[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: wHZW `  
=@Dwlze  
A share Ａ股；甲类股份 ,jA)wJ  
abatement of tax 减税；减扣免税额 Mwb/jTp  
ABN AMRO Bank N.V. 荷兰银行 0`.
^MC?  
above-the-line expenditure 线上项目支出；经常预算支出 bawJ$_O_  
above-the-line receipt 线上项目收入；经常预算收入 G CRz<)1  
ABSA Asia Limited 南非联合亚洲有限公司 f:*vr['d  
absolute change 绝对数值变更 eAUcv`[#p  
absolute expenditure 实际开支 5Dp #u  
absolute guideline figure 绝对准则数字 Y^Nuz/  
absolute interest 绝对权益 U<"WK"SM  
absolute order of discharge 绝对破产解除令 &uP~rEJl+  
absolute profit margin 绝对利润幅度 I{JU-Jk|  
absolute value 实值；绝对值 gM>t0)mGK  
absolutely vested interest 绝对既得权益 HCK|~k  
absorbed cost 已吸收成本；已分摊成本 NW~z&8L  
absorption 吸收；分摊；合并 bQe^Px5 !.  
absorption rate 吸收率；摊配率；分摊率 T@}|zDC#  
ACB Finance Limited 亚洲商业财务有限公司 T +5X0 Nv  
acceptable form of reciprocity 合理的互惠条件 kK8itO  
acceptable rate 适当利率；适当汇率 +[\eFj|=  
acceptance agreement 承兑协议 4=uh h  
acceptance for honour 参加承兑 }(a+aHH  
acceptor 承兑人；接受人；受票人 z"D.Bm~]  
acceptor for honour 参加承兑人 jR=s#Xz  
accident insurance 意外保险 j Ja$a [  
Accident Insurance Association of Hong Kong 香港意外保险公会 XxHx:
mi  
accident insurance scheme 意外保险计划 }:: S0l  
accident year basis 意外年度基准 ob+euCuJ  
accommodation 通融；贷款 [{4MR%--  
accommodation bill 通融票据；空头票据 *5tO0_L  
accommodation party 汇票代发人 fQrhsuCrC  
account balance 帐户余额；帐户结余 'c\iK
=fl  
account book 帐簿 C]^H&  
account collected in advance 预收款项 2|\A7.  
account current book 往来帐簿 (R`B'OtGg  
account of after-acquired property 事后取得的财产报告 gTRF^knrY  
account of defaulter 拖欠帐目 N@B9 @8h  
account payable 应付帐款 R.7:3h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }QZQ3@  
account receivable 应收帐款 !+u"3;%h  
account receivable report 应收帐款报表 Pxn,Qw*  
account statement 结单；帐单；会计财务报表 Y
*_)h\f  
account title 帐户名称；会计科目 2r$#m*  
accountant's report 会计师报告 .CP&bJP%  
Accountant's Report Rules 会计师报告规则 $R<Me  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {M,,npl  
Accounting Arrangements 《会计安排》 S"9zc ,]  
accounting basis 会计基础 FP[!BUOf"  
accounting by Official Receiver 破产管理署署长呈交的帐目 &A#~)i5g F  
Accounting Circular 《会计通告》 iy ""(c  
accounting class 会计类别 G0E121`h  
accounting date 记帐日期；会计结算日期 * <1r3!  
accounting for money 款项核算 JNcYJ [wqv  
Accounting Officer 会计主任 ;?C#IU  
accounting period 会计报告期；会计期 &.TTJsKG h  
accounting policy 会计政策；会计方针 8* Jw0mSw  
accounting practice 会计惯例 1+?^0%AC  
accounting principle 会计准则 Bc3:}+l  
accounting record 会计记录 y qtKy  
accounting report 会计报告 J>d.dq>r  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z{'i F   
Accounting Society of China 中国会计学会 IK*0 7h/!  
