[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: [Z9 lxZ|  
$2uk;&"?A=  
A share Ａ股；甲类股份 m1H|C3u8  
abatement of tax 减税；减扣免税额 YbAa@Sq@  
ABN AMRO Bank N.V. 荷兰银行  zGgPW  
above-the-line expenditure 线上项目支出；经常预算支出 v6=pV
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k9  
above-the-line receipt 线上项目收入；经常预算收入 ehCGu(=  
ABSA Asia Limited 南非联合亚洲有限公司 -i93  
absolute change 绝对数值变更 0T,uH  
absolute expenditure 实际开支 AB(WK9o  
absolute guideline figure 绝对准则数字 !jlLF:v|1A  
absolute interest 绝对权益 %d?.v_Hu0  
absolute order of discharge 绝对破产解除令 kq|(t{@Rp  
absolute profit margin 绝对利润幅度 X.}i9a 6  
absolute value 实值；绝对值 v2eLH:6  
absolutely vested interest 绝对既得权益 fk%W07x!  
absorbed cost 已吸收成本；已分摊成本 ayF+2(vch)  
absorption 吸收；分摊；合并 h;" 9.  
absorption rate 吸收率；摊配率；分摊率 cG!\P :re  
ACB Finance Limited 亚洲商业财务有限公司 "3Y(uN  
acceptable form of reciprocity 合理的互惠条件 En!X}Owh  
acceptable rate 适当利率；适当汇率 xs#g  
acceptance agreement 承兑协议 iWu  
acceptance for honour 参加承兑 !UHWCJ< <w  
acceptor 承兑人；接受人；受票人 >u?m Bx
 
acceptor for honour 参加承兑人
bmCp:
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accident insurance 意外保险 (|O9L s7N  
Accident Insurance Association of Hong Kong 香港意外保险公会 |ppG*ee  
accident insurance scheme 意外保险计划 NJ]AxFG  
accident year basis 意外年度基准 zm>^
!j !  
accommodation 通融；贷款 Cp"a,%b6u  
accommodation bill 通融票据；空头票据 Yzr)UJl*I  
accommodation party 汇票代发人 suOWmq Ls  
account balance 帐户余额；帐户结余 xhcFZTj/(  
account book 帐簿 lo!^h]iE!  
account collected in advance 预收款项 '#<4oW\]  
account current book 往来帐簿 'Fq+\J#%  
account of after-acquired property 事后取得的财产报告 $'*q]]  
account of defaulter 拖欠帐目 p"@[2hK  
account payable 应付帐款 *Wj]e%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;f?suawMv  
account receivable 应收帐款 _c !$K#Yl{  
account receivable report 应收帐款报表 r=}v` R&  
account statement 结单；帐单；会计财务报表 @T.+:U@S  
account title 帐户名称；会计科目 `;j@v8n$*  
accountant's report 会计师报告 '`s+e#rs4{  
Accountant's Report Rules 会计师报告规则 -v %n@8p  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bW-sTGjRD  
Accounting Arrangements 《会计安排》 )k
MF~S|H  
accounting basis 会计基础 Am ~P$dN  
accounting by Official Receiver 破产管理署署长呈交的帐目 L;GkG! g  
Accounting Circular 《会计通告》 X'uQr+p^  
accounting class 会计类别 mNA=<O;i)'  
accounting date 记帐日期；会计结算日期 }INj~d<:  
accounting for money 款项核算 G!T_X*^q2U  
Accounting Officer 会计主任 MCO2(E-  
accounting period 会计报告期；会计期 n }kn|To~  
accounting policy 会计政策；会计方针 ;kDUQw  
accounting practice 会计惯例 J?C#'2/   
accounting principle 会计准则 ;mT  
accounting record 会计记录 I+{2DY/}  
accounting report 会计报告 4`e[gvh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X$2f)
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Accounting Society of China 中国会计学会 ;Zm-B]\  
accounting statement 会计报表 j:2TicHD C  
accounting system 会计制度；会计系统 g@2KnzD  
accounting transaction 会计事项；帐务交易 F|a'^:Qs  
accounting treatment 会计处理 [H[L};%=j  
accounting year 会计年度 uf^HDrr<L  
accretion 增值；添加 6H1;Hl f  
accrual 应计项目；应累算数目 $\+x7"pI  
accrual basis 应计制；权责发生制 lqTc6@:D  
accrual basis accounting 应计制会计；权责发生制会计 bj6;>Ezp3(  
accrue 应累算；应计 boq=@Qh
 
