[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: Ql6ai  
j~,LoGuPh  
A share Ａ股；甲类股份 _:fO)gs|1  
abatement of tax 减税；减扣免税额 :+%h  
ABN AMRO Bank N.V. 荷兰银行 HHu7{,  
above-the-line expenditure 线上项目支出；经常预算支出 ~y-vKCp|  
above-the-line receipt 线上项目收入；经常预算收入 E;GR;i{t  
ABSA Asia Limited 南非联合亚洲有限公司 nTlv'_Y(  
absolute change 绝对数值变更 z kX-"}$8  
absolute expenditure 实际开支 M~{P',l*  
absolute guideline figure 绝对准则数字 >kDdWgRQ  
absolute interest 绝对权益 Rm\ '];  
absolute order of discharge 绝对破产解除令 rO?x/{;ai  
absolute profit margin 绝对利润幅度 |q.:hWYFpM  
absolute value 实值；绝对值 ;K
ZtW  
absolutely vested interest 绝对既得权益 8HRPJSO~g  
absorbed cost 已吸收成本；已分摊成本 cf[u%{ 6Y  
absorption 吸收；分摊；合并 QSs$   
absorption rate 吸收率；摊配率；分摊率 ^Mvsq)  
ACB Finance Limited 亚洲商业财务有限公司 eEriv@v  
acceptable form of reciprocity 合理的互惠条件 %[\Ft  
acceptable rate 适当利率；适当汇率 T m@1q!G  
acceptance agreement 承兑协议 ch,Zk )y:_  
acceptance for honour 参加承兑  \#+2;L  
acceptor 承兑人；接受人；受票人 |n6 Q  
acceptor for honour 参加承兑人 /@nRL  
accident insurance 意外保险 y!6:  
Accident Insurance Association of Hong Kong 香港意外保险公会 4{pemqS*  
accident insurance scheme 意外保险计划 @gqs4cg{f  
accident year basis 意外年度基准 nwZr3r  
accommodation 通融；贷款 6 XOu~+7  
accommodation bill 通融票据；空头票据 t{S{!SF4  
accommodation party 汇票代发人  ZV q  
account balance 帐户余额；帐户结余 #L IsL  
account book 帐簿 9X{nJ"  
account collected in advance 预收款项 X-N$+[#  
account current book 往来帐簿 gy
,TT<1)  
account of after-acquired property 事后取得的财产报告 R,5$ 0_]|+  
account of defaulter 拖欠帐目 `7qp\vYL  
account payable 应付帐款 e9_O/iN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,pa&he  
account receivable 应收帐款 })0 7u  
account receivable report 应收帐款报表 k-ex<el)#  
account statement 结单；帐单；会计财务报表 >wS:3$Q  
account title 帐户名称；会计科目 cJWfLD>2_!  
accountant's report 会计师报告 R5;eR(24G  
Accountant's Report Rules 会计师报告规则 (jE:Q2"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 FPUR0myCU  
Accounting Arrangements 《会计安排》 B%g:
Z  
accounting basis 会计基础 b`W'M:$  
accounting by Official Receiver 破产管理署署长呈交的帐目 d,rEEc Y  
Accounting Circular 《会计通告》 j]l}K*8(  
accounting class 会计类别 !>2\OSp!  
accounting date 记帐日期；会计结算日期 4d._Hd='  
accounting for money 款项核算 "`3^MvC  
Accounting Officer 会计主任 s^?sJUj  
accounting period 会计报告期；会计期 M7<#=pX&  
accounting policy 会计政策；会计方针 $E,DxDT  
accounting practice 会计惯例 rD U6 5j  
accounting principle 会计准则 .yfqS|
(  
accounting record 会计记录 V =aoB Z  
accounting report 会计报告 S}[:;p?F`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .n F  
Accounting Society of China 中国会计学会 ?M-8Fp3 +  
accounting statement 会计报表 >fj $wOq  
accounting system 会计制度；会计系统 -%V-'X5  
accounting transaction 会计事项；帐务交易 07"Oj9NlA  
accounting treatment 会计处理 s>``- ]3  
accounting year 会计年度 pL/.JzB  
accretion 增值；添加 U6'haPlOk%  
accrual 应计项目；应累算数目 "gikX/Co=  
accrual basis 应计制；权责发生制 >Wit"p  
accrual basis accounting 应计制会计；权责发生制会计 ~5!TV,>ls  
accrue 应累算；应计 g#%FY1xp  
accrued benefit 应累算利益 @gjdyz  
accrued charges 应计费用 W>wi;Gf#  
accrued cumulative preference share dividend 应累算的累积优先股股息 g7z9i[  
accrued expenses 应累算费用 ,Ve@=<  
