[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: xL#UMvZ>;h  
eW/sPQ-  
A share Ａ股；甲类股份 
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$U(1B  
abatement of tax 减税；减扣免税额 3?Tk[m1b  
ABN AMRO Bank N.V. 荷兰银行 yRtxh_wr9  
above-the-line expenditure 线上项目支出；经常预算支出 mWiX@#,  
above-the-line receipt 线上项目收入；经常预算收入 i286`SLU  
ABSA Asia Limited 南非联合亚洲有限公司 89+Q^79m  
absolute change 绝对数值变更 xwe^_7  
absolute expenditure 实际开支 En:/{~9{F  
absolute guideline figure 绝对准则数字 D)){"Q!b  
absolute interest 绝对权益 oJln"-M1nx  
absolute order of discharge 绝对破产解除令 ? 1 ~C`I;  
absolute profit margin 绝对利润幅度  o^*k   
absolute value 实值；绝对值 $`'Xb  
absolutely vested interest 绝对既得权益 v
q;_x  
absorbed cost 已吸收成本；已分摊成本 M.h8Kr!.  
absorption 吸收；分摊；合并 {~a+dEz  
absorption rate 吸收率；摊配率；分摊率 c_dg/!Iu  
ACB Finance Limited 亚洲商业财务有限公司 E@N& Y1t  
acceptable form of reciprocity 合理的互惠条件 am(jmf::  
acceptable rate 适当利率；适当汇率 m|%ly  
acceptance agreement 承兑协议 O$,bNu/g  
acceptance for honour 参加承兑 5rPK7Jh`B  
acceptor 承兑人；接受人；受票人 )a0%62  
acceptor for honour 参加承兑人 ! 1wf/C;=  
accident insurance 意外保险 nhb: y  
Accident Insurance Association of Hong Kong 香港意外保险公会 _7P#?:h  
accident insurance scheme 意外保险计划 yf@DaIG  
accident year basis 意外年度基准 j _p|>f<}  
accommodation 通融；贷款 }Gi4`Es  
accommodation bill 通融票据；空头票据 #a|.cm>6  
accommodation party 汇票代发人 /+g)J0
u  
account balance 帐户余额；帐户结余 A2{s?L,  
account book 帐簿 n"dYN3dE  
account collected in advance 预收款项 MFqM6_  
account current book 往来帐簿  r]lPXj(`  
account of after-acquired property 事后取得的财产报告 WB(Gx_o3  
account of defaulter 拖欠帐目 2/4,iu(T`c  
account payable 应付帐款 2GW.'\D  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 TL*8h7.(  
account receivable 应收帐款 3V)NM%Aw  
account receivable report 应收帐款报表 MB:*WA&  
account statement 结单；帐单；会计财务报表 W Ikr0k  
account title 帐户名称；会计科目 =lG/A[66  
accountant's report 会计师报告 c2fqueK|:W  
Accountant's Report Rules 会计师报告规则 /\e&nYz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ._A@,]LS}  
Accounting Arrangements 《会计安排》 zilM+BZ8  
accounting basis 会计基础 pon0!\ZT=  
accounting by Official Receiver 破产管理署署长呈交的帐目 XJ{b_h#N  
Accounting Circular 《会计通告》 D5gDVulsh  
accounting class 会计类别 dRu|*s  
accounting date 记帐日期；会计结算日期 [
rf.&  
accounting for money 款项核算 ;fl3'.S[  
Accounting Officer 会计主任 *CS2ndp  
accounting period 会计报告期；会计期 7'1 +i  
accounting policy 会计政策；会计方针 qG?svt  
accounting practice 会计惯例 }[c,/NH  
accounting principle 会计准则 ccm(r~lhJ  
accounting record 会计记录 6&KvT2?tA`  
accounting report 会计报告 AttS?TZr  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 lOJ3_8  
Accounting Society of China 中国会计学会 at5>h    
accounting statement 会计报表 m\xlSNW'q  
accounting system 会计制度；会计系统  V9cKl[  
accounting transaction 会计事项；帐务交易 u/S{^2`b  
accounting treatment 会计处理 J_ y+.p- 5  
accounting year 会计年度 7v{s?h->$  
accretion 增值；添加 TeXt'G=M  
accrual 应计项目；应累算数目 ?D8 +wj  
accrual basis 应计制；权责发生制 [8$
K i$;  
accrual basis accounting 应计制会计；权责发生制会计 O\&[|sGY{  
accrue 应累算；应计 DSX.84  
accrued benefit 应累算利益 OD~B2MpM>  
accrued charges 应计费用 e_Un:r@)  
accrued cumulative preference share dividend 应累算的累积优先股股息 m2 h@*  
accrued expenses 应累算费用 p81Vt  
accrued interest payable 应付利息；应计未付利息 :,[=g$CT:  
accrued interest receivable 应收利息；应计未收利息 IqrT@ jgN-  
accrued right 累算权益
f tE2@}  
accruing profit 应累算的利润 /CfgxPo  
accumulated fiscal reserve 累积财政储备 75?z" i   
accumulated profit 累积利润；滚存溢利 iB0#Z
_  
accumulated reserve 累积储备 ;(I')[R"  
accumulation of surplus income 累积收益盈余 4te QG  
acquired assets 既得资产 66 @#V  
acquisition 收购；购置；取得 |jT^[q(z  
acquisition cost 购置成本 \[yg f6#[  
acquisition expenses 购置费用  tQSJ"Q  
acquisition of 100% interest 收购全部股权 mNDz|Ln  
acquisition of control 取得控制权 zC<k4[.  