accounting statement 会计报表 r$)w7Gk<  
accounting system 会计制度；会计系统 5n
bEf9&  
accounting transaction 会计事项；帐务交易 KZ~*Nz+H2  
accounting treatment 会计处理 [w ;kkMJAy  
accounting year 会计年度 phO;c;
y}  
accretion 增值；添加 E7-@&=]v  
accrual 应计项目；应累算数目 iR"N13  
accrual basis 应计制；权责发生制 9@+5LZR  
accrual basis accounting 应计制会计；权责发生制会计 0p89: I*0  
accrue 应累算；应计 9m
Z  
accrued benefit 应累算利益 A 7[:5$  
accrued charges 应计费用 F5S@I;   
accrued cumulative preference share dividend 应累算的累积优先股股息 gv5*!eI  
accrued expenses 应累算费用 B=|cS;bM$3  
accrued interest payable 应付利息；应计未付利息 :1S l"?xU  
accrued interest receivable 应收利息；应计未收利息 }1IpON  
accrued right 累算权益 m,fAeln  
accruing profit 应累算的利润 cX3lt5  
accumulated fiscal reserve 累积财政储备 Xr
Z *1V  
accumulated profit 累积利润；滚存溢利 n]he-NHP  
accumulated reserve 累积储备 qWw\_S  
accumulation of surplus income 累积收益盈余 |JCU<_<  
acquired assets 既得资产 S6fbf>[  
acquisition 收购；购置；取得 >M&3Y XC  
acquisition cost 购置成本 P;4w*((} ~  
acquisition expenses 购置费用 >LDhU%bH  
acquisition of 100% interest 收购全部股权 [` sL?&a  
acquisition of control 取得控制权 4j)tfhwd8  
acquisition of fixed assets 购置固定资产 Y))NK'B5  
acquisition of shell “买壳” V^;jJ']  
acquisition price 收购价 7`u$  
act of God 天灾 B7imV@<  
acting partner 执事合伙人 bJs9X/E  
active market 买卖活跃的市场；交投畅旺的市场；旺市 e1P"[|9>R  
active partner 积极参与的合伙人 >rvQw63 \  
active trading 交投活跃 j&k6O1_  
actual circulation 实际流通 Gg KEP,O  
actual cost 实际成本 tJN<PCG6"  
actual expenditure 实际开支；实际支出 AlJ} >u  
actual income 实际入息；实际收入；实际收益 .YuJJJv  
actual market 现货市场 NIw\}[-Z0E  
actual price 现货价；实际价格 d^`?ed\1  
actual profit 实际利润 5eWwgA  
actual quotation 实盘；实际价位；实际报价 f
5`g  
actual year basis 按实际年度计算 g:EVhuK  
actuals 实货 R4-~jgzx  
actuarial investigation 精算调查 m)oJFF  
actuarial principle 精算原则 'F3)9&M  
actuarial report 精算师报告 Pi|o`
d  
Actuarial Society of Hong Kong 香港精算学会 63A}TBC  
actuarial valuation 精算师估值 =JmT:enV  
actuary 精算师 )vxUT{;sH  
ad referendum agreement 暂定协议；有待覆核的协定 \QB;Ja
_  
ad valorem duty 从价税；按值征税 Dwzg/
F(  
ad valorem duty system 从价税制 }}<z/zN&^  
ad valorem fee 从价费 h yv2SxP*  
ad valorem tariff 从价关税 ?Q&yEGm(  
additional allowance 额外免税额 /7 Cn(s5o  
additional amount for unexpired risk 未过期风险的额外款额 jRatm.N  
additional assessable profit 补加应评税利润 %.vVEy  
additional assessment 补加评税 VH:]@x//{  
additional commitment 额外承担 V dn&c  
additional commitment vote 额外承担拨款 TjG4`:*y#m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1UQHq@aM  
additional dependent parent allowance 供养父母额外免税额 H$6`{lx,  
additional provision 额外拨款 AoyX\iqQ  
additional stamp duty 附加印花税 ccL~#c0P7  
additional tax 补加税罚款；补加税款 [pM V?a[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Gw1@KKg  
adjudged bankrupt 被裁定破产 K^R,Iu/M  
adjudicated bankrupt 裁定破产人 )(@Hd  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &zo|Lfe  
adjudication of bankruptcy 裁定破产；宣告破产 0P]E6hWgg  
adjudication of insolvency 裁定无力偿还债务 PsZ >P|e1  
adjusted actual 经调整的实数；调整后的实数 D:K4H+ch  
adjusted current assets 经调整的流动资产；调整后的流动资产 y 8DhOlewQ  
adjusted figure 经调整的数字；调整后的数额 T'~!9Q  
adjusted liabilities 经调整的负债；调整后的负债 3
*@5S]]  
adjusted loss 经调整的亏损；调整后的亏损 {*ob_oc  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 <wAFy>7  
adjusted profit 经调整的利润；调整后的利润 Hik3wPnp  
adjusted surplus 经调整的盈余额；调整后的盈余额 d \35a4l  
adjusted value 经调整的价值；调整后的价值 @62Mk},9 c  
adjustment 调整；修订；理算〔保险〕 F,'exuZ  
adjustment centre 调剂中心 Exk\8,EGqS  
adjustment lag 调整过程的时间差距；调整时差 uAWM\?  
adjustment mechanism 调整机制 7>~5jYP  
adjustment of loss 亏损调整 y TDNNK  
adjustment process 调整过程；调整程序 ERN>
don2  
adjustment range 调整幅度 x|5k<CiA   
administered exchange rate 受管制汇率 ,tg0L$qC