[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: YqDw*S{  
-({\eL$n  
A share Ａ股；甲类股份 zY#U]Is  
abatement of tax 减税；减扣免税额 Sqb#U{E  
ABN AMRO Bank N.V. 荷兰银行 C&;'Pw9H  
above-the-line expenditure 线上项目支出；经常预算支出 oF*Y$OEu?c  
above-the-line receipt 线上项目收入；经常预算收入 y'+^ ME$H  
ABSA Asia Limited 南非联合亚洲有限公司 g`Rs;  
absolute change 绝对数值变更 fNK~z*  
absolute expenditure 实际开支 ,Tr12#D:  
absolute guideline figure 绝对准则数字 yx}:Sgv%  
absolute interest 绝对权益 ^Krkf4fO  
absolute order of discharge 绝对破产解除令 w6cPd'  
absolute profit margin 绝对利润幅度 fx}R7GN2  
absolute value 实值；绝对值 SS`\,%aog  
absolutely vested interest 绝对既得权益 MP3E]T~:  
absorbed cost 已吸收成本；已分摊成本 b;}MA7=  
absorption 吸收；分摊；合并 (ncfR  
absorption rate 吸收率；摊配率；分摊率 a1}W2;W0]g  
ACB Finance Limited 亚洲商业财务有限公司 +(P;4ZOmB  
acceptable form of reciprocity 合理的互惠条件 xQD#; 7  
acceptable rate 适当利率；适当汇率 /vQ^>2X%
 
acceptance agreement 承兑协议 cX&c%~  
acceptance for honour 参加承兑 d+IPa<N  
acceptor 承兑人；接受人；受票人 V,Gt5lL&/!  
acceptor for honour 参加承兑人 oOD|FrlY  
accident insurance 意外保险 'kC$R;#\7  
Accident Insurance Association of Hong Kong 香港意外保险公会 TQEZ<B$
  
