[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: 3BB/u%N}  
1L3 $h0i  
A share Ａ股；甲类股份 2W63/kRbU  
abatement of tax 减税；减扣免税额 GbC JGqOR  
ABN AMRO Bank N.V. 荷兰银行 hCj8y.X|E(  
above-the-line expenditure 线上项目支出；经常预算支出 t & 5s.  
above-the-line receipt 线上项目收入；经常预算收入 miY=xwK&  
ABSA Asia Limited 南非联合亚洲有限公司 k{^iv:  
absolute change 绝对数值变更 .WGrzhsV  
absolute expenditure 实际开支 u>2opI
~m  
absolute guideline figure 绝对准则数字 m2F+6G  
absolute interest 绝对权益 3C#Sr6  
absolute order of discharge 绝对破产解除令 [Lf8*U"  
absolute profit margin 绝对利润幅度 z_Pq5  
absolute value 实值；绝对值 2j[;M-3  
absolutely vested interest 绝对既得权益 @^b>S6d"  
absorbed cost 已吸收成本；已分摊成本 F Zk[w>{  
absorption 吸收；分摊；合并 `Z (`  
absorption rate 吸收率；摊配率；分摊率  t&
G #%  
ACB Finance Limited 亚洲商业财务有限公司 +a'nP=e&  
acceptable form of reciprocity 合理的互惠条件 _+&/P&  
acceptable rate 适当利率；适当汇率 SCq3Kh  
acceptance agreement 承兑协议 qwd T=H  
acceptance for honour 参加承兑 ;O({|mpS\  
acceptor 承兑人；接受人；受票人 -Z:nImqzc  
acceptor for honour 参加承兑人 
G-D
OI  
accident insurance 意外保险 iDlg> UYd  
Accident Insurance Association of Hong Kong 香港意外保险公会 e~$aJO@B.R  
accident insurance scheme 意外保险计划 /,ISx}  
accident year basis 意外年度基准 JvtbGPz  
accommodation 通融；贷款 |b|bL 7nx  
accommodation bill 通融票据；空头票据 V:1_k"zQ  
accommodation party 汇票代发人 j|
y"Lc q  
account balance 帐户余额；帐户结余 x\5\KGw16  
account book 帐簿 -qB{TA-.\  
account collected in advance 预收款项 F'njtrO3  
account current book 往来帐簿 }\EHZ  
account of after-acquired property 事后取得的财产报告 4?aNJyV%&  
account of defaulter 拖欠帐目 twql)lbx  
account payable 应付帐款 E,|OMK#   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (gUxS.zU  
account receivable 应收帐款 { b7%Zd3-  
account receivable report 应收帐款报表 AH#Dk5#G  
account statement 结单；帐单；会计财务报表 ? UBE0C  
account title 帐户名称；会计科目 >uYGY{+j[  
accountant's report 会计师报告 {Ytqs(`   
Accountant's Report Rules 会计师报告规则 Jrx]/CM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,Z[pLF  
Accounting Arrangements 《会计安排》 ?L>}( {9  
accounting basis 会计基础 \Jr7
Hy1;  
accounting by Official Receiver 破产管理署署长呈交的帐目 _RG2I)P  
Accounting Circular 《会计通告》 S6c>D&Q  
accounting class 会计类别 ajD/)9S
 
accounting date 记帐日期；会计结算日期 N-Sjd%Z   
accounting for money 款项核算 +J :wAmY4  
Accounting Officer 会计主任 |`@7G`x  
accounting period 会计报告期；会计期 e|.a%,Dcy  
accounting policy 会计政策；会计方针 ]goPjfWvU"  
accounting practice 会计惯例 5Fa/Q>N  
accounting principle 会计准则 bU_P@GKB  
accounting record 会计记录 mUwGr_)wj  
accounting report 会计报告 O[H Bw~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UAtdRVi]M  
Accounting Society of China 中国会计学会 c4FU@^Vv  
accounting statement 会计报表 e1 P(-V  
accounting system 会计制度；会计系统 >2LlBLQ  
accounting transaction 会计事项；帐务交易 +(##B pC  
accounting treatment 会计处理 HmRmZ3~  
accounting year 会计年度 Cq<k(TKAX  
accretion 增值；添加 Z`{GjV3%wH  
accrual 应计项目；应累算数目 ^a;412  
accrual basis 应计制；权责发生制 vN`JP`IBx  
accrual basis accounting 应计制会计；权责发生制会计 +ZPn[|  
accrue 应累算；应计 F!ra$5u  
accrued benefit 应累算利益 g42Z*+P6N  
accrued charges 应计费用 Ct9*T`Gl  
accrued cumulative preference share dividend 应累算的累积优先股股息 `'/1Ij+  
accrued expenses 应累算费用 uE,j$d  
accrued interest payable 应付利息；应计未付利息 ?bl9e&
/!  
