[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: "Kyifw?  
xKY$L*  
A share Ａ股；甲类股份 |r5e{  
abatement of tax 减税；减扣免税额 u K'<xM"%T  
ABN AMRO Bank N.V. 荷兰银行 "kX`FaAhY  
above-the-line expenditure 线上项目支出；经常预算支出 HV ;;  
above-the-line receipt 线上项目收入；经常预算收入 {I`B[,*  
ABSA Asia Limited 南非联合亚洲有限公司 }c} ( 5  
absolute change 绝对数值变更 /@Ez" ?V2  
absolute expenditure 实际开支 %PzQ\c  
absolute guideline figure 绝对准则数字 o>2e !7  
absolute interest 绝对权益 0eFb?Z0]  
absolute order of discharge 绝对破产解除令 {T&v2u#S  
absolute profit margin 绝对利润幅度 6MuWlCKF8  
absolute value 实值；绝对值 3=Z<wD s  
absolutely vested interest 绝对既得权益 (Up'$J}  
absorbed cost 已吸收成本；已分摊成本 0Qm"n6NQ  
absorption 吸收；分摊；合并 PfyRZ[3)c  
absorption rate 吸收率；摊配率；分摊率 IeVLn^?+:  
ACB Finance Limited 亚洲商业财务有限公司 CoJ55TAW  
acceptable form of reciprocity 合理的互惠条件 C*7!dW6  
acceptable rate 适当利率；适当汇率 Wdo#? @m  
acceptance agreement 承兑协议 Mec{_jiH&D  
acceptance for honour 参加承兑 Y[Es  
acceptor 承兑人；接受人；受票人 ]pWP?Ws  
acceptor for honour 参加承兑人 Xtft*Z  
accident insurance 意外保险 -n$ewV  
Accident Insurance Association of Hong Kong 香港意外保险公会 ):krJ+-/y  
accident insurance scheme 意外保险计划 BjiYv}J  
accident year basis 意外年度基准 tevQW  
accommodation 通融；贷款 X:_<Y_JT  
accommodation bill 通融票据；空头票据 BBvZeG $Y  
accommodation party 汇票代发人 yIOLs}!SF  
account balance 帐户余额；帐户结余 .!i0_Rv5x  
account book 帐簿 en>9E.?N  
account collected in advance 预收款项 sMH#BCC  
account current book 往来帐簿 z5 Bi=~=#  
account of after-acquired property 事后取得的财产报告 4b4QbJ$  
account of defaulter 拖欠帐目 &s:=qQa1  
account payable 应付帐款 J^fm~P>.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 uArR\k(  
account receivable 应收帐款 hY+R'9  
account receivable report 应收帐款报表 ;-Ss# &  
account statement 结单；帐单；会计财务报表 0qv$:w)g+v  
account title 帐户名称；会计科目 4\p-TPM  
accountant's report 会计师报告 0KAj]5nvb  
Accountant's Report Rules 会计师报告规则 bD<qNqX$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yG&2UqX  
Accounting Arrangements 《会计安排》 0+EN@Y^dAV  
accounting basis 会计基础 "!H@k%eAM|  
accounting by Official Receiver 破产管理署署长呈交的帐目 F}U5d^!2  
Accounting Circular 《会计通告》 'L{p,  
accounting class 会计类别 JRO$<  
accounting date 记帐日期；会计结算日期 M^6$ MMx  
accounting for money 款项核算   \&a.}t  
Accounting Officer 会计主任 MdC<4^|  
accounting period 会计报告期；会计期 |y"jZT6R}t  
accounting policy 会计政策；会计方针 xMI+5b8  
accounting practice 会计惯例 aV>aiR=  
accounting principle 会计准则 5j eO"jB  
accounting record 会计记录 =x0No*#|'  
accounting report 会计报告 Rg* J}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \cQ . |S  
Accounting Society of China 中国会计学会 NP/>H9Q2%  
accounting statement 会计报表 o2=A0ogz?  
accounting system 会计制度；会计系统 H{V)g  
accounting transaction 会计事项；帐务交易 xNpg{cQ=  
accounting treatment 会计处理 by86zX  
accounting year 会计年度 dB;3.<S=  
accretion 增值；添加 >qR~
'$,$  
accrual 应计项目；应累算数目  g:<?  
accrual basis 应计制；权责发生制 8$vK5Dnn8  
accrual basis accounting 应计制会计；权责发生制会计 |NrrTN?>  
accrue 应累算；应计 nrpI5t.b  
accrued benefit 应累算利益 9vI]LfP  
accrued charges 应计费用 - 8bNQU  
accrued cumulative preference share dividend 应累算的累积优先股股息 dvjTyX  
accrued expenses 应累算费用 Y ?'tUV  
accrued interest payable 应付利息；应计未付利息 4/*H.Fl  
accrued interest receivable 应收利息；应计未收利息 E'c
%d[:H,  
accrued right 累算权益 lj2=._@R  
accruing profit 应累算的利润 V5"HwN+`  
accumulated fiscal reserve 累积财政储备 6)e5zKW!?  
