[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: b{t'Doe  
aQaO.K2  
A share Ａ股；甲类股份 "el}@  
abatement of tax 减税；减扣免税额 N$H0o+9-Y  
ABN AMRO Bank N.V. 荷兰银行 =x~HcsJ8!R  
above-the-line expenditure 线上项目支出；经常预算支出 (&FSoe/!['  
above-the-line receipt 线上项目收入；经常预算收入 ;X
!sTs  
ABSA Asia Limited 南非联合亚洲有限公司 %@5f+5{i!z  
absolute change 绝对数值变更 8|w_PP1oE  
absolute expenditure 实际开支 2mbZ6'p {  
absolute guideline figure 绝对准则数字 ?* a:f"vQ  
absolute interest 绝对权益 ,&!Txyye  
absolute order of discharge 绝对破产解除令 QOkPliX  
absolute profit margin 绝对利润幅度 @ Sw
[+`  
absolute value 实值；绝对值 EOj o>w>  
absolutely vested interest 绝对既得权益 Os@ d&wm  
absorbed cost 已吸收成本；已分摊成本 >v`lsCGb  
absorption 吸收；分摊；合并 0I4RZ.2*Y  
absorption rate 吸收率；摊配率；分摊率 qd
e.;Yv9  
ACB Finance Limited 亚洲商业财务有限公司 x(7K=K']  
acceptable form of reciprocity 合理的互惠条件 /PAxPZf_  
acceptable rate 适当利率；适当汇率 Cw`v\ 9  
acceptance agreement 承兑协议 [MYd15  
acceptance for honour 参加承兑 ewSFB< N  
acceptor 承兑人；接受人；受票人 z)r)w?A  
acceptor for honour 参加承兑人 Y0=qn'`.  
accident insurance 意外保险 jx&pRjP  
Accident Insurance Association of Hong Kong 香港意外保险公会 BM#cosV7%h  
accident insurance scheme 意外保险计划 GM{m(Y  
accident year basis 意外年度基准 'Qj X2ytgX  
accommodation 通融；贷款 2;NIUMAMM  
accommodation bill 通融票据；空头票据 ojzO?z  
accommodation party 汇票代发人 G@anY=D\EB  
account balance 帐户余额；帐户结余 Pm6/sO  
account book 帐簿 JB a:))lw  
account collected in advance 预收款项 im
pzqQlZ,  
account current book 往来帐簿 4,T!zT6&  
account of after-acquired property 事后取得的财产报告 q3B#rje>h  
account of defaulter 拖欠帐目 0}k[s+^  
account payable 应付帐款 vDz)q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 iK1<4
)  
account receivable 应收帐款  ;OQ{  
account receivable report 应收帐款报表 pm,&kE  
account statement 结单；帐单；会计财务报表 _K>cB<+d  
account title 帐户名称；会计科目 .OVIQxf  
accountant's report 会计师报告 %lAJ]$m  
Accountant's Report Rules 会计师报告规则 Sb+pB58&N  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2P~zYdjS  
Accounting Arrangements 《会计安排》 ]QM6d(zDA  
accounting basis 会计基础 IM}T2\tZ}  
accounting by Official Receiver 破产管理署署长呈交的帐目 SY_T\ }  
Accounting Circular 《会计通告》 B0NK
av  
accounting class 会计类别 T+zZOI  
accounting date 记帐日期；会计结算日期 @kn0f`  
accounting for money 款项核算 W`K XO|'p@  
Accounting Officer 会计主任 8*I43Jtlf,  
accounting period 会计报告期；会计期 |AW[4Yn>  
accounting policy 会计政策；会计方针 g= k}6"F~  
accounting practice 会计惯例 2c@R!*  
accounting principle 会计准则 R4u=
.  
accounting record 会计记录 }kdYR#{s  
accounting report 会计报告 +.&#whEw(i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h #Od tc1)  
Accounting Society of China 中国会计学会 eyy{z;D8r  
accounting statement 会计报表 7OYNH0EH  
accounting system 会计制度；会计系统 DTk)Y-eQ  
accounting transaction 会计事项；帐务交易 e'mm42  
accounting treatment 会计处理 &/}]9 #  
accounting year 会计年度 <ZxxlJS)6  
accretion 增值；添加 ^[Cpu_
]D  
accrual 应计项目；应累算数目 [WnX'R R  
accrual basis 应计制；权责发生制 W)ihk\E  
accrual basis accounting 应计制会计；权责发生制会计 "]Wrir?l  
accrue 应累算；应计 e3UGYwQ  
accrued benefit 应累算利益 T~7i:<E^  
accrued charges 应计费用 s\,F6c  
accrued cumulative preference share dividend 应累算的累积优先股股息 )uiYu3 I  
accrued expenses 应累算费用 '+N!3r{G  
accrued interest payable 应付利息；应计未付利息 |Xk'd@<  
accrued interest receivable 应收利息；应计未收利息 LCx{7bN1ro  
accrued right 累算权益 lcH wKd  
accruing profit 应累算的利润 W#E`h  
accumulated fiscal reserve 累积财政储备 d76k1-m\o  
accumulated profit 累积利润；滚存溢利 O
7%<(  
accumulated reserve 累积储备 I4:4)V?  
