[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: H'0J1\ h  
;jY'z5PH5  
A share Ａ股；甲类股份 .q;RNCUt  
abatement of tax 减税；减扣免税额 hc4`'r;  
ABN AMRO Bank N.V. 荷兰银行 '!|E+P-  
above-the-line expenditure 线上项目支出；经常预算支出 P[|BWNei  
above-the-line receipt 线上项目收入；经常预算收入 ?M1 Q
J  
ABSA Asia Limited 南非联合亚洲有限公司 ]cO$E=W  
absolute change 绝对数值变更 Y9(i}uTi  
absolute expenditure 实际开支 1J!tcj1(  
absolute guideline figure 绝对准则数字 HWao3Lz  
absolute interest 绝对权益 (*^E7 [w  
absolute order of discharge 绝对破产解除令 wxr}*Z:ZMa  
absolute profit margin 绝对利润幅度 Wf&G9Be?8  
absolute value 实值；绝对值 b^=8%~?%4  
absolutely vested interest 绝对既得权益 rj`
.h
XO  
absorbed cost 已吸收成本；已分摊成本 CBgFB-!qpe  
absorption 吸收；分摊；合并 #@OKp,LJ  
absorption rate 吸收率；摊配率；分摊率 y^Xxa'y  
ACB Finance Limited 亚洲商业财务有限公司 a1Y_0  
acceptable form of reciprocity 合理的互惠条件 {<V|Gr  
acceptable rate 适当利率；适当汇率 ,:Y=,[n  
acceptance agreement 承兑协议 *^$N$t/2  
acceptance for honour 参加承兑 zj$Z%|@$  
acceptor 承兑人；接受人；受票人 7E84@V[\  
acceptor for honour 参加承兑人 eVbh$cIrZ  
accident insurance 意外保险 (UiH3Q9C]%  
Accident Insurance Association of Hong Kong 香港意外保险公会 t+Tg@~K2[>  
accident insurance scheme 意外保险计划 E(K$|k_>  
accident year basis 意外年度基准 }X.8.S'  
accommodation 通融；贷款 q~A|R  
accommodation bill 通融票据；空头票据 P)o[p (  
accommodation party 汇票代发人 tGy%n[ \  
account balance 帐户余额；帐户结余 #| e5  
account book 帐簿 UVuuIW0k  
account collected in advance 预收款项 (Gb{ckzs  
account current book 往来帐簿 AXv3jH,HF  
account of after-acquired property 事后取得的财产报告 ^`C*";8Q  
account of defaulter 拖欠帐目 ',-X#u  
account payable 应付帐款 XzR
WY\x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =P+wp{?AN|  
account receivable 应收帐款 ?9.?w-Q'  
account receivable report 应收帐款报表 #JT%]!  
account statement 结单；帐单；会计财务报表 "i5AAP?_]{  
account title 帐户名称；会计科目 L bK1CGyA  
accountant's report 会计师报告 uZ{xt6 f  
Accountant's Report Rules 会计师报告规则 r?{LQWP>e  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Ra,on&OP`*  
Accounting Arrangements 《会计安排》 ^ZZ@!Udy  
accounting basis 会计基础 }&^bR)=  
accounting by Official Receiver 破产管理署署长呈交的帐目 r-DD*'R  
Accounting Circular 《会计通告》 N pIlQaMo4  
accounting class 会计类别 AT8,9  
accounting date 记帐日期；会计结算日期 zqE Z+|c=  
accounting for money 款项核算 JL*]9$o  
Accounting Officer 会计主任 ^rZ+H@p:6  
accounting period 会计报告期；会计期 'k) P(H  
accounting policy 会计政策；会计方针 m`w6wz  
accounting practice 会计惯例 /?<9,7#i  
accounting principle 会计准则 wB 0WR  
accounting record 会计记录 fwGz00C/U  
accounting report 会计报告 cN(QTbyl6Q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cyn]>1ZM  
Accounting Society of China 中国会计学会 e}@J?tJK.L  
accounting statement 会计报表 (Y?yGq/  
accounting system 会计制度；会计系统 (#>5j7i8#  
accounting transaction 会计事项；帐务交易 2Uw}'J_N  
accounting treatment 会计处理 +hY
mL Sq  
accounting year 会计年度 -^%"w  
accretion 增值；添加 }T(q"Vf~  
accrual 应计项目；应累算数目 (>% Vj  
accrual basis 应计制；权责发生制 l@2`f#y1~<  
accrual basis accounting 应计制会计；权责发生制会计 f;I"tugO  
accrue 应累算；应计  6}ewBAq%  
accrued benefit 应累算利益 HAOrwJFqU  
accrued charges 应计费用 mTu9'/$(  
accrued cumulative preference share dividend 应累算的累积优先股股息 m=b+V#4i(  
accrued expenses 应累算费用 +c2>j8e6  
accrued interest payable 应付利息；应计未付利息  _34YH5  
accrued interest receivable 应收利息；应计未收利息 NQ{Z
   
