[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: ;i Ud3'*  
]Ub?Wo7F?  
A share Ａ股；甲类股份 O^`Y>>a  
abatement of tax 减税；减扣免税额 n {^D_S  
ABN AMRO Bank N.V. 荷兰银行 VIynlvy  
above-the-line expenditure 线上项目支出；经常预算支出 ]k>S0  
above-the-line receipt 线上项目收入；经常预算收入 "rkP@ja9n  
ABSA Asia Limited 南非联合亚洲有限公司 4xg%OH
 
absolute change 绝对数值变更 Soq 'B?>  
absolute expenditure 实际开支 B;_M52-B  
absolute guideline figure 绝对准则数字 O(wt[AE
A  
absolute interest 绝对权益 {wCQ#V  
absolute order of discharge 绝对破产解除令 l$.C40v  
absolute profit margin 绝对利润幅度 _`ot||J  
absolute value 实值；绝对值 C2bN<K  
absolutely vested interest 绝对既得权益 .}]5y4UQ.  
absorbed cost 已吸收成本；已分摊成本 #O`nQ  
absorption 吸收；分摊；合并 uvZ|6cM  
absorption rate 吸收率；摊配率；分摊率 8+ Hho@=  
ACB Finance Limited 亚洲商业财务有限公司 .y[=0K:  
acceptable form of reciprocity 合理的互惠条件 kM@8RAxA  
acceptable rate 适当利率；适当汇率 Ns&SZO  
acceptance agreement 承兑协议 o^5xCK:Oi2  
acceptance for honour 参加承兑 QBDi;Xzb+  
acceptor 承兑人；接受人；受票人 J Wof<D,  
acceptor for honour 参加承兑人 q[**i[+%  
accident insurance 意外保险 CA:t](xqQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 NcFHvK  
accident insurance scheme 意外保险计划 F&I^bkvh  
accident year basis 意外年度基准 8"RX~Igf  
accommodation 通融；贷款 vvdC.4O  
accommodation bill 通融票据；空头票据 u9sffX5x[J  
accommodation party 汇票代发人 /R@eOl}D  
account balance 帐户余额；帐户结余 o3j4XrK  
account book 帐簿 y\V!OY@  
account collected in advance 预收款项 8 w^i  
account current book 往来帐簿 ?v `0KF  
account of after-acquired property 事后取得的财产报告 1;g>?18@  
account of defaulter 拖欠帐目 iv:[]o   
account payable 应付帐款
ZSh RE"`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M0 =K#/  
account receivable 应收帐款 \JN?3}_J  
account receivable report 应收帐款报表 `3\5&Bf  
account statement 结单；帐单；会计财务报表 jSpmE  
account title 帐户名称；会计科目 s$| GVv1B  
accountant's report 会计师报告 -hyY5!rD  
Accountant's Report Rules 会计师报告规则 .kGg}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 aJK8G,Vk  
Accounting Arrangements 《会计安排》 ;1K.SDj  
accounting basis 会计基础 oB#KR1 >%7  
accounting by Official Receiver 破产管理署署长呈交的帐目 '+5*ajP<  
Accounting Circular 《会计通告》 ,7z.%g3+z  
accounting class 会计类别 3zv_q&+8b  
accounting date 记帐日期；会计结算日期 R\ <HR9 r  
accounting for money 款项核算 mGwBbY+5n  
Accounting Officer 会计主任 Pr<.ld\  
accounting period 会计报告期；会计期 0x[v)k9"0  
accounting policy 会计政策；会计方针 fPa FL}&  
accounting practice 会计惯例 W=%}~7*  
accounting principle 会计准则 rp+&ax}Wh  
accounting record 会计记录 wHAoO#`wn5  
accounting report 会计报告 $yLsuqB}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Vw<=& w#K  
Accounting Society of China 中国会计学会 *oKc4S+  
accounting statement 会计报表 g
b(a`  
accounting system 会计制度；会计系统 ,*wa#[  
accounting transaction 会计事项；帐务交易 MG<F.u  
accounting treatment 会计处理 t1wNOoRa  
accounting year 会计年度 \Om.pOz  
accretion 增值；添加 MCjf$pZN]  
accrual 应计项目；应累算数目 q%2cx@c  
accrual basis 应计制；权责发生制 >5'C<jc C  
accrual basis accounting 应计制会计；权责发生制会计 9jCn|+  
accrue 应累算；应计 pa`"f&JO  
accrued benefit 应累算利益 :l'61$=  
accrued charges 应计费用 4D0=3Vy  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~K&ko8  
accrued expenses 应累算费用 H?m9HBDpn  
accrued interest payable 应付利息；应计未付利息 wG ua"@IE  
accrued interest receivable 应收利息；应计未收利息 6f v{?0|  
accrued right 累算权益 [daUtK z  
accruing profit 应累算的利润 Y1h8O%?  