acquisition of fixed assets 购置固定资产 jSc!"Trl]  
acquisition of shell “买壳” 5@&{%99  
acquisition price 收购价 v62O+{  
act of God 天灾 k?7V#QW(  
acting partner 执事合伙人 <)am]+Lswy  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \!Cc[n(f#  
active partner 积极参与的合伙人 5N.-m;s  
active trading 交投活跃 W _JGJV.^f  
actual circulation 实际流通 (]gd$BgD
 
actual cost 实际成本 yNU.<d 5  
actual expenditure 实际开支；实际支出 f:hsE  
actual income 实际入息；实际收入；实际收益 yNc"E  
actual market 现货市场 YRRsbm{  
actual price 现货价；实际价格 9hn+eU  
actual profit 实际利润 yMVlTO  
actual quotation 实盘；实际价位；实际报价 +$y% H  
actual year basis 按实际年度计算 MIF`|3$,  
actuals 实货 ~>-MV p  
actuarial investigation 精算调查 +p"}F PIK  
actuarial principle 精算原则 4M,Q{G
|e  
actuarial report 精算师报告 E8LA+dKN:  
Actuarial Society of Hong Kong 香港精算学会 ^T&@(|o  
actuarial valuation 精算师估值 *3Qwmom  
actuary 精算师 |fIIfYE  
ad referendum agreement 暂定协议；有待覆核的协定 
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ad valorem duty 从价税；按值征税 TG^?J`  
ad valorem duty system 从价税制 2*)2c[/0F  
ad valorem fee 从价费 vnr{Ek
g  
ad valorem tariff 从价关税 fWk,k*Z9  
additional allowance 额外免税额 g:rjt1w`D  
additional amount for unexpired risk 未过期风险的额外款额 vmsrypm  
additional assessable profit 补加应评税利润 K*id 1YY  
additional assessment 补加评税 '
JK"3m}nT  
additional commitment 额外承担 1XXuFa&  
additional commitment vote 额外承担拨款 68 \73L=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %<]4]h  
additional dependent parent allowance 供养父母额外免税额 Vl\8*!OL%  
additional provision 额外拨款 oqUF_kh  
additional stamp duty 附加印花税 o7i>D6^^  
additional tax 补加税罚款；补加税款 E>I\m!ue  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d
YxX%"J  
adjudged bankrupt 被裁定破产 xm$-:N0q  
adjudicated bankrupt 裁定破产人 )Gm,%[?2C  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 pB5#Ho>S  
adjudication of bankruptcy 裁定破产；宣告破产 o|G[/o2  
adjudication of insolvency 裁定无力偿还债务 B9( @.  
adjusted actual 经调整的实数；调整后的实数 =8V 9E  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?[VL 2dP0  
adjusted figure 经调整的数字；调整后的数额 `p'682xI  
adjusted liabilities 经调整的负债；调整后的负债 euiP<[|h=  
adjusted loss 经调整的亏损；调整后的亏损 HE|XDcYO  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 &,8F!)[9  
adjusted profit 经调整的利润；调整后的利润 *YO^+]nmY  
adjusted surplus 经调整的盈余额；调整后的盈余额 {3`cSm6c  
adjusted value 经调整的价值；调整后的价值 Em ;2fh  
adjustment 调整；修订；理算〔保险〕 d+o.J",E  
adjustment centre 调剂中心 9y+0Zj+.  
adjustment lag 调整过程的时间差距；调整时差 /P%OXn$i/  
adjustment mechanism 调整机制 ORx6r=zg  
adjustment of loss 亏损调整 yQ!I`T>a  
adjustment process 调整过程；调整程序 B? Z_~Bf&  
adjustment range 调整幅度 N@#,YnPI  
administered exchange rate 受管制汇率 U[EZ,7n8