[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: ;`j/D@H  
Ol@ _(U  
A share Ａ股；甲类股份 FY'dJY3O  
abatement of tax 减税；减扣免税额 <z)m%*lvU  
ABN AMRO Bank N.V. 荷兰银行 VG@};dwbz*  
above-the-line expenditure 线上项目支出；经常预算支出 ERMa# L  
above-the-line receipt 线上项目收入；经常预算收入 |\9TvN^$`  
ABSA Asia Limited 南非联合亚洲有限公司 '+y_\  
absolute change 绝对数值变更 )}lRd#V  
absolute expenditure 实际开支
"MO psb,  
absolute guideline figure 绝对准则数字 iz^qR={bW  
absolute interest 绝对权益 msx-O=4g  
absolute order of discharge 绝对破产解除令 OM83S|1s  
absolute profit margin 绝对利润幅度 J.
/d!an  
absolute value 实值；绝对值 MDa7 B +4  
absolutely vested interest 绝对既得权益 @cvP0A  
absorbed cost 已吸收成本；已分摊成本 ]`o!1(GA  
absorption 吸收；分摊；合并 Z*!O:/B  
absorption rate 吸收率；摊配率；分摊率 Kx`/\u=/  
ACB Finance Limited 亚洲商业财务有限公司 hsNWqk qys  
acceptable form of reciprocity 合理的互惠条件 'S4)?Z  
acceptable rate 适当利率；适当汇率 al^!,ykc  
acceptance agreement 承兑协议 Ty4S~ClO#'  
acceptance for honour 参加承兑 .TB"eUy  
acceptor 承兑人；接受人；受票人 @R6 ttx  
acceptor for honour 参加承兑人 h1D?=M\9  
accident insurance 意外保险 9(_{ `2R8  
Accident Insurance Association of Hong Kong 香港意外保险公会 3z =^(Y  
accident insurance scheme 意外保险计划 I[Ic$ta  
accident year basis 意外年度基准 !X^Ce)1K  
accommodation 通融；贷款 n(ir[w#,]"  
accommodation bill 通融票据；空头票据 s95F#>dr  
accommodation party 汇票代发人 W[''Cc.  
account balance 帐户余额；帐户结余 oy.[+EI`|  
account book 帐簿 -yH,5vD  
account collected in advance 预收款项 @tUoD>f  
account current book 往来帐簿 ^q[gx
uL_  
account of after-acquired property 事后取得的财产报告 Xz{~3ih  
account of defaulter 拖欠帐目 Q(7ob}+jQ  
account payable 应付帐款 [:;# ]?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7{kP}?  
account receivable 应收帐款 Sr Ca3PA  
account receivable report 应收帐款报表 K >tf,  
account statement 结单；帐单；会计财务报表 7 h=QW5  
account title 帐户名称；会计科目 / 8ynvhF#  
accountant's report 会计师报告 dbdM"z4  
Accountant's Report Rules 会计师报告规则 'o4p#`R:8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Jl<ns,Zg  
Accounting Arrangements 《会计安排》 "9y( }   
accounting basis 会计基础 ~eh0[mF^]  
accounting by Official Receiver 破产管理署署长呈交的帐目 <O~WB  
Accounting Circular 《会计通告》 k)\gWPH  
accounting class 会计类别 (#\pQ51  
accounting date 记帐日期；会计结算日期 =6 r:A<F!n  
accounting for money 款项核算 @J'YV{]  
Accounting Officer 会计主任 q?j|K|%   
accounting period 会计报告期；会计期 uBnoQ~Qd[z  
accounting policy 会计政策；会计方针 fRZ KEIyk  
accounting practice 会计惯例 D/(CU#i"  
accounting principle 会计准则 =Ufr^naA  
accounting record 会计记录 ]2SF9p_  
accounting report 会计报告
m"2d$vro"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k\)Cw  
Accounting Society of China 中国会计学会 vXj<  
accounting statement 会计报表 L5fuM
]G`  
accounting system 会计制度；会计系统 _s.;eHp,  
accounting transaction 会计事项；帐务交易 s Kicn5  
accounting treatment 会计处理 n]Li->1  
accounting year 会计年度 ;T+pu>)  
accretion 增值；添加 ]B\H
~Kn  
accrual 应计项目；应累算数目 =duks\)O  
accrual basis 应计制；权责发生制 is^pgKX  
accrual basis accounting 应计制会计；权责发生制会计 yl&UM qI(  
accrue 应累算；应计 '\q f^?9  
accrued benefit 应累算利益 yzsab ^]  
accrued charges 应计费用 m#e 3%150{  
accrued cumulative preference share dividend 应累算的累积优先股股息 ? zDa=7 J  
accrued expenses 应累算费用 2{,n_w?Wy  
accrued interest payable 应付利息；应计未付利息 xG2F!WeF  
accrued interest receivable 应收利息；应计未收利息 X|LxV]  
accrued right 累算权益
z;\dL  
accruing profit 应累算的利润 v4/-b4ET  
accumulated fiscal reserve 累积财政储备 U977#MXf  
accumulated profit 累积利润；滚存溢利 ~ Hy, 7  
accumulated reserve 累积储备 @Yw,nQE)b  
accumulation of surplus income 累积收益盈余 K*-@Q0"KM{  
acquired assets 既得资产 7Cqcb>\X  
acquisition 收购；购置；取得 o(kM9G|  
acquisition cost 购置成本 O\KQl0*l\\  
acquisition expenses 购置费用 $(pF;_W  
acquisition of 100% interest 收购全部股权 Y5q3T`xE  
acquisition of control 取得控制权 }R4c  
acquisition of fixed assets 购置固定资产 Z"-L[2E/{!  
