[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: XrvrN^'  
R@EFG%|`_  
A share Ａ股；甲类股份 EYQ!ELuF  
abatement of tax 减税；减扣免税额 ?^7
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ABN AMRO Bank N.V. 荷兰银行 QoW3*1o  
above-the-line expenditure 线上项目支出；经常预算支出 |;].~7^  
above-the-line receipt 线上项目收入；经常预算收入 ZBYm AD  
ABSA Asia Limited 南非联合亚洲有限公司 G cbal:q  
absolute change 绝对数值变更 cbIW>IbM  
absolute expenditure 实际开支 DnTM#i:  
absolute guideline figure 绝对准则数字 PF+`3  
absolute interest 绝对权益 ' ZB%McS  
absolute order of discharge 绝对破产解除令 /)G9w]|T  
absolute profit margin 绝对利润幅度 h0gT/x  
absolute value 实值；绝对值 7,jqA"9  
absolutely vested interest 绝对既得权益 RXP"v-  
absorbed cost 已吸收成本；已分摊成本 NT nn!k  
absorption 吸收；分摊；合并 qlzL<  
absorption rate 吸收率；摊配率；分摊率 (thzWr6;  
ACB Finance Limited 亚洲商业财务有限公司 0 Hq$h  
acceptable form of reciprocity 合理的互惠条件 'dg OE  
acceptable rate 适当利率；适当汇率 F%Xq}LMd  
acceptance agreement 承兑协议 O=mJ8W@  
acceptance for honour 参加承兑 $51#xe  
acceptor 承兑人；接受人；受票人 @3G3l|~>  
acceptor for honour 参加承兑人 {Cd*y6lI  
accident insurance 意外保险 XR+2|o  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~jPe9  
accident insurance scheme 意外保险计划 63~i6  
accident year basis 意外年度基准 FkS{Z s  
accommodation 通融；贷款 ePF9Vzq  
accommodation bill 通融票据；空头票据 UOwj"#  
accommodation party 汇票代发人 ;CC[>  
account balance 帐户余额；帐户结余 &oR&NKk  
account book 帐簿 C2VZE ~U+  
account collected in advance 预收款项 4]g^aaQFd>  
account current book 往来帐簿 4ASc`w*0  
account of after-acquired property 事后取得的财产报告 !nd*U}q  
account of defaulter 拖欠帐目
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account payable 应付帐款 0lEIj/u  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 rN *4Y   
account receivable 应收帐款 ':fVb3A[*d  
account receivable report 应收帐款报表  d2(n3Xf  
account statement 结单；帐单；会计财务报表 xE} q(.]  
account title 帐户名称；会计科目 dW
=]|t&  
accountant's report 会计师报告 +Gjy%JFp
 
Accountant's Report Rules 会计师报告规则 5=$D~>-#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 D4S>Pkv  
Accounting Arrangements 《会计安排》 R"tLu/Sn  
accounting basis 会计基础 ]__M*  
accounting by Official Receiver 破产管理署署长呈交的帐目 $DQMN  
Accounting Circular 《会计通告》 y
cH=L8  
accounting class 会计类别 :8rqTBa`  
accounting date 记帐日期；会计结算日期 4u;W1=+Vn  
accounting for money 款项核算 18`?t_8g  
Accounting Officer 会计主任 >97V2W  
accounting period 会计报告期；会计期 s*Fmu7o43  
accounting policy 会计政策；会计方针 M^bujGD  
accounting practice 会计惯例 YlYTH_L>E  
accounting principle 会计准则 ~+1t17  
accounting record 会计记录 @-W)(9kZ|  
accounting report 会计报告 L-Hl.UV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7y60-6r  
Accounting Society of China 中国会计学会 =A,i9Z&  
accounting statement 会计报表 $}jSIn=~|t  
accounting system 会计制度；会计系统 d6Z;\f7[  
accounting transaction 会计事项；帐务交易 P!-9cd1C,  
accounting treatment 会计处理 r..Rh9v/=E  
accounting year 会计年度 9iv!+(ni  
accretion 增值；添加 Vdjca:`  
accrual 应计项目；应累算数目 T+gqu &9R  
accrual basis 应计制；权责发生制 Mbi)mybM  
accrual basis accounting 应计制会计；权责发生制会计 EJRwyF5LK  
accrue 应累算；应计 toP7b  
accrued benefit 应累算利益 g{i(4DHm(  
accrued charges 应计费用 DQE.;0ld  
accrued cumulative preference share dividend 应累算的累积优先股股息 )Z]8SED  
accrued expenses 应累算费用 Q!@"Y/  
