[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: 7k rUKYVo  
!T UrQ  
A share Ａ股；甲类股份 5=Di<!a;  
abatement of tax 减税；减扣免税额 ~P@Q7T*  
ABN AMRO Bank N.V. 荷兰银行  Z
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above-the-line expenditure 线上项目支出；经常预算支出 v#!%GEg1r  
above-the-line receipt 线上项目收入；经常预算收入 ?#45wC  
ABSA Asia Limited 南非联合亚洲有限公司 6Aku1h  
absolute change 绝对数值变更 {|' E   
absolute expenditure 实际开支 THS.GvT9[  
absolute guideline figure 绝对准则数字 xftBSdVE  
absolute interest 绝对权益 GSRVe/[  
absolute order of discharge 绝对破产解除令 *m#Za<_Gv  
absolute profit margin 绝对利润幅度 }nL7T'$>  
absolute value 实值；绝对值 s{$(*_  
absolutely vested interest 绝对既得权益 3de_V|%  
absorbed cost 已吸收成本；已分摊成本 2* 2wY=  
absorption 吸收；分摊；合并 FAj)OTI2S  
absorption rate 吸收率；摊配率；分摊率 PBp^|t]E>  
ACB Finance Limited 亚洲商业财务有限公司 #H:7@  
acceptable form of reciprocity 合理的互惠条件 3J5!oF{H  
acceptable rate 适当利率；适当汇率 w$Rro)?}7  
acceptance agreement 承兑协议 ?W)A  
acceptance for honour 参加承兑 m8o(J\]  
acceptor 承兑人；接受人；受票人 aP/T<QZ~  
acceptor for honour 参加承兑人 MerFZd 1  
accident insurance 意外保险 6#HK'7ClL  
Accident Insurance Association of Hong Kong 香港意外保险公会 WUh$^5W  
accident insurance scheme 意外保险计划 OEkN(wF  
accident year basis 意外年度基准 D`$hPYK|_  
accommodation 通融；贷款 _iir<}  
accommodation bill 通融票据；空头票据 eb=D/  
accommodation party 汇票代发人 o/+13C  
account balance 帐户余额；帐户结余 [_}J F}6  
account book 帐簿  {PVWD7  
account collected in advance 预收款项 }3OKC2K~  
account current book 往来帐簿 FN8
NT
Bk  
account of after-acquired property 事后取得的财产报告 #N`~xZ|$  
account of defaulter 拖欠帐目 lw<c2C  
account payable 应付帐款
-$dXE+&   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H
xIIO[h  
account receivable 应收帐款 !y@6Mm  
account receivable report 应收帐款报表 #3+!ee27#  
account statement 结单；帐单；会计财务报表 HlH64w2^R  
account title 帐户名称；会计科目 (w}H]LQ  
accountant's report 会计师报告 p{j.KI s7  
Accountant's Report Rules 会计师报告规则 lp(8E6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4x 8)gE   
Accounting Arrangements 《会计安排》 ZR(x%ews  
accounting basis 会计基础 70eb]\%  
accounting by Official Receiver 破产管理署署长呈交的帐目 mD^jd+  
Accounting Circular 《会计通告》 n\^Tq<] a  
accounting class 会计类别 #~<0t(3Q  
accounting date 记帐日期；会计结算日期 ,"HL~2:~  
accounting for money 款项核算 /JWGifH  
Accounting Officer 会计主任 Jz2N  
accounting period 会计报告期；会计期 .8by"?**  
accounting policy 会计政策；会计方针 pLLGus+W  
accounting practice 会计惯例 ;{U@qQD7  
accounting principle 会计准则 :gep:4&u  
accounting record 会计记录 `1bv@yzq  
accounting report 会计报告 .~l=zu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  ~Hr}]  
Accounting Society of China 中国会计学会 ]%IT|/;9Y  
accounting statement 会计报表 9f<MQ6_UU  
accounting system 会计制度；会计系统 ;{KV /<3  
accounting transaction 会计事项；帐务交易 Wwr;-Qa}g  
accounting treatment 会计处理 E.J
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accounting year 会计年度 [<  &oF  
accretion 增值；添加 *1fb
}C_  
accrual 应计项目；应累算数目 4X+ifZO  
accrual basis 应计制；权责发生制 .P7"e5ge  
accrual basis accounting 应计制会计；权责发生制会计 TX&Jt%  
accrue 应累算；应计 "HDcmIXg&  
accrued benefit 应累算利益 {M^3m5.^  
accrued charges 应计费用 ?'KL11@R  
accrued cumulative preference share dividend 应累算的累积优先股股息 "O%gFye  
accrued expenses 应累算费用 jAm3HI   
accrued interest payable 应付利息；应计未付利息 G}ob<`o| "  
accrued interest receivable 应收利息；应计未收利息 +O*/"]h  
accrued right 累算权益 jhb6T ?}  
accruing profit 应累算的利润 nv~%#|v_W  
accumulated fiscal reserve 累积财政储备  -T[lx\}  
accumulated profit 累积利润；滚存溢利 FXi {87F2  
accumulated reserve 累积储备 hHT_V2*  
accumulation of surplus income 累积收益盈余 A^y|J`k|  
acquired assets 既得资产 aPm`^ q  
acquisition 收购；购置；取得 UHTvCc  
acquisition cost 购置成本 tX> G,hw  
acquisition expenses 购置费用 w-t8C=Z  
acquisition of 100% interest 收购全部股权 &8g?4 v  
acquisition of control 取得控制权 X ><?F|#7T  
acquisition of fixed assets 购置固定资产 YTexv;VNb|  
acquisition of shell “买壳” 3tZ]4ms}  
acquisition price 收购价 `CgaS#  
act of God 天灾 woD>!r>)  
acting partner 执事合伙人 RF%KA[Dj  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |~X ;1j!  
