[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: u>/Jb+  
1vdG \$  
A share Ａ股；甲类股份 6eb~Z6n&?  
abatement of tax 减税；减扣免税额 CW -[c  
ABN AMRO Bank N.V. 荷兰银行 M2I*_pI  
above-the-line expenditure 线上项目支出；经常预算支出 K94bM5O 1  
above-the-line receipt 线上项目收入；经常预算收入 f$qkb$?]}  
ABSA Asia Limited 南非联合亚洲有限公司 k:URP`w[X=  
absolute change 绝对数值变更 . f!dH  
absolute expenditure 实际开支 0cq <!{d  
absolute guideline figure 绝对准则数字 J3$@: S'  
absolute interest 绝对权益 8`_tnARIX  
absolute order of discharge 绝对破产解除令 51;[R8'w  
absolute profit margin 绝对利润幅度 biENRJQ.  
absolute value 实值；绝对值 gv1y%(`|n(  
absolutely vested interest 绝对既得权益 E] rBq_S  
absorbed cost 已吸收成本；已分摊成本 AWd,qldv  
absorption 吸收；分摊；合并 Y|buQQ|  
absorption rate 吸收率；摊配率；分摊率 Re*_Dt=r  
ACB Finance Limited 亚洲商业财务有限公司 g}pD%  
acceptable form of reciprocity 合理的互惠条件 ZS[Ut  
acceptable rate 适当利率；适当汇率 vRH2[{KQ9  
acceptance agreement 承兑协议 7"1]5\p^g  
acceptance for honour 参加承兑 \\;y W~  
acceptor 承兑人；接受人；受票人 WEtPIHruyt  
acceptor for honour 参加承兑人 AcHeZb8b  
accident insurance 意外保险 L_o/fTz4  
Accident Insurance Association of Hong Kong 香港意外保险公会 Mbn;~tY>  
accident insurance scheme 意外保险计划 M0$E_*  
accident year basis 意外年度基准 L3A2A  
accommodation 通融；贷款 U+zntB  
accommodation bill 通融票据；空头票据 qfjUJ/  
accommodation party 汇票代发人 k U0.:Gcc  
account balance 帐户余额；帐户结余 MaPI<kYQv  
account book 帐簿 kn/xt  
account collected in advance 预收款项 *K BaKS  
account current book 往来帐簿 3-'3w,  
account of after-acquired property 事后取得的财产报告 MjWxfW/  
account of defaulter 拖欠帐目 !(gSXe)*  
account payable 应付帐款 yCN?kH G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s6'=4gM  
account receivable 应收帐款 :(@P *"j  
account receivable report 应收帐款报表 <W+9h0c  
account statement 结单；帐单；会计财务报表 u60RuP&  
account title 帐户名称；会计科目 >dgz/n?:v  
accountant's report 会计师报告 P#D|CP/Cu  
Accountant's Report Rules 会计师报告规则 VfUHqdg-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]LEaoOecu  
Accounting Arrangements 《会计安排》 `YqXF=-  
accounting basis 会计基础 )?pnV":2Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 <@Vf:`a!P>  
Accounting Circular 《会计通告》 Vf<q-3q  
accounting class 会计类别 cL][ sI  
accounting date 记帐日期；会计结算日期 p$uPj*  
accounting for money 款项核算 Y[H769  
Accounting Officer 会计主任 V7.g,  
accounting period 会计报告期；会计期 \0vs93>?  
accounting policy 会计政策；会计方针 /nn~&OU  
accounting practice 会计惯例 K)5j  
accounting principle 会计准则 mxpj <^n}  
accounting record 会计记录 t#3_M=L  
accounting report 会计报告 R_\o`v5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _GrifGU\  
Accounting Society of China 中国会计学会 >|yP`m   
accounting statement 会计报表 w*&vH/D  
accounting system 会计制度；会计系统 t=9f:,I$  
accounting transaction 会计事项；帐务交易 dFA1nn6{  
accounting treatment 会计处理 y#th&YC_b  
accounting year 会计年度 -m@PqJF^  
accretion 增值；添加 pWq+`|l$  
accrual 应计项目；应累算数目 j=Izwt>   
accrual basis 应计制；权责发生制 `'&mO9,<-  
accrual basis accounting 应计制会计；权责发生制会计 - Ry+WS=  
accrue 应累算；应计 b%vIaP|]B  
accrued benefit 应累算利益 lRNm &3:-  
accrued charges 应计费用 paLPC&G  
accrued cumulative preference share dividend 应累算的累积优先股股息 53gLz_ ee  
accrued expenses 应累算费用 F-oe49p5e  
accrued interest payable 应付利息；应计未付利息 DR,7rT{$  
accrued interest receivable 应收利息；应计未收利息 *ra>Kl0   
accrued right 累算权益 g7a446QR\K  
accruing profit 应累算的利润 W)J MV  
accumulated fiscal reserve 累积财政储备 >^GV #z  
accumulated profit 累积利润；滚存溢利 V)l:fUm2  
accumulated reserve 累积储备 4 Y
v:\c  
accumulation of surplus income 累积收益盈余 ^;rjs|`K#  
acquired assets 既得资产 t 7o4 aBl"  
acquisition 收购；购置；取得 _>rM[\|X  
acquisition cost 购置成本 L#uU.U=  
acquisition expenses 购置费用 iy_Y!wZ{  
acquisition of 100% interest 收购全部股权 a2tEp+7?  
