[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: Rk!8eN Pf  
d0;<Cw~Tl  
A share Ａ股；甲类股份 F TWjIa/[  
abatement of tax 减税；减扣免税额 Ch73=V   
ABN AMRO Bank N.V. 荷兰银行 - *v)sP"@  
above-the-line expenditure 线上项目支出；经常预算支出 0}N"L ml  
above-the-line receipt 线上项目收入；经常预算收入 h_15"rd  
ABSA Asia Limited 南非联合亚洲有限公司 *+_+ZDU  
absolute change 绝对数值变更 ,$Xhw r  
absolute expenditure 实际开支 i0rh{Ko  
absolute guideline figure 绝对准则数字 <KFl4A~  
absolute interest 绝对权益 Z31a4O  
absolute order of discharge 绝对破产解除令 <aQ5chf7  
absolute profit margin 绝对利润幅度 Wv]ODEd  
absolute value 实值；绝对值 aole`PD,l  
absolutely vested interest 绝对既得权益 Fhga^.5U&  
absorbed cost 已吸收成本；已分摊成本 pyp0SGCM:  
absorption 吸收；分摊；合并 .,\^{.E  
absorption rate 吸收率；摊配率；分摊率 
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ACB Finance Limited 亚洲商业财务有限公司 SLda>I(p7&  
acceptable form of reciprocity 合理的互惠条件 6 tl#AJ-  
acceptable rate 适当利率；适当汇率 H Nd? '  
acceptance agreement 承兑协议 .+&M,% x  
acceptance for honour 参加承兑 ,O_ iSohS  
acceptor 承兑人；接受人；受票人 vGwpDu\RgX  
acceptor for honour 参加承兑人 s&1
}^'|  
accident insurance 意外保险 vQy+^deW  
Accident Insurance Association of Hong Kong 香港意外保险公会 }z5u^_-m  
accident insurance scheme 意外保险计划 wY"BPl]b  
accident year basis 意外年度基准 3EH7HW  
accommodation 通融；贷款 {Mc;B9W  
accommodation bill 通融票据；空头票据 !vq|*8  
accommodation party 汇票代发人 ]Rj?OSok  
account balance 帐户余额；帐户结余 ]A:8x`z#F  
account book 帐簿 P
QP|V>g  
account collected in advance 预收款项 +mC?.B2D  
account current book 往来帐簿 ?X$ *8;==6  
account of after-acquired property 事后取得的财产报告 h_6c9VI  
account of defaulter 拖欠帐目 fWyXy%Qq  
account payable 应付帐款 L| ;WE=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (Ta(Y=!uq  
account receivable 应收帐款 q^h/64F  
account receivable report 应收帐款报表  vURgR  
account statement 结单；帐单；会计财务报表 1}~`g ED  
account title 帐户名称；会计科目 yz=aJ v; H  
accountant's report 会计师报告 l OiZ2 _2  
Accountant's Report Rules 会计师报告规则 LI n2&r:U  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KPA.5,ai  
Accounting Arrangements 《会计安排》 *d9RD~
Ee  
accounting basis 会计基础 4+MaV<!tU^  
accounting by Official Receiver 破产管理署署长呈交的帐目 O]KQ]zN  
Accounting Circular 《会计通告》 q4Mv2SPT  
accounting class 会计类别 Uh+6fE]p  
accounting date 记帐日期；会计结算日期 T\"-q4+=C  
accounting for money 款项核算 5YYBX
\MV  
Accounting Officer 会计主任 1rON8=E  
accounting period 会计报告期；会计期 ? hYWxWW  
accounting policy 会计政策；会计方针 %DM0Z8P$B-  
accounting practice 会计惯例 >4J(\'}m|  
accounting principle 会计准则 -t: U4r(  
accounting record 会计记录 D#gC-,  
accounting report 会计报告 gv1y%(`|n(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E] rBq_S  
Accounting Society of China 中国会计学会 <u/(7H 
 
accounting statement 会计报表 xNjWo*y v  
accounting system 会计制度；会计系统 <`WcI`IAb  
accounting transaction 会计事项；帐务交易 g}pD%  
accounting treatment 会计处理 ZS[Ut  
accounting year 会计年度 vRH2[{KQ9  
accretion 增值；添加 7"1]5\p^g  
accrual 应计项目；应累算数目 EI496bsRHm  
accrual basis 应计制；权责发生制 k"6&&  
accrual basis accounting 应计制会计；权责发生制会计  HlEHk'  
accrue 应累算；应计 [Y.=bfV!  
accrued benefit 应累算利益 Dt(x j}[tC  
accrued charges 应计费用 J~C=o(r  
accrued cumulative preference share dividend 应累算的累积优先股股息 V>D }z8w7  
accrued expenses 应累算费用 N_/+B]r }T  
accrued interest payable 应付利息；应计未付利息 dWdD^>8Ef  
accrued interest receivable 应收利息；应计未收利息 jB`:(5%RO  
accrued right 累算权益 fk!9` p'  
accruing profit 应累算的利润 '4CD }  
accumulated fiscal reserve 累积财政储备 d.HcO^  
accumulated profit 累积利润；滚存溢利
~K"nm{.  
accumulated reserve 累积储备 Z\cD98B#
 
