[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: l)1ySX&BU  
MWc{7,  
A share Ａ股；甲类股份 FEg&EYI  
abatement of tax 减税；减扣免税额 UC9w T  
ABN AMRO Bank N.V. 荷兰银行 0`e- ;  
above-the-line expenditure 线上项目支出；经常预算支出 fbW#6:Y  
above-the-line receipt 线上项目收入；经常预算收入 akA C^:F  
ABSA Asia Limited 南非联合亚洲有限公司 \3z^/F~  
absolute change 绝对数值变更 :cTwp K  
absolute expenditure 实际开支 1FC1*7A[  
absolute guideline figure 绝对准则数字 K<Y-/t  
absolute interest 绝对权益 4T#Z[B[  
absolute order of discharge 绝对破产解除令 4dvuw{NZ  
absolute profit margin 绝对利润幅度 K fNR)  
absolute value 实值；绝对值 F(:]lM|  
absolutely vested interest 绝对既得权益 RDp(Ci  
absorbed cost 已吸收成本；已分摊成本 iW<B1'dp  
absorption 吸收；分摊；合并 DcLx[C  
absorption rate 吸收率；摊配率；分摊率 Ucok&)7-  
ACB Finance Limited 亚洲商业财务有限公司 )8Sm}aC  
acceptable form of reciprocity 合理的互惠条件 [k
6 5
i  
acceptable rate 适当利率；适当汇率 T k>N4yq  
acceptance agreement 承兑协议 \LW '6 pQ_  
acceptance for honour 参加承兑 30/ (  
acceptor 承兑人；接受人；受票人 ;tLu  
acceptor for honour 参加承兑人  !.k  
accident insurance 意外保险 }+f@$L  
Accident Insurance Association of Hong Kong 香港意外保险公会 }u..m$h  
accident insurance scheme 意外保险计划 ;-65~i0Iu  
accident year basis 意外年度基准 =zW.~(c{  
accommodation 通融；贷款 t%<d}QuHW  
accommodation bill 通融票据；空头票据 ?en%m|}0  
accommodation party 汇票代发人 2myHn/%C  
account balance 帐户余额；帐户结余 enJE#4Z5&s  
account book 帐簿 <)(STo  
account collected in advance 预收款项 }mw31=2bD  
account current book 往来帐簿 r@(hRl1k'  
account of after-acquired property 事后取得的财产报告 R|AGN*.  
account of defaulter 拖欠帐目 #fYz367>  
account payable 应付帐款 "^ cn9AG{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -xf=dzm)  
account receivable 应收帐款 C"ZCX6p+$  
account receivable report 应收帐款报表 nPUq+cXy]C  
account statement 结单；帐单；会计财务报表 "VcG3.  
account title 帐户名称；会计科目 l2!4}zI2  
accountant's report 会计师报告 <%Re!y@OL  
Accountant's Report Rules 会计师报告规则 Ye_)~,{,p  
accounting and auditing procedure 会计与审计程序；会计与核数程序 O<h`[1eUjS  
Accounting Arrangements 《会计安排》 5fBW#6N/  
accounting basis 会计基础 S\jN:o#b  
accounting by Official Receiver 破产管理署署长呈交的帐目 &sQtS  
Accounting Circular 《会计通告》 `+QrgtcEy4  
accounting class 会计类别 ]E)gMf   
accounting date 记帐日期；会计结算日期 '&}B"1  
accounting for money 款项核算 @cF aYI  
Accounting Officer 会计主任 PTvP;  
accounting period 会计报告期；会计期 8P'>%G<m  
accounting policy 会计政策；会计方针 CtA0W\9w5a  
accounting practice 会计惯例 #3u;Ox  
accounting principle 会计准则 "sRR:wzQu  
accounting record 会计记录 A_@#V)D2  
accounting report 会计报告 t <#Yr%a  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 eW+z@\d9Gz  
Accounting Society of China 中国会计学会 p9 |r y+t  
accounting statement 会计报表 Ydu=Jg5u7  
accounting system 会计制度；会计系统 u<\/T&S
 
accounting transaction 会计事项；帐务交易 ' 7>V4\"  
accounting treatment 会计处理 7@rrAs-"Z  
accounting year 会计年度 OY6lt.t  
accretion 增值；添加 pFD L5  
accrual 应计项目；应累算数目 Z%MP:@z  
accrual basis 应计制；权责发生制 z@biX  
accrual basis accounting 应计制会计；权责发生制会计 Zl.}
J,0F  
accrue 应累算；应计 r>`65o  
accrued benefit 应累算利益 SVaC)O(  
accrued charges 应计费用 jQ_j#_Vle  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,y?0Iwf  
accrued expenses 应累算费用 dM7-,9Vc  
accrued interest payable 应付利息；应计未付利息 ( _E<?  
