[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: 06.8m;{N  
oSy9Xw  
A share Ａ股；甲类股份 Q7v1xBM  
abatement of tax 减税；减扣免税额  g;AW  
ABN AMRO Bank N.V. 荷兰银行 09Eg ti.  
above-the-line expenditure 线上项目支出；经常预算支出 ><S2o%u~  
above-the-line receipt 线上项目收入；经常预算收入 D^F=:-l m  
ABSA Asia Limited 南非联合亚洲有限公司 '3Fb[md54  
absolute change 绝对数值变更 .T(vGiU  
absolute expenditure 实际开支 ls9Y?
  
absolute guideline figure 绝对准则数字 !~'D;Jh  
absolute interest 绝对权益 Gkfzb>_V]  
absolute order of discharge 绝对破产解除令 L5KcI  
absolute profit margin 绝对利润幅度 \21Gg%W5AE  
absolute value 实值；绝对值 a"g\f{v0AR  
absolutely vested interest 绝对既得权益 ".#h$  
absorbed cost 已吸收成本；已分摊成本 E1Q#@*rX>  
absorption 吸收；分摊；合并 *tR'K#:&g!  
absorption rate 吸收率；摊配率；分摊率 V7gL*,3>=  
ACB Finance Limited 亚洲商业财务有限公司 kqo4 v; r  
acceptable form of reciprocity 合理的互惠条件 ""N~##)8  
acceptable rate 适当利率；适当汇率 ! -%%94Q  
acceptance agreement 承兑协议 /#eS3`48  
acceptance for honour 参加承兑 -T+'3</T  
acceptor 承兑人；接受人；受票人 e!w2_6?3  
acceptor for honour 参加承兑人 s)-bOZi  
accident insurance 意外保险 $1zWQJd[-  
Accident Insurance Association of Hong Kong 香港意外保险公会
 eBmHb\  
accident insurance scheme 意外保险计划 I7Abf7>*Q  
accident year basis 意外年度基准 v6L]3O1  
accommodation 通融；贷款 PX/^*  
accommodation bill 通融票据；空头票据 <)sL8G9Y  
accommodation party 汇票代发人 vAeVQ~  
account balance 帐户余额；帐户结余 H)dZ0n4T  
account book 帐簿  r6aIW8  
account collected in advance 预收款项 QpoC-4F  
account current book 往来帐簿 M5_t#[ [  
account of after-acquired property 事后取得的财产报告 368 g>/#'  
account of defaulter 拖欠帐目 hV) `e"r\s  
account payable 应付帐款 G6x'Myg I  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (./Iq#@S  
account receivable 应收帐款 L@Qvj-5e  
account receivable report 应收帐款报表 fN<Y3^i"  
account statement 结单；帐单；会计财务报表 e6{E(=R[M  
account title 帐户名称；会计科目 4N7|LxNNl_  
accountant's report 会计师报告 TA:
#K  
Accountant's Report Rules 会计师报告规则 "<)Jso|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H%Lln#  
Accounting Arrangements 《会计安排》 ICe;p V  
accounting basis 会计基础 dShGIH?  
accounting by Official Receiver 破产管理署署长呈交的帐目 psz0q |
 
Accounting Circular 《会计通告》 mC(YO y  
accounting class 会计类别 `@:TS)6X0  
accounting date 记帐日期；会计结算日期 UYW'pV  
accounting for money 款项核算 Au(oKs<  
Accounting Officer 会计主任 Y!Io @{f  
accounting period 会计报告期；会计期 pY\=f0]  
accounting policy 会计政策；会计方针 ^1_[UG  
accounting practice 会计惯例 #@1(  
accounting principle 会计准则 (#z6w#CU(  
accounting record 会计记录 Q+QD,  
accounting report 会计报告 :B7U),T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 # M!1W5#  
Accounting Society of China 中国会计学会 ,]n~j-
X  
accounting statement 会计报表 gMPp'^g]_  
accounting system 会计制度；会计系统 #ZnNJ\6  
accounting transaction 会计事项；帐务交易 JZ:yPvJ  
accounting treatment 会计处理 WoNY8 8hT  
accounting year 会计年度 0O]v|  
accretion 增值；添加 tAY{
+N]f  
accrual 应计项目；应累算数目 42}8es.aa  
accrual basis 应计制；权责发生制 ~0?B  
accrual basis accounting 应计制会计；权责发生制会计 88?O4)c  
accrue 应累算；应计 JB.U&  
accrued benefit 应累算利益 NN5Ejr,  
accrued charges 应计费用 vr2PCG[~  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^7=7V0>,:  
accrued expenses 应累算费用 zf^|H% ~^  
accrued interest payable 应付利息；应计未付利息 0bIgOLP  
accrued interest receivable 应收利息；应计未收利息 V s=o@  
accrued right 累算权益 0O*kC43E_  
accruing profit 应累算的利润 n;>=QG -v  
accumulated fiscal reserve 累积财政储备 9ZY,T]ym?  
accumulated profit 累积利润；滚存溢利 =]"I0G-s!
 
