[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: $ y(Qdb  
t33\f<e  
A share Ａ股；甲类股份 Zt& 7p  
abatement of tax 减税；减扣免税额 # 0d7
  
ABN AMRO Bank N.V. 荷兰银行 HzL~B#  
above-the-line expenditure 线上项目支出；经常预算支出 Es- =0gpK  
above-the-line receipt 线上项目收入；经常预算收入 Y
(] W+k<  
ABSA Asia Limited 南非联合亚洲有限公司 @Gw.U>"!C  
absolute change 绝对数值变更 qm<-(Qc(W  
absolute expenditure 实际开支 2Lytk OMf  
absolute guideline figure 绝对准则数字 IB$i^  
absolute interest 绝对权益 H
h%"  
absolute order of discharge 绝对破产解除令 La28%10  
absolute profit margin 绝对利润幅度 EL%P v1  
absolute value 实值；绝对值 guVuO  
absolutely vested interest 绝对既得权益 '[HBKn$`  
absorbed cost 已吸收成本；已分摊成本 ^F qs,^~W  
absorption 吸收；分摊；合并 aTfc>A;  
absorption rate 吸收率；摊配率；分摊率 H2xDC_Fs  
ACB Finance Limited 亚洲商业财务有限公司 DxD\o+:r  
acceptable form of reciprocity 合理的互惠条件 *ZV3]ig2$  
acceptable rate 适当利率；适当汇率 /l$fQ:l  
acceptance agreement 承兑协议 h@]{j_$u  
acceptance for honour 参加承兑 ?^J%S,  
acceptor 承兑人；接受人；受票人 BUdO:fr  
acceptor for honour 参加承兑人 q6hH]Q>w*  
accident insurance 意外保险 03AQB;.  
Accident Insurance Association of Hong Kong 香港意外保险公会 V eqB/QX  
accident insurance scheme 意外保险计划 n^rbc;}  
accident year basis 意外年度基准 L8 Q/!+K  
accommodation 通融；贷款 @NiLKcL#  
accommodation bill 通融票据；空头票据 7L!}
F;yT  
accommodation party 汇票代发人 Q,:h`%V  
account balance 帐户余额；帐户结余 qW*k|;S  
account book 帐簿 t<"`gM^|  
account collected in advance 预收款项 MR: H3  
account current book 往来帐簿 txm6[Io  
account of after-acquired property 事后取得的财产报告 W4qnXD1n  
account of defaulter 拖欠帐目 <pXOE-G5  
account payable 应付帐款 T *S)U ;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Zl>wWJ3y  
account receivable 应收帐款 _dECAk &b  
account receivable report 应收帐款报表 V6+:g=@U-l  
account statement 结单；帐单；会计财务报表 K47.zu  
account title 帐户名称；会计科目 e\O625  
accountant's report 会计师报告 Bio QV47B  
Accountant's Report Rules 会计师报告规则 Uu@qS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3''Uxlo\  
Accounting Arrangements 《会计安排》 ?r*}1WsH  
accounting basis 会计基础 I*f@M}  
accounting by Official Receiver 破产管理署署长呈交的帐目 8Ht=B,7T  
Accounting Circular 《会计通告》 {u0sbb(  
accounting class 会计类别 [h_d1\ Cr  
accounting date 记帐日期；会计结算日期 t'yh&44_  
accounting for money 款项核算 0C3Y =
F  
Accounting Officer 会计主任
%{UW!/  
accounting period 会计报告期；会计期 s'd\"WaQV  
accounting policy 会计政策；会计方针 _RS CyV  
accounting practice 会计惯例 + rM]RFi  
accounting principle 会计准则 @$CPTv3e  
accounting record 会计记录 Gm> =s  
accounting report 会计报告 !b+!] 2~g}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0'Qvis[kt  
Accounting Society of China 中国会计学会 ~ eS/gF?  
accounting statement 会计报表 /1m+iM^V  
accounting system 会计制度；会计系统 z
Tl,VIa3p  
accounting transaction 会计事项；帐务交易 ]zj&U#{  
accounting treatment 会计处理 EP90E^v^  
accounting year 会计年度 BlM(
Q/z  
accretion 增值；添加 i7
rk%q  
accrual 应计项目；应累算数目 Ji1#>;&  
accrual basis 应计制；权责发生制 6OJhF7\0&  
accrual basis accounting 应计制会计；权责发生制会计 7Bd=K=3u  
accrue 应累算；应计 jwuSne  
accrued benefit 应累算利益 4H@7t,>  
accrued charges 应计费用 IFZw54  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~ 588md :  
accrued expenses 应累算费用 ynf!1!4  
accrued interest payable 应付利息；应计未付利息 2|(lKFkQ  
accrued interest receivable 应收利息；应计未收利息 7VdxQ T  
accrued right 累算权益 `,Y3(=3Xe?  