acquisition of shell “买壳” 6vKS".4C  
acquisition price 收购价 7Z,op c  
act of God 天灾 wN-i?Ek0;  
acting partner 执事合伙人 !9iGg*0dx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Q _iO(qu 6  
active partner 积极参与的合伙人 =WZqQq{  
active trading 交投活跃
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actual circulation 实际流通 |R/.r_x,V?  
actual cost 实际成本 ">81J5qgd  
actual expenditure 实际开支；实际支出 Os%n{_#8  
actual income 实际入息；实际收入；实际收益 -f1k0QwL  
actual market 现货市场 ,Tagj`@bHc  
actual price 现货价；实际价格 "t=hzn"~%  
actual profit 实际利润 pv!oz2w1  
actual quotation 实盘；实际价位；实际报价 HmmS(fU  
actual year basis 按实际年度计算 d5 Edu44  
actuals 实货 6R;3%-D  
actuarial investigation 精算调查 7xo4-fIuT  
actuarial principle 精算原则 Ty(@+M~-  
actuarial report 精算师报告 BKa- k!  
Actuarial Society of Hong Kong 香港精算学会 S8Fmy1#  
actuarial valuation 精算师估值 LA3<=R]  
actuary 精算师 lfsqC};#\  
ad referendum agreement 暂定协议；有待覆核的协定 2I1uX&g  
ad valorem duty 从价税；按值征税 '|>9C^E9X  
ad valorem duty system 从价税制 0 H_!Kg  
ad valorem fee 从价费 <+#oBN  
ad valorem tariff 从价关税 c?2MBtnu  
additional allowance 额外免税额 4M&`$Wim  
additional amount for unexpired risk 未过期风险的额外款额 S/ywA9~3Q  
additional assessable profit 补加应评税利润 )2q ~u%9n  
additional assessment 补加评税 qB]i 6*  
additional commitment 额外承担 $*a'84-5G-  
additional commitment vote 额外承担拨款 HS>f1 !  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 nP~({:l8X  
additional dependent parent allowance 供养父母额外免税额 RF!a//  
additional provision 额外拨款 `p kMN  
additional stamp duty 附加印花税 hG~reVNf  
additional tax 补加税罚款；补加税款 |wE3UWsy  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 yqXH:757~  
adjudged bankrupt 被裁定破产 x]mxD|?f  
adjudicated bankrupt 裁定破产人 3ss6_xd+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费  h_d+$W5  
adjudication of bankruptcy 裁定破产；宣告破产 'V+
dBt3  
adjudication of insolvency 裁定无力偿还债务 wu9=N ^x  
adjusted actual 经调整的实数；调整后的实数 _lK Zmhi  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]&~]#vB#  
adjusted figure 经调整的数字；调整后的数额 lOwS&4UT  
adjusted liabilities 经调整的负债；调整后的负债 6pOx'u>h+  
adjusted loss 经调整的亏损；调整后的亏损 i|)Su
4Dw  
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 mnk"Vr` L  
adjusted profit 经调整的利润；调整后的利润 q}BzyC=:n  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]{~NO{0@Y  
adjusted value 经调整的价值；调整后的价值 hd V1nS$  
adjustment 调整；修订；理算〔保险〕
e}VBRvr  
adjustment centre 调剂中心 2O"P
2(1}v  
adjustment lag 调整过程的时间差距；调整时差 kU-t7'?4  
adjustment mechanism 调整机制 :4S%'d7  
adjustment of loss 亏损调整 -F"QEL#   
adjustment process 调整过程；调整程序 v4miU;|\  
adjustment range 调整幅度 C${S^v  
administered exchange rate 受管制汇率 Z}A%=Z\/3