[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: bhmjH(.t  
'UxA8i(  
A share Ａ股；甲类股份 O^#u%
/  
abatement of tax 减税；减扣免税额 @jHio\/_  
ABN AMRO Bank N.V. 荷兰银行 pB ./L&h  
above-the-line expenditure 线上项目支出；经常预算支出 yKJ^hv"#  
above-the-line receipt 线上项目收入；经常预算收入 0=B5 =qyw  
ABSA Asia Limited 南非联合亚洲有限公司 .yPx'_e  
absolute change 绝对数值变更 :+Kesa:E  
absolute expenditure 实际开支 ]_?y[@ZP  
absolute guideline figure 绝对准则数字 [_d*J/X  
absolute interest 绝对权益 jH1~Ve+q9  
absolute order of discharge 绝对破产解除令 9[D7N  
absolute profit margin 绝对利润幅度 UZra'+Wb  
absolute value 实值；绝对值 #pfosC[  
absolutely vested interest 绝对既得权益 U:r2hqegd  
absorbed cost 已吸收成本；已分摊成本 7Cf(y'w^  
absorption 吸收；分摊；合并 `t6L'%\  
absorption rate 吸收率；摊配率；分摊率 Xdt+\}\  
ACB Finance Limited 亚洲商业财务有限公司 }3 }=tN5  
acceptable form of reciprocity 合理的互惠条件 639k& "V  
acceptable rate 适当利率；适当汇率 
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acceptance agreement 承兑协议 R`q!~8u  
acceptance for honour 参加承兑 1tW:(~=a;  
acceptor 承兑人；接受人；受票人 IJ;*N  
acceptor for honour 参加承兑人 (rn x56I$  
accident insurance 意外保险 4)I#[&f  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]||=<!^kn  
accident insurance scheme 意外保险计划 Hea<!zPH  
accident year basis 意外年度基准 A]$+ `uS\  
accommodation 通融；贷款 T"U t).  
accommodation bill 通融票据；空头票据 3G^Ed)JvE  
accommodation party 汇票代发人 t;Om9  
account balance 帐户余额；帐户结余 wjOAgOC  
account book 帐簿 Sj?sw]3  
account collected in advance 预收款项 G>QTPXcD  
account current book 往来帐簿 VKz<7K\/  
account of after-acquired property 事后取得的财产报告 #LJ-IDuF!  
account of defaulter 拖欠帐目 4a! 7|}W  
account payable 应付帐款 Z"X*FzFo  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o"[bIXf-h  
account receivable 应收帐款 Hw& M2a  
account receivable report 应收帐款报表 i5Q<~;Z+  
account statement 结单；帐单；会计财务报表 E e>j7k.G.  
account title 帐户名称；会计科目 oE1]vX  
accountant's report 会计师报告 KTt$Pt/.  
Accountant's Report Rules 会计师报告规则 R"`{E,yj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 (}1f]$V  
Accounting Arrangements 《会计安排》 <t% A)L%  
accounting basis 会计基础 x35s6  
accounting by Official Receiver 破产管理署署长呈交的帐目 u^%')Ncp  
Accounting Circular 《会计通告》 ]bb}[#AY  
accounting class 会计类别 \[1CDz=}1  
accounting date 记帐日期；会计结算日期 *J5RueUG  
accounting for money 款项核算 A'iF'<%  
Accounting Officer 会计主任 y$o=\:  
accounting period 会计报告期；会计期 N'P,QiR,z<  
accounting policy 会计政策；会计方针 a<TL&  
accounting practice 会计惯例 yX3H&F
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accounting principle 会计准则 5C1Rub)  
accounting record 会计记录 9t.yP;j\Y  
accounting report 会计报告 4!v UksM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _x6E_i-(  
Accounting Society of China 中国会计学会 es+_]:7B9  
accounting statement 会计报表 _PUm Pom.  
