[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: .rPn5D Y  
@-OnHE  
A share Ａ股；甲类股份 QMEcQV
>  
abatement of tax 减税；减扣免税额 +nQw?'9Z  
ABN AMRO Bank N.V. 荷兰银行 .'a&33J  
above-the-line expenditure 线上项目支出；经常预算支出 G|\^{5  
above-the-line receipt 线上项目收入；经常预算收入 s&GJW@ |  
ABSA Asia Limited 南非联合亚洲有限公司 b,KcB
Q.  
absolute change 绝对数值变更 M4xi1M#%  
absolute expenditure 实际开支 |AC1\)2tT  
absolute guideline figure 绝对准则数字 "(qw-ki l  
absolute interest 绝对权益 m[k_>e\u  
absolute order of discharge 绝对破产解除令 y*M
F&mQ[  
absolute profit margin 绝对利润幅度 ""Q1|  
absolute value 实值；绝对值 HNL42\Kz!  
absolutely vested interest 绝对既得权益 N?X~w <  
absorbed cost 已吸收成本；已分摊成本 \p%3vRwS%p  
absorption 吸收；分摊；合并 t\$U`V)  
absorption rate 吸收率；摊配率；分摊率 eSW {Cb  
ACB Finance Limited 亚洲商业财务有限公司 9M"].~iNE  
acceptable form of reciprocity 合理的互惠条件 U?. 9D  
acceptable rate 适当利率；适当汇率 vd6l7"0/  
acceptance agreement 承兑协议 xA ggn  
acceptance for honour 参加承兑 mw5?[@G-  
acceptor 承兑人；接受人；受票人 :NJ(r(QG>  
acceptor for honour 参加承兑人 a6kV!,. U  
accident insurance 意外保险 hVUP4 A  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,.gQ^^+=  
accident insurance scheme 意外保险计划  JMdPwI  
accident year basis 意外年度基准 "`[!Lz
 
accommodation 通融；贷款 > hH0Q5aL  
accommodation bill 通融票据；空头票据 jjM{]  
accommodation party 汇票代发人 W[+|}
 
account balance 帐户余额；帐户结余 Su 5>$  
account book 帐簿 @T fl>/%  
account collected in advance 预收款项 \n9zw'  
account current book 往来帐簿 >&!RWH9*q  
account of after-acquired property 事后取得的财产报告 l
1]p'Liuu  
account of defaulter 拖欠帐目 ;60.l!  
account payable 应付帐款 N$[$;Fm:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <W]g2>9o9  
account receivable 应收帐款 2
YuN~-  
account receivable report 应收帐款报表 X0*QV- RN  
account statement 结单；帐单；会计财务报表 Vb qto|X@  
account title 帐户名称；会计科目 jp' K%P  
accountant's report 会计师报告 OiDh J  
Accountant's Report Rules 会计师报告规则 b3YO!cJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 PR|R`.QSs  
Accounting Arrangements 《会计安排》 c%*($)#  
accounting basis 会计基础 U:F/iXz  
accounting by Official Receiver 破产管理署署长呈交的帐目 %zU`XVNN+  
Accounting Circular 《会计通告》 bxK(9.  
accounting class 会计类别 PA w-6;  
accounting date 记帐日期；会计结算日期 RllY-JBO  
accounting for money 款项核算 _lW+>xQ  
Accounting Officer 会计主任 a(]`F(L  
accounting period 会计报告期；会计期 .Wi{lt  
accounting policy 会计政策；会计方针 (6v(9p  
accounting practice 会计惯例 S(aZ4{a@  
accounting principle 会计准则 r}yG0c,  
accounting record 会计记录 PM":Vd/  
accounting report 会计报告 zY+Fl~$S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z`3ufXPNlO  
Accounting Society of China 中国会计学会 j]0^y}5f+s  
accounting statement 会计报表 '&;yT[  
accounting system 会计制度；会计系统 }bU8G '  
accounting transaction 会计事项；帐务交易 b%f[p/no  
accounting treatment 会计处理 7k Ky\W  
accounting year 会计年度 v}^5 Rp &m  
accretion 增值；添加  htY=w}>  
accrual 应计项目；应累算数目 CXtU"X  
accrual basis 应计制；权责发生制 "!K'A7.^  
accrual basis accounting 应计制会计；权责发生制会计 N)% ;jh:T  
accrue 应累算；应计 _ .i3,-l)  
accrued benefit 应累算利益 :Sg_tOf  
accrued charges 应计费用 midsnG+jnf  
accrued cumulative preference share dividend 应累算的累积优先股股息 27ckdyQx  
accrued expenses 应累算费用 FZiW |G  
accrued interest payable 应付利息；应计未付利息 c.\O/N   
accrued interest receivable 应收利息；应计未收利息 [~D|peM3  
accrued right 累算权益 clI*7j.4E#  
accruing profit 应累算的利润 ~8|t*@D  
accumulated fiscal reserve 累积财政储备 h;lirvO|  
accumulated profit 累积利润；滚存溢利 \RQ='/H*  
accumulated reserve 累积储备 eK/?%t  
accumulation of surplus income 累积收益盈余 ,a? \MM9$  
acquired assets 既得资产 j\RpO'+}  
acquisition 收购；购置；取得 bU 63X={  
acquisition cost 购置成本 -VDo[Zy  
acquisition expenses 购置费用 uR6w|e`  
acquisition of 100% interest 收购全部股权 #sKWd  
acquisition of control 取得控制权 Kt>X3m,  
acquisition of fixed assets 购置固定资产 mmw^{MK!  
acquisition of shell “买壳” sM1RU  
acquisition price 收购价
,~zj=F  
act of God 天灾 zm9TvoC%}  
acting partner 执事合伙人 /W#O +  
active market 买卖活跃的市场；交投畅旺的市场；旺市
[=*E+Oc  
active partner 积极参与的合伙人 {+zJI-XN/  
active trading 交投活跃 nA>sHy  
actual circulation 实际流通 \F,DA"K_  
actual cost 实际成本 y%]8'q$  
actual expenditure 实际开支；实际支出 ~`Qko-a&  
actual income 实际入息；实际收入；实际收益 y?[snrK G  
actual market 现货市场 }wSi~^*  
actual price 现货价；实际价格 $ N$ FtpB  
actual profit 实际利润 V's:>;  
actual quotation 实盘；实际价位；实际报价 yj @tV2  
actual year basis 按实际年度计算 9+YD!y  
actuals 实货 lhC6S'vq  
actuarial investigation 精算调查 E& 36H  
actuarial principle 精算原则 x2|6
  
