[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: $bGD%9 z  
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A share Ａ股；甲类股份 xR908+>5  
abatement of tax 减税；减扣免税额 a)9
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ABN AMRO Bank N.V. 荷兰银行 p
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above-the-line expenditure 线上项目支出；经常预算支出 ]0/p 7N14  
above-the-line receipt 线上项目收入；经常预算收入 |4Ha?W  
ABSA Asia Limited 南非联合亚洲有限公司 9+Nw/eszO  
absolute change 绝对数值变更 *{5>XH{ x  
absolute expenditure 实际开支 ~>%DKJe  
absolute guideline figure 绝对准则数字  U:|H9+5  
absolute interest 绝对权益 &1GUi{I  
absolute order of discharge 绝对破产解除令 5f{|"LG&  
absolute profit margin 绝对利润幅度 
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absolute value 实值；绝对值 =nVmthGw  
absolutely vested interest 绝对既得权益 GDPo`#~  
absorbed cost 已吸收成本；已分摊成本 Vk7=7%xW  
absorption 吸收；分摊；合并 =Od>;|]m  
absorption rate 吸收率；摊配率；分摊率 ~m`!;rE  
ACB Finance Limited 亚洲商业财务有限公司 Fe$/t(  
acceptable form of reciprocity 合理的互惠条件 >n!ni(  
acceptable rate 适当利率；适当汇率 h^M^7S  
acceptance agreement 承兑协议 1r571B*O  
acceptance for honour 参加承兑 HomN/wKh  
acceptor 承兑人；接受人；受票人 R]QpMj%o  
acceptor for honour 参加承兑人 sR*Nq5F#9  
accident insurance 意外保险 \9/1L?@  
Accident Insurance Association of Hong Kong 香港意外保险公会 N[k<@Q?*a  
accident insurance scheme 意外保险计划 )+Y&4Qu  
accident year basis 意外年度基准 nb+m.X  
accommodation 通融；贷款 `= "v>qN2\  
accommodation bill 通融票据；空头票据 h0VzI uV  
accommodation party 汇票代发人 >o[|"oLO  
account balance 帐户余额；帐户结余 r4;Bu<PQN1  
account book 帐簿 T:!MBWYe|  
account collected in advance 预收款项  @Fx@5e  
account current book 往来帐簿 #WufZ18#  
account of after-acquired property 事后取得的财产报告 vWY(%Q,  
account of defaulter 拖欠帐目 @]'SeiNp  
account payable 应付帐款 9*}gl3y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 X+ f9q0  
account receivable 应收帐款 .>]N+:O  
account receivable report 应收帐款报表 c> G@+  
account statement 结单；帐单；会计财务报表 nNn56&N]  
account title 帐户名称；会计科目 xmH-!Da  
accountant's report 会计师报告 )U(u>SV(\  
Accountant's Report Rules 会计师报告规则 T
;?+kC3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 fLB1)kTS  
Accounting Arrangements 《会计安排》 AcC8)xRpk4  
accounting basis 会计基础 4}yE+dRUK:  
accounting by Official Receiver 破产管理署署长呈交的帐目 s AE9<(g&@  
Accounting Circular 《会计通告》 b!a %YLL  
accounting class 会计类别 X?dfcS*!n  
accounting date 记帐日期；会计结算日期 3"rkko?A  
accounting for money 款项核算 v>-YuS  
Accounting Officer 会计主任 DQgH_!  
accounting period 会计报告期；会计期 cZ< \  
accounting policy 会计政策；会计方针 GGE[{Gb9  
accounting practice 会计惯例 >XE`h9  
accounting principle 会计准则 Hg(5S,O2  
accounting record 会计记录 a%K}j\M  
accounting report 会计报告 Tsz NlRxc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 eXzXd*$S  
Accounting Society of China 中国会计学会 y1C/v:;  
accounting statement 会计报表 arj$dAW  
accounting system 会计制度；会计系统 rn" pKUd  
accounting transaction 会计事项；帐务交易 /V^sJ($V$~  
accounting treatment 会计处理 
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accounting year 会计年度 Y@}FL;3  
accretion 增值；添加 a[C&e,)}  
accrual 应计项目；应累算数目 %v4 [{ =fE  
accrual basis 应计制；权责发生制 frH)_YJ%  
accrual basis accounting 应计制会计；权责发生制会计 Y'N'hRD  
accrue 应累算；应计 xo~g78jm7,  
accrued benefit 应累算利益 )Au&kd-W@(  
accrued charges 应计费用 >saI+u'o  
accrued cumulative preference share dividend 应累算的累积优先股股息 3j
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accrued expenses 应累算费用 1xTTJyoq  
accrued interest payable 应付利息；应计未付利息 !F7:i  
accrued interest receivable 应收利息；应计未收利息 n,nisS  
accrued right 累算权益 Q!$IQJ]|Y  
accruing profit 应累算的利润 2R`u[  
accumulated fiscal reserve 累积财政储备 [ud|dwP"  
accumulated profit 累积利润；滚存溢利 )iSy@*nY  
accumulated reserve 累积储备 Kbas-</Si  
accumulation of surplus income 累积收益盈余 - 1W  
acquired assets 既得资产 8"M<{72U]  
acquisition 收购；购置；取得 8p=>?wG  
acquisition cost 购置成本 oVkr3KZ  
acquisition expenses 购置费用 f z%tA39m  
acquisition of 100% interest 收购全部股权 d8
:C3R  
acquisition of control 取得控制权 Qp!J:YV  
acquisition of fixed assets 购置固定资产 kp`0erJqw  
acquisition of shell “买壳” Y:pRcO.4g  
acquisition price 收购价 2Xgx*'t\  
act of God 天灾 x/I;nMY  
acting partner 执事合伙人 ;0j*>fb\q7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0&$xX!]  
