[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: /N(Ol WEp  
x3?:"D2  
A share Ａ股；甲类股份 :f58JLX  
abatement of tax 减税；减扣免税额 aJ}Cqk  
ABN AMRO Bank N.V. 荷兰银行 +zLh<q0  
above-the-line expenditure 线上项目支出；经常预算支出 N|L Ey  
above-the-line receipt 线上项目收入；经常预算收入 OQm-BL  
ABSA Asia Limited 南非联合亚洲有限公司 =M+enSu  
absolute change 绝对数值变更 SPK% '
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absolute expenditure 实际开支 "~zQN(sR"P  
absolute guideline figure 绝对准则数字 O E56J-*}x  
absolute interest 绝对权益 $j!VJGVG  
absolute order of discharge 绝对破产解除令 7IH^5r  
absolute profit margin 绝对利润幅度 Y^W.gGM  
absolute value 实值；绝对值 ~%o?J"y  
absolutely vested interest 绝对既得权益 wst)O{4  
absorbed cost 已吸收成本；已分摊成本 kdHP v=/U  
absorption 吸收；分摊；合并 qdeS*rp\  
absorption rate 吸收率；摊配率；分摊率 }28,fb /  
ACB Finance Limited 亚洲商业财务有限公司 QX j4cg  
acceptable form of reciprocity 合理的互惠条件 E _DSf  
acceptable rate 适当利率；适当汇率 #RwqEZ  
acceptance agreement 承兑协议 ?3 l4U  
acceptance for honour 参加承兑 0 au\X$)Q  
acceptor 承兑人；接受人；受票人 D.\s mk  
acceptor for honour 参加承兑人 406.6jmv  
accident insurance 意外保险 tu6Q7CjW8  
Accident Insurance Association of Hong Kong 香港意外保险公会 aD,(mw-7r  
accident insurance scheme 意外保险计划 On{p(|l  
accident year basis 意外年度基准 * -Kf  
accommodation 通融；贷款 dkRG4 )~g  
accommodation bill 通融票据；空头票据 z"C+r'39d=  
accommodation party 汇票代发人 ]M;aVw<!  
account balance 帐户余额；帐户结余 s1eGItx[w  
account book 帐簿 ~~_!&  
account collected in advance 预收款项 \y G
//  
account current book 往来帐簿 mnM!^[|z  
account of after-acquired property 事后取得的财产报告 kM,$0@  
account of defaulter 拖欠帐目 &_EjP hZ  
account payable 应付帐款 MQv2C@K9F  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SH/KC  
account receivable 应收帐款 .l->O-=  
account receivable report 应收帐款报表 S>o
Qm  
account statement 结单；帐单；会计财务报表 [z1[4  
account title 帐户名称；会计科目 =A,6KY=E  
accountant's report 会计师报告 7]~65@%R-&  
Accountant's Report Rules 会计师报告规则
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accounting and auditing procedure 会计与审计程序；会计与核数程序 p/a)vN+*x'  
Accounting Arrangements 《会计安排》 :/kz*X=<  
accounting basis 会计基础 PfI~`ke  
accounting by Official Receiver 破产管理署署长呈交的帐目 '}D$"2I*  
Accounting Circular 《会计通告》
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accounting class 会计类别 6^]Y])  
accounting date 记帐日期；会计结算日期 9cu0$P`}5  
accounting for money 款项核算 S"Dw8_y7}  
Accounting Officer 会计主任 <XV\8Y+n  
accounting period 会计报告期；会计期 :Q\{LB c  
accounting policy 会计政策；会计方针 $Y!$I.+  
accounting practice 会计惯例 D4x~Vk%H  
accounting principle 会计准则 VHJ-v!  
accounting record 会计记录  ?vgHu  
accounting report 会计报告 o1"MW>B,4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (\ze T5  
Accounting Society of China 中国会计学会 S'
jH  
accounting statement 会计报表 APgP*,  
accounting system 会计制度；会计系统 +
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accounting transaction 会计事项；帐务交易 qd9CKd  
accounting treatment 会计处理 =?} t7}#  
accounting year 会计年度 l0m\2Ttf  
accretion 增值；添加 Q-X<zn  
accrual 应计项目；应累算数目 "YUyM5X  
accrual basis 应计制；权责发生制 1% YjY"j+  
accrual basis accounting 应计制会计；权责发生制会计 ubn`w=w$  
accrue 应累算；应计 +6=2B0$ r  
accrued benefit 应累算利益 5Mfs)a4j.  
