[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: lU^;Z6f  
,B(7\  
A share Ａ股；甲类股份 7'-L p@an  
abatement of tax 减税；减扣免税额 r)9Dy,  
ABN AMRO Bank N.V. 荷兰银行 PjT=$]  
above-the-line expenditure 线上项目支出；经常预算支出 -!;l~#K=  
above-the-line receipt 线上项目收入；经常预算收入 @l1  
ABSA Asia Limited 南非联合亚洲有限公司 {Sl57!U5  
absolute change 绝对数值变更 n,HE0Zn]Y_  
absolute expenditure 实际开支 5ercD  
absolute guideline figure 绝对准则数字 heaRX4  
absolute interest 绝对权益 w~_;
yQ  
absolute order of discharge 绝对破产解除令 J`q]6qf#  
absolute profit margin 绝对利润幅度 > oA?6x  
absolute value 实值；绝对值 [3l*F  
absolutely vested interest 绝对既得权益 6$a$K,dZ  
absorbed cost 已吸收成本；已分摊成本 9`jcC-;iv  
absorption 吸收；分摊；合并 8(.mt/MR
 
absorption rate 吸收率；摊配率；分摊率 K3uG2g(>2  
ACB Finance Limited 亚洲商业财务有限公司 RCTQhTy=  
acceptable form of reciprocity 合理的互惠条件 )#a[-.OI  
acceptable rate 适当利率；适当汇率 Nw&!}#m  
acceptance agreement 承兑协议 CycUeT  
acceptance for honour 参加承兑 )b<k#(i@#  
acceptor 承兑人；接受人；受票人 _rV5E  
acceptor for honour 参加承兑人 ,P'P^0qJ  
accident insurance 意外保险 WwF~d+>|C  
Accident Insurance Association of Hong Kong 香港意外保险公会 PkE5|d*,  
accident insurance scheme 意外保险计划 x\&`>>uA  
accident year basis 意外年度基准 ;Sd\VR  
accommodation 通融；贷款 j*
e6vX  
accommodation bill 通融票据；空头票据 ;!91^Tl  
accommodation party 汇票代发人 g~7Ri-"  
account balance 帐户余额；帐户结余 Wk:hFHs3  
account book 帐簿 RsU3Gi_Zdz  
account collected in advance 预收款项 L-pVltX  
account current book 往来帐簿 )&era` e[  
account of after-acquired property 事后取得的财产报告 n .!Ym X4  
account of defaulter 拖欠帐目 `r5$LaD  
account payable 应付帐款 !3mA0-!+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @prG%vb"  
account receivable 应收帐款 A*./,KT  
account receivable report 应收帐款报表 YY?a>j."a  
account statement 结单；帐单；会计财务报表 ;!o]wHmA  
account title 帐户名称；会计科目 2fU$J>Y  
accountant's report 会计师报告 ,D\GGRw  
Accountant's Report Rules 会计师报告规则 VIP7OHJh  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2j(h+?N7k  
Accounting Arrangements 《会计安排》 #-3=o6DCK  
accounting basis 会计基础 d!K sNkk  
accounting by Official Receiver 破产管理署署长呈交的帐目 ug{R 3SS  
Accounting Circular 《会计通告》 pE{yv1Yg  
accounting class 会计类别 ^qCkt1C-M  
accounting date 记帐日期；会计结算日期 rC:?l(8ng3  
accounting for money 款项核算
1)}=bhT  
Accounting Officer 会计主任 7r|(}S  
accounting period 会计报告期；会计期 V`adWXu  
accounting policy 会计政策；会计方针 @i^~0A#q*  
accounting practice 会计惯例 g}laG8  
accounting principle 会计准则 H$af/ ^
 
accounting record 会计记录 ?[*0+h`en  
accounting report 会计报告 |AlR^N  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L PG`^SA  
Accounting Society of China 中国会计学会 s5RjIa0$7  
accounting statement 会计报表 2tROT][J%  
accounting system 会计制度；会计系统 g8!wb{8?s  
accounting transaction 会计事项；帐务交易 tb:L\A^:  
accounting treatment 会计处理 ,uzN4_7u  
accounting year 会计年度 b{fQ|QD{^E  
accretion 增值；添加 0- LpqX  
accrual 应计项目；应累算数目 C^QtSha
 
accrual basis 应计制；权责发生制 o!:8nXw  
accrual basis accounting 应计制会计；权责发生制会计 J$~<V IX  
accrue 应累算；应计 L< zD<M  
accrued benefit 应累算利益 -XRn~=5
 
