ol  
acceptance agreement 承兑协议 JXvHsCd?  
acceptance for honour 参加承兑 lz# inC|  
acceptor 承兑人；接受人；受票人 E2dSOZS:)%  
acceptor for honour 参加承兑人 4NbC V)Dm  
accident insurance 意外保险 ;N4mR6  
Accident Insurance Association of Hong Kong 香港意外保险公会 Zl* HT%-5  
accident insurance scheme 意外保险计划 6o6m"6  
accident year basis 意外年度基准 9N u;0  
accommodation 通融；贷款 Q2k\8i  
accommodation bill 通融票据；空头票据 XvdK;  
accommodation party 汇票代发人 P3N f<  
account balance 帐户余额；帐户结余 |r3eq4$Am  
account book 帐簿 @o>2:D1G  
account collected in advance 预收款项 ?DpM R/  
account current book 往来帐簿 E%$FX'8&  
account of after-acquired property 事后取得的财产报告 VoP(!.Ua>7  
account of defaulter 拖欠帐目 B|!YGfL  
account payable 应付帐款 ,',fO?Qv'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h3JIiwv0!  
account receivable 应收帐款 
3 #jPQ[+  
account receivable report 应收帐款报表 U8.DPRa  
account statement 结单；帐单；会计财务报表 >Axe7<l  
account title 帐户名称；会计科目 /j.V0%  
accountant's report 会计师报告 &Cdd  
Accountant's Report Rules 会计师报告规则 ]bX.w/=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J)o~FC]b*  
Accounting Arrangements 《会计安排》 >r{,$)H0  
accounting basis 会计基础 qKWkgackP  
accounting by Official Receiver 破产管理署署长呈交的帐目 7] ~'8  
Accounting Circular 《会计通告》 a0.)zgWr  
accounting class 会计类别 $r_z""eOc  
accounting date 记帐日期；会计结算日期 EV~_-YC   
accounting for money 款项核算 /~AajLxu3W  
Accounting Officer 会计主任 GL (YC-{  
accounting period 会计报告期；会计期 m~X :KwK4  
accounting policy 会计政策；会计方针 dyg1.n#M}  
accounting practice 会计惯例 i%-c/ lop  
accounting principle 会计准则 b}k`'++2,  
accounting record 会计记录 "*TnkFTR  
accounting report 会计报告 G =lC[i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,!Ah+x  
Accounting Society of China 中国会计学会 ukhI'alS,  
accounting statement 会计报表 *jDzh;H!w  
accounting system 会计制度；会计系统 6IeHZ)jGj  
accounting transaction 会计事项；帐务交易 S* <:He&1  
accounting treatment 会计处理 K4oLb"gB1  
accounting year 会计年度
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accretion 增值；添加 w'U;b  
accrual 应计项目；应累算数目 4UG7{[!+  
accrual basis 应计制；权责发生制 =1LrU$\  
accrual basis accounting 应计制会计；权责发生制会计 VIynlvy  
accrue 应累算；应计 ]k>S0  
accrued benefit 应累算利益 "rkP@ja9n  
accrued charges 应计费用 fq\E$'o$  
accrued cumulative preference share dividend 应累算的累积优先股股息 9n44 *sZ  
accrued expenses 应累算费用 \}G/F
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accrued interest payable 应付利息；应计未付利息 dZ;csc@xv  
accrued interest receivable 应收利息；应计未收利息 <!4'?K-N  
accrued right 累算权益 wYS
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accruing profit 应累算的利润 _%"/I96'  
accumulated fiscal reserve 累积财政储备 wVw3YIN#  
accumulated profit 累积利润；滚存溢利 -w^E~J0*L  
accumulated reserve 累积储备 p?5`+Z  
accumulation of surplus income 累积收益盈余 ]LNP"vi;  
acquired assets 既得资产 }0qgvw  
acquisition 收购；购置；取得
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acquisition cost 购置成本 C3WqUf<8`{  
acquisition expenses 购置费用 u'P@3'P  