accrued charges 应计费用 &VIX?UngE  
accrued cumulative preference share dividend 应累算的累积优先股股息 QeYO)sc`  
accrued expenses 应累算费用 asDq(J`sQ  
accrued interest payable 应付利息；应计未付利息 (LW4z8e#  
accrued interest receivable 应收利息；应计未收利息 Nj2f?',;U  
accrued right 累算权益 wL'tGAv  
accruing profit 应累算的利润 \4RVJ[2  
accumulated fiscal reserve 累积财政储备 *[Ld\lRj  
accumulated profit 累积利润；滚存溢利 KKR@u(+"a  
accumulated reserve 累积储备 :&#HrD[KT  
accumulation of surplus income 累积收益盈余 >9o(84AxIH  
acquired assets 既得资产 .!ThqYo  
acquisition 收购；购置；取得 9{?L3V!+r  
acquisition cost 购置成本 8KioL{h  
acquisition expenses 购置费用  fI2/v<[  
acquisition of 100% interest 收购全部股权 5} 9}4e  
acquisition of control 取得控制权 E$-u:Z<-  
acquisition of fixed assets 购置固定资产 cSYW )c|t  
acquisition of shell “买壳” -S]yXZ  
acquisition price 收购价 gW
o`i  
act of God 天灾 !%' 1x2?  
acting partner 执事合伙人 D}SYv})Ti  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]&za^%q0&  
active partner 积极参与的合伙人 lF]cUp#<  
active trading 交投活跃 =)Cq jp  
actual circulation 实际流通 !c`KzqP  
actual cost 实际成本 - _bHLoI  
actual expenditure 实际开支；实际支出 &+? JY|u  
actual income 实际入息；实际收入；实际收益 i2ap]  
actual market 现货市场 N;XaK+_2F  
actual price 现货价；实际价格 FhZ^/= As  
actual profit 实际利润 VJ`c/EVIt  
actual quotation 实盘；实际价位；实际报价 (R_#lRaQ  
actual year basis 按实际年度计算
5cbtMNP  
actuals 实货 ;\@co5.=  
actuarial investigation 精算调查 $MF U9<O  
actuarial principle 精算原则 _pSCv:3T  
actuarial report 精算师报告 %RE-_~G F  
Actuarial Society of Hong Kong 香港精算学会 <#U9ih 2  
actuarial valuation 精算师估值 @V/Lqia  
actuary 精算师 ;2||g8'  
ad referendum agreement 暂定协议；有待覆核的协定 tZS-e6*S  
ad valorem duty 从价税；按值征税 #rL%K3'  
ad valorem duty system 从价税制 :`
>|N|i  
ad valorem fee 从价费 b[Z5:[@\#  
ad valorem tariff 从价关税 &Q>)3]|p  
additional allowance 额外免税额 6#S}EaWf  
additional amount for unexpired risk 未过期风险的额外款额 P"dWh;I_  
additional assessable profit 补加应评税利润 adG=L9 "n  
additional assessment 补加评税 S^,1N4  
additional commitment 额外承担 Tu Q@b  
additional commitment vote 额外承担拨款 ]UG+<V ,:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K1rF;7Y6  
additional dependent parent allowance 供养父母额外免税额 'JR2@W`]]  
additional provision 额外拨款 T:ye2yg  
additional stamp duty 附加印花税 }]1=?:tX%  
additional tax 补加税罚款；补加税款 2BLcun  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 GE`:bC
3  
adjudged bankrupt 被裁定破产 6fvzTd},  
adjudicated bankrupt 裁定破产人 t?NB#/#%x  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +.N3kH  
adjudication of bankruptcy 裁定破产；宣告破产 SG1o<#>  
adjudication of insolvency 裁定无力偿还债务 R u^v!l`!7  
adjusted actual 经调整的实数；调整后的实数 aa8xo5tIp  
adjusted current assets 经调整的流动资产；调整后的流动资产 v\Zni4   
adjusted figure 经调整的数字；调整后的数额 d\aarhD8*  
adjusted liabilities 经调整的负债；调整后的负债 ^h+,Kn0@  
adjusted loss 经调整的亏损；调整后的亏损 8(R%?>8  
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 [
h "*>J{  
adjusted profit 经调整的利润；调整后的利润 2Yd0:
$a  
adjusted surplus 经调整的盈余额；调整后的盈余额 'p=5hsG  
adjusted value 经调整的价值；调整后的价值 Ue:'55  
adjustment 调整；修订；理算〔保险〕 j4wcxZYY~  
adjustment centre 调剂中心 i6R2R8  
adjustment lag 调整过程的时间差距；调整时差 q\Cg2[nn2  
adjustment mechanism 调整机制 Ekx3GM_]  
adjustment of loss 亏损调整 Lpw9hj|  
adjustment process 调整过程；调整程序 2@``=0z  
adjustment range 调整幅度 82%~WQnS  
administered exchange rate 受管制汇率 }mRus<Ax