[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: Bm2}\KOI  
,vHX>)M|  
A share Ａ股；甲类股份 A~%g"  
abatement of tax 减税；减扣免税额 "O"^\f  
ABN AMRO Bank N.V. 荷兰银行 d}^:E  
above-the-line expenditure 线上项目支出；经常预算支出 SFm.<^6  
above-the-line receipt 线上项目收入；经常预算收入 o@Cn
_p^X  
ABSA Asia Limited 南非联合亚洲有限公司 oM? C62g\  
absolute change 绝对数值变更 AS/\IHZ\  
absolute expenditure 实际开支 LRLhS<9  
absolute guideline figure 绝对准则数字 {f6A[ZO;J  
absolute interest 绝对权益 Vq;{+j(  
absolute order of discharge 绝对破产解除令 ES2d9/]p-  
absolute profit margin 绝对利润幅度 3GuMiht5  
absolute value 实值；绝对值 wft:eQ  
absolutely vested interest 绝对既得权益 *+1"S ]YF  
absorbed cost 已吸收成本；已分摊成本 *T}dv)8  
absorption 吸收；分摊；合并 d}6AHS[  
absorption rate 吸收率；摊配率；分摊率 XDv7#Tv_wv  
ACB Finance Limited 亚洲商业财务有限公司 $=6 kh+n@  
acceptable form of reciprocity 合理的互惠条件 HS| g   
acceptable rate 适当利率；适当汇率 ysw6hVb  
acceptance agreement 承兑协议 J*W;{Vty  
acceptance for honour 参加承兑 D9pxe qf+=  
acceptor 承兑人；接受人；受票人 bI6V &Dd  
acceptor for honour 参加承兑人 |^&2zyUj/  
accident insurance 意外保险 VIlQzM;%^  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]|\>O5eeu  
accident insurance scheme 意外保险计划 2H32wpY ,l  
accident year basis 意外年度基准 GE|^ryh  
accommodation 通融；贷款 ^9m]KEucd7  
accommodation bill 通融票据；空头票据 JKu6+V jO  
accommodation party 汇票代发人 iLQt9Hyk  
account balance 帐户余额；帐户结余 Z ysUz  
account book 帐簿 oXZ@*   
account collected in advance 预收款项 ~bm2_/RL  
account current book 往来帐簿 l Ib >t  
account of after-acquired property 事后取得的财产报告 C&#KdvN/r  
account of defaulter 拖欠帐目 EKJc)|8  
account payable 应付帐款 9p0HFri[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 '_yk_[/  
account receivable 应收帐款 1'._SMP  
account receivable report 应收帐款报表 _xZb;PbFE  
account statement 结单；帐单；会计财务报表 sN \}Q#:8  
account title 帐户名称；会计科目 Ss#{K;  
accountant's report 会计师报告 J$=b&$I(  
Accountant's Report Rules 会计师报告规则 E/Gs',Y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 o\V4qekk  
Accounting Arrangements 《会计安排》 LW8{a&  
accounting basis 会计基础 Y_iF$m/R  
accounting by Official Receiver 破产管理署署长呈交的帐目 #__'U6 `(  
Accounting Circular 《会计通告》 dUVTQ18F  
accounting class 会计类别 6"c!tJc7j  
accounting date 记帐日期；会计结算日期 @42lpreT  
accounting for money 款项核算 !/ q&0a  
Accounting Officer 会计主任 ,IX4Zo"a  
accounting period 会计报告期；会计期 ba:du |Ec  
accounting policy 会计政策；会计方针 [Kj#KJxy  
accounting practice 会计惯例 q8yJW-GA   
accounting principle 会计准则
VlXy&oZ  
accounting record 会计记录 Env}gCX  
accounting report 会计报告 ]KPg=@Q/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vh{1u  
Accounting Society of China 中国会计学会 aNf3 R;*  
accounting statement 会计报表 lNnbd?D8  
accounting system 会计制度；会计系统 f#-T%jqnK  
accounting transaction 会计事项；帐务交易 4Fc1'  
accounting treatment 会计处理 DB=cc  
accounting year 会计年度 vT<wd
#  
accretion 增值；添加 `U>b6{K  
accrual 应计项目；应累算数目 Vy*Z"k  
accrual basis 应计制；权责发生制 5v-;*  
accrual basis accounting 应计制会计；权责发生制会计 Dve5m=  
accrue 应累算；应计 1|$Rzt%ge  
accrued benefit 应累算利益 RloPP  
accrued charges 应计费用 AS-t][m#  
accrued cumulative preference share dividend 应累算的累积优先股股息 F[giq1#  
accrued expenses 应累算费用 (ZR"O8  
accrued interest payable 应付利息；应计未付利息 &!aLOx*3`  
accrued interest receivable 应收利息；应计未收利息 Tk=3"y+u[  
accrued right 累算权益 YU"\ Wd[  
accruing profit 应累算的利润 |(8h:g  
accumulated fiscal reserve 累积财政储备 [5d][1=  
accumulated profit 累积利润；滚存溢利 ZpBH;{.,  
accumulated reserve 累积储备 J]YN2{(x  
accumulation of surplus income 累积收益盈余 OmuZ0@.  