acquisition of 100% interest 收购全部股权 ar>S_
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acquisition of control 取得控制权 Pm V:J9  
acquisition of fixed assets 购置固定资产 +=;F vb  
acquisition of shell “买壳” %'@&j2j>  
acquisition price 收购价 lts{<AU~  
act of God 天灾 uiO8F*,!&r  
acting partner 执事合伙人 )I`B+c:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 s_p?3bKu  
active partner 积极参与的合伙人 ;pS Wu9  
active trading 交投活跃 Q>= :$I  
actual circulation 实际流通 ,zz+s[ZH7O  
actual cost 实际成本 W aks*^|  
actual expenditure 实际开支；实际支出 E}4R[6YD  
actual income 实际入息；实际收入；实际收益 ;v>2z!M  
actual market 现货市场 |)yO]pB:  
actual price 现货价；实际价格 .gx*gX1<  
actual profit 实际利润 YV 2T$#7u  
actual quotation 实盘；实际价位；实际报价 "J7=3$CA  
actual year basis 按实际年度计算 ^%*%=LJm  
actuals 实货 @ L?7`VoE  
actuarial investigation 精算调查 8@Y]dzgjj  
actuarial principle 精算原则 oM Q+=  
actuarial report 精算师报告 [7Q|vu  
Actuarial Society of Hong Kong 香港精算学会 5
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actuarial valuation 精算师估值 ,Q2`N{f  
actuary 精算师 MhWmY[  
ad referendum agreement 暂定协议；有待覆核的协定 #.#T+B+9  
ad valorem duty 从价税；按值征税 4GeWo@8h  
ad valorem duty system 从价税制 -=QA{n  
ad valorem fee 从价费 'I\bz;VT  
ad valorem tariff 从价关税 #tGW|F  
additional allowance 额外免税额 l>H#\MR  
additional amount for unexpired risk 未过期风险的额外款额 op/|&H'  
additional assessable profit 补加应评税利润 *)
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additional assessment 补加评税 l<!?`V6}  
additional commitment 额外承担 {3@/@jO?  
additional commitment vote 额外承担拨款 b&s"x? 7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D3|y|Dr  
additional dependent parent allowance 供养父母额外免税额 Z^>{bW  
additional provision 额外拨款 g]N!_Ib/!  
additional stamp duty 附加印花税 F@)wi0  
additional tax 补加税罚款；补加税款 DXsp 2
  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 g
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adjudged bankrupt 被裁定破产 Ae;> @k/|=  
adjudicated bankrupt 裁定破产人 `o)rAD^e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 '%l<33*   
adjudication of bankruptcy 裁定破产；宣告破产 5@F1E8T  
adjudication of insolvency 裁定无力偿还债务 QI.{M$,m~  
adjusted actual 经调整的实数；调整后的实数 ][I}yOD70  
adjusted current assets 经调整的流动资产；调整后的流动资产 x?y)a9&Hm  
adjusted figure 经调整的数字；调整后的数额 3g0 [(;  
adjusted liabilities 经调整的负债；调整后的负债 u @?n3l  
adjusted loss 经调整的亏损；调整后的亏损 _>S."cm}!k  
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 }L'BzSU@G  
adjusted profit 经调整的利润；调整后的利润 -1DQO|q
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adjusted surplus 经调整的盈余额；调整后的盈余额 =hjff/ X  
adjusted value 经调整的价值；调整后的价值 ;r B2Q H]  
adjustment 调整；修订；理算〔保险〕 7%b?[}y4  
adjustment centre 调剂中心 *G7/  
adjustment lag 调整过程的时间差距；调整时差 6f v{?0|  
adjustment mechanism 调整机制 ,-rOfk\u  
adjustment of loss 亏损调整 4l<%Q2  
adjustment process 调整过程；调整程序 ,73J#  
adjustment range 调整幅度 Mxc0=I'a  
administered exchange rate 受管制汇率 &O/;YGEAB