[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: /
iNCb&[  
gA~BhDS  
A share Ａ股；甲类股份 sN 1x|pkN  
abatement of tax 减税；减扣免税额 BqK|4-Pf  
ABN AMRO Bank N.V. 荷兰银行 or\ 2)  
above-the-line expenditure 线上项目支出；经常预算支出 iSo+6gu  
above-the-line receipt 线上项目收入；经常预算收入 !)ey~Suh  
ABSA Asia Limited 南非联合亚洲有限公司 Nqp%Z7G  
absolute change 绝对数值变更 Fkj\U^G  
absolute expenditure 实际开支 \dCoY0Z ;  
absolute guideline figure 绝对准则数字 GIsXv 2  
absolute interest 绝对权益 U/Z!c\r  
absolute order of discharge 绝对破产解除令 :51Q~5
k4  
absolute profit margin 绝对利润幅度 3D+>NB  
absolute value 实值；绝对值 9mwL\j  
absolutely vested interest 绝对既得权益 WZdA<<,:o  
absorbed cost 已吸收成本；已分摊成本 Lo @ mQ  
absorption 吸收；分摊；合并 )7c\wAs  
absorption rate 吸收率；摊配率；分摊率 %Y:'5\^lC  
ACB Finance Limited 亚洲商业财务有限公司 SQWwxFJ  
acceptable form of reciprocity 合理的互惠条件 =:v\}/  
acceptable rate 适当利率；适当汇率 Fe%Q8RIh_  
acceptance agreement 承兑协议 Yn[y9;I{  
acceptance for honour 参加承兑 /!oi`8D  
acceptor 承兑人；接受人；受票人 <_8\}!  
acceptor for honour 参加承兑人 `;*%5WD%  
accident insurance 意外保险 u2y?WcMv  
Accident Insurance Association of Hong Kong 香港意外保险公会 \06fP4?  
accident insurance scheme 意外保险计划 o;M "C[  
accident year basis 意外年度基准 qbu Lcy3  
accommodation 通融；贷款 ["Ep.7=SU  
accommodation bill 通融票据；空头票据 <a2t"rc  
accommodation party 汇票代发人 -o6K_R}R  
account balance 帐户余额；帐户结余 ypwVzCUG  
account book 帐簿 .@JXV $Z  
account collected in advance 预收款项 E {4/$}  
account current book 往来帐簿 724E(?>J  
account of after-acquired property 事后取得的财产报告 G<9MbMG  
account of defaulter 拖欠帐目 oOBN  
account payable 应付帐款 8#2PJHl;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 XUfj 0  
account receivable 应收帐款 %A`f>v.7 c  
account receivable report 应收帐款报表 @fRB0m"3  
account statement 结单；帐单；会计财务报表 \evK.i*KfA  
account title 帐户名称；会计科目 j!iimdq  
accountant's report 会计师报告 &Ph@uZ\  
Accountant's Report Rules 会计师报告规则 -uqJ~gD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 C^K?"800  
Accounting Arrangements 《会计安排》 fI`6]?W  
accounting basis 会计基础 Cd#[b)d ?^  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;VeC(^-eh6  
Accounting Circular 《会计通告》 zPWG^  
accounting class 会计类别 L,p5:EW8.  
accounting date 记帐日期；会计结算日期 Jj*XnL*  
accounting for money 款项核算 3%|LMX]M5_  
Accounting Officer 会计主任 f}Eoc>n  
accounting period 会计报告期；会计期 us"S M\X#  
accounting policy 会计政策；会计方针 ,m{Zn"?kS  
accounting practice 会计惯例 {1'X
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accounting principle 会计准则 YU9xANi6  
accounting record 会计记录 y+_GL=J  
accounting report 会计报告 mNc(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j5|PQOK  
Accounting Society of China 中国会计学会 ~zi6wu(3  
accounting statement 会计报表 A/lxXy}D  
accounting system 会计制度；会计系统 hdQ[=PH)  
accounting transaction 会计事项；帐务交易 q!$ZBw-7>A  
accounting treatment 会计处理 <QQgOaS`2  
accounting year 会计年度 ~#h@.yW^JN  
accretion 增值；添加 aDm$^yP  
accrual 应计项目；应累算数目 u^s{r`/  
accrual basis 应计制；权责发生制 
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accrual basis accounting 应计制会计；权责发生制会计 `S2YBKz,1  
accrue 应累算；应计 [~`; .7~  
accrued benefit 应累算利益 ba1zu|@w  
accrued charges 应计费用 $^INl0Pg  
accrued cumulative preference share dividend 应累算的累积优先股股息 id\0yRBt  
accrued expenses 应累算费用 6P;IKOv^  