actuarial report 精算师报告 ;@ WV-bLe  
Actuarial Society of Hong Kong 香港精算学会 +?RGta'%k  
actuarial valuation 精算师估值 @D`zKYwX1  
actuary 精算师 [_y@M ]  
ad referendum agreement 暂定协议；有待覆核的协定 T#:F]=  
ad valorem duty 从价税；按值征税
V9x8R  
ad valorem duty system 从价税制 z* ~YLT&  
ad valorem fee 从价费 5T4"j;_.BL  
ad valorem tariff 从价关税 V'Y
{v  
additional allowance 额外免税额  Kn+=lCk  
additional amount for unexpired risk 未过期风险的额外款额 #`tD1T{;  
additional assessable profit 补加应评税利润 J."{<&  
additional assessment 补加评税 ?BCyJ  
additional commitment 额外承担 >Pe:I  
additional commitment vote 额外承担拨款 E(+T*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !jS4!2'  
additional dependent parent allowance 供养父母额外免税额 [UPNd!sy  
additional provision 额外拨款 r -
f  
additional stamp duty 附加印花税 a ib}`l  
additional tax 补加税罚款；补加税款 &J"Ys Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }IUP5O6  
adjudged bankrupt 被裁定破产 MQcE6)  
adjudicated bankrupt 裁定破产人 ^6/j_G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <D/al9  
adjudication of bankruptcy 裁定破产；宣告破产 [ET6(_=b  
adjudication of insolvency 裁定无力偿还债务 (b/d0HC ND  
adjusted actual 经调整的实数；调整后的实数 SqB/4P  
adjusted current assets 经调整的流动资产；调整后的流动资产 s*,cF6  
adjusted figure 经调整的数字；调整后的数额 _=`x])mM  
adjusted liabilities 经调整的负债；调整后的负债 EHf)^]Z  
adjusted loss 经调整的亏损；调整后的亏损 4sY[az  
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 ui.'^F<  
adjusted profit 经调整的利润；调整后的利润 }F{=#Kqn^  
adjusted surplus 经调整的盈余额；调整后的盈余额 G_oX5:J*  
adjusted value 经调整的价值；调整后的价值 C@dGWAG  
adjustment 调整；修订；理算〔保险〕 ":WYcaSi  
adjustment centre 调剂中心 ZW ye>]  
adjustment lag 调整过程的时间差距；调整时差 q&M:17+:Q  
adjustment mechanism 调整机制 `ENP=kL(+  
adjustment of loss 亏损调整 e&J3N  
adjustment process 调整过程；调整程序 ok BE|g  
adjustment range 调整幅度 AF#_nK)@  
administered exchange rate 受管制汇率 p?myuNd[