[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: T0N6k acl  
+5Ju `Z  
A share Ａ股；甲类股份 1[!7xA0j  
abatement of tax 减税；减扣免税额 [Pl''[  
ABN AMRO Bank N.V. 荷兰银行 0|ekwTx.  
above-the-line expenditure 线上项目支出；经常预算支出 '4}8WYKQ  
above-the-line receipt 线上项目收入；经常预算收入 q4g)/x%nc  
ABSA Asia Limited 南非联合亚洲有限公司 cNMD I  
absolute change 绝对数值变更 erOj(ce  
absolute expenditure 实际开支 EFv^uve  
absolute guideline figure 绝对准则数字 #u3E {NB  
absolute interest 绝对权益 :r7!HG _  
absolute order of discharge 绝对破产解除令 e?pQuF~  
absolute profit margin 绝对利润幅度 6!H,(Z]j  
absolute value 实值；绝对值 >z73uKA(  
absolutely vested interest 绝对既得权益 OHt^e7\  
absorbed cost 已吸收成本；已分摊成本 zU'7x U-  
absorption 吸收；分摊；合并 %CQv&d2  
absorption rate 吸收率；摊配率；分摊率 O*%5P5'p"{  
ACB Finance Limited 亚洲商业财务有限公司 gHFQs](G.  
acceptable form of reciprocity 合理的互惠条件 JvkTfTE7  
acceptable rate 适当利率；适当汇率 VAA ="
y
N  
acceptance agreement 承兑协议 tT+W>oA/M  
acceptance for honour 参加承兑 :3{n(~  
acceptor 承兑人；接受人；受票人 WLiFD.  
acceptor for honour 参加承兑人 z:=E-+  
accident insurance 意外保险 S~)_=4Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 z pDc~ebh  
accident insurance scheme 意外保险计划 :KqSMuKR  
accident year basis 意外年度基准 jhJ<JDJ?`  
accommodation 通融；贷款 ,y@WFRsx  
accommodation bill 通融票据；空头票据 ~V0 GRPnI  
accommodation party 汇票代发人 + Y!:@d  
account balance 帐户余额；帐户结余 g
_rk_4]  
account book 帐簿 G8'  
account collected in advance 预收款项 4q.yp0E  
account current book 往来帐簿 Tp.:2[  
account of after-acquired property 事后取得的财产报告 q=*bcDu  
account of defaulter 拖欠帐目 FL4BdJ\  
account payable 应付帐款 Yj'" Wg  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  FjMKb  
account receivable 应收帐款 %:j`%F;R  
account receivable report 应收帐款报表 E!uQ>'iq.  
account statement 结单；帐单；会计财务报表 *3s-=.U~  
account title 帐户名称；会计科目 |nm}E_  
accountant's report 会计师报告 ~NLthZ(O  
Accountant's Report Rules 会计师报告规则 x U"g~hT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \UX9[5|  
Accounting Arrangements 《会计安排》 )2#qi/  
accounting basis 会计基础 7]ySj<1  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]68FGH  
Accounting Circular 《会计通告》 !yr4B"kz  
accounting class 会计类别 6:AEg  
accounting date 记帐日期；会计结算日期 )l/ .<`|  
accounting for money 款项核算 d[ _@l  
Accounting Officer 会计主任 ya[f?0b0  
accounting period 会计报告期；会计期 k7
j[tB#  
accounting policy 会计政策；会计方针 X|D-[|P  
accounting practice 会计惯例 ,*YmXR-"  
accounting principle 会计准则 1OqVV?oz  
accounting record 会计记录 KP 6vb@(6  
accounting report 会计报告 q8n@fi6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k~3\0man  
Accounting Society of China 中国会计学会 %3AE 2"  
accounting statement 会计报表 TY5R=jh=  
accounting system 会计制度；会计系统 Z1:<i*6>D  
accounting transaction 会计事项；帐务交易 ,In%r`{i  
accounting treatment 会计处理 FnI}N;"  
accounting year 会计年度 E"  >`  
accretion 增值；添加 kR:kn:  
accrual 应计项目；应累算数目 8@LUL)"  
accrual basis 应计制；权责发生制 8nL9#b  
accrual basis accounting 应计制会计；权责发生制会计 wmIe x  
accrue 应累算；应计 :U/]*0b  
accrued benefit 应累算利益 6 EfBz  
accrued charges 应计费用 g^x=y   
accrued cumulative preference share dividend 应累算的累积优先股股息 2,^>
lY  
accrued expenses 应累算费用 [zXC\)&!  