accrued interest payable 应付利息；应计未付利息 eY"y[  
accrued interest receivable 应收利息；应计未收利息 XG@_Lcv*  
accrued right 累算权益 ,oT?-PC$z  
accruing profit 应累算的利润 l"*qj#FD  
accumulated fiscal reserve 累积财政储备 vE;`y46&r  
accumulated profit 累积利润；滚存溢利 n9<QSX&~<  
accumulated reserve 累积储备 CtTG`)"|  
accumulation of surplus income 累积收益盈余 *P5Xy@:  
acquired assets 既得资产 w{?nX6a@p  
acquisition 收购；购置；取得 ?=dyU(  
acquisition cost 购置成本 usZmf=p-r  
acquisition expenses 购置费用 _&DI_'5q+  
acquisition of 100% interest 收购全部股权 q{n~v>wU  
acquisition of control 取得控制权 q@~N?$>  
acquisition of fixed assets 购置固定资产 ?y>xC|kt  
acquisition of shell “买壳” f$Q#xlQM  
acquisition price 收购价 8c3`IIzAS  
act of God 天灾 _*0!6?c  
acting partner 执事合伙人 KXL]Qw FN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W @Y$!V<  
active partner 积极参与的合伙人 {# ;e{v  
active trading 交投活跃 Sir7TQ4B  
actual circulation 实际流通 @ eqVug  
actual cost 实际成本 "G)-:!H  
actual expenditure 实际开支；实际支出 >M<rr!|  
actual income 实际入息；实际收入；实际收益 afqLTWUS  
actual market 现货市场 k|F<?:C  
actual price 现货价；实际价格 vRp =L54z  
actual profit 实际利润 k?0yH$)'t  
actual quotation 实盘；实际价位；实际报价 'uGn1|Pvy  
actual year basis 按实际年度计算 s4Lqam!  
actuals 实货 5?kJ]:  
actuarial investigation 精算调查 @QV|<NeH  
actuarial principle 精算原则  0$b)@  
actuarial report 精算师报告 X@:pys 8@  
Actuarial Society of Hong Kong 香港精算学会 (/14)"Sk  
actuarial valuation 精算师估值 '*MNRduE6  
actuary 精算师 C|5eV=f)P  
ad referendum agreement 暂定协议；有待覆核的协定
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ad valorem duty 从价税；按值征税 UBs'3M  
ad valorem duty system 从价税制 }_u1'  
ad valorem fee 从价费 <%#M&9d)E  
ad valorem tariff 从价关税 {(U?)4@  
additional allowance 额外免税额 v T2YX5k&,  
additional amount for unexpired risk 未过期风险的额外款额 !e*Q2H+  
additional assessable profit 补加应评税利润 ;g?oU"YM  
additional assessment 补加评税 p 2It/O  
additional commitment 额外承担 YK!nV ,  
additional commitment vote 额外承担拨款 b?jRA^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;| ##~Y.9  
additional dependent parent allowance 供养父母额外免税额 cod__.  
additional provision 额外拨款 fWhwI+  
additional stamp duty 附加印花税 FUkO$jnO  
additional tax 补加税罚款；补加税款 Ac0C
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ki(qA(r  
adjudged bankrupt 被裁定破产 } 1^/[?  
adjudicated bankrupt 裁定破产人 jw?/@(AC6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 AWsO?|YT  
adjudication of bankruptcy 裁定破产；宣告破产 coT|t T
 
adjudication of insolvency 裁定无力偿还债务 R$X1Q/#md  
adjusted actual 经调整的实数；调整后的实数 <k-&Lh:o3  
adjusted current assets 经调整的流动资产；调整后的流动资产 U']DB h  
adjusted figure 经调整的数字；调整后的数额 Qz2Yw `  
adjusted liabilities 经调整的负债；调整后的负债 L}UJ`U  
adjusted loss 经调整的亏损；调整后的亏损 kE;h[No&K  
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 Y*/:IYr`  
adjusted profit 经调整的利润；调整后的利润
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adjusted surplus 经调整的盈余额；调整后的盈余额 8u Tq0d6(  
adjusted value 经调整的价值；调整后的价值 D^yZ!}Kl  
adjustment 调整；修订；理算〔保险〕 .Qm"iOyM  
adjustment centre 调剂中心 +kP)T(6  
adjustment lag 调整过程的时间差距；调整时差 X<dQq`kZ  
adjustment mechanism 调整机制 A&*l
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adjustment of loss 亏损调整 |b7v(Hx  
adjustment process 调整过程；调整程序 |Wd]:ijJ  
adjustment range 调整幅度 :0|]cHm  
administered exchange rate 受管制汇率 MlaViw