accumulation of surplus income 累积收益盈余 4W}mPeEeV  
acquired assets 既得资产 (T%Ue2zlY  
acquisition 收购；购置；取得 $9@AwS@Uu  
acquisition cost 购置成本 Cj$:TWYIh[  
acquisition expenses 购置费用 ?!O4ia3nFk  
acquisition of 100% interest 收购全部股权 vM50
H
 
acquisition of control 取得控制权 ~/XDA:nfL:  
acquisition of fixed assets 购置固定资产 M6GiohI_"P  
acquisition of shell “买壳” wB&5q!{!  
acquisition price 收购价 UuC-R)  
act of God 天灾 #\_8y`{x  
acting partner 执事合伙人 P](
8Qrl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 JKy~'>Q  
active partner 积极参与的合伙人 6OoOkN
WF  
active trading 交投活跃 }9
&dY!h +  
actual circulation 实际流通 x2'pl (^  
actual cost 实际成本 LR';c R;  
actual expenditure 实际开支；实际支出 .h\Py[h<^  
actual income 实际入息；实际收入；实际收益 _EJPI  
actual market 现货市场 M8/:PmR<  
actual price 现货价；实际价格 Dt{WRe\#
 
actual profit 实际利润 tG ZMIG_  
actual quotation 实盘；实际价位；实际报价 U`5/tNx  
actual year basis 按实际年度计算 {e q378d  
actuals 实货 9Q!Z9n"8~)  
actuarial investigation 精算调查 _3< P(w{  
actuarial principle 精算原则 $/|vbe,  
actuarial report 精算师报告 bwj{5-FU  
Actuarial Society of Hong Kong 香港精算学会 1b86@f  
actuarial valuation 精算师估值 tY: Nq*@  
actuary 精算师 r?!:%L  
ad referendum agreement 暂定协议；有待覆核的协定 noM=8C&U  
ad valorem duty 从价税；按值征税 E@yo/S  
ad valorem duty system 从价税制 r-yUWIr S  
ad valorem fee 从价费 ~X3x-nAt  
ad valorem tariff 从价关税 :H wdXhA6  
additional allowance 额外免税额 s ;Gg  
additional amount for unexpired risk 未过期风险的额外款额 boHbiE  
additional assessable profit 补加应评税利润 k61mRO  
additional assessment 补加评税 2dcvB]T!  
additional commitment 额外承担 >oO]S]W  
additional commitment vote 额外承担拨款 3zu6#3^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b*H*(}A6"'  
additional dependent parent allowance 供养父母额外免税额 ?
~4x/d%  
additional provision 额外拨款 5+;Mc[V3-  
additional stamp duty 附加印花税 \P")Eh =d  
additional tax 补加税罚款；补加税款 &GkD5
b  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Dh}(B$~Oz+  
adjudged bankrupt 被裁定破产 79D~Mau#  
adjudicated bankrupt 裁定破产人 @0]WMI9B"B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 XH@(V4J(.  
adjudication of bankruptcy 裁定破产；宣告破产
|xg_z&dX  
adjudication of insolvency 裁定无力偿还债务 x
)GheM^  
adjusted actual 经调整的实数；调整后的实数 AI|+*amTd  
adjusted current assets 经调整的流动资产；调整后的流动资产 O5Z9`_ 9<  
adjusted figure 经调整的数字；调整后的数额 RRV%g!  
adjusted liabilities 经调整的负债；调整后的负债 jT}={[9b  
adjusted loss 经调整的亏损；调整后的亏损 bX,#z,  
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)2d
4:uv  
adjusted profit 经调整的利润；调整后的利润
C=]<R<Xy  
adjusted surplus 经调整的盈余额；调整后的盈余额 <U1T_fiBoc  
adjusted value 经调整的价值；调整后的价值 U$~6V%e  
adjustment 调整；修订；理算〔保险〕 E}v8Q~A(  
adjustment centre 调剂中心 `GdH ,:S>  
adjustment lag 调整过程的时间差距；调整时差 3T0~k--  
adjustment mechanism 调整机制 yNowhh
 
adjustment of loss 亏损调整 g e:a{L  
adjustment process 调整过程；调整程序 ft1#f@b.  
adjustment range 调整幅度 h`dQOH#  
administered exchange rate 受管制汇率 6<$.Z-,