[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: z[ N_3n  
H!ISQ8{V  
A share Ａ股；甲类股份 2T#>66^@q  
abatement of tax 减税；减扣免税额 }X*.Vv A  
ABN AMRO Bank N.V. 荷兰银行 -)ag9{*  
above-the-line expenditure 线上项目支出；经常预算支出 ='|H
UxFi  
above-the-line receipt 线上项目收入；经常预算收入 T@H2[ 7[;  
ABSA Asia Limited 南非联合亚洲有限公司 2wG4"  
absolute change 绝对数值变更 vxC, 8Z  
absolute expenditure 实际开支 wC[Bh^]  
absolute guideline figure 绝对准则数字 1f`=U0  
absolute interest 绝对权益 az ?2  
absolute order of discharge 绝对破产解除令 y[@<goT  
absolute profit margin 绝对利润幅度 9ApGn!
`  
absolute value 实值；绝对值 P(BV J_n  
absolutely vested interest 绝对既得权益 6 bnuC  
absorbed cost 已吸收成本；已分摊成本 ec` $2u  
absorption 吸收；分摊；合并 A?sU[b6_  
absorption rate 吸收率；摊配率；分摊率 (">gLr  
ACB Finance Limited 亚洲商业财务有限公司 %?WmWs0  
acceptable form of reciprocity 合理的互惠条件 4?^t=7N  
acceptable rate 适当利率；适当汇率 g"Z X
1X  
acceptance agreement 承兑协议 lhA<wV1-9G  
acceptance for honour 参加承兑 )vFZl
]  
acceptor 承兑人；接受人；受票人 NTtRz(  
acceptor for honour 参加承兑人 a,N?GxK~  
accident insurance 意外保险 `FM^)(wT  
Accident Insurance Association of Hong Kong 香港意外保险公会 XK5q
E"  
accident insurance scheme 意外保险计划 s GP}>w-JZ  
accident year basis 意外年度基准 U'acVcD  
accommodation 通融；贷款 ;hLne0|)}  
accommodation bill 通融票据；空头票据 |O]oX[~  
accommodation party 汇票代发人 jHx<}<  
account balance 帐户余额；帐户结余 Uwqm?]  
account book 帐簿 {E~MqrX  
account collected in advance 预收款项 5Cs JghTw  
account current book 往来帐簿 Vhs:X~=qL  
account of after-acquired property 事后取得的财产报告 =Gq 'sy:h  
account of defaulter 拖欠帐目 ZSTpA,+6  
account payable 应付帐款 o= %Fh
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Y Hv85y  
account receivable 应收帐款 y[l19eU  
account receivable report 应收帐款报表  ,JcQp=g  
account statement 结单；帐单；会计财务报表 #?z1cgCg  
account title 帐户名称；会计科目 ^vJPeoW  
accountant's report 会计师报告 F W# S.<  
Accountant's Report Rules 会计师报告规则 J dDP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -R;.Md_  
Accounting Arrangements 《会计安排》 !Fz9\ |  
accounting basis 会计基础 x6ig,N~AO  
accounting by Official Receiver 破产管理署署长呈交的帐目 <Z
c:  
Accounting Circular 《会计通告》 fodr1M4J  
accounting class 会计类别 Ir*,fyl  
accounting date 记帐日期；会计结算日期 F=hf bCF5x  
accounting for money 款项核算 uv2!][  
Accounting Officer 会计主任 8F<Qc*'  
accounting period 会计报告期；会计期 8P3EQY-  
accounting policy 会计政策；会计方针 s.rS06x  
accounting practice 会计惯例 tp.qh]2c  
accounting principle 会计准则 {=,?]Z+  
accounting record 会计记录 eb)S<%R/  
accounting report 会计报告 h<9h 2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V\kf6E  
Accounting Society of China 中国会计学会 d%9r"=/  
accounting statement 会计报表 qfY.X&]PU  
accounting system 会计制度；会计系统 'C~NQ{1TV  
accounting transaction 会计事项；帐务交易 V&_5q`L  
accounting treatment 会计处理 (*%+!PS  
accounting year 会计年度 [pmZ0/l  
accretion 增值；添加 n\ma5"n0=\  
accrual 应计项目；应累算数目 1GW=QbO 6  
accrual basis 应计制；权责发生制 3yXF| yV  
accrual basis accounting 应计制会计；权责发生制会计 VbtFM=Dg  
accrue 应累算；应计 4kA/W0 VG  
accrued benefit 应累算利益 /s=TLPm  
accrued charges 应计费用 -{ZTp8P>  
accrued cumulative preference share dividend 应累算的累积优先股股息 cJm!3X  
accrued expenses 应累算费用 CPGXwM=   
accrued interest payable 应付利息；应计未付利息 )E^4\3^:  
accrued interest receivable 应收利息；应计未收利息 y-"*[5{W  
accrued right 累算权益 -)?~5 Z   
accruing profit 应累算的利润 =5LtEgHU  
accumulated fiscal reserve 累积财政储备 3u7E?*{sH  
accumulated profit 累积利润；滚存溢利 F#
iLMO&Q  
accumulated reserve 累积储备 _qmBPUx  
accumulation of surplus income 累积收益盈余 Xig+[2zS  
acquired assets 既得资产 }qW%=;!  
