[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: [5s4Jp$+  
5vqh09-FB  
A share Ａ股；甲类股份 Q%^!j_#  
abatement of tax 减税；减扣免税额 J+0T8 ?A  
ABN AMRO Bank N.V. 荷兰银行 ttA0* >'  
above-the-line expenditure 线上项目支出；经常预算支出 P)&qy .+E0  
above-the-line receipt 线上项目收入；经常预算收入 |s*tRag  
ABSA Asia Limited 南非联合亚洲有限公司 R{S
N.%{;  
absolute change 绝对数值变更 RI-)Qx&!f  
absolute expenditure 实际开支 s N |7  
absolute guideline figure 绝对准则数字 "2J
2za  
absolute interest 绝对权益 ;\)N7SJ  
absolute order of discharge 绝对破产解除令 PvqG5-L~W  
absolute profit margin 绝对利润幅度 - 4nSiI  
absolute value 实值；绝对值 guWX$C-+1  
absolutely vested interest 绝对既得权益 R}Z2rbt  
absorbed cost 已吸收成本；已分摊成本 \ q=Bbfzv  
absorption 吸收；分摊；合并 CxJkT 2  
absorption rate 吸收率；摊配率；分摊率 wA7^  
ACB Finance Limited 亚洲商业财务有限公司 W>(p4m  
acceptable form of reciprocity 合理的互惠条件 zkmfu~_)  
acceptable rate 适当利率；适当汇率 4WZ"8  
acceptance agreement 承兑协议 ca!DZ%y  
acceptance for honour 参加承兑 n>:|K0u"  
acceptor 承兑人；接受人；受票人 C9%2}E3Z$)  
acceptor for honour 参加承兑人 +'QE-#%{=  
accident insurance 意外保险 yOXL19d@p_  
Accident Insurance Association of Hong Kong 香港意外保险公会 S| v")6  
accident insurance scheme 意外保险计划 sj\kp ni  
accident year basis 意外年度基准 Z^SF $+UN  
accommodation 通融；贷款 x^P~+(g  
accommodation bill 通融票据；空头票据 \S` |7JYW  
accommodation party 汇票代发人 Q=Y1kcTOn  
account balance 帐户余额；帐户结余 c6f[^Q%#j  
account book 帐簿 KJ;N
cUq  
account collected in advance 预收款项 l!YjDm{E  
account current book 往来帐簿 K"U[OZC`  
account of after-acquired property 事后取得的财产报告 m(?ZNtBQt  
account of defaulter 拖欠帐目 55]E<2't  
account payable 应付帐款 Y<EdFzle  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <\C/;  
account receivable 应收帐款 ~AbTbQ 3  
account receivable report 应收帐款报表 .cA'6J"Bm\  
account statement 结单；帐单；会计财务报表 h,%b>JFo  
account title 帐户名称；会计科目
25CO_  
accountant's report 会计师报告 EoD[,:*  
Accountant's Report Rules 会计师报告规则 etkKVr;Kv  
accounting and auditing procedure 会计与审计程序；会计与核数程序 AEr8^6  
Accounting Arrangements 《会计安排》 -cW'g  
accounting basis 会计基础 Dhy@!EO S  
accounting by Official Receiver 破产管理署署长呈交的帐目 {Wp5Ane  
Accounting Circular 《会计通告》 tWN hFQ'  
accounting class 会计类别 T.kQ] h2ZG  
accounting date 记帐日期；会计结算日期 1pT-PO3=  
accounting for money 款项核算 {#X]D~;s+  
Accounting Officer 会计主任 ?,0 5!]  