acquired assets 既得资产 5}aC'j\  
acquisition 收购；购置；取得 Wb(0Szk;  
acquisition cost 购置成本 I%WK*AORM  
acquisition expenses 购置费用 %*; 8m'  
acquisition of 100% interest 收购全部股权 9 3I9`!e  
acquisition of control 取得控制权 fmN)~-DV9`  
acquisition of fixed assets 购置固定资产 JF=ABJ=  
acquisition of shell “买壳” O lIH0  
acquisition price 收购价 6spk*
 8e  
act of God 天灾 C)kQi2T  
acting partner 执事合伙人 'GoeVq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 31;T$5v1  
active partner 积极参与的合伙人 uzA'D~)P  
active trading 交投活跃 W5uI(rS<6  
actual circulation 实际流通 V2* |j8|  
actual cost 实际成本 +W4g:bB1  
actual expenditure 实际开支；实际支出 {j@)sDMX  
actual income 实际入息；实际收入；实际收益 wLSYzz  
actual market 现货市场 6-YR'ikU  
actual price 现货价；实际价格 *<j@+Ch  
actual profit 实际利润 3k0%H]wt  
actual quotation 实盘；实际价位；实际报价 T#f@8 -XUE  
actual year basis 按实际年度计算 \Y 4Z Q"0Q  
actuals 实货 n?tAa|_  
actuarial investigation 精算调查 1"6k5wrIA  
actuarial principle 精算原则 LK5H~FK  
actuarial report 精算师报告 F}[;ytmUS  
Actuarial Society of Hong Kong 香港精算学会 x)5v8kgf  
actuarial valuation 精算师估值 PFw"ICs  
actuary 精算师 Jjq%cA  
ad referendum agreement 暂定协议；有待覆核的协定 B+sqEj-  
ad valorem duty 从价税；按值征税 [SvwJIJJ  
ad valorem duty system 从价税制 ?{IvA:   
ad valorem fee 从价费 MF(~!SOIG  
ad valorem tariff 从价关税 WcG&W>  
additional allowance 额外免税额 jG :R\D}0  
additional amount for unexpired risk 未过期风险的额外款额 F'*&-l  
additional assessable profit 补加应评税利润 0G 1o3[F  
additional assessment 补加评税 v[ '5X  
additional commitment 额外承担 *xC '  
additional commitment vote 额外承担拨款 4BtdN-T}b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O~xmz!?=  
additional dependent parent allowance 供养父母额外免税额 #^V"=RbD  
additional provision 额外拨款 4et#Q  
additional stamp duty 附加印花税 ufPQ~,.  
additional tax 补加税罚款；补加税款 SLo/7 $rct  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =h;!#ZC  
adjudged bankrupt 被裁定破产 QD~`UJe>  
adjudicated bankrupt 裁定破产人 'a*IZb-M  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =S
nR9In  
adjudication of bankruptcy 裁定破产；宣告破产 xGA0] _  
adjudication of insolvency 裁定无力偿还债务 \&90$>h  
adjusted actual 经调整的实数；调整后的实数 ;N|>pSzmL  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^IYN"yX_  
adjusted figure 经调整的数字；调整后的数额 /B7 GH5  
adjusted liabilities 经调整的负债；调整后的负债 G#v7-&Yl6  
adjusted loss 经调整的亏损；调整后的亏损 # GGmA.  
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 7:%K-LeaQu  
adjusted profit 经调整的利润；调整后的利润 K gX)fj  
adjusted surplus 经调整的盈余额；调整后的盈余额 n9Yk;D2  
adjusted value 经调整的价值；调整后的价值 m`"s$\fah  
adjustment 调整；修订；理算〔保险〕 )O Cr6 UR  
adjustment centre 调剂中心 Nb1la
wC  
adjustment lag 调整过程的时间差距；调整时差 <i|+p1t  
adjustment mechanism 调整机制
u<zDZ{jt)  
adjustment of loss 亏损调整 W~FA9Jd'Z  
adjustment process 调整过程；调整程序 ^D
|c  
adjustment range 调整幅度 {IvCe0`  
administered exchange rate 受管制汇率 Wg1WY}zG