accumulated profit 累积利润；滚存溢利 a<m-V&4x  
accumulated reserve 累积储备 Y)
b@0'  
accumulation of surplus income 累积收益盈余 'r+PH*Mr  
acquired assets 既得资产 4nkE IZ  
acquisition 收购；购置；取得 u3ZCT" !  
acquisition cost 购置成本 &uM^0eM  
acquisition expenses 购置费用 0a2@b" l  
acquisition of 100% interest 收购全部股权 6EJVD!#[K  
acquisition of control 取得控制权 61_f3S(u  
acquisition of fixed assets 购置固定资产 8o-bd_  
acquisition of shell “买壳” rt4Z ;  
acquisition price 收购价 vR>o}%`  
act of God 天灾  k0H#:c}  
acting partner 执事合伙人 c ~Fdx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,EEPh>cXc  
active partner 积极参与的合伙人 XU-m"_t  
active trading 交投活跃 "T6#  
actual circulation 实际流通 ~kKrDL
W+  
actual cost 实际成本 {6 .o=EyM{  
actual expenditure 实际开支；实际支出 i0pU!`0  
actual income 实际入息；实际收入；实际收益 cA;js;x@  
actual market 现货市场 "5!BU&   
actual price 现货价；实际价格 uDayBaR  
actual profit 实际利润 A^Cj1:,  
actual quotation 实盘；实际价位；实际报价 nr \q7  
actual year basis 按实际年度计算 !.Zt[g}  
actuals 实货 -5>NE35Cto  
actuarial investigation 精算调查 .T.5TMiOSq  
actuarial principle 精算原则 <I=$ry6 8  
actuarial report 精算师报告 q'S =Eav8  
Actuarial Society of Hong Kong 香港精算学会 u oVNK  
actuarial valuation 精算师估值 K7`YJp`i  
actuary 精算师 =_pwA:z"A  
ad referendum agreement 暂定协议；有待覆核的协定 &ak6zM  
ad valorem duty 从价税；按值征税 {3edTu  
ad valorem duty system 从价税制 .FP$ IWt/1  
ad valorem fee 从价费 &35|16z%@  
ad valorem tariff 从价关税 !3}deY8;#  
additional allowance 额外免税额 SR7j\1a/2A  
additional amount for unexpired risk 未过期风险的额外款额 #y; yN7W  
additional assessable profit 补加应评税利润 ; Zut@z4\  
additional assessment 补加评税 p25Fn`
}H  
additional commitment 额外承担 ..KwTf  
additional commitment vote 额外承担拨款 ~OFvu}]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8
i0  
additional dependent parent allowance 供养父母额外免税额 8cVzFFQP  
additional provision 额外拨款 q<{NO/M
m  
additional stamp duty 附加印花税 -{g
~TUz  
additional tax 补加税罚款；补加税款 n:#TOU1ix<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F $yO  
adjudged bankrupt 被裁定破产 GJQc!cqk  
adjudicated bankrupt 裁定破产人 %3=J*wj>D  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $3P`DJo  
adjudication of bankruptcy 裁定破产；宣告破产 KCR N}`^  
adjudication of insolvency 裁定无力偿还债务 XutF"9u  
adjusted actual 经调整的实数；调整后的实数 ~+n,1]W_  
adjusted current assets 经调整的流动资产；调整后的流动资产 bEH de*q(  
adjusted figure 经调整的数字；调整后的数额 rT7^-B*  
adjusted liabilities 经调整的负债；调整后的负债 )]Ti>RO7  
adjusted loss 经调整的亏损；调整后的亏损 1dG06<!
 
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 TI9X.E?
 
adjusted profit 经调整的利润；调整后的利润 pGWA\}'  
adjusted surplus 经调整的盈余额；调整后的盈余额 .;I29yk\XS  
adjusted value 经调整的价值；调整后的价值 %|"Qi]c d  
adjustment 调整；修订；理算〔保险〕 Q/^A #l[  
adjustment centre 调剂中心 Q~,YbZ-7  
adjustment lag 调整过程的时间差距；调整时差 ')#,X^   
adjustment mechanism 调整机制 zg}YGu|J  
adjustment of loss 亏损调整 2WCLS{@'  
adjustment process 调整过程；调整程序 <8
o(CA\  
adjustment range 调整幅度 Z=$T1|  
administered exchange rate 受管制汇率 :je
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