accounting period 会计报告期；会计期 kz+OUA@~  
accounting policy 会计政策；会计方针 #Kd^t=k  
accounting practice 会计惯例 ^ H )nQ  
accounting principle 会计准则 t
V5Uz&:b  
accounting record 会计记录 ?*h2:a$  
accounting report 会计报告 R#0Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 KaGG4?=V  
Accounting Society of China 中国会计学会 g<&n V>wF  
accounting statement 会计报表 s#*T(pY  
accounting system 会计制度；会计系统 :`w'}h7m  
accounting transaction 会计事项；帐务交易 {D9m>B3"{  
accounting treatment 会计处理 FG[YH5  
accounting year 会计年度 Yf=Puy}q  
accretion 增值；添加 i1E~F  
accrual 应计项目；应累算数目 fXJbC+  
accrual basis 应计制；权责发生制 }g\1JSJ%H  
accrual basis accounting 应计制会计；权责发生制会计 4C
l41a  
accrue 应累算；应计 q V+gQ  
accrued benefit 应累算利益 l[D5JnWxt  
accrued charges 应计费用 d}`Z| ex  
accrued cumulative preference share dividend 应累算的累积优先股股息 <B%s9Zy  
accrued expenses 应累算费用 ~p0M|  
accrued interest payable 应付利息；应计未付利息 |JD"iP:  
accrued interest receivable 应收利息；应计未收利息 jR[3{ Reo  
accrued right 累算权益 FhkS"y  
accruing profit 应累算的利润 q;<=MO/  
accumulated fiscal reserve 累积财政储备 QFS5P
Z  
accumulated profit 累积利润；滚存溢利 byW9]('e  
accumulated reserve 累积储备 tB i
16=  
accumulation of surplus income 累积收益盈余 qB0F9[U  
acquired assets 既得资产 Xi~%,~  
acquisition 收购；购置；取得 |)pRkn8x  
acquisition cost 购置成本 y$7vJl.uS/  
acquisition expenses 购置费用 3w-0IP]<  
acquisition of 100% interest 收购全部股权 X/l{E4Ex  
acquisition of control 取得控制权 2iJ)K rw  
acquisition of fixed assets 购置固定资产 g*& |Eq/  
acquisition of shell “买壳” 2sryhS'(H  
acquisition price 收购价 >m-VBo  
act of God 天灾 X>W2aDuEZ  
acting partner 执事合伙人 wG\ +C'&~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 lPywrTG0  
active partner 积极参与的合伙人 s.p4+KJ  
active trading 交投活跃 X?8EPCk  
actual circulation 实际流通 |\W9$V  
actual cost 实际成本 x]=s/+Y  
actual expenditure 实际开支；实际支出 5U gxuuP4  
actual income 实际入息；实际收入；实际收益 25zmde~ w  
actual market 现货市场 (WISf}[l;  
actual price 现货价；实际价格 $yA>
j (k4  
actual profit 实际利润 ^DWvzfj  
actual quotation 实盘；实际价位；实际报价 ?{ Rv/np=F  
actual year basis 按实际年度计算 
e2X\ll  
actuals 实货 [7btoo|P]  
actuarial investigation 精算调查 m@Vz42g~+  
actuarial principle 精算原则 &# ?2zbZ  
actuarial report 精算师报告 yDil  
Actuarial Society of Hong Kong 香港精算学会 oY K(=j  
actuarial valuation 精算师估值 ?b8  :  
actuary 精算师 Q2L>P<87T  
ad referendum agreement 暂定协议；有待覆核的协定 ^z%ShmM&LZ  
ad valorem duty 从价税；按值征税 p!OCF]r  
ad valorem duty system 从价税制 DNGXp5
I  
ad valorem fee 从价费 ,L.*95,  
ad valorem tariff 从价关税 Q,f~7IVX  
additional allowance 额外免税额 DQ86(4e*g#  
additional amount for unexpired risk 未过期风险的额外款额 Sl!#!FGI  
additional assessable profit 补加应评税利润 R|&Rq(ow"  
additional assessment 补加评税 fQkfU;5  
additional commitment 额外承担 l[AQyR1+/  
additional commitment vote 额外承担拨款 ?m(]@6qa  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jgW-&nK!  
additional dependent parent allowance 供养父母额外免税额 <U]!1  
additional provision 额外拨款 /qd5{%:  
additional stamp duty 附加印花税 s IE2a0+  
additional tax 补加税罚款；补加税款 RZgklEU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 T{"[Ih3Mbl  
adjudged bankrupt 被裁定破产 UK7pQt}9  
adjudicated bankrupt 裁定破产人 `Nnaw+<]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _-M27^\vV  
adjudication of bankruptcy 裁定破产；宣告破产 \|gE=5!Am=  
adjudication of insolvency 裁定无力偿还债务 /Z?$!u4I  
adjusted actual 经调整的实数；调整后的实数 &qjc+-r{l  
adjusted current assets 经调整的流动资产；调整后的流动资产 WCdl 25L#  
adjusted figure 经调整的数字；调整后的数额 QH d^?H*  
adjusted liabilities 经调整的负债；调整后的负债 2&,jO+BqE@  
adjusted loss 经调整的亏损；调整后的亏损 5Qh$>R4!"  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 2I|`j^  
adjusted profit 经调整的利润；调整后的利润 nqFJNK]a  
adjusted surplus 经调整的盈余额；调整后的盈余额 nZbINhls  
adjusted value 经调整的价值；调整后的价值 [qL{w&R  
adjustment 调整；修订；理算〔保险〕 0ap_tCY  
adjustment centre 调剂中心 Mjon++>Z  
adjustment lag 调整过程的时间差距；调整时差 I,lX;~xb  
adjustment mechanism 调整机制 'nMj<:0wlD  
adjustment of loss 亏损调整 @fc
-[pv  
adjustment process 调整过程；调整程序 q^w@l   
adjustment range 调整幅度
_u{z$;  
administered exchange rate 受管制汇率 [pRRBMho