[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: = EG[_i{r  
c2y5[L7?  
A share Ａ股；甲类股份 dW
=]|t&  
abatement of tax 减税；减扣免税额 Av wX 2?tc  
ABN AMRO Bank N.V. 荷兰银行 P--#5W;^oB  
above-the-line expenditure 线上项目支出；经常预算支出 ei"FN3Rm  
above-the-line receipt 线上项目收入；经常预算收入 \;sUJr "$  
ABSA Asia Limited 南非联合亚洲有限公司 xOt|j4  
absolute change 绝对数值变更 Rk'pymap  
absolute expenditure 实际开支 2qEy"DKu  
absolute guideline figure 绝对准则数字 i\3
` ?d  
absolute interest 绝对权益 SA qX[c  
absolute order of discharge 绝对破产解除令 BEY}mR]  
absolute profit margin 绝对利润幅度 } o=g)  
absolute value 实值；绝对值 `fL$t0"  
absolutely vested interest 绝对既得权益 tV T(!&(  
absorbed cost 已吸收成本；已分摊成本 yNqrL?i  
absorption 吸收；分摊；合并 1M
+mH#?  
absorption rate 吸收率；摊配率；分摊率 P3:hGmk8|j  
ACB Finance Limited 亚洲商业财务有限公司 -PX {W)Aw  
acceptable form of reciprocity 合理的互惠条件 w</
kGK[O  
acceptable rate 适当利率；适当汇率 m=#2u4H4  
acceptance agreement 承兑协议 [3\}Ca1  
acceptance for honour 参加承兑 LsLsSV  
acceptor 承兑人；接受人；受票人 ^v`|0z\  
acceptor for honour 参加承兑人 r..Rh9v/=E  
accident insurance 意外保险 9iv!+(ni  
Accident Insurance Association of Hong Kong 香港意外保险公会 Vdjca:`  
accident insurance scheme 意外保险计划 T+gqu &9R  
accident year basis 意外年度基准 =T+<>/[  
accommodation 通融；贷款 JU~l  
accommodation bill 通融票据；空头票据 toP7b  
accommodation party 汇票代发人 g{i(4DHm(  
account balance 帐户余额；帐户结余 DQE.;0ld  
account book 帐簿 )Z]8SED  
account collected in advance 预收款项 Q!@"Y/  
account current book 往来帐簿 |i|>-|`!  
account of after-acquired property 事后取得的财产报告 No h*1u*  
account of defaulter 拖欠帐目 <8'}H`w%  
account payable 应付帐款 "eBpSV>nnQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2"1 3!s  
account receivable 应收帐款 z S^:Ng5  
account receivable report 应收帐款报表 QYg2'`(  
account statement 结单；帐单；会计财务报表 ;ASlsUE\)  
account title 帐户名称；会计科目 R@ihN?k  
accountant's report 会计师报告 eE7+fMP{  
Accountant's Report Rules 会计师报告规则 uu'~[SZlL  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i5rAb<q`  
Accounting Arrangements 《会计安排》 V a<L[8  
accounting basis 会计基础 &OsJnkY<<  
accounting by Official Receiver 破产管理署署长呈交的帐目 O>}aK.
H  
Accounting Circular 《会计通告》 .)Du ;  
accounting class 会计类别 sqsBGFeG  
accounting date 记帐日期；会计结算日期 x
C{W_a(  
accounting for money 款项核算 @C?RbTHy  
Accounting Officer 会计主任 teET nz_L  
accounting period 会计报告期；会计期 !x&/M*nBE  
accounting policy 会计政策；会计方针 aLG6yVtu  
accounting practice 会计惯例 _O)~<Sk-*z  
accounting principle 会计准则 `rQA9;Tn2  
accounting record 会计记录 n)[{nkS6[  
accounting report 会计报告 N5o jXX!l%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \|Us/_h  
Accounting Society of China 中国会计学会 C?X^h{Tp  
accounting statement 会计报表 )$Mgp*?  
accounting system 会计制度；会计系统 '(~+ \  
accounting transaction 会计事项；帐务交易 Y
Q;?N66  
accounting treatment 会计处理 )88z=5.  