acquisition of control 取得控制权 "qd|!:bE  
acquisition of fixed assets 购置固定资产 H%gAgXHn  
acquisition of shell “买壳” @d^Z^H*Yv  
acquisition price 收购价 Em^~OM3U$q  
act of God 天灾 )Jdku}Pf  
acting partner 执事合伙人 :8hI3]9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3ce$eZE  
active partner 积极参与的合伙人 ^X}r ^  
active trading 交投活跃 0y+^{@lU  
actual circulation 实际流通 E}v8Q~A(  
actual cost 实际成本 `GdH ,:S>  
actual expenditure 实际开支；实际支出 K3M.ZRh\;`  
actual income 实际入息；实际收入；实际收益 yNowhh
 
actual market 现货市场 g e:a{L  
actual price 现货价；实际价格 ft1#f@b.  
actual profit 实际利润 6/5,n0  
actual quotation 实盘；实际价位；实际报价 xr7}@rq"U<  
actual year basis 按实际年度计算 BxjSo^n  
actuals 实货 ENIg_s4  
actuarial investigation 精算调查 BV:Ca34&  
actuarial principle 精算原则 iC
/*d  
actuarial report 精算师报告 ES AX}uF  
Actuarial Society of Hong Kong 香港精算学会 u~i
pB*Z f  
actuarial valuation 精算师估值 B^r?N-Z A  
actuary 精算师 )E*f30  
ad referendum agreement 暂定协议；有待覆核的协定 1*2ycf a  
ad valorem duty 从价税；按值征税 < kPNe>-f  
ad valorem duty system 从价税制 Z,e|L4&  
ad valorem fee 从价费 l`ZL^uT  
ad valorem tariff 从价关税 A|
S)cr8z  
additional allowance 额外免税额 ,?erAI  
additional amount for unexpired risk 未过期风险的额外款额 HbI{Xf[6LP  
additional assessable profit 补加应评税利润 < %Nf"p{K  
additional assessment 补加评税 ^4+NPk  
additional commitment 额外承担 GDSXBa*7  
additional commitment vote 额外承担拨款 "nCK%w=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #IvKI+"  
additional dependent parent allowance 供养父母额外免税额 'ia-h7QWS  
additional provision 额外拨款 I 9qFXvqL  
additional stamp duty 附加印花税 b4-g NF]Yt  
additional tax 补加税罚款；补加税款 +]A,fmI.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 g9|OhymB  
adjudged bankrupt 被裁定破产 2HmK['(  
adjudicated bankrupt 裁定破产人 KR?aL:RYb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "Gp Tmu?  
adjudication of bankruptcy 裁定破产；宣告破产 g:ky;-G8b  
adjudication of insolvency 裁定无力偿还债务 [0y,K{8t  
adjusted actual 经调整的实数；调整后的实数 [*p;+&+/ZM  
adjusted current assets 经调整的流动资产；调整后的流动资产 c-(RjQ~M5  
adjusted figure 经调整的数字；调整后的数额 L%/>Le}VX  
adjusted liabilities 经调整的负债；调整后的负债 U&1O  
adjusted loss 经调整的亏损；调整后的亏损 //BJaWq  
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 l`zhKj  
adjusted profit 经调整的利润；调整后的利润 #%@bZ f  
adjusted surplus 经调整的盈余额；调整后的盈余额 XYuX+&XW/  
adjusted value 经调整的价值；调整后的价值 (WC =om  
adjustment 调整；修订；理算〔保险〕 JX&]>#6|E  
adjustment centre 调剂中心 jq%<Z,rh  
adjustment lag 调整过程的时间差距；调整时差 ,HTwEq>-G  
adjustment mechanism 调整机制 }6\,kFc  
adjustment of loss 亏损调整 syW[uXNLZ  
adjustment process 调整过程；调整程序 N^$q;%
 
adjustment range 调整幅度 t2)uJN`a$X  
administered exchange rate 受管制汇率 klnNBo!