accrued interest receivable 应收利息；应计未收利息 0t P{
K  
accrued right 累算权益 tcj3x<  
accruing profit 应累算的利润 fZrB!\Q  
accumulated fiscal reserve 累积财政储备 txemu*  
accumulated profit 累积利润；滚存溢利 ,M$J yda  
accumulated reserve 累积储备 U7d05y'  
accumulation of surplus income 累积收益盈余 n.xOu`gj  
acquired assets 既得资产 jI,?*n<  
acquisition 收购；购置；取得 hO4*  X  
acquisition cost 购置成本 p
"=8{LrO  
acquisition expenses 购置费用 , @dhJ8/  
acquisition of 100% interest 收购全部股权 Pxe7 \e  
acquisition of control 取得控制权 ? ]hS^&  
acquisition of fixed assets 购置固定资产 gYvT'7

2  
acquisition of shell “买壳” SSa0x9T  
acquisition price 收购价 A<[X@o}92  
act of God 天灾 8Z(\iZ5Rgj  
acting partner 执事合伙人 ??= su.b  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {DbWk>[DkG  
active partner 积极参与的合伙人 F=~LVaF/_  
active trading 交投活跃 y'U-y"7y  
actual circulation 实际流通 Yjp*T:6  
actual cost 实际成本 U&SgB[QHO  
actual expenditure 实际开支；实际支出 '| bHu  
actual income 实际入息；实际收入；实际收益 gl!F)RdH  
actual market 现货市场 -3&m gd  
actual price 现货价；实际价格 K8|>"c~  
actual profit 实际利润 h&:6S  
actual quotation 实盘；实际价位；实际报价 Cc!LJ  
actual year basis 按实际年度计算 :N ]H"u9X  
actuals 实货 K.::P84m;  
actuarial investigation 精算调查 L$ ZZ]?7j  
actuarial principle 精算原则 HWi: CDgm  
actuarial report 精算师报告 .vhEm6wJUM  
Actuarial Society of Hong Kong 香港精算学会 tz`T#9  
actuarial valuation 精算师估值 SoL"M[O  
actuary 精算师 m15> ^i^W  
ad referendum agreement 暂定协议；有待覆核的协定 C?lZu\L  
ad valorem duty 从价税；按值征税 yU< "tgE  
ad valorem duty system 从价税制 { ^ @c96&  
ad valorem fee 从价费 Ai.^~#%X  
ad valorem tariff 从价关税 '=]|"  
additional allowance 额外免税额 :,Ad1(  
additional amount for unexpired risk 未过期风险的额外款额 vON1\$bu`  
additional assessable profit 补加应评税利润 5{O9<~,  
additional assessment 补加评税 k|[86<&[  
additional commitment 额外承担 *K2fp=Ns  
additional commitment vote 额外承担拨款 pl5Q2zq%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5!}fd/}Uk  
additional dependent parent allowance 供养父母额外免税额 iVqXf;eB!5  
additional provision 额外拨款 hR%2[lBn!]  
additional stamp duty 附加印花税 C+X-Cp  
additional tax 补加税罚款；补加税款 :ej`]yK |  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 E8PlGQ~z{d  
adjudged bankrupt 被裁定破产 A!fRpN  
adjudicated bankrupt 裁定破产人 2)47$eu  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5qQ\H}  
adjudication of bankruptcy 裁定破产；宣告破产 wBIhpiJX0  
adjudication of insolvency 裁定无力偿还债务 73>Hzpv0  
adjusted actual 经调整的实数；调整后的实数 &1,{.:@e  
adjusted current assets 经调整的流动资产；调整后的流动资产 W`` 
-/  
adjusted figure 经调整的数字；调整后的数额 SH#! Y  
adjusted liabilities 经调整的负债；调整后的负债 sD,FJ:dy  
adjusted loss 经调整的亏损；调整后的亏损 b<"LUM*;  
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 i4r8146D[  
adjusted profit 经调整的利润；调整后的利润 (G`O [JF  
adjusted surplus 经调整的盈余额；调整后的盈余额 Kzf^ras4u  
adjusted value 经调整的价值；调整后的价值 fD ?w!7f-1  
adjustment 调整；修订；理算〔保险〕 2kVQ#JyuRI  
adjustment centre 调剂中心 bd@1j`i  
adjustment lag 调整过程的时间差距；调整时差 vN3uLz'<  
adjustment mechanism 调整机制 z2cd1HxN  
adjustment of loss 亏损调整 T+~ _D  
adjustment process 调整过程；调整程序 S# sar}-I  
adjustment range 调整幅度 BewJ!,A!  
administered exchange rate 受管制汇率 cy!;;bB