accident insurance scheme 意外保险计划 V3m!dp]  
accident year basis 意外年度基准 ]c5Shj5|p  
accommodation 通融；贷款 nnE@1X3  
accommodation bill 通融票据；空头票据 l,/5$JGnk  
accommodation party 汇票代发人 gVD!.  
account balance 帐户余额；帐户结余 kPxEGuL'  
account book 帐簿
*r%  
account collected in advance 预收款项 6-JnT_  
account current book 往来帐簿 G?"1 z;  
account of after-acquired property 事后取得的财产报告 gr2zt&Z4  
account of defaulter 拖欠帐目 59ivL6=3  
account payable 应付帐款 g=%W"v  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 77 `/YE#M  
account receivable 应收帐款 Ft |a /e  
account receivable report 应收帐款报表 kO5KZ;+N-  
account statement 结单；帐单；会计财务报表 B02~/9*Y"  
account title 帐户名称；会计科目 w?/,LV  
accountant's report 会计师报告 u
.arkp  
Accountant's Report Rules 会计师报告规则 =X1$K_cN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7'o?'He-.2  
Accounting Arrangements 《会计安排》 /|\`NARI  
accounting basis 会计基础 mDq01fU4  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;w+A38N$J  
Accounting Circular 《会计通告》 *&U9npN  
accounting class 会计类别 S\f^y8*<  
accounting date 记帐日期；会计结算日期 jt]+(sx  
accounting for money 款项核算 :Ert57@l  
Accounting Officer 会计主任 Wm\f:|U5`  
accounting period 会计报告期；会计期 c]n4vhUa5  
accounting policy 会计政策；会计方针 |[: `izW  
accounting practice 会计惯例 \ 0CGS  
accounting principle 会计准则 G)putk@   
accounting record 会计记录 ^6`R:SV4Gx  
accounting report 会计报告 }W YY5L8^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 HL)1{[|`  
Accounting Society of China 中国会计学会 ybB}|4d&  
accounting statement 会计报表 Npu;f>g0_  
accounting system 会计制度；会计系统 Zc"]Cv(  
accounting transaction 会计事项；帐务交易 )GR^V=o7,Y  
accounting treatment 会计处理 p]>bN  
accounting year 会计年度 :4; >).  
accretion 增值；添加 ;j(xr PNb  
accrual 应计项目；应累算数目 c"QI`;D_c  
accrual basis 应计制；权责发生制 z1L.  
accrual basis accounting 应计制会计；权责发生制会计 dXOjaS# ~  
accrue 应累算；应计 )8vcg{b{d  
accrued benefit 应累算利益 (V+(\<M  
accrued charges 应计费用 %%f=aPw  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?,Hk]Rl3  
accrued expenses 应累算费用 UIyOn` d"  
accrued interest payable 应付利息；应计未付利息 zL_X?UmV  
accrued interest receivable 应收利息；应计未收利息 mtF&Z\ag  
accrued right 累算权益 ;lK2]  
accruing profit 应累算的利润 QF^AnB  
accumulated fiscal reserve 累积财政储备 --]\z*x  
accumulated profit 累积利润；滚存溢利 S-L6KA{  
accumulated reserve 累积储备 $]hf2Yr(  
accumulation of surplus income 累积收益盈余 )pzXC  
acquired assets 既得资产 BkC(9[Ei  
acquisition 收购；购置；取得 UM#]olh  
acquisition cost 购置成本 D QZS%)  
acquisition expenses 购置费用 WUxr@0  
acquisition of 100% interest 收购全部股权 )ejvT-  
acquisition of control 取得控制权 R8?A%yxf  
acquisition of fixed assets 购置固定资产 A#p@`|H#B  
acquisition of shell “买壳” co*5NM^  
acquisition price 收购价 9\"
~G)  
act of God 天灾 'fgDe  
acting partner 执事合伙人 ^yb_aCw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X~R qv5@-  
active partner 积极参与的合伙人 E O}(MXS  
active trading 交投活跃 {=(4  
actual circulation 实际流通 ck^Z,AKL+  
actual cost 实际成本 [0rG"$(0Y  
actual expenditure 实际开支；实际支出 $4?%Z>'  
actual income 实际入息；实际收入；实际收益 %ZxKN;  
actual market 现货市场 w68qyG|wM  
actual price 现货价；实际价格 UjfB+=7I{L  
actual profit 实际利润 bM!`C|,[s  
actual quotation 实盘；实际价位；实际报价 JD>!3>S)?  
actual year basis 按实际年度计算 5jV]{ZV#  
actuals 实货 ](W#Tj5-  
actuarial investigation 精算调查 O35f5Kz  
actuarial principle 精算原则 pu^1s#g8w  
actuarial report 精算师报告 Oq.) 8E.  
Actuarial Society of Hong Kong 香港精算学会 }^iE|YKz  
actuarial valuation 精算师估值 %?cPqRHJ ~  
actuary 精算师  Z-~^)lo  
ad referendum agreement 暂定协议；有待覆核的协定 }\
irr9,   
ad valorem duty 从价税；按值征税  ,cB`j7p(  
ad valorem duty system 从价税制 ES+&e/G"ds  
ad valorem fee 从价费 Cz(PjS  
ad valorem tariff 从价关税 kBT cND|  
additional allowance 额外免税额 H11Wb(6Wu  
additional amount for unexpired risk 未过期风险的额外款额 LRmO6>y  
additional assessable profit 补加应评税利润 1"e=Zqn$)  
additional assessment 补加评税 >B9rr0d0  
additional commitment 额外承担 "C.$qk]  
additional commitment vote 额外承担拨款 QO%LSRw  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PK~okz4b  
additional dependent parent allowance 供养父母额外免税额 X(1.Hjh  
additional provision 额外拨款 !P ;qc
 
additional stamp duty 附加印花税 i<T`]g  
additional tax 补加税罚款；补加税款 :DZiDJ@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ZBYm AD  
adjudged bankrupt 被裁定破产 <>R7G)w F  
adjudicated bankrupt 裁定破产人 $~2Ao[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z
zE&?  
adjudication of bankruptcy 裁定破产；宣告破产 PF+`3  
adjudication of insolvency 裁定无力偿还债务 ' ZB%McS  
adjusted actual 经调整的实数；调整后的实数 ZWFH5#=  
adjusted current assets 经调整的流动资产；调整后的流动资产 n[clYi@e  
adjusted figure 经调整的数字；调整后的数额 qzG'Gz{{qu  
adjusted liabilities 经调整的负债；调整后的负债 >s>5k O  
adjusted loss 经调整的亏损；调整后的亏损 XYn$yR\dj  
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  $SDx) '!  
adjusted profit 经调整的利润；调整后的利润 9hq7 :  
adjusted surplus 经调整的盈余额；调整后的盈余额 H#ihU3q  
adjusted value 经调整的价值；调整后的价值 *7Mr ng  
adjustment 调整；修订；理算〔保险〕 R:fu n,  
adjustment centre 调剂中心 VP"L_Um  
adjustment lag 调整过程的时间差距；调整时差 V2bod=&Lc  
adjustment mechanism 调整机制 @3G3l|~>  
adjustment of loss 亏损调整 {Cd*y6lI  
adjustment process 调整过程；调整程序 XR+2|o  
adjustment range 调整幅度 ~jPe9  
administered exchange rate 受管制汇率 63~i6