active partner 积极参与的合伙人 SBIj<Yy]  
active trading 交投活跃 vM*($qpAy  
actual circulation 实际流通 L>SjllY  
actual cost 实际成本 cM$P`{QrM  
actual expenditure 实际开支；实际支出 @AIaC-,~]  
actual income 实际入息；实际收入；实际收益 tm#nUw  
actual market 现货市场 a*ushB  
actual price 现货价；实际价格 Z(ACc9k6:'  
actual profit 实际利润 +gJ8{u!=k  
actual quotation 实盘；实际价位；实际报价 "hzB9*"t  
actual year basis 按实际年度计算 |ayVjqJ*  
actuals 实货 oBzfbg8p  
actuarial investigation 精算调查 t ]_VG  
actuarial principle 精算原则 ,
u`YT%&L  
actuarial report 精算师报告 p%*%n3bw  
Actuarial Society of Hong Kong 香港精算学会 $0lD>yu  
actuarial valuation 精算师估值 qT` k*i?  
actuary 精算师 /.o^R6  
ad referendum agreement 暂定协议；有待覆核的协定 ]jmL]Ny^  
ad valorem duty 从价税；按值征税 \8?Tdx=  
ad valorem duty system 从价税制 !,V a(E|=  
ad valorem fee 从价费 /q5v"iX]T  
ad valorem tariff 从价关税 3 %|86:*  
additional allowance 额外免税额 ~,5gUl?Il  
additional amount for unexpired risk 未过期风险的额外款额 D-4f >  
additional assessable profit 补加应评税利润 zY('t!u8  
additional assessment 补加评税 LS88.w\=S@  
additional commitment 额外承担 7lBAxqr2  
additional commitment vote 额外承担拨款 Qg[/%$x.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4bw4c
qY;  
additional dependent parent allowance 供养父母额外免税额 )C cq4i  
additional provision 额外拨款 Xt@Z}B))pu  
additional stamp duty 附加印花税 2|}+T6_q  
additional tax 补加税罚款；补加税款 b+&%1C  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h >s!K9  
adjudged bankrupt 被裁定破产 \3S8 62B7  
adjudicated bankrupt 裁定破产人 }9W4"e2)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fvF?{k>~}  
adjudication of bankruptcy 裁定破产；宣告破产 ,~OwLWi-|X  
adjudication of insolvency 裁定无力偿还债务 Ko&>C_N  
adjusted actual 经调整的实数；调整后的实数 twlk-2yT!  
adjusted current assets 经调整的流动资产；调整后的流动资产  s8rE$  
adjusted figure 经调整的数字；调整后的数额 #~l(]h@ )  
adjusted liabilities 经调整的负债；调整后的负债 T2!6(, s9  
adjusted loss 经调整的亏损；调整后的亏损 TG+VEL |T  
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
~?Fp U  
adjusted profit 经调整的利润；调整后的利润 h_T7% #0  
adjusted surplus 经调整的盈余额；调整后的盈余额 P:aJ#
 
adjusted value 经调整的价值；调整后的价值 ,H1 9`;Q  
adjustment 调整；修订；理算〔保险〕 zOa_X~!@  
adjustment centre 调剂中心 ?`#/ 8PN  
adjustment lag 调整过程的时间差距；调整时差 UM6(s@$  
adjustment mechanism 调整机制 .P MZX%*v  
adjustment of loss 亏损调整 ^WNrGF  
adjustment process 调整过程；调整程序 iCcB@GlA  
adjustment range 调整幅度 X7i/fm
{l'  
administered exchange rate 受管制汇率 ~;&m*2 |V