accrued interest payable 应付利息；应计未付利息 
vVIND  
accrued interest receivable 应收利息；应计未收利息 0pG +yec  
accrued right 累算权益 !Q5,Zhgr  
accruing profit 应累算的利润 <&2<>*/.y  
accumulated fiscal reserve 累积财政储备 >Vg [A  
accumulated profit 累积利润；滚存溢利 VW*?(,# j{  
accumulated reserve 累积储备 ~j(vGO3JB  
accumulation of surplus income 累积收益盈余 !3\$XK]5ZT  
acquired assets 既得资产 3 S*KjY'@  
acquisition 收购；购置；取得 /8nUecr  
acquisition cost 购置成本 4_sJ0=z-  
acquisition expenses 购置费用 4; 0#Z^p  
acquisition of 100% interest 收购全部股权 <m\<yZ2aa  
acquisition of control 取得控制权 wa{!%qu5.R  
acquisition of fixed assets 购置固定资产 >
)G[ww[  
acquisition of shell “买壳” R
9Wr?  
acquisition price 收购价 *uf)t,%  
act of God 天灾 V5i}^%QSs  
acting partner 执事合伙人 5f?GSHA}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z^jmf_  
active partner 积极参与的合伙人 Kf}*Ij  
active trading 交投活跃 hdcB*j?4  
actual circulation 实际流通 JM?__b7g2  
actual cost 实际成本 GQk/ G0*&  
actual expenditure 实际开支；实际支出 z
wRF-{s  
actual income 实际入息；实际收入；实际收益 BDzAmrO<  
actual market 现货市场 x}Lj|U$r<X  
actual price 现货价；实际价格 GDe,n  
actual profit 实际利润 *s-s1v  
actual quotation 实盘；实际价位；实际报价 nw,.I [  
actual year basis 按实际年度计算 'DNxc  
actuals 实货 TQ:5@1aT  
actuarial investigation 精算调查 cWZ uph\  
actuarial principle 精算原则 &4sz:y4T>  
actuarial report 精算师报告 j|`lOH8  
Actuarial Society of Hong Kong 香港精算学会 Mis B&Ok`k  
actuarial valuation 精算师估值 _9H]:]1QH  
actuary 精算师 Z 4i5,f  
ad referendum agreement 暂定协议；有待覆核的协定 K3`! 0(  
ad valorem duty 从价税；按值征税 y N9~/g  
ad valorem duty system 从价税制
ujkWVE'  
ad valorem fee 从价费 !g6=/9  
ad valorem tariff 从价关税 &JKQH  
additional allowance 额外免税额 HeO&p@  
additional amount for unexpired risk 未过期风险的额外款额 VpAwvMw  
additional assessable profit 补加应评税利润 K(lSR  
additional assessment 补加评税  s!
  
additional commitment 额外承担 GnUD<P=I  
additional commitment vote 额外承担拨款 X>Q44FV!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
r|*_KQq  
additional dependent parent allowance 供养父母额外免税额 l0URJRK{*  
additional provision 额外拨款 !G\gqkSL  
additional stamp duty 附加印花税 )8rF'pxI  
additional tax 补加税罚款；补加税款 +se OoTKR  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 MUv#8{+F'/  
adjudged bankrupt 被裁定破产 ~@PD\  
adjudicated bankrupt 裁定破产人 <2%9O;bV[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 L(cKyg[R  
adjudication of bankruptcy 裁定破产；宣告破产 =T6 ~89  
adjudication of insolvency 裁定无力偿还债务 8Dt pb7\o  
adjusted actual 经调整的实数；调整后的实数 ;|oft-y  
adjusted current assets 经调整的流动资产；调整后的流动资产 X Nfl  
adjusted figure 经调整的数字；调整后的数额 oQ/T5cOj  
adjusted liabilities 经调整的负债；调整后的负债 lw}7kp4 2F  
adjusted loss 经调整的亏损；调整后的亏损 vqQ)Pu?T  
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
/SS~IhUX  
adjusted profit 经调整的利润；调整后的利润 @RszPH1B  
adjusted surplus 经调整的盈余额；调整后的盈余额 p=A,yGDV  
adjusted value 经调整的价值；调整后的价值 2gkN
\w6zQ  
adjustment 调整；修订；理算〔保险〕 U{Oo@ztT  
adjustment centre 调剂中心 <-b9 )>  
adjustment lag 调整过程的时间差距；调整时差 3h>L0  
adjustment mechanism 调整机制 1n&%L8]  
adjustment of loss 亏损调整 [q3zs_nz  
adjustment process 调整过程；调整程序 mVYfyLZ,(  
adjustment range 调整幅度 u kZK*Y9P  
administered exchange rate 受管制汇率 |4 \2,M
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