[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: +,9I3Dq  
Am%zEt$c  
A share Ａ股；甲类股份 K& <|94_k  
abatement of tax 减税；减扣免税额 l.\Fr+*ej  
ABN AMRO Bank N.V. 荷兰银行 yJc<;Qx  
above-the-line expenditure 线上项目支出；经常预算支出 _\>?.gg$  
above-the-line receipt 线上项目收入；经常预算收入 _+N*4  
ABSA Asia Limited 南非联合亚洲有限公司 w#U3h]>,  
absolute change 绝对数值变更 5Y#yz>B@ ]  
absolute expenditure 实际开支 THWT\3~,  
absolute guideline figure 绝对准则数字 *qj @y'1\  
absolute interest 绝对权益 Y2!OJuyGc  
absolute order of discharge 绝对破产解除令 XL>Vwd  
absolute profit margin 绝对利润幅度 Aga2 I#1r  
absolute value 实值；绝对值 u1/4WYJeJ  
absolutely vested interest 绝对既得权益 k/=J<?h0  
absorbed cost 已吸收成本；已分摊成本 l|^p;z:d  
absorption 吸收；分摊；合并 "'p:M,:  
absorption rate 吸收率；摊配率；分摊率 k'&BAC.K,  
ACB Finance Limited 亚洲商业财务有限公司 G$}\~dD  
acceptable form of reciprocity 合理的互惠条件 gpVZZ:~  
acceptable rate 适当利率；适当汇率 mS6 #\'Qa  
acceptance agreement 承兑协议 Y[i>  
acceptance for honour 参加承兑 +^Eruv+F  
acceptor 承兑人；接受人；受票人 28C/ ^4  
acceptor for honour 参加承兑人 T|Sz~nO }f  
accident insurance 意外保险 z
*>"I  
Accident Insurance Association of Hong Kong 香港意外保险公会 UGj!I  
accident insurance scheme 意外保险计划 D5Wo e&g,  
accident year basis 意外年度基准 Yw"o_  
accommodation 通融；贷款 "n,">  
accommodation bill 通融票据；空头票据 D'ZR>@w@  
accommodation party 汇票代发人 S=~[6;G  
account balance 帐户余额；帐户结余 fQ=Yf?b  
account book 帐簿 "yXKu)_  
account collected in advance 预收款项 AIR,XlD  
account current book 往来帐簿 G`
9Ud  
account of after-acquired property 事后取得的财产报告 !JzM<
hyg3  
account of defaulter 拖欠帐目 /@X!  
account payable 应付帐款 K>l$Y#x}k  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 QxH%4 )?  
account receivable 应收帐款 ]@vX4G/  
account receivable report 应收帐款报表 ZZ?
0
%9  
account statement 结单；帐单；会计财务报表 yhJH3<  
account title 帐户名称；会计科目 t*m04* }  
accountant's report 会计师报告 "}!|V)K
 
Accountant's Report Rules 会计师报告规则 sI7d?+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I?uU}
NK  
Accounting Arrangements 《会计安排》 g&!UaJ[#9  
accounting basis 会计基础 B\r2M`N5  
accounting by Official Receiver 破产管理署署长呈交的帐目 f5"1WtB  
Accounting Circular 《会计通告》 ? [l [y$9  
accounting class 会计类别 D+P(  
accounting date 记帐日期；会计结算日期 i#Io;  
accounting for money 款项核算 d&4ve Lu  
Accounting Officer 会计主任 U<gMgA  
accounting period 会计报告期；会计期 bGOOC?[UX  
accounting policy 会计政策；会计方针 ,Md8A`7x~  
accounting practice 会计惯例 f_Ma~'3  
accounting principle 会计准则 :JH#*5%gQ:  
accounting record 会计记录 .T 6NMIp*  
accounting report 会计报告 zsFzF`[k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #<s6L"Z-  
Accounting Society of China 中国会计学会 B(7
oHj.i2  
accounting statement 会计报表 GPz0qK  
accounting system 会计制度；会计系统 n^B9Mh@  
accounting transaction 会计事项；帐务交易 aUa.!,_dh  
accounting treatment 会计处理 )'+" y~  
accounting year 会计年度 5. 5<.")  
accretion 增值；添加 `ltc)$  
accrual 应计项目；应累算数目 k\BJs@-  
accrual basis 应计制；权责发生制 $s+/OgG4H  
accrual basis accounting 应计制会计；权责发生制会计 r*HbglB  
accrue 应累算；应计  a?S5 =  
accrued benefit 应累算利益 4&X D  
accrued charges 应计费用 e+6mbJ7y  
accrued cumulative preference share dividend 应累算的累积优先股股息 V 6I77z  
accrued expenses 应累算费用 m0QE S  
accrued interest payable 应付利息；应计未付利息 u^|c_5J(  
accrued interest receivable 应收利息；应计未收利息 uNCM,J!#~  
accrued right 累算权益 ">cLPXX  
accruing profit 应累算的利润 g xY6M4  
accumulated fiscal reserve 累积财政储备 *o.f<OwOz  
accumulated profit 累积利润；滚存溢利 WJWi'
|C4  
accumulated reserve 累积储备 LvtHWt  
accumulation of surplus income 累积收益盈余 .a2b&}/.d  
acquired assets 既得资产 /Cy4]1dw  
acquisition 收购；购置；取得 V5:ad  
acquisition cost 购置成本 NIgqdEu1
 
