[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: =R#K`H66j  
oK h# th  
A share Ａ股；甲类股份 %T*lcg  
abatement of tax 减税；减扣免税额 pb`F_->uq  
ABN AMRO Bank N.V. 荷兰银行 m",wjoZe*  
above-the-line expenditure 线上项目支出；经常预算支出 B&0^3iKFi  
above-the-line receipt 线上项目收入；经常预算收入 :X[(ymWNE  
ABSA Asia Limited 南非联合亚洲有限公司 tRYMK+  
absolute change 绝对数值变更 ZVpMR0!  
absolute expenditure 实际开支 >Dpz0v  
absolute guideline figure 绝对准则数字 S .rT5A[  
absolute interest 绝对权益 @oC8

:  
absolute order of discharge 绝对破产解除令 /%Bc*k=ox  
absolute profit margin 绝对利润幅度 ?7@Y=7BS4  
absolute value 实值；绝对值
i^(_Gk  
absolutely vested interest 绝对既得权益 @.fuR#  
absorbed cost 已吸收成本；已分摊成本 SMaC{RPQ  
absorption 吸收；分摊；合并 }cyHR1K  
absorption rate 吸收率；摊配率；分摊率 58*s\*V`\  
ACB Finance Limited 亚洲商业财务有限公司 )W'l^R4W  
acceptable form of reciprocity 合理的互惠条件 .-+_>br~  
acceptable rate 适当利率；适当汇率 ?eT
^gWX  
acceptance agreement 承兑协议 bD<[OerG  
acceptance for honour 参加承兑 n6;jIf|  
acceptor 承兑人；接受人；受票人 9|dgmEd  
acceptor for honour 参加承兑人 U9IP`)z_5t  
accident insurance 意外保险 In|:6YDL&  
Accident Insurance Association of Hong Kong 香港意外保险公会 s)"C~w^  
accident insurance scheme 意外保险计划 w!)B\l^+c  
accident year basis 意外年度基准 9iWDEk  
accommodation 通融；贷款 /Dj6Bj }  
accommodation bill 通融票据；空头票据 gF1qZ=<  
accommodation party 汇票代发人 o=?sMq1<  
account balance 帐户余额；帐户结余 R8UtX9'*sa  
account book 帐簿 m8H|cQ@Uu  
account collected in advance 预收款项 p~I+ZYWF'  
account current book 往来帐簿 !8vHN=)z  
account of after-acquired property 事后取得的财产报告 au2ieZZ[  
account of defaulter 拖欠帐目 0Fsz  
account payable 应付帐款 _{&znXf>?6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sM
({u/  
account receivable 应收帐款 &^4\
Rx_I  
account receivable report 应收帐款报表  ~%_$e/T  
account statement 结单；帐单；会计财务报表 STs~GOm-  
account title 帐户名称；会计科目 }pj>B
K>  
accountant's report 会计师报告 vrdlI^  
Accountant's Report Rules 会计师报告规则 @HJ&"72$<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 O^hWG ~o  
Accounting Arrangements 《会计安排》 j$^3  
accounting basis 会计基础 M(x5D;d b/  
accounting by Official Receiver 破产管理署署长呈交的帐目 X>2_Gol!  
Accounting Circular 《会计通告》 T5NO}bz  
accounting class 会计类别 3N(s)N_P M  
accounting date 记帐日期；会计结算日期 )I{41/_YA  
accounting for money 款项核算 /HgdTyR)  
Accounting Officer 会计主任 R9D<lX0%  
accounting period 会计报告期；会计期 kVw5z3]Xg  
accounting policy 会计政策；会计方针 d/Xbk%`p  
accounting practice 会计惯例 0Psp/H%  
accounting principle 会计准则 ji<b#YO4  
accounting record 会计记录 ,xB&{J  
accounting report 会计报告 oAe]/j$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B#AAG*Ai8  
Accounting Society of China 中国会计学会 y.2_5&e/  
accounting statement 会计报表 R_\{a*lV0  
accounting system 会计制度；会计系统 Y8`4K*58%  
accounting transaction 会计事项；帐务交易 zx'G0Z9]  
accounting treatment 会计处理 :U)q(.53  
accounting year 会计年度 gxpR#/(E~  
accretion 增值；添加 x)l}d3   
accrual 应计项目；应累算数目 $'dJ+@  
accrual basis 应计制；权责发生制 <~t38|Ff@  
accrual basis accounting 应计制会计；权责发生制会计 Oga0CR_  
accrue 应累算；应计 CE-ySIa  
accrued benefit 应累算利益 y7dnXO!g9-  
accrued charges 应计费用 ibex:W^  
accrued cumulative preference share dividend 应累算的累积优先股股息 UvRa7[<y%%  
accrued expenses 应累算费用 Zalgg/.  
