[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: L(8dK  
Ps\ ^OJR  
A share Ａ股；甲类股份 |h/2'zd^-  
abatement of tax 减税；减扣免税额 uZI a-b  
ABN AMRO Bank N.V. 荷兰银行 9(j!#`O7&  
above-the-line expenditure 线上项目支出；经常预算支出 cpnwx1q@  
above-the-line receipt 线上项目收入；经常预算收入 %WN2 xCSf  
ABSA Asia Limited 南非联合亚洲有限公司 uK5x[m
 
absolute change 绝对数值变更 eCd?.e0@j  
absolute expenditure 实际开支 Ntiz-qW  
absolute guideline figure 绝对准则数字 G3?z.5,Q  
absolute interest 绝对权益 *$D-6}Oay  
absolute order of discharge 绝对破产解除令 'v  X"l  
absolute profit margin 绝对利润幅度 J[wXG6M  
absolute value 实值；绝对值 rSn7(3e4^  
absolutely vested interest 绝对既得权益 H]X)@n>  
absorbed cost 已吸收成本；已分摊成本 cyNLeg+O*  
absorption 吸收；分摊；合并 B4aZ3.&W  
absorption rate 吸收率；摊配率；分摊率 HCK4h DKo}  
ACB Finance Limited 亚洲商业财务有限公司 e*H$c?7NL  
acceptable form of reciprocity 合理的互惠条件 _s8_i6 Y  
acceptable rate 适当利率；适当汇率
?~IZ{!  
acceptance agreement 承兑协议 GK&Dd"v  
acceptance for honour 参加承兑 9To6Rc;  
acceptor 承兑人；接受人；受票人 _yUFe&  
acceptor for honour 参加承兑人 E:
k?*l  
accident insurance 意外保险 U2$T}/@  
Accident Insurance Association of Hong Kong 香港意外保险公会 '%N)(S`O7P  
accident insurance scheme 意外保险计划 eVXbYv=gJ@  
accident year basis 意外年度基准 sXu+F2O  
accommodation 通融；贷款 GNOC5 E$I  
accommodation bill 通融票据；空头票据 3(5Y-.aK}^  
accommodation party 汇票代发人 z?,5v`,t2  
account balance 帐户余额；帐户结余 Dzr5qP?#  
account book 帐簿 }}_l@5  
account collected in advance 预收款项 [dMxr9M  
account current book 往来帐簿 ;zDc0qpw  
account of after-acquired property 事后取得的财产报告 YyIt-fPZ  
account of defaulter 拖欠帐目 G2D<LRWt4  
account payable 应付帐款 =C|^C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W:\VF Pf2  
account receivable 应收帐款 @4$E.q<0  
account receivable report 应收帐款报表 4+Y5u4`t  
account statement 结单；帐单；会计财务报表 Cq~Ir*"  
account title 帐户名称；会计科目 E"=$p$k  
accountant's report 会计师报告 l1WVt}  
Accountant's Report Rules 会计师报告规则 \ua.%|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 46~ug5gV  
Accounting Arrangements 《会计安排》 NO^(D+9  
accounting basis 会计基础 d%bL_I)  
accounting by Official Receiver 破产管理署署长呈交的帐目 x}d\%*B  
Accounting Circular 《会计通告》 #G
x@\BE{  
accounting class 会计类别 wn`budH?c8  
accounting date 记帐日期；会计结算日期 '! (`?  