accounting year 会计年度 va| 1N/&  
accretion 增值；添加 j^>J*gLM}W  
accrual 应计项目；应累算数目 EW|bs#l  
accrual basis 应计制；权责发生制 )%gigQZ+  
accrual basis accounting 应计制会计；权责发生制会计 U+URj <)  
accrue 应累算；应计 tpU[KR[
-  
accrued benefit 应累算利益 }5u$/c@f1  
accrued charges 应计费用 R9^Vk*`gFU  
accrued cumulative preference share dividend 应累算的累积优先股股息 +AO(e  
accrued expenses 应累算费用 0)+F}SyyD  
accrued interest payable 应付利息；应计未付利息 REli`"bR  
accrued interest receivable 应收利息；应计未收利息 FG:(H0  
accrued right 累算权益 E& /#Ov  
accruing profit 应累算的利润 +CaPF  
accumulated fiscal reserve 累积财政储备 g>cp;co9g  
accumulated profit 累积利润；滚存溢利 Nxp7/Nn3  
accumulated reserve 累积储备 ~4<xTP\*  
accumulation of surplus income 累积收益盈余 X6kCYTJYF  
acquired assets 既得资产 VMZ\9IwI  
acquisition 收购；购置；取得 I ze+](  
acquisition cost 购置成本 UBLr|e>dQE  
acquisition expenses 购置费用 F8S% \i  
acquisition of 100% interest 收购全部股权 w9G (^jS6  
acquisition of control 取得控制权 ~ep-XO  
acquisition of fixed assets 购置固定资产 A_i=
hj2f  
acquisition of shell “买壳” % tTL  
acquisition price 收购价 0NL~2Qf_4  
act of God 天灾 V9mqJRFJ:  
acting partner 执事合伙人 *2P%731n5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 j]Kpwf<NS  
active partner 积极参与的合伙人 8KiG(6*Q  
active trading 交投活跃 N2#Wyt8MC  
actual circulation 实际流通 +`}QIp0  
actual cost 实际成本 ark~#<SqAr  
actual expenditure 实际开支；实际支出 F0(P2j  
actual income 实际入息；实际收入；实际收益 HRn Q*  
actual market 现货市场 W US[hx,  
actual price 现货价；实际价格 fh,kbn==r?  
actual profit 实际利润 #ue WU  
actual quotation 实盘；实际价位；实际报价 IOhJL'r  
actual year basis 按实际年度计算 B]iPixA6  
actuals 实货 6V-u<FJ  
actuarial investigation 精算调查 m
SdByT+dG  
actuarial principle 精算原则 5$$Yce=k  
actuarial report 精算师报告 W|'7)ph  
Actuarial Society of Hong Kong 香港精算学会 /N'0@q  
actuarial valuation 精算师估值 MVP|l_2!  
actuary 精算师 xq$(=WPI  
ad referendum agreement 暂定协议；有待覆核的协定 1cq"H/N  
ad valorem duty 从价税；按值征税 A#k(0e!O  
ad valorem duty system 从价税制 W T~UEK'  
ad valorem fee 从价费 5nF46c  
ad valorem tariff 从价关税 B>C+qj@  
additional allowance 额外免税额 JbX"K< nQ  
additional amount for unexpired risk 未过期风险的额外款额 ut j7"{'k|  
additional assessable profit 补加应评税利润 v]{F.N  
additional assessment 补加评税 !>RDHu2n  
additional commitment 额外承担 !:Z lVIA  
additional commitment vote 额外承担拨款 0gTv:1F/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 BA(erf>  
additional dependent parent allowance 供养父母额外免税额 #!?jxfsFa  
additional provision 额外拨款 RRRF/Z;))  
additional stamp duty 附加印花税 fJ<I|ZZ  
additional tax 补加税罚款；补加税款 1V ,Mk#_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  fVJlA  
adjudged bankrupt 被裁定破产 *
yl?M<28  
adjudicated bankrupt 裁定破产人 <fSWX>pR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?qC6p|H  
adjudication of bankruptcy 裁定破产；宣告破产 nSy{{d  
adjudication of insolvency 裁定无力偿还债务 >^:
*x_a9  
adjusted actual 经调整的实数；调整后的实数 pKZRgA#kN  
adjusted current assets 经调整的流动资产；调整后的流动资产 u :]c  
adjusted figure 经调整的数字；调整后的数额 {=I:
K|&  
adjusted liabilities 经调整的负债；调整后的负债 I%(YR"  
adjusted loss 经调整的亏损；调整后的亏损 'Dn\.x^]1  
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 Ms=5*_J2Jk  
adjusted profit 经调整的利润；调整后的利润 PaD6||1F  
adjusted surplus 经调整的盈余额；调整后的盈余额 S@Iza9\|@  
adjusted value 经调整的价值；调整后的价值 epN
!+(v  
adjustment 调整；修订；理算〔保险〕 Sy@)Q[A  
adjustment centre 调剂中心 [g<Y,0,J  
adjustment lag 调整过程的时间差距；调整时差 7F5v-/  
adjustment mechanism 调整机制 \qf0=CPw8  
adjustment of loss 亏损调整 \+M6R<Qw  
adjustment process 调整过程；调整程序 zEVQ[y6BcM  
adjustment range 调整幅度 ^yLhL^Y  
administered exchange rate 受管制汇率 - f?8O6e