accrued interest payable 应付利息；应计未付利息  ]@<O!fS  
accrued interest receivable 应收利息；应计未收利息 No h*1u*  
accrued right 累算权益 <8'}H`w%  
accruing profit 应累算的利润 "eBpSV>nnQ  
accumulated fiscal reserve 累积财政储备 O6m}#?Ai/@  
accumulated profit 累积利润；滚存溢利 U/TF,JUI  
accumulated reserve 累积储备 QYg2'`(  
accumulation of surplus income 累积收益盈余 ;ASlsUE\)  
acquired assets 既得资产 R@ihN?k  
acquisition 收购；购置；取得 eE7+fMP{  
acquisition cost 购置成本 uu'~[SZlL  
acquisition expenses 购置费用 i5rAb<q`  
acquisition of 100% interest 收购全部股权 b&0q%tCK  
acquisition of control 取得控制权 p-;*K(#X  
acquisition of fixed assets 购置固定资产 JH2d+8O:qK  
acquisition of shell “买壳” 3Hr ZN+D  
acquisition price 收购价 &'
i>5Y  
act of God 天灾 \`x
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acting partner 执事合伙人 >8QLo8)3C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /5SBLp
}Sy  
active partner 积极参与的合伙人 9CxU:
;3  
active trading 交投活跃 Y68oBUd_E  
actual circulation 实际流通 cE[4CCpy  
actual cost 实际成本 P0|V1,)  
actual expenditure 实际开支；实际支出 HD$W\P  
actual income 实际入息；实际收入；实际收益 /SjA;c!.  
actual market 现货市场 yv&&x.!.Z  
actual price 现货价；实际价格 meE&, {  
actual profit 实际利润 Z?dz@d%C  
actual quotation 实盘；实际价位；实际报价 xMU4Av[{  
actual year basis 按实际年度计算 1_f(;WOg  
actuals 实货 %[5hTf  
actuarial investigation 精算调查 |tyVC=${  
actuarial principle 精算原则 7m t;qn?n  
actuarial report 精算师报告 L%Me wU0TZ  
Actuarial Society of Hong Kong 香港精算学会 IL&Mf9m  
actuarial valuation 精算师估值 >DPC}@Wl  
actuary 精算师 y&UcTE2;%(  
ad referendum agreement 暂定协议；有待覆核的协定 &h')snp:#  
ad valorem duty 从价税；按值征税 %r?Y!=0  
ad valorem duty system 从价税制 r. :LZEr  
ad valorem fee 从价费 eqg|bc[i!t  
ad valorem tariff 从价关税 pm@Mlwg`1  
additional allowance 额外免税额 3+0$=ef  
additional amount for unexpired risk 未过期风险的额外款额 Qv|A^%Ub!  
additional assessable profit 补加应评税利润 iJT_*,P^  
additional assessment 补加评税 >6KuZ_  
additional commitment 额外承担 %?^IS&]Z  
additional commitment vote 额外承担拨款 VPet1hAy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8.bdN]zn  
additional dependent parent allowance 供养父母额外免税额 )|zLjF$  
additional provision 额外拨款 1=}+NK!  
additional stamp duty 附加印花税 ;3'ta!.c  
additional tax 补加税罚款；补加税款 JN,4#,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2h%/exeS;  
adjudged bankrupt 被裁定破产 3)3?/y)_  
adjudicated bankrupt 裁定破产人 }CIH1 q3P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 C%vR!Az  
adjudication of bankruptcy 裁定破产；宣告破产 `O5wM\Z  
adjudication of insolvency 裁定无力偿还债务 9'Le}`Gf  
adjusted actual 经调整的实数；调整后的实数 j KGfm9|zj  
adjusted current assets 经调整的流动资产；调整后的流动资产 \C#XKk$OE  
adjusted figure 经调整的数字；调整后的数额 \oA>%+]5  
adjusted liabilities 经调整的负债；调整后的负债 {CdQ)|  
adjusted loss 经调整的亏损；调整后的亏损 EyO=M~nsS  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 '1'De^%6W  
adjusted profit 经调整的利润；调整后的利润 dG2k4 O  
adjusted surplus 经调整的盈余额；调整后的盈余额 bnIl@0Y  
adjusted value 经调整的价值；调整后的价值 0}$Zr*|;Y  
adjustment 调整；修订；理算〔保险〕 zmB6Y t  
adjustment centre 调剂中心 m:SG1m_6  
adjustment lag 调整过程的时间差距；调整时差 '1+s^Q'pc  
adjustment mechanism 调整机制 4YX/=  
adjustment of loss 亏损调整 r$T\
@oTL  
adjustment process 调整过程；调整程序 <Nw qt[.  
adjustment range 调整幅度 $KHw=<:)/  
administered exchange rate 受管制汇率 LDc?/ Z1