accrued interest payable 应付利息；应计未付利息 .2/(G{}U  
accrued interest receivable 应收利息；应计未收利息 g !
w7Yv  
accrued right 累算权益 a \B<(R.  
accruing profit 应累算的利润 T[B@7$Dp*  
accumulated fiscal reserve 累积财政储备 /4+M0Pl  
accumulated profit 累积利润；滚存溢利 {o< 4 ^  
accumulated reserve 累积储备 7(^<Z5@  
accumulation of surplus income 累积收益盈余 ChF:N0w? p  
acquired assets 既得资产 S{{D G  
acquisition 收购；购置；取得 S9}P5;u  
acquisition cost 购置成本 !OekN,6  
acquisition expenses 购置费用 |;ycEB1  
acquisition of 100% interest 收购全部股权 gBUtv|(@>[  
acquisition of control 取得控制权 P!'Sx;C^f  
acquisition of fixed assets 购置固定资产 G^!20`p:  
acquisition of shell “买壳” HS.3PE0^C  
acquisition price 收购价 |[(4 h  
act of God 天灾 "AP''XNi  
acting partner 执事合伙人 q 3JoU/Sf  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]7
8
I  
active partner 积极参与的合伙人 Kc_QxON4  
active trading 交投活跃 :M9'wg  
actual circulation 实际流通 ViQxO
UE  
actual cost 实际成本 $Ll ]h</Z  
actual expenditure 实际开支；实际支出 p{xO+Nx1a  
actual income 实际入息；实际收入；实际收益 7)S`AQ2:)  
actual market 现货市场 oQI3Yz  
actual price 现货价；实际价格 &^FCp'J-  
actual profit 实际利润 2;r(?ebw  
actual quotation 实盘；实际价位；实际报价 OJ\IdUZ  
actual year basis 按实际年度计算 (h7 rW3  
actuals 实货 X+;Ivx  
actuarial investigation 精算调查 GiJ|5"  
actuarial principle 精算原则 Q\&FuU  
actuarial report 精算师报告 @|(mR-Jj  
Actuarial Society of Hong Kong 香港精算学会 P;bl+a'gu  
actuarial valuation 精算师估值 y_M<\b  
actuary 精算师 #P= rP=  
ad referendum agreement 暂定协议；有待覆核的协定 j0^~="p%C  
ad valorem duty 从价税；按值征税 su/l'p'  
ad valorem duty system 从价税制 CdlE"Ye  
ad valorem fee 从价费 VlRN  
ad valorem tariff 从价关税 )+RTA y[k  
additional allowance 额外免税额 Enm#\(j  
additional amount for unexpired risk 未过期风险的额外款额 6 /gh_'&  
additional assessable profit 补加应评税利润 .x5Yfe  
additional assessment 补加评税 |8PUmax
 
additional commitment 额外承担 <KqZ.7XfB  
additional commitment vote 额外承担拨款 K#H}=Y A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oh:q:St  
additional dependent parent allowance 供养父母额外免税额 =($RT  
additional provision 额外拨款 wv<D%nF2|  
additional stamp duty 附加印花税 *Uie{^p?  
additional tax 补加税罚款；补加税款 3Ba>a(E  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 dawe!w!  
adjudged bankrupt 被裁定破产 KlGPuGL  
adjudicated bankrupt 裁定破产人 ,$EM3   
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =Ig'Aw$x  
adjudication of bankruptcy 裁定破产；宣告破产 QCQku\GLV  
adjudication of insolvency 裁定无力偿还债务 ?r0#{x~  
adjusted actual 经调整的实数；调整后的实数 JO\Tf."a\  
adjusted current assets 经调整的流动资产；调整后的流动资产 Pj>r(Cv  
adjusted figure 经调整的数字；调整后的数额 U*`7   
adjusted liabilities 经调整的负债；调整后的负债 Er^ijh,  
adjusted loss 经调整的亏损；调整后的亏损 J*$u  
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 >Lp^QP1gU  
adjusted profit 经调整的利润；调整后的利润 9%WUh-|'p  
adjusted surplus 经调整的盈余额；调整后的盈余额 ce th)Xm  
adjusted value 经调整的价值；调整后的价值 ojU:RRr4l$  
adjustment 调整；修订；理算〔保险〕 "- S2${  
adjustment centre 调剂中心 A|1 TE$  
adjustment lag 调整过程的时间差距；调整时差 +gqtW86  
adjustment mechanism 调整机制 -FV$Sne  
adjustment of loss 亏损调整 2%U)y;$m2  
adjustment process 调整过程；调整程序 #-dfG
.*  
adjustment range 调整幅度 6Ae<W7  
administered exchange rate 受管制汇率 RX8$&z