accounting system 会计制度；会计系统 NP'Ke:  
accounting transaction 会计事项；帐务交易 e-3pg?M  
accounting treatment 会计处理 2Q|*xd4B^  
accounting year 会计年度 ^jjJM|a  
accretion 增值；添加 b.q"
s6u  
accrual 应计项目；应累算数目 zB" `i  
accrual basis 应计制；权责发生制 T,2Dr;  
accrual basis accounting 应计制会计；权责发生制会计 #UC QiQfP  
accrue 应累算；应计 R+VLoz*J6  
accrued benefit 应累算利益 wn|@D<  
accrued charges 应计费用 #aY<J:Nx  
accrued cumulative preference share dividend 应累算的累积优先股股息 w })Pedg  
accrued expenses 应累算费用 ugCS &  
accrued interest payable 应付利息；应计未付利息 &d3'{~:  
accrued interest receivable 应收利息；应计未收利息  Cmx2/N  
accrued right 累算权益 ^.kAZSgO  
accruing profit 应累算的利润 8t:&#h  
accumulated fiscal reserve 累积财政储备 H9Q7({v  
accumulated profit 累积利润；滚存溢利 f \_!N "HW  
accumulated reserve 累积储备 kJi&9  
accumulation of surplus income 累积收益盈余 " IkF/  
acquired assets 既得资产 y{Y+2}Dv/  
acquisition 收购；购置；取得 RG r'<o)  
acquisition cost 购置成本 *a,.E6C*  
acquisition expenses 购置费用 I= h4s(  
acquisition of 100% interest 收购全部股权 #IhLpO  
acquisition of control 取得控制权 m2q;^o:J  
acquisition of fixed assets 购置固定资产 fwv T2G4  
acquisition of shell “买壳” %_R|@cyD  
acquisition price 收购价 -b\V(@5  
act of God 天灾 qv U$9cTY  
acting partner 执事合伙人 A='+tJa  
active market 买卖活跃的市场；交投畅旺的市场；旺市 maUHjI 5A-  
active partner 积极参与的合伙人 l3?,gd.-  
active trading 交投活跃 f@Rpb}zg+C  
actual circulation 实际流通 n
 vpPmc  
actual cost 实际成本 NQiecxvt=  
actual expenditure 实际开支；实际支出 !QR?\9`  
actual income 实际入息；实际收入；实际收益 3^R][;  
actual market 现货市场 T19rbL_  
actual price 现货价；实际价格 j)tCr Py  
actual profit 实际利润 =#Cf5s6qt  
actual quotation 实盘；实际价位；实际报价 ?WQ d  
actual year basis 按实际年度计算 eIUuq&(  
actuals 实货 CpRu*w{  
actuarial investigation 精算调查 xe gL!  
actuarial principle 精算原则 :7Z\3_ D/  
actuarial report 精算师报告 !P60[*>  
Actuarial Society of Hong Kong 香港精算学会 g3~~"`2  
actuarial valuation 精算师估值 u->@|tEq  
actuary 精算师 t>6x)2,TC  
ad referendum agreement 暂定协议；有待覆核的协定 B#k3"vk#  
ad valorem duty 从价税；按值征税 5 2@udp  
ad valorem duty system 从价税制 ?F87C[o  
ad valorem fee 从价费 ;;w6b:}-c  
ad valorem tariff 从价关税 E/
8u'
 
additional allowance 额外免税额 ^0x.'G?  
additional amount for unexpired risk 未过期风险的额外款额 "gbnLKs  
additional assessable profit 补加应评税利润 ,hTwNVWI9  
additional assessment 补加评税 o(d_uJOB  
additional commitment 额外承担 C*EhexK,}  
additional commitment vote 额外承担拨款 h%1~v$W`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uVq5fT`B  
additional dependent parent allowance 供养父母额外免税额 or%gTVZ  
additional provision 额外拨款 v(Bp1~PPZM  
additional stamp duty 附加印花税 [Zt# c C+  
additional tax 补加税罚款；补加税款 uH ny ]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 I`"-$99|t1  
adjudged bankrupt 被裁定破产 fY%M=,t3c  
adjudicated bankrupt 裁定破产人 UR/qVO?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x7KcO0F{  
adjudication of bankruptcy 裁定破产；宣告破产 e>,9]{N+$  
adjudication of insolvency 裁定无力偿还债务 @!":(@3[  
adjusted actual 经调整的实数；调整后的实数 uhTKCR~  
adjusted current assets 经调整的流动资产；调整后的流动资产 {8{t]LK<  
adjusted figure 经调整的数字；调整后的数额 65waq~#  
adjusted liabilities 经调整的负债；调整后的负债 Z[})40[M  
adjusted loss 经调整的亏损；调整后的亏损 ^Cc8F3os=  
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 qu<B%v  
adjusted profit 经调整的利润；调整后的利润
'Vm5Cs$  
adjusted surplus 经调整的盈余额；调整后的盈余额  `CAG8D  
adjusted value 经调整的价值；调整后的价值 D%;wVnUw  
adjustment 调整；修订；理算〔保险〕 J})$  
adjustment centre 调剂中心 $^vp'^uW>  
adjustment lag 调整过程的时间差距；调整时差 tKG;k"wk  
adjustment mechanism 调整机制 Q/QQ:t<XUi  
adjustment of loss 亏损调整 |{7e#ww]  
adjustment process 调整过程；调整程序 ~@-Qb kC  
adjustment range 调整幅度 pYLY;qkG"  
administered exchange rate 受管制汇率 to!mz\F