accrued interest payable 应付利息；应计未付利息 0:+uw` %  
accrued interest receivable 应收利息；应计未收利息 {5IG3'  
accrued right 累算权益 Eg29|)qsz  
accruing profit 应累算的利润 N_k6UA9  
accumulated fiscal reserve 累积财政储备 0\ w[_H  
accumulated profit 累积利润；滚存溢利 'CO[s.03  
accumulated reserve 累积储备 Ry S{@
=si  
accumulation of surplus income 累积收益盈余 $(L7/
M  
acquired assets 既得资产 )9jQ
_  
acquisition 收购；购置；取得 U@5Z9/n{  
acquisition cost 购置成本 :Q L p`s  
acquisition expenses 购置费用 "jc)N46  
acquisition of 100% interest 收购全部股权 4 bzn^  
acquisition of control 取得控制权 `h3}"js  
acquisition of fixed assets 购置固定资产 j"u)
/A8*  
acquisition of shell “买壳” ;/q6^Nk3A  
acquisition price 收购价 v!h-h&p O7  
act of God 天灾 d@f2Vxe7  
acting partner 执事合伙人 ^|{fB,B  
active market 买卖活跃的市场；交投畅旺的市场；旺市 fToI,FA
 
active partner 积极参与的合伙人 _1c_TMh}9  
active trading 交投活跃 
eniR}  
actual circulation 实际流通 -86:PL(I"  
actual cost 实际成本 l4reG:uYG  
actual expenditure 实际开支；实际支出 l{o{=]x1  
actual income 实际入息；实际收入；实际收益 !D&MJThNy  
actual market 现货市场 [gp:nxyfQm  
actual price 现货价；实际价格 &E`Z_}~  
actual profit 实际利润 `#8R+c=$  
actual quotation 实盘；实际价位；实际报价 }/0dfes  
actual year basis 按实际年度计算 5w{pX1z1  
actuals 实货 Hbc&.W;g7[  
actuarial investigation 精算调查 H^:|`T|,  
actuarial principle 精算原则 -%) !XB  
actuarial report 精算师报告 iX6jvnJ:/  
Actuarial Society of Hong Kong 香港精算学会 (+ anTA=  
actuarial valuation 精算师估值 yP4.Z9  
actuary 精算师 W(4?#lA2W  
ad referendum agreement 暂定协议；有待覆核的协定 ea>\.D-S  
ad valorem duty 从价税；按值征税 'k Z1&_{  
ad valorem duty system 从价税制 _N';`wjDY  
ad valorem fee 从价费 <XrGr5=BV  
ad valorem tariff 从价关税 xumv I{  
additional allowance 额外免税额 Z x%@wH~  
additional amount for unexpired risk 未过期风险的额外款额 :]QxT8B  
additional assessable profit 补加应评税利润 dKpa5f7  
additional assessment 补加评税 g"?D>}@=  
additional commitment 额外承担 ZUW>{'[K  
additional commitment vote 额外承担拨款 yvisoZX  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1tz .e\  
additional dependent parent allowance 供养父母额外免税额 3*2pacHpE  
additional provision 额外拨款 }
l!_m.#e  
additional stamp duty 附加印花税 Yb{t!KL  
additional tax 补加税罚款；补加税款 S9oGf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &~f_1<  
adjudged bankrupt 被裁定破产 pP
pnO  
adjudicated bankrupt 裁定破产人 7"i*J6y*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *S_Iza #&x  
adjudication of bankruptcy 裁定破产；宣告破产 ;}'<`(f&nX  
adjudication of insolvency 裁定无力偿还债务 D+""o"%  
adjusted actual 经调整的实数；调整后的实数 S6tH!Z=(g  
adjusted current assets 经调整的流动资产；调整后的流动资产 <U pjAuG8  
adjusted figure 经调整的数字；调整后的数额 VW`=9T5%@  
adjusted liabilities 经调整的负债；调整后的负债 L]<4{8H.  
adjusted loss 经调整的亏损；调整后的亏损 \hN2w]e  
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 Uk\U*\.  
adjusted profit 经调整的利润；调整后的利润 8:fiO|~%  
adjusted surplus 经调整的盈余额；调整后的盈余额 $7d"9s\$"  
adjusted value 经调整的价值；调整后的价值 /
z:K#  
adjustment 调整；修订；理算〔保险〕 :XZ pnjj  
adjustment centre 调剂中心 ".D +# 2Kl  
adjustment lag 调整过程的时间差距；调整时差 #?6RoFgMe  
adjustment mechanism 调整机制 hiHp@"l<  
adjustment of loss 亏损调整 ^T,cXpx|  
adjustment process 调整过程；调整程序 Dx'e+Bm  
adjustment range 调整幅度 >K%x44|  
administered exchange rate 受管制汇率 nTKfwIeg5