[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: !Q#b4f  
EW!$D  
A share Ａ股；甲类股份 01dx}L@hz  
abatement of tax 减税；减扣免税额 s%:fB(  
ABN AMRO Bank N.V. 荷兰银行 a~%ej.)l  
above-the-line expenditure 线上项目支出；经常预算支出 Zu$f[U)X  
above-the-line receipt 线上项目收入；经常预算收入 YO Y+z\Q  
ABSA Asia Limited 南非联合亚洲有限公司 ! $iR:ji  
absolute change 绝对数值变更 ;L[9[uQ[C  
absolute expenditure 实际开支 izKk@{Md  
absolute guideline figure 绝对准则数字 \w:u&6,0O  
absolute interest 绝对权益 Z 0:2x(x9  
absolute order of discharge 绝对破产解除令 lfA  BF  
absolute profit margin 绝对利润幅度 9j 8t<5s  
absolute value 实值；绝对值 *HC8kD a%$  
absolutely vested interest 绝对既得权益 D6vn3*,&  
absorbed cost 已吸收成本；已分摊成本 H>r-|*n  
absorption 吸收；分摊；合并 <Hp"ZCN  
absorption rate 吸收率；摊配率；分摊率 e!8_3BE  
ACB Finance Limited 亚洲商业财务有限公司 <_>6a7ra  
acceptable form of reciprocity 合理的互惠条件 rEf\|x=st:  
acceptable rate 适当利率；适当汇率 c,qCZ-.Sg  
acceptance agreement 承兑协议 EzyIsp> _  
acceptance for honour 参加承兑 Pjy?&;GvT  
acceptor 承兑人；接受人；受票人 KCFwO'  
acceptor for honour 参加承兑人 RmQt%a7\{  
accident insurance 意外保险 pxbNeqK@p  
Accident Insurance Association of Hong Kong 香港意外保险公会 $O>@(K  
accident insurance scheme 意外保险计划 ^ZlV1G;/W@  
accident year basis 意外年度基准 </Id';|v  
accommodation 通融；贷款 Fs|;>Up0  
accommodation bill 通融票据；空头票据 {|gJC>f@  
accommodation party 汇票代发人 ]Yu+M3Fq  
account balance 帐户余额；帐户结余 l!y _P  
account book 帐簿 ]*@$%iCPE  
account collected in advance 预收款项 tb{{oxa, k  
account current book 往来帐簿 }^<zVdwp  
account of after-acquired property 事后取得的财产报告 aX%Zuyny  
account of defaulter 拖欠帐目 nnNg^<[k3  
account payable 应付帐款 -X[[ OR9+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ltw7b  
account receivable 应收帐款 E,
fp=.  
account receivable report 应收帐款报表 C6M/$_l&a  
account statement 结单；帐单；会计财务报表 [J`G`s !  
account title 帐户名称；会计科目 E?mp6R]}%  
accountant's report 会计师报告 5Nb_K`Vp*  
Accountant's Report Rules 会计师报告规则 aTm.10{^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %`1 vIr(7  
Accounting Arrangements 《会计安排》 }tZAU\z
 