accruing profit 应累算的利润 <u1`o`|-  
accumulated fiscal reserve 累积财政储备 ]l3Y=Cl  
accumulated profit 累积利润；滚存溢利 C[l5[DpH  
accumulated reserve 累积储备  @k#xr  
accumulation of surplus income 累积收益盈余 
U-$nwji  
acquired assets 既得资产 .81 ~ K[  
acquisition 收购；购置；取得 >wFn|7\)s>  
acquisition cost 购置成本 -i_XP]b&  
acquisition expenses 购置费用 cxFyN;7  
acquisition of 100% interest 收购全部股权 J uOCOl\  
acquisition of control 取得控制权 DMSC(Sz  
acquisition of fixed assets 购置固定资产 ;!7M<T$&  
acquisition of shell “买壳” c+O:n:L  
acquisition price 收购价
eLV[U  
act of God 天灾 h2= wC.  
acting partner 执事合伙人 R((KAl
]dL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 k!x`cp  
active partner 积极参与的合伙人 ixoN#'y<"  
active trading 交投活跃 ,g3n/'rP%  
actual circulation 实际流通 "ub0}p4V  
actual cost 实际成本 L$"pk{'  
actual expenditure 实际开支；实际支出 FBOgaI83G  
actual income 实际入息；实际收入；实际收益 rd24R
-6  
actual market 现货市场 !9.\A:G  
actual price 现货价；实际价格 6\VZ6oS  
actual profit 实际利润 fEtBodA
)  
actual quotation 实盘；实际价位；实际报价 JL<<EPC  
actual year basis 按实际年度计算 ^gY'^2bzxu  
actuals 实货 IJ:JH=8  
actuarial investigation 精算调查
-zzT:C  
actuarial principle 精算原则 9%0 ^fhrJ  
actuarial report 精算师报告 ZsYY)<n  
Actuarial Society of Hong Kong 香港精算学会 m%.[|sZ3EM  
actuarial valuation 精算师估值 H:WuMwD4  
actuary 精算师 Id>I.e4  
ad referendum agreement 暂定协议；有待覆核的协定 }D3hP|.X  
ad valorem duty 从价税；按值征税 9T1-{s R  
ad valorem duty system 从价税制 C}pQFL{B5  
ad valorem fee 从价费 w6-<HPW<S  
ad valorem tariff 从价关税 u_8Z^T  
additional allowance 额外免税额 "5EL+z3v  
additional amount for unexpired risk 未过期风险的额外款额 WY5HmNX3E  
additional assessable profit 补加应评税利润 S0LaQ<9.  
additional assessment 补加评税 *<h)q)HS  
additional commitment 额外承担 ^V]IPGV  
additional commitment vote 额外承担拨款 ,Vof<,x0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k@gQY_  
additional dependent parent allowance 供养父母额外免税额 `7?EE1o  
additional provision 额外拨款 YOA)paq+  
additional stamp duty 附加印花税 Pmd5P:n*,  
additional tax 补加税罚款；补加税款 WZP1g kX&M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )M"xCO3a  
adjudged bankrupt 被裁定破产 zH#urF6<  
adjudicated bankrupt 裁定破产人 Ht]O:io`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 CAN1~  
adjudication of bankruptcy 裁定破产；宣告破产 L!`PM.:9  
adjudication of insolvency 裁定无力偿还债务 SO<9 ?uk.  
adjusted actual 经调整的实数；调整后的实数 2i NZz  
adjusted current assets 经调整的流动资产；调整后的流动资产 <,U$Y>  
adjusted figure 经调整的数字；调整后的数额 ,#%I$  
adjusted liabilities 经调整的负债；调整后的负债 k/BlkjlNE  
adjusted loss 经调整的亏损；调整后的亏损 1qm*#4x  
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 h2i1w^f  
adjusted profit 经调整的利润；调整后的利润 kE[R9RS!
  
adjusted surplus 经调整的盈余额；调整后的盈余额 XK)0Mt\  
adjusted value 经调整的价值；调整后的价值 0Jq
vV  
adjustment 调整；修订；理算〔保险〕 i|28:FJA  
adjustment centre 调剂中心 "g!ek3w(  
adjustment lag 调整过程的时间差距；调整时差 7*He 8G[W  
adjustment mechanism 调整机制 +% K~HYN  
adjustment of loss 亏损调整 F6>oGmLy  
adjustment process 调整过程；调整程序 #%V+- b(  
adjustment range 调整幅度 o1-_BlZ  
administered exchange rate 受管制汇率 A\13*4:;l