[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: A KO#$OJE  
nXDU8|"  
A share Ａ股；甲类股份 =,0E]MZ  
abatement of tax 减税；减扣免税额 >9{Gdq[gyr  
ABN AMRO Bank N.V. 荷兰银行 p=U*4[9k  
above-the-line expenditure 线上项目支出；经常预算支出 od{b]HvgS  
above-the-line receipt 线上项目收入；经常预算收入 _ x&Y'X|  
ABSA Asia Limited 南非联合亚洲有限公司 nB?$W4  
absolute change 绝对数值变更 ](3e +JC  
absolute expenditure 实际开支 2R&msdF
 
absolute guideline figure 绝对准则数字 ,K Ebnk|i  
absolute interest 绝对权益 :E/]Bjq$;  
absolute order of discharge 绝对破产解除令 etdI:N*x  
absolute profit margin 绝对利润幅度 /,'D4s:Gg  
absolute value 实值；绝对值 o5gt`H"  
absolutely vested interest 绝对既得权益 i]8HzKuiW  
absorbed cost 已吸收成本；已分摊成本 kP9DCDO`[5  
absorption 吸收；分摊；合并 G>{ B
ij44  
absorption rate 吸收率；摊配率；分摊率 MXY[t  
ACB Finance Limited 亚洲商业财务有限公司 +0mU)4n/  
acceptable form of reciprocity 合理的互惠条件 cq`v8  
acceptable rate 适当利率；适当汇率 !Q!==*1H  
acceptance agreement 承兑协议 '~RP+  
acceptance for honour 参加承兑 n7`R+4/s  
acceptor 承兑人；接受人；受票人 ^)Xl7d|m+  
acceptor for honour 参加承兑人 oL Eqy  
accident insurance 意外保险 q]
3bGO;  
Accident Insurance Association of Hong Kong 香港意外保险公会 NF <|3|  
accident insurance scheme 意外保险计划 6q ._8%  
accident year basis 意外年度基准 S6gg(nNe  
accommodation 通融；贷款 OosxuAC(  
accommodation bill 通融票据；空头票据 ec/1Z8}p  
accommodation party 汇票代发人 ~"89NVk"  
account balance 帐户余额；帐户结余 :R+}[|FV  
account book 帐簿 ~=~|@K  
account collected in advance 预收款项 4QODuyl2H  
account current book 往来帐簿 !6hUTjhW7z  
account of after-acquired property 事后取得的财产报告 ; F% 3b47  
account of defaulter 拖欠帐目 bD[W`yW0  
account payable 应付帐款 (K"U#Zn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mt$0p|
B8  
account receivable 应收帐款 ,)3%@MwO  
account receivable report 应收帐款报表 T!C39 T  
account statement 结单；帐单；会计财务报表 MPx%#'Q  
account title 帐户名称；会计科目 aMQfg51W:  
accountant's report 会计师报告 HV@C@wmg  
Accountant's Report Rules 会计师报告规则 BwwOaO@L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Vo^ i7  
Accounting Arrangements 《会计安排》 F)'kN2  
accounting basis 会计基础 fB+4mEG@  
accounting by Official Receiver 破产管理署署长呈交的帐目 m[6 ?v;w  
Accounting Circular 《会计通告》 Coz\fL
 
accounting class 会计类别 Tg|0!0qD]F  
accounting date 记帐日期；会计结算日期 9frLYJz"  
accounting for money 款项核算 sJ[I<
 
Accounting Officer 会计主任 5s3!{zT{  
accounting period 会计报告期；会计期 ]cvP !  
accounting policy 会计政策；会计方针 BH"f\oc  
accounting practice 会计惯例 lt\. )Y>4  
accounting principle 会计准则 ._j9^Ll  
accounting record 会计记录 NO5\|.,Z  
accounting report 会计报告 UfcQFT{()  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 OKs1irt5  
Accounting Society of China 中国会计学会 9?$Qk0jc  
accounting statement 会计报表 !5lb+%7  
accounting system 会计制度；会计系统 c\cPmj@  
accounting transaction 会计事项；帐务交易 rw(EI,G  
accounting treatment 会计处理 *@`Sx'5!  
accounting year 会计年度 k I  
accretion 增值；添加 o?zA '5q  
accrual 应计项目；应累算数目  [@YeQ{  
accrual basis 应计制；权责发生制 7.Df2_)  
accrual basis accounting 应计制会计；权责发生制会计 gX
Zl3  
accrue 应累算；应计 C;]}Ht:~I  
accrued benefit 应累算利益 qzD<_ynA  
accrued charges 应计费用 /U\k<\1~m  
accrued cumulative preference share dividend 应累算的累积优先股股息 .|Unq`ll  
accrued expenses 应累算费用 m,YBk<Bx  
accrued interest payable 应付利息；应计未付利息 KQGdV{VFs  
accrued interest receivable 应收利息；应计未收利息 vz'/]E
 