accrued interest receivable 应收利息；应计未收利息 Xi1/w bC  
accrued right 累算权益 [HK[{M=v=  
accruing profit 应累算的利润 ;e_n7>'#%  
accumulated fiscal reserve 累积财政储备 5>JrTO5  
accumulated profit 累积利润；滚存溢利 z}N=Oe  
accumulated reserve 累积储备 ;Zc(qA  
accumulation of surplus income 累积收益盈余 h4S,(*V$!  
acquired assets 既得资产 m4|9p{E  
acquisition 收购；购置；取得 y%\kgWV  
acquisition cost 购置成本 pVPCxP  
acquisition expenses 购置费用 4jj@"*^a  
acquisition of 100% interest 收购全部股权 TgVvp0F;  
acquisition of control 取得控制权 4?,N;Q  
acquisition of fixed assets 购置固定资产 }ruBbeQ  
acquisition of shell “买壳” V\WqA8  
acquisition price 收购价 QkwBw^'_5  
act of God 天灾 W)?B{\  
acting partner 执事合伙人 =\?KC)F*e  
active market 买卖活跃的市场；交投畅旺的市场；旺市 p^A9iieHp=  
active partner 积极参与的合伙人 PygaW&9Z|d  
active trading 交投活跃 ](@Tbm8  
actual circulation 实际流通 uJm9h
(xq  
actual cost 实际成本 vVmoV0kGt  
actual expenditure 实际开支；实际支出 y'pAh dF  
actual income 实际入息；实际收入；实际收益 p0UR5A>p  
actual market 现货市场 ?x"<0k1g  
actual price 现货价；实际价格 X4lz?Y:*  
actual profit 实际利润 Y dmYE$  
actual quotation 实盘；实际价位；实际报价  =h\,-8  
actual year basis 按实际年度计算 mHUQtGAVQ  
actuals 实货 gEMxK2MNXj  
actuarial investigation 精算调查 me#
VCkr#  
actuarial principle 精算原则
B{lBUv(B  
actuarial report 精算师报告 ~
%B^`s  
Actuarial Society of Hong Kong 香港精算学会 !&Vp5]c  
actuarial valuation 精算师估值 )VID ;l;4  
actuary 精算师 2}[)y\`t3  
ad referendum agreement 暂定协议；有待覆核的协定 8/x@
|rjW  
ad valorem duty 从价税；按值征税 Z~ VOO7|m  
ad valorem duty system 从价税制 xg k~y,F  
ad valorem fee 从价费 f3]Z22Yq  
ad valorem tariff 从价关税 kcVEE)zb  
additional allowance 额外免税额 %%}U -*b  
additional amount for unexpired risk 未过期风险的额外款额 (2Z-NVU#  
additional assessable profit 补加应评税利润 )Y+n4UL3NK  
additional assessment 补加评税 DZ |0CB~  
additional commitment 额外承担 9sifc<za  
additional commitment vote 额外承担拨款 )"2)r{7:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N2vSJ\u  
additional dependent parent allowance 供养父母额外免税额 YN#i^(  
additional provision 额外拨款 oQ1>*[e<u  
additional stamp duty 附加印花税 (PE x<r1   
additional tax 补加税罚款；补加税款 a_P8!pk+5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6LrG+p`  
adjudged bankrupt 被裁定破产 U6e 0{n  
adjudicated bankrupt 裁定破产人 ) RS*MEgA  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4R0'$Ld4  
adjudication of bankruptcy 裁定破产；宣告破产 fwK5p?Xhm  
adjudication of insolvency 裁定无力偿还债务 DpH+lpC  
adjusted actual 经调整的实数；调整后的实数 /-)\$T1d  
adjusted current assets 经调整的流动资产；调整后的流动资产 _SC{nZ[  
adjusted figure 经调整的数字；调整后的数额 OOn{ Wp  
adjusted liabilities 经调整的负债；调整后的负债 sa$CCQ  
adjusted loss 经调整的亏损；调整后的亏损 _o/LFLq  
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 4t]ccqX*{  
adjusted profit 经调整的利润；调整后的利润 mZQW>A]iE  
adjusted surplus 经调整的盈余额；调整后的盈余额 |*ss`W7F,2  
adjusted value 经调整的价值；调整后的价值 1t wC-rC  
adjustment 调整；修订；理算〔保险〕 ,$s NfW  
adjustment centre 调剂中心 _GS_R%b  
adjustment lag 调整过程的时间差距；调整时差 m r"b/oM{  
adjustment mechanism 调整机制 tBC`(7E}  
adjustment of loss 亏损调整 ,RjE?M%  
adjustment process 调整过程；调整程序 GdHFgxI  
adjustment range 调整幅度 Hd]o?q\  
administered exchange rate 受管制汇率 d$qivct