accrued right 累算权益 B,qZwc|  
accruing profit 应累算的利润 {+59 YO  
accumulated fiscal reserve 累积财政储备 CHSD8D  
accumulated profit 累积利润；滚存溢利 K*D]\/;^  
accumulated reserve 累积储备 :)S4MoG  
accumulation of surplus income 累积收益盈余 X%qR6mMfT7  
acquired assets 既得资产 Pg}G4L?H;J  
acquisition 收购；购置；取得 c8 fb)`,k  
acquisition cost 购置成本 *8HxJ+[,[  
acquisition expenses 购置费用 d:ajD  
acquisition of 100% interest 收购全部股权 W..>Ny;'3  
acquisition of control 取得控制权 t$Ji{t-  
acquisition of fixed assets 购置固定资产 zTzG&B-  
acquisition of shell “买壳” (3S/"
ZE  
acquisition price 收购价 |iThgq_\z  
act of God 天灾 :D7 !6}%  
acting partner 执事合伙人 ijS
YQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 u+I3VK_)  
active partner 积极参与的合伙人 0pG(+fN_9  
active trading 交投活跃 &cejy>K  
actual circulation 实际流通 0|k[Wha#  
actual cost 实际成本 ;qQzF  
actual expenditure 实际开支；实际支出 S;kc{?  
actual income 实际入息；实际收入；实际收益 7
q=xW6  
actual market 现货市场 y9mZQq  
actual price 现货价；实际价格 |W[rywxx  
actual profit 实际利润 ImW~J
y  
actual quotation 实盘；实际价位；实际报价 TuR?r`P%  
actual year basis 按实际年度计算 ^W*)3;5  
actuals 实货 ;Q 6e&Ips/  
actuarial investigation 精算调查 
O  
actuarial principle 精算原则 ,)m-nZ5  
actuarial report 精算师报告 2o}FB\4^i  
Actuarial Society of Hong Kong 香港精算学会 /v<8x?=  
actuarial valuation 精算师估值 Y)5}bmL
 
actuary 精算师 k!rz8S"  
ad referendum agreement 暂定协议；有待覆核的协定
p{GDW_  
ad valorem duty 从价税；按值征税 U}TQXYAg  
ad valorem duty system 从价税制 1EzA@3:{  
ad valorem fee 从价费 <T9m.:l  
ad valorem tariff 从价关税 msJn;(Pn  
additional allowance 额外免税额 "6h.6_bTw  
additional amount for unexpired risk 未过期风险的额外款额 qa#F}aGd  
additional assessable profit 补加应评税利润 %gB0D8,vo  
additional assessment 补加评税 Ee| y[y,  
additional commitment 额外承担 <<6#Uz.1  
additional commitment vote 额外承担拨款 &WS%sE{p_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9&jNdB  
additional dependent parent allowance 供养父母额外免税额 TR7TF]itb  
additional provision 额外拨款 [X\2U4  
additional stamp duty 附加印花税 AX?6Q4Gq1  
additional tax 补加税罚款；补加税款 breVTY7 S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6f1Y:qK'@  
adjudged bankrupt 被裁定破产 .v!e=i}.  
adjudicated bankrupt 裁定破产人 `_kRvpi  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }7^*%$  
adjudication of bankruptcy 裁定破产；宣告破产 D7wWk ,B  
adjudication of insolvency 裁定无力偿还债务 QJ'C?hn  
adjusted actual 经调整的实数；调整后的实数 Cl=ExpX/O  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;bmd<1  
adjusted figure 经调整的数字；调整后的数额 P]^] T}5  
adjusted liabilities 经调整的负债；调整后的负债 "=O)2}  
adjusted loss 经调整的亏损；调整后的亏损 R'U(]&e.j  
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 4,8 =[  
adjusted profit 经调整的利润；调整后的利润 |'#NDFI>}  
adjusted surplus 经调整的盈余额；调整后的盈余额 p `Z7VG  
adjusted value 经调整的价值；调整后的价值 =@
RVLml  
adjustment 调整；修订；理算〔保险〕 Ac%K+Pgk.
 
adjustment centre 调剂中心 Dbd5d]]n3  
adjustment lag 调整过程的时间差距；调整时差 J(GLPCO$K  
adjustment mechanism 调整机制 H|?`n uiD  
adjustment of loss 亏损调整 "Y6mM_flq  
adjustment process 调整过程；调整程序 r 6<}S(  
adjustment range 调整幅度 /vKD lCH*  
administered exchange rate 受管制汇率 3._fbAN%e