accumulated reserve 累积储备 5nsoWqnE8  
accumulation of surplus income 累积收益盈余 L*vKIP<EMM  
acquired assets 既得资产 _F|}=^Z`  
acquisition 收购；购置；取得 e:C4f  
acquisition cost 购置成本 O.xtY@'"  
acquisition expenses 购置费用 apfr>L3  
acquisition of 100% interest 收购全部股权 j4]3}t0q  
acquisition of control 取得控制权 Y#=MN~##t  
acquisition of fixed assets 购置固定资产 iJmzVR+  
acquisition of shell “买壳” K1]3zLnS  
acquisition price 收购价 _jgt Z  
act of God 天灾 Z;RUxe|<k  
acting partner 执事合伙人 /m 7~-~$V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y%kZ##  
active partner 积极参与的合伙人 .sFN[>)  
active trading 交投活跃 Aq3\Q>klH)  
actual circulation 实际流通 8VO];+N  
actual cost 实际成本 !H9^j6|  
actual expenditure 实际开支；实际支出 v+SdjFAY  
actual income 实际入息；实际收入；实际收益 &`tAQN*Z  
actual market 现货市场 <c!gg7@pm  
actual price 现货价；实际价格 2' ^7G@%  
actual profit 实际利润 ;/JXn  
actual quotation 实盘；实际价位；实际报价 kOq8zYU|  
actual year basis 按实际年度计算 ^M;#x$Y?  
actuals 实货 q(~|roKA(  
actuarial investigation 精算调查 G'(rjH>q  
actuarial principle 精算原则 p?4[nS-,  
actuarial report 精算师报告 f#w u~*c  
Actuarial Society of Hong Kong 香港精算学会 K4YD}[  
actuarial valuation 精算师估值 <yBa5m@/  
actuary 精算师 4neO$^i8J  
ad referendum agreement 暂定协议；有待覆核的协定 MxKTKBxQ  
ad valorem duty 从价税；按值征税 CgYX^h?Y9  
ad valorem duty system 从价税制 \[^! ys  
ad valorem fee 从价费 P+OS  
ad valorem tariff 从价关税 c$tX3ug6I  
additional allowance 额外免税额 -V[x q  
additional amount for unexpired risk 未过期风险的额外款额 af9KtX+  
additional assessable profit 补加应评税利润 cF8X  
additional assessment 补加评税 uN>5Eh&=Pf  
additional commitment 额外承担 [;sTl~gC  
additional commitment vote 额外承担拨款 b(Tv
c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VY+P c/b  
additional dependent parent allowance 供养父母额外免税额 rPGj+wL5-  
additional provision 额外拨款 a_?b<  
additional stamp duty 附加印花税 :2,NKdD  
additional tax 补加税罚款；补加税款 B.~] 7H5"(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 uZ\+{j=  
adjudged bankrupt 被裁定破产 )7o?}"I  
adjudicated bankrupt 裁定破产人 @h!Z0}dX(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jC{KI!kPt  
adjudication of bankruptcy 裁定破产；宣告破产 ,-8-Y>[  
adjudication of insolvency 裁定无力偿还债务 kV4Oq.E  
adjusted actual 经调整的实数；调整后的实数 +`g&hO\W  
adjusted current assets 经调整的流动资产；调整后的流动资产 hwJ>IQ1  
adjusted figure 经调整的数字；调整后的数额 `8RKpZv&  
adjusted liabilities 经调整的负债；调整后的负债 ()O&O+R|)  
adjusted loss 经调整的亏损；调整后的亏损 n_9Ex&?e  
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 ka8Y+Gs  
adjusted profit 经调整的利润；调整后的利润 yRXWd*9  
adjusted surplus 经调整的盈余额；调整后的盈余额 .8!\6=iJB  
adjusted value 经调整的价值；调整后的价值 5
\#I 4\  
adjustment 调整；修订；理算〔保险〕 : MjDcI~  
adjustment centre 调剂中心 ih^FH>@  
adjustment lag 调整过程的时间差距；调整时差 |('o g*
$  
adjustment mechanism 调整机制 IM/xBP  
adjustment of loss 亏损调整 xdM'v{N#m  
adjustment process 调整过程；调整程序 bE'{zU}o  
adjustment range 调整幅度 GQ7uxdqWBQ  
administered exchange rate 受管制汇率 %!(C?k!\