[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: 51JB,}dGH}  
`LNhamp  
A share Ａ股；甲类股份 CIz0Gjtx6m  
abatement of tax 减税；减扣免税额 u7^( ?"x  
ABN AMRO Bank N.V. 荷兰银行 ~|9VVeE  
above-the-line expenditure 线上项目支出；经常预算支出 :_y!p  
above-the-line receipt 线上项目收入；经常预算收入 (BFwE@1"  
ABSA Asia Limited 南非联合亚洲有限公司 4e/!BGkAS  
absolute change 绝对数值变更 UOsK(mB  
absolute expenditure 实际开支 DI8<0.L  
absolute guideline figure 绝对准则数字 3
<Zp+rD  
absolute interest 绝对权益 {g#4E0.A!  
absolute order of discharge 绝对破产解除令 ) l$}plT4  
absolute profit margin 绝对利润幅度 p J_+n:_{  
absolute value 实值；绝对值 WPkKbF  
absolutely vested interest 绝对既得权益 g0bYO!gCr  
absorbed cost 已吸收成本；已分摊成本 ^~I@]5Pq  
absorption 吸收；分摊；合并 l 9 wO x  
absorption rate 吸收率；摊配率；分摊率 #GLW3}  
ACB Finance Limited 亚洲商业财务有限公司 |ZE^'e*k  
acceptable form of reciprocity 合理的互惠条件 Nf^<pT[*  
acceptable rate 适当利率；适当汇率 }^iqhUvT F  
acceptance agreement 承兑协议 |4g0@}nr+W  
acceptance for honour 参加承兑 S\h5 D2G;  
acceptor 承兑人；接受人；受票人 Y*$>d/E  
acceptor for honour 参加承兑人 ka!v(j{E  
accident insurance 意外保险 GLyPgZ`|  
Accident Insurance Association of Hong Kong 香港意外保险公会 vjS=ZinN"  
accident insurance scheme 意外保险计划 ;<N:!$p  
accident year basis 意外年度基准 H)i|?3Ip  
accommodation 通融；贷款 njf\fw_  
accommodation bill 通融票据；空头票据 9M;t4Um  
accommodation party 汇票代发人 ) jH`lY)1  
account balance 帐户余额；帐户结余 7dcR@v`c  
account book 帐簿 {@vnKyf^K  
account collected in advance 预收款项 6IG?t  
account current book 往来帐簿 >iae2W`
 
account of after-acquired property 事后取得的财产报告 chKK9SC+|  
account of defaulter 拖欠帐目 y7M{L8{0  
account payable 应付帐款 sa4w.9O1GS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >P:X\5Oj  
account receivable 应收帐款 ~<f[7dBv  
account receivable report 应收帐款报表 vo`&  
account statement 结单；帐单；会计财务报表 k1q/L|')  
account title 帐户名称；会计科目 IO)#O<  
accountant's report 会计师报告 a3<:F2=~\  
Accountant's Report Rules 会计师报告规则 >i,_qe?V:w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I7oA7@zv  
Accounting Arrangements 《会计安排》 Bj1%}B  
accounting basis 会计基础 ];LFv5"  
accounting by Official Receiver 破产管理署署长呈交的帐目 N o6!gZ1  
Accounting Circular 《会计通告》 ,< x/  
accounting class 会计类别 ]~I+d/k d  
accounting date 记帐日期；会计结算日期 az6&  
accounting for money 款项核算 7bzm5w@v  
Accounting Officer 会计主任 A,9JbX  
accounting period 会计报告期；会计期 Y@0'0  
accounting policy 会计政策；会计方针 ![\-J$  
accounting practice 会计惯例 ~2"hh$  
accounting principle 会计准则 +T$Olz  
accounting record 会计记录 80*hi)ux[  
accounting report 会计报告 cx$IWQf2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ={)85N  
Accounting Society of China 中国会计学会 3

NgXM  
accounting statement 会计报表 Bi:lC5d5?  
accounting system 会计制度；会计系统 kun/KY  
accounting transaction 会计事项；帐务交易 :J`@@H  
accounting treatment 会计处理 ::oFL#+  
accounting year 会计年度 Y=P*   
accretion 增值；添加 N s+g9+<A  
accrual 应计项目；应累算数目 ki9&AFs2X  
accrual basis 应计制；权责发生制 N $) G8  
accrual basis accounting 应计制会计；权责发生制会计 l~rj7f;  
accrue 应累算；应计 aDKb78 1d  
accrued benefit 应累算利益 8|i'~B FHs  
accrued charges 应计费用 . ,^WCyvq  
accrued cumulative preference share dividend 应累算的累积优先股股息 sQa;l]O:NC  
accrued expenses 应累算费用 ?eIb7O  
accrued interest payable 应付利息；应计未付利息 x,,y}_ YX  
accrued interest receivable 应收利息；应计未收利息 {*7MT}{(  
accrued right 累算权益 HU $"o6ap  
accruing profit 应累算的利润 f1MRmp-f'  
accumulated fiscal reserve 累积财政储备 HrBJi  
accumulated profit 累积利润；滚存溢利 'RMUjJ-!  