accumulated fiscal reserve 累积财政储备 x9h
kE!{8  
accumulated profit 累积利润；滚存溢利 g+bc4eU  
accumulated reserve 累积储备 \L($;8`\  
accumulation of surplus income 累积收益盈余 ifHQ2Ug9  
acquired assets 既得资产 \_bk+}WJ]s  
acquisition 收购；购置；取得 S8(Y+jgk;a  
acquisition cost 购置成本 ('hr;s=  
acquisition expenses 购置费用 )*}2L_5]  
acquisition of 100% interest 收购全部股权 lyc ]E 9  
acquisition of control 取得控制权 0hVw=KDO9:  
acquisition of fixed assets 购置固定资产 Q`j!$r  
acquisition of shell “买壳” e %Rg,dX  
acquisition price 收购价 KzZ|{!C  
act of God 天灾
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acting partner 执事合伙人 7:awUoV8f  
active market 买卖活跃的市场；交投畅旺的市场；旺市 l|TiUjs  
active partner 积极参与的合伙人 l6]:Zcd0  
active trading 交投活跃 5 YjqN  
actual circulation 实际流通 %Bn"/0,  
actual cost 实际成本 Osz:23( p  
actual expenditure 实际开支；实际支出 6b`3AAGU"  
actual income 实际入息；实际收入；实际收益 |>X5@
 
actual market 现货市场 L+VqTt  
actual price 现货价；实际价格 \JjZ _R  
actual profit 实际利润 O1]L4V1iH  
actual quotation 实盘；实际价位；实际报价 QfPsF@+-`7  
actual year basis 按实际年度计算 Z'=:Bo{  
actuals 实货 )zn`qaHK@e  
actuarial investigation 精算调查 "Bn8WT2?  
actuarial principle 精算原则 lqdil l\  
actuarial report 精算师报告 p8gm=  
Actuarial Society of Hong Kong 香港精算学会 xb8S)zO]Q  
actuarial valuation 精算师估值 1j4tR#L  
actuary 精算师 qr dA4S  
ad referendum agreement 暂定协议；有待覆核的协定 *DBm"{q%&k  
ad valorem duty 从价税；按值征税 E^'f'\m  
ad valorem duty system 从价税制 b~oQhU??"  
ad valorem fee 从价费 'LC-/_g  
ad valorem tariff 从价关税 u_31Db<  
additional allowance 额外免税额 y@GqAN'DK[  
additional amount for unexpired risk 未过期风险的额外款额 }(MI
}o}  
additional assessable profit 补加应评税利润 Q6qIx=c4  
additional assessment 补加评税 4zo^ b0v  
additional commitment 额外承担 kz30! L  
additional commitment vote 额外承担拨款 -/)>DOgUq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z:gp \  
additional dependent parent allowance 供养父母额外免税额 OS- Xh-:z  
additional provision 额外拨款 r.z=  
additional stamp duty 附加印花税 c2E*A+V#u  
additional tax 补加税罚款；补加税款 =5l20 Um  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 B r`a;yT  
adjudged bankrupt 被裁定破产 -/w#f&Y+]8  
adjudicated bankrupt 裁定破产人 G> @K X  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <y
`MUpf]  
adjudication of bankruptcy 裁定破产；宣告破产 %:S4OT8]  
adjudication of insolvency 裁定无力偿还债务 84U?\f@u  
adjusted actual 经调整的实数；调整后的实数 fex<9'e  
adjusted current assets 经调整的流动资产；调整后的流动资产 y]U]b G{  
adjusted figure 经调整的数字；调整后的数额 _-+xzdGvX  
adjusted liabilities 经调整的负债；调整后的负债 3u,CI!  
adjusted loss 经调整的亏损；调整后的亏损 ?zP/i(1y  
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 x9!3i{
_  
adjusted profit 经调整的利润；调整后的利润 j0wpaIp  
adjusted surplus 经调整的盈余额；调整后的盈余额 :HiAjaA1pg  
adjusted value 经调整的价值；调整后的价值 d!P3<:+R[  
adjustment 调整；修订；理算〔保险〕 iZ( U
]  
adjustment centre 调剂中心 |O';$a1S  
adjustment lag 调整过程的时间差距；调整时差 U0J_ 3W  
adjustment mechanism 调整机制 G(; hJ'LT  
adjustment of loss 亏损调整 ,wYA_1$$H  
adjustment process 调整过程；调整程序 ABaK60.O[O  
adjustment range 调整幅度 CM`B0[B  
administered exchange rate 受管制汇率 V<A$eb>6