[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: sM$g
fFx  
2dUVHu= +  
A share Ａ股；甲类股份 pv #uLo  
abatement of tax 减税；减扣免税额 N++ jI(  
ABN AMRO Bank N.V. 荷兰银行 98AX=%8  
above-the-line expenditure 线上项目支出；经常预算支出 TwZASn]o  
above-the-line receipt 线上项目收入；经常预算收入 4
tv}V:EO  
ABSA Asia Limited 南非联合亚洲有限公司 V"{+cPBO)  
absolute change 绝对数值变更 o:irwfArv  
absolute expenditure 实际开支 DYKJVn7w  
absolute guideline figure 绝对准则数字 NWq>Z!x`  
absolute interest 绝对权益 0kdPr:B Q0  
absolute order of discharge 绝对破产解除令 qFD#D_O6  
absolute profit margin 绝对利润幅度 kLw
07&H  
absolute value 实值；绝对值 io{uN/!X_J  
absolutely vested interest 绝对既得权益 1^4z/<ZWm  
absorbed cost 已吸收成本；已分摊成本 ni$S@0  
absorption 吸收；分摊；合并 3 A(sT}  
absorption rate 吸收率；摊配率；分摊率 (d2|r)O  
ACB Finance Limited 亚洲商业财务有限公司 >u:t2DxE  
acceptable form of reciprocity 合理的互惠条件 ;>duY\$<  
acceptable rate 适当利率；适当汇率 Rg!Fu  
acceptance agreement 承兑协议 *6trK`tx^  
acceptance for honour 参加承兑 P:gN"f6  
acceptor 承兑人；接受人；受票人 uYv"5U]MFv  
acceptor for honour 参加承兑人 [spJ%AhV  
accident insurance 意外保险 ~\^h;A'3  
Accident Insurance Association of Hong Kong 香港意外保险公会 r)G^V&9 6  
accident insurance scheme 意外保险计划 udV.$N  
accident year basis 意外年度基准 W%xg;uzp  
accommodation 通融；贷款 >5Rcj(-&l  
accommodation bill 通融票据；空头票据 ;Xw'WMb*=  
accommodation party 汇票代发人 Qw m#6{5  
account balance 帐户余额；帐户结余 SXW8p>1Jw  
account book 帐簿 x!08FL)  
account collected in advance 预收款项 VdZmrq;?/  
account current book 往来帐簿 1k *gbXb  
account of after-acquired property 事后取得的财产报告 l12_&o"C~  
account of defaulter 拖欠帐目 [?vn>  
account payable 应付帐款 Gx]J6Z8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i,Q{Z@,  
account receivable 应收帐款 e)WpqaI  
account receivable report 应收帐款报表 "#a_--"k9  
account statement 结单；帐单；会计财务报表 5D32d1A  
account title 帐户名称；会计科目 Rt[zZv  
accountant's report 会计师报告 c3># .NP_  
Accountant's Report Rules 会计师报告规则 d }" Dp  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]H4T80wm&  
Accounting Arrangements 《会计安排》 dBKceL v  
accounting basis 会计基础 2$MIA?
A"Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 >+ZG{'!j  
Accounting Circular 《会计通告》 mrzrQ@sN  
accounting class 会计类别 ,(6U3W*bu  
accounting date 记帐日期；会计结算日期 _ZnVQ,zY  
accounting for money 款项核算 +x3T^G  
Accounting Officer 会计主任 0?tn.<'B8T  
accounting period 会计报告期；会计期 LyRU2A  
accounting policy 会计政策；会计方针 d3$&I==;:  
accounting practice 会计惯例 wap@q6fz<  
accounting principle 会计准则 fJb<<6C  
accounting record 会计记录 sMq*X^z )?  
accounting report 会计报告 }T}9AQ}|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B~o;,}  
Accounting Society of China 中国会计学会 %YI Xk1  
accounting statement 会计报表 &3SQVOW ~T  
accounting system 会计制度；会计系统 vT#$`M<  
accounting transaction 会计事项；帐务交易 kXmnLxhS/  
accounting treatment 会计处理 |,&5.|E 7  
accounting year 会计年度 lm?1 K: +[  
accretion 增值；添加 <F=U(WWn9  
accrual 应计项目；应累算数目  f:_\S  
accrual basis 应计制；权责发生制 q\P"AlpC!  
accrual basis accounting 应计制会计；权责发生制会计 :jol Nl|a  
accrue 应累算；应计 .KA){_jBp  
accrued benefit 应累算利益 dA`.  
