[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: \8S~c8Z~  
+x=)/;:  
A share Ａ股；甲类股份 Df4+^B,1  
abatement of tax 减税；减扣免税额 ljC(L/I  
ABN AMRO Bank N.V. 荷兰银行 :Zt2'vcGpf  
above-the-line expenditure 线上项目支出；经常预算支出 PRkSQ4  
above-the-line receipt 线上项目收入；经常预算收入 Ml?~ |_  
ABSA Asia Limited 南非联合亚洲有限公司 QzOkpewf  
absolute change 绝对数值变更 /P:.qtT(  
absolute expenditure 实际开支 a,|?5j9,P  
absolute guideline figure 绝对准则数字 4jNG^@O  
absolute interest 绝对权益 b>\?yL/%+?  
absolute order of discharge 绝对破产解除令 8j5<6Cv_  
absolute profit margin 绝对利润幅度 oR .cSGh  
absolute value 实值；绝对值 )@gZ;`n  
absolutely vested interest 绝对既得权益 |&3x#1A  
absorbed cost 已吸收成本；已分摊成本 ~YP Jez  
absorption 吸收；分摊；合并 &Lm-()wb  
absorption rate 吸收率；摊配率；分摊率 |TsE-t*E}  
ACB Finance Limited 亚洲商业财务有限公司 eS+g|$c
W  
acceptable form of reciprocity 合理的互惠条件 JIm4vS  
acceptable rate 适当利率；适当汇率 KS}hU~
 
acceptance agreement 承兑协议 q[3x2sR  
acceptance for honour 参加承兑 WIr2{+#  
acceptor 承兑人；接受人；受票人 h.eM RdlO  
acceptor for honour 参加承兑人 m8R9{LC  
accident insurance 意外保险 bWWXc[O2&(  
Accident Insurance Association of Hong Kong 香港意外保险公会 tZyo`[
La  
accident insurance scheme 意外保险计划  &;i "P  
accident year basis 意外年度基准 kDvc" ,SD#  
accommodation 通融；贷款 5U`ZbG  
accommodation bill 通融票据；空头票据 t5B7I59  
accommodation party 汇票代发人 {q%Sx*k9[  
account balance 帐户余额；帐户结余 O.G'?m<:#  
account book 帐簿 >Dw~POMy  
account collected in advance 预收款项 ;U9J++\d<A  
account current book 往来帐簿 *&BnF\?m  
account of after-acquired property 事后取得的财产报告 S! Rc|6y%  
account of defaulter 拖欠帐目 `x
8J  
account payable 应付帐款 T9W` ?A  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 dCyqvg6u  
account receivable 应收帐款 #LlUxHv #  
account receivable report 应收帐款报表 >Fio;cn?  
account statement 结单；帐单；会计财务报表 ~{h
xR)
x9  
account title 帐户名称；会计科目 K6/@]y%Wr  
accountant's report 会计师报告 -l~Z0U>^  
Accountant's Report Rules 会计师报告规则 N;Dp~(1 J1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 E 99hlY~1:  
Accounting Arrangements 《会计安排》 &QRE"_g  
accounting basis 会计基础 v ^[39*8  
accounting by Official Receiver 破产管理署署长呈交的帐目 vo>d!rVCV  
Accounting Circular 《会计通告》 [^CV>RuO  
accounting class 会计类别 1 `^Rdi0  
accounting date 记帐日期；会计结算日期 q6Rr
.A  
accounting for money 款项核算 :Z`:nq.a  
Accounting Officer 会计主任 PyVC}dUAX  
accounting period 会计报告期；会计期 \B F*m"lz  
accounting policy 会计政策；会计方针 w(ln5q  
accounting practice 会计惯例 }En  
accounting principle 会计准则 De7Ts  
accounting record 会计记录 -9N@$+T  
accounting report 会计报告 ^;!0j9"*:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,B?~-2cCz  
Accounting Society of China 中国会计学会 Q!- 0xlx  
accounting statement 会计报表 v+p{|X-  
accounting system 会计制度；会计系统 [Wd-Zn%  
accounting transaction 会计事项；帐务交易 E_Z{6&r  
accounting treatment 会计处理 We0.3aG  
accounting year 会计年度 ojYbR<jn9  
accretion 增值；添加 mxor1P#|  
accrual 应计项目；应累算数目 #^m0aB7r  
accrual basis 应计制；权责发生制 B9p?8.[  
accrual basis accounting 应计制会计；权责发生制会计 zp\8_U@  
accrue 应累算；应计 u\&b4=nL  
accrued benefit 应累算利益 DPi_O{W>  
accrued charges 应计费用 zvABU+{jD  
accrued cumulative preference share dividend 应累算的累积优先股股息 V5+SWXZ  
accrued expenses 应累算费用 COH<Tj  
accrued interest payable 应付利息；应计未付利息 =*p/F  
accrued interest receivable 应收利息；应计未收利息 ?X@fKAj  
accrued right 累算权益 n>@oBG)!  
