[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`5v6"Na  
E,nC} f  
A share Ａ股；甲类股份 3cNF^?\=  
abatement of tax 减税；减扣免税额 47xJ(yO  
ABN AMRO Bank N.V. 荷兰银行 ruL
i "d  
above-the-line expenditure 线上项目支出；经常预算支出 ^t=Hl  
above-the-line receipt 线上项目收入；经常预算收入 2rq)U+
  
ABSA Asia Limited 南非联合亚洲有限公司 t/K<fy 6  
absolute change 绝对数值变更 qsUlfv9L6  
absolute expenditure 实际开支 W ,iSN}  
absolute guideline figure 绝对准则数字 ?+S&`%?  
absolute interest 绝对权益 $g55wGF  
absolute order of discharge 绝对破产解除令 j1)HIQE|5f  
absolute profit margin 绝对利润幅度 sV /#P<9  
absolute value 实值；绝对值 MmBM\Dnv  
absolutely vested interest 绝对既得权益 `n]y"rj'  
absorbed cost 已吸收成本；已分摊成本 SR#X\AWM  
absorption 吸收；分摊；合并 9Kw4K#IqQ  
absorption rate 吸收率；摊配率；分摊率 dIG(7~  
ACB Finance Limited 亚洲商业财务有限公司 }MDuQP]  
acceptable form of reciprocity 合理的互惠条件 G l=dL<F  
acceptable rate 适当利率；适当汇率 SB1\SNB  
acceptance agreement 承兑协议 +%G*)8N3  
acceptance for honour 参加承兑 sY=fS2b#)  
acceptor 承兑人；接受人；受票人 DT_HG|  
acceptor for honour 参加承兑人 %Lexu)odW  
accident insurance 意外保险 [EDw 0e  
Accident Insurance Association of Hong Kong 香港意外保险公会 jZcjiOX  
accident insurance scheme 意外保险计划 +!6C^G  
accident year basis 意外年度基准 9KVeFl  
accommodation 通融；贷款 "PBUyh-Z  
accommodation bill 通融票据；空头票据 !Re/W ykY  
accommodation party 汇票代发人 +.Kmpw4  
account balance 帐户余额；帐户结余 UB
]}j^  
account book 帐簿 >+=)Q,|R  
account collected in advance 预收款项 R/M:~h~F!  
account current book 往来帐簿 <D4.k M  
account of after-acquired property 事后取得的财产报告 ik77i?Hg  
account of defaulter 拖欠帐目 O^I~d{M 5I  
account payable 应付帐款 :2?J#/o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /_?E0
r  
account receivable 应收帐款 IBY3QG
 
account receivable report 应收帐款报表 DNdwMSwp
 
account statement 结单；帐单；会计财务报表 . \*Z:  
account title 帐户名称；会计科目 ,ijgqEN  
accountant's report 会计师报告 4w^B
&e%  
Accountant's Report Rules 会计师报告规则 P8e1J0A  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I.j`h2  
Accounting Arrangements 《会计安排》 |<\LB  
accounting basis 会计基础 |n3PznV  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]`&EB~K&NY  
Accounting Circular 《会计通告》 VkT8l4($X<  
accounting class 会计类别 !mrB+<:  
accounting date 记帐日期；会计结算日期 Pv{ {zyc  
accounting for money 款项核算 2i#wJ8vrF  
Accounting Officer 会计主任 b7{)B?n  
accounting period 会计报告期；会计期 v
bmSbZ"y  
accounting policy 会计政策；会计方针 0 ] U ;5  
accounting practice 会计惯例 L$h.VQv+  
accounting principle 会计准则 K IiVz<  
accounting record 会计记录 Aj.TX%}`h  
accounting report 会计报告 |S
y|E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?@l9T)fF  
Accounting Society of China 中国会计学会 $BG4M? Y  
accounting statement 会计报表 "-kb=fY  
accounting system 会计制度；会计系统 5UR$Pn2a2  
accounting transaction 会计事项；帐务交易 "[(_C&Ot4  
accounting treatment 会计处理 QfB \h[A  
accounting year 会计年度 Lw?4xerLsb  
accretion 增值；添加 e|+U7=CK  
accrual 应计项目；应累算数目 ZrnZ7,!@  
accrual basis 应计制；权责发生制 H=z @!rJc.  
accrual basis accounting 应计制会计；权责发生制会计 r80w{[S$  
accrue 应累算；应计 +O}6 8N  
accrued benefit 应累算利益 4s~YqP{K  
accrued charges 应计费用 QP)-O*+AA
 