accounting basis 会计基础 a~7osRmp0  
accounting by Official Receiver 破产管理署署长呈交的帐目 fti|3c  
Accounting Circular 《会计通告》 Nj_sU0Dt  
accounting class 会计类别 X@&uu0JJ  
accounting date 记帐日期；会计结算日期 HdUW(FZ  
accounting for money 款项核算 {Yk20Zn  
Accounting Officer 会计主任 h3EDN:FQ  
accounting period 会计报告期；会计期 _0["J:s9  
accounting policy 会计政策；会计方针 x2sOEkcQ  
accounting practice 会计惯例 vx@p;1RU`  
accounting principle 会计准则 $-?5Q~  
accounting record 会计记录 {l&2Kd*  
accounting report 会计报告 X9A[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @!/fvP  
Accounting Society of China 中国会计学会 i{ @'\}{L  
accounting statement 会计报表 "EYjY->  
accounting system 会计制度；会计系统 8ysK VF  
accounting transaction 会计事项；帐务交易 &
]F|U3  
accounting treatment 会计处理 W+ '}O<  
accounting year 会计年度 h&M RQno  
accretion 增值；添加 |K;Txe_  
accrual 应计项目；应累算数目 qetP93N_*  
accrual basis 应计制；权责发生制 25c!-.5D  
accrual basis accounting 应计制会计；权责发生制会计 z~e~K`S  
accrue 应累算；应计 51opP8  
accrued benefit 应累算利益 bM0[V5:jB  
accrued charges 应计费用 So*Wk "  
accrued cumulative preference share dividend 应累算的累积优先股股息 CPNN!%-  
accrued expenses 应累算费用 _L'cyH.cn  
accrued interest payable 应付利息；应计未付利息 kr `B
UW3  
accrued interest receivable 应收利息；应计未收利息 #K1BJ#KUt  
accrued right 累算权益 H\+c'$  
accruing profit 应累算的利润 >^f)|0dn)E  
accumulated fiscal reserve 累积财政储备 ?U/Wio$@  
accumulated profit 累积利润；滚存溢利 '#i]SU&*  
accumulated reserve 累积储备 1R%`i'$/  
accumulation of surplus income 累积收益盈余 $:E}Nj]{&  
acquired assets 既得资产 fk7Cf"[w  
acquisition 收购；购置；取得 ho]!G4 98  
acquisition cost 购置成本 iynS4
]`U  
acquisition expenses 购置费用 Qy^z*s  
acquisition of 100% interest 收购全部股权 o+_/)c  
acquisition of control 取得控制权 Wj j2J8B  
acquisition of fixed assets 购置固定资产 hRa(<ZK  
acquisition of shell “买壳” c`i=(D<  
acquisition price 收购价 +>:}req  
act of God 天灾 -V u/TT0  
acting partner 执事合伙人 tkN3 BQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 EPe]-C`  
active partner 积极参与的合伙人 >@^yj+k  
active trading 交投活跃 A]iv
)C;]  
actual circulation 实际流通 u:u
SsAn0$  
actual cost 实际成本 @>Ghfh>~D  
actual expenditure 实际开支；实际支出 2WPF{y%/  
actual income 实际入息；实际收入；实际收益
B>|U-[A  
actual market 现货市场 b4)*<Zp`  
actual price 现货价；实际价格 mbX)'. +L  
actual profit 实际利润 Cj !i)-  
actual quotation 实盘；实际价位；实际报价 %g0z)J  
actual year basis 按实际年度计算 a()6bRc~T  
actuals 实货 ,t%\0[{/B  
actuarial investigation 精算调查 C
l9SPz  
actuarial principle 精算原则 [+'B
Q  
actuarial report 精算师报告 ;o)=XEh8P  
Actuarial Society of Hong Kong 香港精算学会 iRUR4Zs  
actuarial valuation 精算师估值 <p^*Ydx  
actuary 精算师 {yHB2=nI  
ad referendum agreement 暂定协议；有待覆核的协定 ,%?; \?b%h  
ad valorem duty 从价税；按值征税 &:DCtjK  
ad valorem duty system 从价税制 5]H))}9>d
 
ad valorem fee 从价费 <E[HlL  
ad valorem tariff 从价关税 ;<kZfx  
additional allowance 额外免税额 !u53 3  
additional amount for unexpired risk 未过期风险的额外款额 ii_|)udz  
additional assessable profit 补加应评税利润 b=K6IX;  
additional assessment 补加评税 D/S>w(=  
additional commitment 额外承担 \,l.p_<  
additional commitment vote 额外承担拨款 } $Hs;4|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {1Ju}=
69  
additional dependent parent allowance 供养父母额外免税额 AB2mt:^  
additional provision 额外拨款 ]g >m?\'n  
additional stamp duty 附加印花税 `J>E9p<  
additional tax 补加税罚款；补加税款 s%N`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 f@! fW&  
adjudged bankrupt 被裁定破产 rnn2u+OG  
adjudicated bankrupt 裁定破产人 j<ABO")v  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 mq J0z4I}  
adjudication of bankruptcy 裁定破产；宣告破产 !F+|Y"c  
adjudication of insolvency 裁定无力偿还债务 ZDOF  
adjusted actual 经调整的实数；调整后的实数 C#U<k0R  
adjusted current assets 经调整的流动资产；调整后的流动资产 nDHHYp
 
adjusted figure 经调整的数字；调整后的数额 7P/?wv9+n*  
adjusted liabilities 经调整的负债；调整后的负债 j-lSFTo  
adjusted loss 经调整的亏损；调整后的亏损 n|70x5Z?}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 q_<*esZ,  
adjusted profit 经调整的利润；调整后的利润 t7um [  
adjusted surplus 经调整的盈余额；调整后的盈余额  xFBh?  
adjusted value 经调整的价值；调整后的价值 =vqsd4  
adjustment 调整；修订；理算〔保险〕 $ \Q<K@{  
adjustment centre 调剂中心 Vs_\ykO  
adjustment lag 调整过程的时间差距；调整时差 V!T^w
h;  
adjustment mechanism 调整机制 Ws-6W!Ib%  
adjustment of loss 亏损调整 xm<v"><  
adjustment process 调整过程；调整程序 /d0Q>v.g  
adjustment range 调整幅度 r{t.c?/  
administered exchange rate 受管制汇率 ,|T*|2Gm