active partner 积极参与的合伙人 YMu)  
active trading 交投活跃 0QoLS|voA/  
actual circulation 实际流通 @^CG[:|  
actual cost 实际成本 lzfDH=&  
actual expenditure 实际开支；实际支出 O71BM@2<  
actual income 实际入息；实际收入；实际收益 ragSy8M  
actual market 现货市场 rzV"Dm$'  
actual price 现货价；实际价格 7) 0q--B  
actual profit 实际利润 xOIg|2^8  
actual quotation 实盘；实际价位；实际报价 7;xK
y'B\  
actual year basis 按实际年度计算 \n0gTwiO%  
actuals 实货 XS|mKuMcC  
actuarial investigation 精算调查 3bts7<K=  
actuarial principle 精算原则 |<Bpv{]P  
actuarial report 精算师报告 4oJ$dN  
Actuarial Society of Hong Kong 香港精算学会 h5
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actuarial valuation 精算师估值 -+P7:4/  
actuary 精算师 QUp?i  
ad referendum agreement 暂定协议；有待覆核的协定 &<h?''nCy  
ad valorem duty 从价税；按值征税 c[{UI  
ad valorem duty system 从价税制 /"MJkM.~E  
ad valorem fee 从价费 C1 {ZW~"YI  
ad valorem tariff 从价关税 RbAt3k;y  
additional allowance 额外免税额 {!t=n
 
additional amount for unexpired risk 未过期风险的额外款额 q^6N+^}QN  
additional assessable profit 补加应评税利润 PP-kz;|  
additional assessment 补加评税 .e$%[)D  
additional commitment 额外承担 sR!+d:LJ4  
additional commitment vote 额外承担拨款 s3< F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T6=-hA^A  
additional dependent parent allowance 供养父母额外免税额 %MuaW(I o  
additional provision 额外拨款 } J(1V!EA  
additional stamp duty 附加印花税 %uuH^A  
additional tax 补加税罚款；补加税款 `[@VxGy_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [B,p,Q"  
adjudged bankrupt 被裁定破产 Ilef+V^qr  
adjudicated bankrupt 裁定破产人 6n-r  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 z1Q2*:)c  
adjudication of bankruptcy 裁定破产；宣告破产 u _X}-U  
adjudication of insolvency 裁定无力偿还债务 gvo?([j-m  
adjusted actual 经调整的实数；调整后的实数 pK"&QPv  
adjusted current assets 经调整的流动资产；调整后的流动资产 B^m!t7/,  
adjusted figure 经调整的数字；调整后的数额 r=0j7 ^B#  
adjusted liabilities 经调整的负债；调整后的负债 _H2tZ%RM  
adjusted loss 经调整的亏损；调整后的亏损 %,;gP.dh7  
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 97]4 :Zv  
adjusted profit 经调整的利润；调整后的利润 nNs .,J)  
adjusted surplus 经调整的盈余额；调整后的盈余额 b[0S=e G  
adjusted value 经调整的价值；调整后的价值 +"Ub/[J{G1  
adjustment 调整；修订；理算〔保险〕 qmID-t"  
adjustment centre 调剂中心 *|poxT G  
adjustment lag 调整过程的时间差距；调整时差 -3]|[  
adjustment mechanism 调整机制 w&C1=v -h  
adjustment of loss 亏损调整 DO%Pwfk
d  
adjustment process 调整过程；调整程序 -p^'XL*Z  
adjustment range 调整幅度 4y>(RrVG  
administered exchange rate 受管制汇率 )-#i8?y3C