accrued cumulative preference share dividend 应累算的累积优先股股息 too=+'<N</  
accrued expenses 应累算费用 i Cao;Zb  
accrued interest payable 应付利息；应计未付利息 kg7oH.0E  
accrued interest receivable 应收利息；应计未收利息 /sH3Rk.>  
accrued right 累算权益 9zEO$<e o  
accruing profit 应累算的利润 DIH.c7o  
accumulated fiscal reserve 累积财政储备 p8Di9\}  
accumulated profit 累积利润；滚存溢利 /}r%DND'  
accumulated reserve 累积储备 *nluK  
accumulation of surplus income 累积收益盈余
{LbNKjn  
acquired assets 既得资产 0O+s3#"?@  
acquisition 收购；购置；取得 *f$mSI=  
acquisition cost 购置成本 B cd6~  
acquisition expenses 购置费用 S&8gZ~B  
acquisition of 100% interest 收购全部股权 .t4IR =Z  
acquisition of control 取得控制权 JSt%L|}Y  
acquisition of fixed assets 购置固定资产 3Tg  
acquisition of shell “买壳” wt[MzpRP  
acquisition price 收购价 bqN({p&  
act of God 天灾 <)n1
Z[4  
acting partner 执事合伙人 K5z*DYT  
active market 买卖活跃的市场；交投畅旺的市场；旺市 AQU4~g mI  
active partner 积极参与的合伙人 .JZoZ.FAb  
active trading 交投活跃 1j# ~:=I  
actual circulation 实际流通 EQ8jxr<p  
actual cost 实际成本 'N)&;ADx-G  
actual expenditure 实际开支；实际支出 p@/!+$^{  
actual income 实际入息；实际收入；实际收益 "X g@X5BG  
actual market 现货市场 ++F #Z(p  
actual price 现货价；实际价格 ;# I(ucB<  
actual profit 实际利润 !]&a/$U  
actual quotation 实盘；实际价位；实际报价 Z$kff-Y4  
actual year basis 按实际年度计算 k dmannM  
actuals 实货 1`r 4  
actuarial investigation 精算调查 !m^;Apuy  
actuarial principle 精算原则 1]aM)},  
actuarial report 精算师报告 @>B#2t&  
Actuarial Society of Hong Kong 香港精算学会 ;&37mO/T  
actuarial valuation 精算师估值 a9mLPP  
actuary 精算师 49^;T;'v  
ad referendum agreement 暂定协议；有待覆核的协定 =\AI92  
ad valorem duty 从价税；按值征税 |8c3%jve  
ad valorem duty system 从价税制 t8\F7F P  
ad valorem fee 从价费 $`.7XD}  
ad valorem tariff 从价关税 [MdVgJ9'  
additional allowance 额外免税额 _)O1v%]"4  
additional amount for unexpired risk 未过期风险的额外款额 Dr$k6kZ}'U  
additional assessable profit 补加应评税利润 63QMv[`,  
additional assessment 补加评税 z 3fS+x:E{  
additional commitment 额外承担 J"y
O\Y  
additional commitment vote 额外承担拨款 3_~V(a
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3bu VU&ap  
additional dependent parent allowance 供养父母额外免税额 nZ>qM]">u  
additional provision 额外拨款 Oj\lg2Ck  
additional stamp duty 附加印花税 Jm0P~E[n  
additional tax 补加税罚款；补加税款 $Lv,e\]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 q6f+tdg=  
adjudged bankrupt 被裁定破产 jxL}tS{j  
adjudicated bankrupt 裁定破产人 =LDzZ:' X  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 'U.)f@L#w  
adjudication of bankruptcy 裁定破产；宣告破产 3ox%1x NA  
adjudication of insolvency 裁定无力偿还债务 qxf!]jm  
adjusted actual 经调整的实数；调整后的实数 #Gx%PQ`  
adjusted current assets 经调整的流动资产；调整后的流动资产 w&hgJ  
adjusted figure 经调整的数字；调整后的数额 E'j>[C:U  
adjusted liabilities 经调整的负债；调整后的负债 X#'DS&{  
adjusted loss 经调整的亏损；调整后的亏损 ' 7+x,TszI  
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 tisSj?+  
adjusted profit 经调整的利润；调整后的利润 *9y)B|P^  
adjusted surplus 经调整的盈余额；调整后的盈余额 sI7d?+  
adjusted value 经调整的价值；调整后的价值 I?uU}
NK  
adjustment 调整；修订；理算〔保险〕
%B}Q.'  
adjustment centre 调剂中心 5,}
)x]'x  
adjustment lag 调整过程的时间差距；调整时差 ~m8".Z"  
adjustment mechanism 调整机制 Zy|B~.@<j  
adjustment of loss 亏损调整 \,ARYwd  
adjustment process 调整过程；调整程序 E^rKS&P
 
adjustment range 调整幅度 #3>o^cN~8k  
administered exchange rate 受管制汇率 LQ`s>q