accrued benefit 应累算利益 W3zYE3DZf  
accrued charges 应计费用 1}_4C0h\'  
accrued cumulative preference share dividend 应累算的累积优先股股息 ds2%i  
accrued expenses 应累算费用 9Nw&l@  
accrued interest payable 应付利息；应计未付利息 O9P+S|hcY  
accrued interest receivable 应收利息；应计未收利息 }K^v Ujl  
accrued right 累算权益 KKq%'y)u^  
accruing profit 应累算的利润 uUiS:Tp]  
accumulated fiscal reserve 累积财政储备 U8.V Rn  
accumulated profit 累积利润；滚存溢利 h/Yxm2  
accumulated reserve 累积储备 jF-:e;-  
accumulation of surplus income 累积收益盈余 G?v!Uv8O  
acquired assets 既得资产 PN3 Qxi4F  
acquisition 收购；购置；取得 _N {4Rs0  
acquisition cost 购置成本 [D+,I1u2h  
acquisition expenses 购置费用 G^sx/H76J  
acquisition of 100% interest 收购全部股权 Lf)JO|o  
acquisition of control 取得控制权 jl
A6~n  
acquisition of fixed assets 购置固定资产 0xx4rpH  
acquisition of shell “买壳” G6.lRaPu"m  
acquisition price 收购价 78\j   
act of God 天灾 ;F|#m,2Q-  
acting partner 执事合伙人 bg!(B<!X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 DaQ+XUH?  
active partner 积极参与的合伙人 %JHv2[r^P  
active trading 交投活跃 .{t*v6(TP  
actual circulation 实际流通 le' Kp V  
actual cost 实际成本 XzPOqZ`Nv  
actual expenditure 实际开支；实际支出 t`="2$NO  
actual income 实际入息；实际收入；实际收益 q_6fr$-Qh  
actual market 现货市场 2F+"v?n=\  
actual price 现货价；实际价格 HC}vO0X4  
actual profit 实际利润 !Rc %  
actual quotation 实盘；实际价位；实际报价 0 *;i]owV  
actual year basis 按实际年度计算 ohbU~R3{U  
actuals 实货 IG{ lr  
actuarial investigation 精算调查 sv!zY= 6  
actuarial principle 精算原则 t7xJ$^p[|K  
actuarial report 精算师报告 Oi'y0
S~g  
Actuarial Society of Hong Kong 香港精算学会 P-a8S*RRa  
actuarial valuation 精算师估值 tz8fZ*n  
actuary 精算师 { "M2V+ep  
ad referendum agreement 暂定协议；有待覆核的协定 q 'd]  
ad valorem duty 从价税；按值征税 L2p?]:-  
ad valorem duty system 从价税制 sE'c$H  
ad valorem fee 从价费 o5j6(`#;  
ad valorem tariff 从价关税 }`2a>N: &  
additional allowance 额外免税额 c~4Cpy^  
additional amount for unexpired risk 未过期风险的额外款额 S]ayH$w\Q  
additional assessable profit 补加应评税利润 ,oUzaEX
 
additional assessment 补加评税 t V( WhP  
additional commitment 额外承担 nw\C+1F  
additional commitment vote 额外承担拨款 o">~ObR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E}KGZSj  
additional dependent parent allowance 供养父母额外免税额 >DUTmJ xv  
additional provision 额外拨款 Gh/nNwyu <  
additional stamp duty 附加印花税 4D2U,Ds  
additional tax 补加税罚款；补加税款 Xy%||\P{)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 IIih9I`IR  
adjudged bankrupt 被裁定破产  =  
adjudicated bankrupt 裁定破产人 v$0|\)E)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Lu{/"&)  
adjudication of bankruptcy 裁定破产；宣告破产 !(7m/R  
adjudication of insolvency 裁定无力偿还债务 tewp-MKA  
adjusted actual 经调整的实数；调整后的实数 Y<|JhqOXK  
adjusted current assets 经调整的流动资产；调整后的流动资产 mZ2CGOR  
adjusted figure 经调整的数字；调整后的数额 @!=Ds'MJC  
adjusted liabilities 经调整的负债；调整后的负债 QRvyaV  
adjusted loss 经调整的亏损；调整后的亏损 umWs8-'Uw  
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 ?)J/uU2w  
adjusted profit 经调整的利润；调整后的利润 YHO}z}f[!  
adjusted surplus 经调整的盈余额；调整后的盈余额 9DJ&J{2W  
adjusted value 经调整的价值；调整后的价值 _]33Ht9  
adjustment 调整；修订；理算〔保险〕 tVO}{[U}  
adjustment centre 调剂中心 '5Yzo^R;  
adjustment lag 调整过程的时间差距；调整时差 ~h_ _Y>  
adjustment mechanism 调整机制 faDS!E' +  
adjustment of loss 亏损调整 r:$tvT*  
adjustment process 调整过程；调整程序 26g]_Igq  
adjustment range 调整幅度 L'r&'y[  
administered exchange rate 受管制汇率 ; ?f+