accumulation of surplus income 累积收益盈余 YwyP+Sr\  
acquired assets 既得资产 b[<r+e8  
acquisition 收购；购置；取得 P7O$*  
acquisition cost 购置成本 "<H.F87Z)  
acquisition expenses 购置费用 OF&{mJH"g'  
acquisition of 100% interest 收购全部股权 M?Tb9c?`  
acquisition of control 取得控制权 NypM+y  
acquisition of fixed assets 购置固定资产 9{@[l!]W  
acquisition of shell “买壳” [X]yj  
acquisition price 收购价 a7s
+l=  
act of God 天灾 Gf(hN|X.  
acting partner 执事合伙人 %yX?4T;b  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -U~]Bugvh  
active partner 积极参与的合伙人 KWbnSL8  
active trading 交投活跃 q`_d>l  
actual circulation 实际流通 c[J(H,mt/  
actual cost 实际成本 N7:=%Fy(  
actual expenditure 实际开支；实际支出 r:lv[/D  
actual income 实际入息；实际收入；实际收益 A5cx!h  
actual market 现货市场 5[}3j1  
actual price 现货价；实际价格 v7&oHOk!  
actual profit 实际利润 Qn'Do4Le  
actual quotation 实盘；实际价位；实际报价 =(:{>tO_"  
actual year basis 按实际年度计算 /|V!2dQs"  
actuals 实货 6x|"1 G{  
actuarial investigation 精算调查 <qjNX-|  
actuarial principle 精算原则 a3D ''Ra  
actuarial report 精算师报告 oU`8\n](  
Actuarial Society of Hong Kong 香港精算学会 I[,tf!  
actuarial valuation 精算师估值 \^a(B{   
actuary 精算师 C4wJSQl_I  
ad referendum agreement 暂定协议；有待覆核的协定 jN 9|q  
ad valorem duty 从价税；按值征税 5Z"IM8
?  
ad valorem duty system 从价税制 !=%0  
ad valorem fee 从价费 n+1!/H=d  
ad valorem tariff 从价关税 q-kMqnQ  
additional allowance 额外免税额 .XDY1~w0  
additional amount for unexpired risk 未过期风险的额外款额
3SI:su  
additional assessable profit 补加应评税利润 6Y?%G>$6  
additional assessment 补加评税 vU,AOK[l{  
additional commitment 额外承担 !wP|t#Sc9  
additional commitment vote 额外承担拨款 ,p2BB"^_i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [P~6
O>a5p  
additional dependent parent allowance 供养父母额外免税额 QcQ
QQM  
additional provision 额外拨款 V@krw"vW  
additional stamp duty 附加印花税 b-4gHW
 
additional tax 补加税罚款；补加税款 !_EL{/ko  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CR8a)X4j#  
adjudged bankrupt 被裁定破产 ,Vb;2  
adjudicated bankrupt 裁定破产人 /){F0Zjjt  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 MO}J  
adjudication of bankruptcy 裁定破产；宣告破产 rHe*/nN%*  
adjudication of insolvency 裁定无力偿还债务 %B9iby8)1  
adjusted actual 经调整的实数；调整后的实数 ;VM',40  
adjusted current assets 经调整的流动资产；调整后的流动资产 V)x(\ls]SX  
adjusted figure 经调整的数字；调整后的数额 mBW E^  
adjusted liabilities 经调整的负债；调整后的负债 hLF+_{\C|  
adjusted loss 经调整的亏损；调整后的亏损 LF o{,%B  
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 Xc)V;1  
adjusted profit 经调整的利润；调整后的利润 x~1.;dBF  
adjusted surplus 经调整的盈余额；调整后的盈余额 S}fU2Wi  
adjusted value 经调整的价值；调整后的价值 V.<$c1#=$  
adjustment 调整；修订；理算〔保险〕 vn oI.;H,  
adjustment centre 调剂中心 rb
8c^u#r  
adjustment lag 调整过程的时间差距；调整时差 MV8Lk/zd?A  
adjustment mechanism 调整机制 jvfVB'Tmr  
adjustment of loss 亏损调整 m ,B,dqT  
adjustment process 调整过程；调整程序 6 0C;J!D  
adjustment range 调整幅度 -anLp8G*  
administered exchange rate 受管制汇率 bOIVe