acquisition expenses 购置费用
2?P H||  
acquisition of 100% interest 收购全部股权 )Tjh  
acquisition of control 取得控制权 0t*e#,y  
acquisition of fixed assets 购置固定资产 'yxN1JF  
acquisition of shell “买壳” W
oM;)Q  
acquisition price 收购价 E|{(O
  
act of God 天灾 W[c[ulY&  
acting partner 执事合伙人 #lAC:>s3U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !C\$=\$  
active partner 积极参与的合伙人 A 12EUr5$  
active trading 交投活跃 p3r("\Za,  
actual circulation 实际流通 "uCO?hv0  
actual cost 实际成本 J,4,#2M8  
actual expenditure 实际开支；实际支出 =mR~\R( I  
actual income 实际入息；实际收入；实际收益 yq.<,b=87  
actual market 现货市场  _
U.|$pU  
actual price 现货价；实际价格 VyX5MVh  
actual profit 实际利润 Ov8^6O  
actual quotation 实盘；实际价位；实际报价 =LXjq~p  
actual year basis 按实际年度计算 wcH,!;3z+  
actuals 实货 %,T=|
5  
actuarial investigation 精算调查 >~@O\n-t  
actuarial principle 精算原则 a+'k#m  
actuarial report 精算师报告 Zt_~Zxn3  
Actuarial Society of Hong Kong 香港精算学会 Hjhgu=  
actuarial valuation 精算师估值 riR(CJ}Ff  
actuary 精算师 8\WV.+  
ad referendum agreement 暂定协议；有待覆核的协定 W(pq_H'  
ad valorem duty 从价税；按值征税 Z(j"\d!y  
ad valorem duty system 从价税制 srPczVG*  
ad valorem fee 从价费 nQGl]2  
ad valorem tariff 从价关税 w*?SGW  
additional allowance 额外免税额 E7'  
additional amount for unexpired risk 未过期风险的额外款额 "C0?s7Y  
additional assessable profit 补加应评税利润 ES-V'[+jDy  
additional assessment 补加评税 Gj_7wP$  
additional commitment 额外承担 5(zdM)Y7  
additional commitment vote 额外承担拨款 9?X8H1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X)e#=w!fi3  
additional dependent parent allowance 供养父母额外免税额 {W+IUvn  
additional provision 额外拨款 BG|
m5f  
additional stamp duty 附加印花税 Qb%o%z?hee  
additional tax 补加税罚款；补加税款 r[?GO"ej5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k5M5bH',  
adjudged bankrupt 被裁定破产 GY>G}bfh  
adjudicated bankrupt 裁定破产人 Mj&G5R~_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |`ya+/ff+  
adjudication of bankruptcy 裁定破产；宣告破产 pf
Be24q  
adjudication of insolvency 裁定无力偿还债务 Hf/ZaBn  
adjusted actual 经调整的实数；调整后的实数 |\zzOfaO  
adjusted current assets 经调整的流动资产；调整后的流动资产 apOXcZ  
adjusted figure 经调整的数字；调整后的数额 K| dI'TnW  
adjusted liabilities 经调整的负债；调整后的负债 AH{#RD  
adjusted loss 经调整的亏损；调整后的亏损 '-U&S  
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 SR$ 'JGfp  
adjusted profit 经调整的利润；调整后的利润 xi51,y+(5  
adjusted surplus 经调整的盈余额；调整后的盈余额 3v@h&7<E  
adjusted value 经调整的价值；调整后的价值 SJB^dI**/d  
adjustment 调整；修订；理算〔保险〕 X=+|(A,BdY  
adjustment centre 调剂中心 u,V_j|(e  
adjustment lag 调整过程的时间差距；调整时差 V7b;q C'  
adjustment mechanism 调整机制 [#=IKsO'R6  
adjustment of loss 亏损调整 ]A;.}1'  
adjustment process 调整过程；调整程序 Y-UXr8  
adjustment range 调整幅度 (xfh 9=.  
administered exchange rate 受管制汇率 G9^xv