accrued charges 应计费用 "NRDNqj(  
accrued cumulative preference share dividend 应累算的累积优先股股息 >3awn*N  
accrued expenses 应累算费用 2F%W8Y3  
accrued interest payable 应付利息；应计未付利息 0Ok,oW{  
accrued interest receivable 应收利息；应计未收利息 i Hf-{[[Z  
accrued right 累算权益 SuZ&vqS  
accruing profit 应累算的利润 Cf B.ZT  
accumulated fiscal reserve 累积财政储备 0&ByEN99  
accumulated profit 累积利润；滚存溢利 R<i38/ ~G  
accumulated reserve 累积储备 DK0.R]&4(  
accumulation of surplus income 累积收益盈余 H _Va"yTO6  
acquired assets 既得资产 E;21?`x5  
acquisition 收购；购置；取得 G/%iu;7ZCb  
acquisition cost 购置成本 A:<;M@q!  
acquisition expenses 购置费用 DmXcPJ[9  
acquisition of 100% interest 收购全部股权 _C\[DR0n  
acquisition of control 取得控制权 i{D=l7j|w  
acquisition of fixed assets 购置固定资产 RE.r4uOJg  
acquisition of shell “买壳” n.hv!W0  
acquisition price 收购价 nC {K$  
act of God 天灾 2oJb)CB  
acting partner 执事合伙人 {cpEaOyOM  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Jc)^49Rf  
active partner 积极参与的合伙人 Tz2-Bp]h  
active trading 交投活跃 WvHw{^(lF  
actual circulation 实际流通 Y!6/[<r$~k  
actual cost 实际成本 fw oQ'&  
actual expenditure 实际开支；实际支出 T32BnmB{  
actual income 实际入息；实际收入；实际收益 '8Phxx|  
actual market 现货市场 eMRar<)+#*  
actual price 现货价；实际价格 >;z<j$;F<  
actual profit 实际利润 3:%QB9qc]'  
actual quotation 实盘；实际价位；实际报价 LQnkcV  
actual year basis 按实际年度计算 IlX$YOf4  
actuals 实货 :S$l"wrh\  
actuarial investigation 精算调查 G8 W#<1LE  
actuarial principle 精算原则 %p&k5:4<"#  
actuarial report 精算师报告 {_RWVVVe  
Actuarial Society of Hong Kong 香港精算学会 M4ozTp<$O  
actuarial valuation 精算师估值 :b[` 
v  
actuary 精算师 n;R#,!<P  
ad referendum agreement 暂定协议；有待覆核的协定 B*htN  
ad valorem duty 从价税；按值征税 =66Nw(E.  
ad valorem duty system 从价税制
Vt ppuu$  
ad valorem fee 从价费 /v095H@  
ad valorem tariff 从价关税 q H"Gm  
additional allowance 额外免税额 ^$%Z!uz  
additional amount for unexpired risk 未过期风险的额外款额 RFh"&0[  
additional assessable profit 补加应评税利润 8Ry7
4|`=R  
additional assessment 补加评税 }FF W|f  
additional commitment 额外承担 5unG#szq  
additional commitment vote 额外承担拨款 q_ =b<.;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
HE<1v@jW  
additional dependent parent allowance 供养父母额外免税额 RvJ['(-  
additional provision 额外拨款 6.t',LTB  
additional stamp duty 附加印花税 >pkT1Z&'  
additional tax 补加税罚款；补加税款 74<!&t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1>Q{Gs^  
adjudged bankrupt 被裁定破产 m~Ld~I"  
adjudicated bankrupt 裁定破产人 D71;&G]0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Hn,:`mj4-6  
adjudication of bankruptcy 裁定破产；宣告破产 cNzt%Mj P  
adjudication of insolvency 裁定无力偿还债务 * y^OV_n-8  
adjusted actual 经调整的实数；调整后的实数 rzp +:  
adjusted current assets 经调整的流动资产；调整后的流动资产 b'zR 9V  
adjusted figure 经调整的数字；调整后的数额 avmcw~ TF  
adjusted liabilities 经调整的负债；调整后的负债 )hwV`2>l  
adjusted loss 经调整的亏损；调整后的亏损 zU6a'tP  
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 FZB~|3eq{  
adjusted profit 经调整的利润；调整后的利润 P?BGBbC  
adjusted surplus 经调整的盈余额；调整后的盈余额 \b}~2oX  
adjusted value 经调整的价值；调整后的价值 k {-  
adjustment 调整；修订；理算〔保险〕 ch5s<x#CE  
adjustment centre 调剂中心 R`F,aIJ]  
adjustment lag 调整过程的时间差距；调整时差 dBO@6*N4c  
adjustment mechanism 调整机制 wwKh CmH  
adjustment of loss 亏损调整 Gf8s?l  
adjustment process 调整过程；调整程序 VcK}2<8:+~  
adjustment range 调整幅度 DN4#H`  
administered exchange rate 受管制汇率 ,n2i@?NHZ