accrued right 累算权益 }ZaZPB/_}P  
accruing profit 应累算的利润 oD1rt>k  
accumulated fiscal reserve 累积财政储备 %
NSb8@  
accumulated profit 累积利润；滚存溢利 GH ]c  
accumulated reserve 累积储备 u7  s-  
accumulation of surplus income 累积收益盈余 x_ Y03__/  
acquired assets 既得资产 cQM_kV??!  
acquisition 收购；购置；取得 fCC^hB]'  
acquisition cost 购置成本 a`/\0~  
acquisition expenses 购置费用 >1luLp/,$  
acquisition of 100% interest 收购全部股权 _Sa7+d(  
acquisition of control 取得控制权 +d/V^ <#  
acquisition of fixed assets 购置固定资产 b]A9$-  
acquisition of shell “买壳” ;1x(~pD*o  
acquisition price 收购价 haNi[|  
act of God 天灾 f_\,H|zco)  
acting partner 执事合伙人 PydU.,^7
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 3vdhoS|  
active partner 积极参与的合伙人 vH14%&OcN  
active trading 交投活跃 a6Zg~>vX  
actual circulation 实际流通 8NP|>uaj  
actual cost 实际成本 VY9o}J>,w  
actual expenditure 实际开支；实际支出 E}-Y!,v^  
actual income 实际入息；实际收入；实际收益 -d'swx2aZ!  
actual market 现货市场 M/<>'%sj  
actual price 现货价；实际价格 lqaOLZH  
actual profit 实际利润 p;nRxi7'  
actual quotation 实盘；实际价位；实际报价 ^HiI
   
actual year basis 按实际年度计算 /i:c! l9  
actuals 实货 qXF#qS-28  
actuarial investigation 精算调查 t[=-4;  
actuarial principle 精算原则 4$W}6v  
actuarial report 精算师报告 xlKg0&D  
Actuarial Society of Hong Kong 香港精算学会 yyZs[ 5Q  
actuarial valuation 精算师估值 |FED<  
actuary 精算师 /7[U J'  
ad referendum agreement 暂定协议；有待覆核的协定 >]dH1@@  
ad valorem duty 从价税；按值征税 o57r ,`N  
ad valorem duty system 从价税制 rl/]Ym4j  
ad valorem fee 从价费 kg/<<RO  
ad valorem tariff 从价关税 -K%hug  
additional allowance 额外免税额 OV>JmYe1{/  
additional amount for unexpired risk 未过期风险的额外款额 "@s</HGo  
additional assessable profit 补加应评税利润 BQo$c~  
additional assessment 补加评税 f3;.+hJ])  
additional commitment 额外承担 8u|F %Sg  
additional commitment vote 额外承担拨款 @1c[<3xJT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;rj|>  
additional dependent parent allowance 供养父母额外免税额 5 Z]]xR[  
additional provision 额外拨款 Q0j4c  
additional stamp duty 附加印花税 %+8"-u  
additional tax 补加税罚款；补加税款 P >>VBh?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &=>|?
m8  
adjudged bankrupt 被裁定破产 %M7EOa  
adjudicated bankrupt 裁定破产人 aGz$A15#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 hBRcI0R  
adjudication of bankruptcy 裁定破产；宣告破产 B'}pZOa[Wb  
adjudication of insolvency 裁定无力偿还债务 ;0"p)O@s04  
adjusted actual 经调整的实数；调整后的实数 lnQfpa8j  
adjusted current assets 经调整的流动资产；调整后的流动资产 :P/0"  
adjusted figure 经调整的数字；调整后的数额 T8t_+|( G  
adjusted liabilities 经调整的负债；调整后的负债 1`q>*S](  
adjusted loss 经调整的亏损；调整后的亏损 `fM]3]x>  
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 jt?DogYx  
adjusted profit 经调整的利润；调整后的利润 4NK{RN3  
adjusted surplus 经调整的盈余额；调整后的盈余额 k1_"}B5  
adjusted value 经调整的价值；调整后的价值 96#aGh>  
adjustment 调整；修订；理算〔保险〕 %=*nJvYS  
adjustment centre 调剂中心 9er0Ww.d  
adjustment lag 调整过程的时间差距；调整时差 x\K9|_!  
adjustment mechanism 调整机制 Eb~e=){  
adjustment of loss 亏损调整 EvGKcu  
adjustment process 调整过程；调整程序 NK!#K>AO  
adjustment range 调整幅度 aGs\zCAP  
administered exchange rate 受管制汇率
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