accumulated reserve 累积储备 %xg+UW }  
accumulation of surplus income 累积收益盈余 L/"};VI  
acquired assets 既得资产 (`.OS)&  
acquisition 收购；购置；取得 ep"[;$Eb  
acquisition cost 购置成本 g#J aw|N  
acquisition expenses 购置费用 h=7q;-@7  
acquisition of 100% interest 收购全部股权 @f-X/q]P  
acquisition of control 取得控制权 ST*h{:u&A  
acquisition of fixed assets 购置固定资产 N-M.O:p  
acquisition of shell “买壳”
kh W.  
acquisition price 收购价 a;HAuy`M x  
act of God 天灾 7Jf~Bn  
acting partner 执事合伙人 %e E^Y<@g  
active market 买卖活跃的市场；交投畅旺的市场；旺市 fg^25g'_  
active partner 积极参与的合伙人 %":3xj'EEI  
active trading 交投活跃 ?G,4N<]Nu  
actual circulation 实际流通 !DZ=`a?y  
actual cost 实际成本 egaX[j r  
actual expenditure 实际开支；实际支出 S}@7Z`  
actual income 实际入息；实际收入；实际收益 p R'J4~  
actual market 现货市场 N(&{~*YE  
actual price 现货价；实际价格 n[3z_QI  
actual profit 实际利润 PftK>,+,  
actual quotation 实盘；实际价位；实际报价 G?W:O{n3  
actual year basis 按实际年度计算 /f3/}x!po  
actuals 实货 KZ
ppQ0  
actuarial investigation 精算调查 ( C!p2f  
actuarial principle 精算原则 RQ,#TbAe  
actuarial report 精算师报告 u&:N`f  
Actuarial Society of Hong Kong 香港精算学会 3oCI1>k  
actuarial valuation 精算师估值 ipv5JD[  
actuary 精算师  Z1 D  
ad referendum agreement 暂定协议；有待覆核的协定 y]j.PT`Cw  
ad valorem duty 从价税；按值征税 g&$=Y7G  
ad valorem duty system 从价税制 VE )D4RL  
ad valorem fee 从价费 Q|(}rIWOQA  
ad valorem tariff 从价关税 &6x(
%o|  
additional allowance 额外免税额 P(D>4/f3"  
additional amount for unexpired risk 未过期风险的额外款额 WX&IQ@  
additional assessable profit 补加应评税利润 -zg*p&F  
additional assessment 补加评税 7Jn%XxHq  
additional commitment 额外承担 -n _Y.~  
additional commitment vote 额外承担拨款 H/D=$)3op  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P<]U  
additional dependent parent allowance 供养父母额外免税额 ?v2_7x&  
additional provision 额外拨款 [b++bCH3  
additional stamp duty 附加印花税 @>8(f#S%  
additional tax 补加税罚款；补加税款 ?2<) Jw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \*$^}8  
adjudged bankrupt 被裁定破产 qOo4T@t3  
adjudicated bankrupt 裁定破产人 sVFO&|
L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ._}}@V_/  
adjudication of bankruptcy 裁定破产；宣告破产 )4g_S?l=  
adjudication of insolvency 裁定无力偿还债务 UsE\p9mCuV  
adjusted actual 经调整的实数；调整后的实数 -<g9) CV5  
adjusted current assets 经调整的流动资产；调整后的流动资产 qed_PsI  
adjusted figure 经调整的数字；调整后的数额 CD`a-]6qA  
adjusted liabilities 经调整的负债；调整后的负债 ziM{2Fs>  
adjusted loss 经调整的亏损；调整后的亏损 'Ea3(OsuXn  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 !l 'n X  
adjusted profit 经调整的利润；调整后的利润 N^;lp<{6?  
adjusted surplus 经调整的盈余额；调整后的盈余额 '.Y,VJaL  
adjusted value 经调整的价值；调整后的价值 B"43o7C  
adjustment 调整；修订；理算〔保险〕 AzU:Dxr>.G  
adjustment centre 调剂中心 &f.5:u%{b  
adjustment lag 调整过程的时间差距；调整时差 Jq_\r'YE  
adjustment mechanism 调整机制 ?{J1&;j*  
adjustment of loss 亏损调整 eb_.@.a  
adjustment process 调整过程；调整程序 /$; Z ~^P  
adjustment range 调整幅度 }i+C)VUX   
administered exchange rate 受管制汇率 .O-)m' 5