accruing profit 应累算的利润 z/i+EE  
accumulated fiscal reserve 累积财政储备 a]Lp?  
accumulated profit 累积利润；滚存溢利 y#}cC+;   
accumulated reserve 累积储备 *JggU  
accumulation of surplus income 累积收益盈余 OL4z%mDZi  
acquired assets 既得资产 s4&^D<  
acquisition 收购；购置；取得 U qG .:@T  
acquisition cost 购置成本 <ZU=6Hq  
acquisition expenses 购置费用 :W b j\  
acquisition of 100% interest 收购全部股权 9x,RvWTb  
acquisition of control 取得控制权 Uj&W<'I  
acquisition of fixed assets 购置固定资产 .<kqJ|SVi  
acquisition of shell “买壳” v<Bynd-  
acquisition price 收购价 /}-CvSR  
act of God 天灾 ySI~{YVM  
acting partner 执事合伙人 Mq';S^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1lv2@QH9  
active partner 积极参与的合伙人 !w&ky W?e  
active trading 交投活跃
Da"j E  
actual circulation 实际流通 n3J53| %v  
actual cost 实际成本 CI3XzH\IX*  
actual expenditure 实际开支；实际支出 J\e+}{  
actual income 实际入息；实际收入；实际收益 Df3rV'/~  
actual market 现货市场 c-.t>r&  
actual price 现货价；实际价格 K~ ;45Z2  
actual profit 实际利润 /x3/Ubmz~x  
actual quotation 实盘；实际价位；实际报价 qJ0fQI\  
actual year basis 按实际年度计算 V!)O6?l  
actuals 实货 \Qm CeB  
actuarial investigation 精算调查 Z@hD(MS(C  
actuarial principle 精算原则 7FRmx4(!  
actuarial report 精算师报告 ~c6}
 
Actuarial Society of Hong Kong 香港精算学会 2h?uNW(0Q  
actuarial valuation 精算师估值 ZE%
YXG  
actuary 精算师 =y=cW1TG  
ad referendum agreement 暂定协议；有待覆核的协定 >}(CEzc8  
ad valorem duty 从价税；按值征税 ~axjjv  
ad valorem duty system 从价税制 p mX#E  
ad valorem fee 从价费 \>Ef
d  
ad valorem tariff 从价关税 1b
Gopi/  
additional allowance 额外免税额 4DTzSy:x  
additional amount for unexpired risk 未过期风险的额外款额 .!JVr"8  
additional assessable profit 补加应评税利润 L/"0ws_  
additional assessment 补加评税 9{:O{nl  
additional commitment 额外承担 ([xo9FP;  
additional commitment vote 额外承担拨款 (%`QhH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q4V7  
additional dependent parent allowance 供养父母额外免税额 ?&Pg2] g<  
additional provision 额外拨款  S4=R^];l  
additional stamp duty 附加印花税 .L~Nq%g1  
additional tax 补加税罚款；补加税款 _V\Bp=9W  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 : }`-B0  
adjudged bankrupt 被裁定破产 - M,7N}z@;  
adjudicated bankrupt 裁定破产人 u : F~K  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |{,KRO0P  
adjudication of bankruptcy 裁定破产；宣告破产 T~b>B`_  
adjudication of insolvency 裁定无力偿还债务 _v* nlc  
adjusted actual 经调整的实数；调整后的实数 ntmyNf
?;  
adjusted current assets 经调整的流动资产；调整后的流动资产 x"~~l  
adjusted figure 经调整的数字；调整后的数额 C)cwAU|h#  
adjusted liabilities 经调整的负债；调整后的负债 ><=gV~7lx  
adjusted loss 经调整的亏损；调整后的亏损 g(#f:"  
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 ApjOj/  
adjusted profit 经调整的利润；调整后的利润 IJ/sX_k  
adjusted surplus 经调整的盈余额；调整后的盈余额 h&kZjQ&  
adjusted value 经调整的价值；调整后的价值 Y[ N^p#t{  
adjustment 调整；修订；理算〔保险〕 \lSU  
adjustment centre 调剂中心 JAI)Eqqv]  
adjustment lag 调整过程的时间差距；调整时差 >"Q@bQ:e  
adjustment mechanism 调整机制 Rar"B
*b;$  
adjustment of loss 亏损调整 +kFxi2L6  
adjustment process 调整过程；调整程序 5/O'R9A4  
adjustment range 调整幅度 [xKd7"d/n  
administered exchange rate 受管制汇率 ,k G>?4