accrued charges 应计费用 x2|YrkGv  
accrued cumulative preference share dividend 应累算的累积优先股股息 '8Q:}{  
accrued expenses 应累算费用  Fo=hL  
accrued interest payable 应付利息；应计未付利息 CMm:Vea  
accrued interest receivable 应收利息；应计未收利息 cH&-/|N  
accrued right 累算权益 z"b}V01F#  
accruing profit 应累算的利润 Hqel1J  
accumulated fiscal reserve 累积财政储备 r+}5;fQJ  
accumulated profit 累积利润；滚存溢利 f__r" N  
accumulated reserve 累积储备 (~R[K,G  
accumulation of surplus income 累积收益盈余 1e8J-Nkj  
acquired assets 既得资产 y|BRAk&n  
acquisition 收购；购置；取得 1^*M*>&d<  
acquisition cost 购置成本 ;^9Ao>(?y  
acquisition expenses 购置费用 7fVlA"x  
acquisition of 100% interest 收购全部股权 2{v$GFc/  
acquisition of control 取得控制权 HAHv^  
acquisition of fixed assets 购置固定资产 w"Q6'/P  
acquisition of shell “买壳” K8sgeX|  
acquisition price 收购价 QJL%J  
act of God 天灾 hPs7mnSW  
acting partner 执事合伙人
%Ts6M,Fpp  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \GL!x 7s1A  
active partner 积极参与的合伙人 $*035f  
active trading 交投活跃 F__j]}?  
actual circulation 实际流通 Op&i6V}<s  
actual cost 实际成本 =*VKp{5=  
actual expenditure 实际开支；实际支出 dE<}X7J%  
actual income 实际入息；实际收入；实际收益 7~2b4"&
 
actual market 现货市场 8n.sg({g  
actual price 现货价；实际价格 As$:V<Z  
actual profit 实际利润 He#5d!cf:M  
actual quotation 实盘；实际价位；实际报价 V &K:~[M  
actual year basis 按实际年度计算 WOW:$.VO^  
actuals 实货 W| z djb  
actuarial investigation 精算调查 ,t`u3yk
h  
actuarial principle 精算原则  O "jX|5  
actuarial report 精算师报告 2S~cW./#fX  
Actuarial Society of Hong Kong 香港精算学会 qq%\  
actuarial valuation 精算师估值 aZ[ aZU  
actuary 精算师 hL1q9%  
ad referendum agreement 暂定协议；有待覆核的协定 I7b_dJD;*  
ad valorem duty 从价税；按值征税 .AIlv^:|U  
ad valorem duty system 从价税制 ,_STt)  
ad valorem fee 从价费 'y
(;:Kc  
ad valorem tariff 从价关税 9~ bl  
additional allowance 额外免税额 cR/-FR  
additional amount for unexpired risk 未过期风险的额外款额 OLThi[Yn  
additional assessable profit 补加应评税利润 B0_[bQoc1  
additional assessment 补加评税 [^rT: %Z  
additional commitment 额外承担 <Yzk]98W5.  
additional commitment vote 额外承担拨款 ra="4T$va  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5XK}8\  
additional dependent parent allowance 供养父母额外免税额 ' }G !D  
additional provision 额外拨款 huMNt6P[  
additional stamp duty 附加印花税 BoJYP  
additional tax 补加税罚款；补加税款 vdwh59W  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 f}jo18z%  
adjudged bankrupt 被裁定破产 J^}w,r*=  
adjudicated bankrupt 裁定破产人 9ANC,+0p  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 AOT +4*)%  
adjudication of bankruptcy 裁定破产；宣告破产 4NY00d/R  
adjudication of insolvency 裁定无力偿还债务 .T*K4m{b0  
adjusted actual 经调整的实数；调整后的实数 j"F
X ?|4  
adjusted current assets 经调整的流动资产；调整后的流动资产
.AEOf0t  
adjusted figure 经调整的数字；调整后的数额 jwm2ZJ
W  
adjusted liabilities 经调整的负债；调整后的负债 + 9vd(
c  
adjusted loss 经调整的亏损；调整后的亏损 ttazY#  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 !ke_?+8sY  
adjusted profit 经调整的利润；调整后的利润 K+3dwQo  
adjusted surplus 经调整的盈余额；调整后的盈余额 c$X0C&m  
adjusted value 经调整的价值；调整后的价值 t`PA85.|d  
adjustment 调整；修订；理算〔保险〕 eBZa9X$  
adjustment centre 调剂中心 H+^93  
adjustment lag 调整过程的时间差距；调整时差 L0v& m  
adjustment mechanism 调整机制 ]_cBd)3P}  
adjustment of loss 亏损调整 'ZyHp=RN)  
adjustment process 调整过程；调整程序 BUH~aV  
adjustment range 调整幅度 L@ ,-V  
administered exchange rate 受管制汇率 7@[3]c<=