accounting for money 款项核算 ZV;yXLx|  
Accounting Officer 会计主任 k1J}9HNYR  
accounting period 会计报告期；会计期 s3J$+1 M>  
accounting policy 会计政策；会计方针 ikQ2x]Sp  
accounting practice 会计惯例 > R=YF* t  
accounting principle 会计准则 1o%Hn"uG
 
accounting record 会计记录 {Hu0  
accounting report 会计报告 n:P}K?lg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zYgLGwi{  
Accounting Society of China 中国会计学会 J++D\x#@  
accounting statement 会计报表 k"J
?-1L  
accounting system 会计制度；会计系统 $G3P3y: [  
accounting transaction 会计事项；帐务交易 q9Q4F  
accounting treatment 会计处理 X}$S|1CjO  
accounting year 会计年度 F <(Y  
accretion 增值；添加 P}gh-5x  
accrual 应计项目；应累算数目 3$Je,|bs  
accrual basis 应计制；权责发生制 R<
-KXT9  
accrual basis accounting 应计制会计；权责发生制会计 6k2~j j1 d  
accrue 应累算；应计 !?{5ET,gtN  
accrued benefit 应累算利益 x>cu<,e$d\  
accrued charges 应计费用 sC>8[Jatd  
accrued cumulative preference share dividend 应累算的累积优先股股息 C$8=HM3  
accrued expenses 应累算费用 Yh=Zn[U  
accrued interest payable 应付利息；应计未付利息 v&Kw 3!X#E  
accrued interest receivable 应收利息；应计未收利息 aC*J=_9o#  
accrued right 累算权益 8Ex0[e  
accruing profit 应累算的利润 Eq t61O$x  
accumulated fiscal reserve 累积财政储备 5zU$_M  
accumulated profit 累积利润；滚存溢利 rgr> ;   
accumulated reserve 累积储备 qcqf9g  
accumulation of surplus income 累积收益盈余 lI9 3{!+>  
acquired assets 既得资产 8MIHp[vm%  
acquisition 收购；购置；取得 +xMDm_TGLA  
acquisition cost 购置成本 Jy9&=Qh   
acquisition expenses 购置费用 #]rw@c  
acquisition of 100% interest 收购全部股权 5gGr|d|(  
acquisition of control 取得控制权 FwyPmtBj  
acquisition of fixed assets 购置固定资产 c c:xT0Y  
acquisition of shell “买壳” j2+&B9(  
acquisition price 收购价 ^#+9v  
act of God 天灾 N}\i!YUD  
acting partner 执事合伙人 7 UR)4dYA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?G@%haqn6  
active partner 积极参与的合伙人 "='|c-
x  
active trading 交投活跃 !
T}`h'  
actual circulation 实际流通 ws=y*7$y  
actual cost 实际成本 ctf'/IZ5  
actual expenditure 实际开支；实际支出 >a,w8^7  
actual income 实际入息；实际收入；实际收益  m{~r6@  
actual market 现货市场 !*p lK6a  
actual price 现货价；实际价格 1z)+P1nH]  
actual profit 实际利润 xed$z  
actual quotation 实盘；实际价位；实际报价 4R6X"T9-  
actual year basis 按实际年度计算 rS=6d6@  
actuals 实货 OnG?@sW+4!  
actuarial investigation 精算调查 ;kY= }=9  
actuarial principle 精算原则 NFQ0/iuW  
actuarial report 精算师报告 YPN|qn(  
Actuarial Society of Hong Kong 香港精算学会 IySlu^a  
actuarial valuation 精算师估值 ,W.O*vC
A  
actuary 精算师  M`
bK   
ad referendum agreement 暂定协议；有待覆核的协定 ak%8|'}  
ad valorem duty 从价税；按值征税 Gb"PMai  
ad valorem duty system 从价税制 BJqM=<nQ  
ad valorem fee 从价费 d<y B ~Y  
ad valorem tariff 从价关税 ,\VNs'j  
additional allowance 额外免税额 N7|ctO  
additional amount for unexpired risk 未过期风险的额外款额 &4DWLI  
additional assessable profit 补加应评税利润 0'gJSrgNI  
additional assessment 补加评税 t JJaIb6Xj  
additional commitment 额外承担 {9(N?\S1`a  
additional commitment vote 额外承担拨款 #6JG#!W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {L#P dj{  
additional dependent parent allowance 供养父母额外免税额 5'X.Z:  
additional provision 额外拨款 .^/OL}/~<  
additional stamp duty 附加印花税 V4|p
Z]  
additional tax 补加税罚款；补加税款 VP[ J#TPU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 VQ+Xh  
adjudged bankrupt 被裁定破产 \2uQ"kJC  
adjudicated bankrupt 裁定破产人 !y6 D+<k*]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o_?YYw-:  
adjudication of bankruptcy 裁定破产；宣告破产 d35,[  
adjudication of insolvency 裁定无力偿还债务 d>2>mT$U  
adjusted actual 经调整的实数；调整后的实数 1D6iJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 5@?P8  
adjusted figure 经调整的数字；调整后的数额 B&cC;Hw  
adjusted liabilities 经调整的负债；调整后的负债 <J\z6+,4E  
adjusted loss 经调整的亏损；调整后的亏损 8!1vsEqv  
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 ZZ#S\*  
adjusted profit 经调整的利润；调整后的利润 %{axoG d  
adjusted surplus 经调整的盈余额；调整后的盈余额 W@#Y/L:${  
adjusted value 经调整的价值；调整后的价值 KATt9ox@  
adjustment 调整；修订；理算〔保险〕 60Y&)UR  
adjustment centre 调剂中心 1I_(!F{Ho  
adjustment lag 调整过程的时间差距；调整时差 H.*XoktC]  
adjustment mechanism 调整机制 k5(@n>p  
adjustment of loss 亏损调整 oGa8}Vtc  
adjustment process 调整过程；调整程序 h60*=+vdJ  
adjustment range 调整幅度 q*  +}wP  
administered exchange rate 受管制汇率  t;{/Q&C