acquisition 收购；购置；取得 ;'pEzz?k"  
acquisition cost 购置成本 }{Lf 4|8  
acquisition expenses 购置费用 $;+B)#  
acquisition of 100% interest 收购全部股权 [(`T*c.#.X  
acquisition of control 取得控制权 i<1w*yu  
acquisition of fixed assets 购置固定资产 (>>pla^  
acquisition of shell “买壳” &tQ,2RT  
acquisition price 收购价 f b_tda",}  
act of God 天灾 $Kb-mFR  
acting partner 执事合伙人 GA6Z{U{XS  
active market 买卖活跃的市场；交投畅旺的市场；旺市 r#]gAG4t\  
active partner 积极参与的合伙人 w])bQ7)  
active trading 交投活跃 Z[AJat@H  
actual circulation 实际流通 *H&a_s/{Nb  
actual cost 实际成本 e
z86+  
actual expenditure 实际开支；实际支出 ; ZL<7tLDb  
actual income 实际入息；实际收入；实际收益 Cz?N[dhh  
actual market 现货市场 "a`0s_F,^  
actual price 现货价；实际价格 P}&7G-  
actual profit 实际利润 >H5BY9]I  
actual quotation 实盘；实际价位；实际报价 q&Q* gEFK  
actual year basis 按实际年度计算 }PyAmh$@  
actuals 实货 Ua V9T:)x  
actuarial investigation 精算调查 =t&B8+6  
actuarial principle 精算原则 g;v{JB  
actuarial report 精算师报告 68)z`JI|<)  
Actuarial Society of Hong Kong 香港精算学会 ~@B
V  
actuarial valuation 精算师估值 \fU{$  
actuary 精算师 .m/Lon E  
ad referendum agreement 暂定协议；有待覆核的协定 =[t([DG  
ad valorem duty 从价税；按值征税 \#2,1W@  
ad valorem duty system 从价税制 x;Dr40wD@y  
ad valorem fee 从价费 52l|  
ad valorem tariff 从价关税 _ZzPy;[i?  
additional allowance 额外免税额 5:CC\!&QBV  
additional amount for unexpired risk 未过期风险的额外款额 tI{ n!  
additional assessable profit 补加应评税利润 &!/L^Y*+  
additional assessment 补加评税 IDE@{Dy  
additional commitment 额外承担 Qh/yPO
Sm:  
additional commitment vote 额外承担拨款 s4MP!n?gB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $./JA)`  
additional dependent parent allowance 供养父母额外免税额 k%NY,(:
(  
additional provision 额外拨款 w:'$Uf8]  
additional stamp duty 附加印花税 wm*`  
additional tax 补加税罚款；补加税款 9Wx q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $hn_4$
 
adjudged bankrupt 被裁定破产 : [aUpX=  
adjudicated bankrupt 裁定破产人 3$l'>v+5{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )5d&K8@  
adjudication of bankruptcy 裁定破产；宣告破产 N;-+)=M,rf  
adjudication of insolvency 裁定无力偿还债务 F2oY_mA   
adjusted actual 经调整的实数；调整后的实数 _rs!6tp  
adjusted current assets 经调整的流动资产；调整后的流动资产 mN3%;$ND7  
adjusted figure 经调整的数字；调整后的数额 ;c:vzF~Q  
adjusted liabilities 经调整的负债；调整后的负债 #5G!lbH  
adjusted loss 经调整的亏损；调整后的亏损 RS<c&{?  
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 &}:Hp9n  
adjusted profit 经调整的利润；调整后的利润 o0s+ roiD  
adjusted surplus 经调整的盈余额；调整后的盈余额 T"9`[Lzva  
adjusted value 经调整的价值；调整后的价值 $3Wl~ G}  
adjustment 调整；修订；理算〔保险〕 r1ctW#\~8  
adjustment centre 调剂中心 0 "pm7  
adjustment lag 调整过程的时间差距；调整时差 VC>K W{&J0  
adjustment mechanism 调整机制 ;13lu1  
adjustment of loss 亏损调整 <diI*H<G  
adjustment process 调整过程；调整程序 RFg$N@g,  
adjustment range 调整幅度 te" 8ZmJ  
administered exchange rate 受管制汇率 -U%wLkf|