[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: =A!S/;z>  
;<wS+4,  
A share Ａ股；甲类股份 #kmh :P  
abatement of tax 减税；减扣免税额 lU2c_4  
ABN AMRO Bank N.V. 荷兰银行 d- E4~)Qy  
above-the-line expenditure 线上项目支出；经常预算支出 kQv*eZ~  
above-the-line receipt 线上项目收入；经常预算收入 \\4Eh2 Y  
ABSA Asia Limited 南非联合亚洲有限公司 TprtE.mP  
absolute change 绝对数值变更 D'[
Uc6  
absolute expenditure 实际开支 $u9]yiY.{  
absolute guideline figure 绝对准则数字 g:#dl\k  
absolute interest 绝对权益 0$vj!-Mb^j  
absolute order of discharge 绝对破产解除令 Rf"Mr:^  
absolute profit margin 绝对利润幅度 0b|zk <  
absolute value 实值；绝对值 }_OM$nzj  
absolutely vested interest 绝对既得权益 *cv}*D  
absorbed cost 已吸收成本；已分摊成本 8im@4A+n`  
absorption 吸收；分摊；合并 wts:65~  
absorption rate 吸收率；摊配率；分摊率 NAFsFngqH  
ACB Finance Limited 亚洲商业财务有限公司 eE]hy'{d<  
acceptable form of reciprocity 合理的互惠条件 \h{r ;#g  
acceptable rate 适当利率；适当汇率 !?FK  We  
acceptance agreement 承兑协议 K k[`dR;  
acceptance for honour 参加承兑 xytr2V ]aV  
acceptor 承兑人；接受人；受票人 9.+/~$Ht  
acceptor for honour 参加承兑人 D!LX?_cD1i  
accident insurance 意外保险 <,1fkq>,  
Accident Insurance Association of Hong Kong 香港意外保险公会 :+&AY2`  
accident insurance scheme 意外保险计划 !u;>Wyd W  
accident year basis 意外年度基准 -uR
72f  
accommodation 通融；贷款 z3?\:Yz  
accommodation bill 通融票据；空头票据 )g1a'G  
accommodation party 汇票代发人 +: Ge_-  
account balance 帐户余额；帐户结余 {rH9grb  
account book 帐簿 ,"?A2n-qO  
account collected in advance 预收款项 nB
Lj [  
account current book 往来帐簿 ,/Cq v   
account of after-acquired property 事后取得的财产报告 ;?L\Fz(<
 
account of defaulter 拖欠帐目 z(HaRB3l  
account payable 应付帐款 4sFv?
W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
0tz:Wd*<  
account receivable 应收帐款 0t.p1  
account receivable report 应收帐款报表 SW?p?<  
account statement 结单；帐单；会计财务报表 lC?Icn|o  
account title 帐户名称；会计科目 DPDe>3Mi[  
accountant's report 会计师报告 3
smM,fi  
Accountant's Report Rules 会计师报告规则 /!xF?OmVd  
accounting and auditing procedure 会计与审计程序；会计与核数程序 fP-|+ TyO  
Accounting Arrangements 《会计安排》 w7kJg'X/6  
accounting basis 会计基础 )mcEQ-!b  
accounting by Official Receiver 破产管理署署长呈交的帐目 /Wj,1WX~  
Accounting Circular 《会计通告》 lX!`zy{3k  
accounting class 会计类别 uQCo6"e  
accounting date 记帐日期；会计结算日期 VM=+afY5M  
accounting for money 款项核算 #;tT8[Ewuw  
Accounting Officer 会计主任 H=MCjh&$q  
accounting period 会计报告期；会计期 %Z]'!X  
accounting policy 会计政策；会计方针 12`_;[37  
accounting practice 会计惯例 O}ejWP8>  
accounting principle 会计准则 %Kb9tHg  
accounting record 会计记录 kJK,6mN  
accounting report 会计报告 rP=sG;d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9uB(Mx(-:`  
Accounting Society of China 中国会计学会 x;E 2~&E  
accounting statement 会计报表 4&^9Wklj  
accounting system 会计制度；会计系统 wzWbB2Mb5  
accounting transaction 会计事项；帐务交易 <fO4{k*&  
accounting treatment 会计处理 yubSj*  
accounting year 会计年度 tykB.2f  
accretion 增值；添加 ||B;o-  
accrual 应计项目；应累算数目 RMYP"  
accrual basis 应计制；权责发生制 j -O2aL  
accrual basis accounting 应计制会计；权责发生制会计 b'@we0V@S  
accrue 应累算；应计 JC;^--0(z  
accrued benefit 应累算利益  b`mj_b  
accrued charges 应计费用 hZ\+FOx;  
accrued cumulative preference share dividend 应累算的累积优先股股息 '_0]vupvY  
accrued expenses 应累算费用 xl4=++pu)  
accrued interest payable 应付利息；应计未付利息 BNGe exs@  
accrued interest receivable 应收利息；应计未收利息 <&!]K?Q9i  
accrued right 累算权益 )|#%Czd4  
accruing profit 应累算的利润 L):U"M>]=  
accumulated fiscal reserve 累积财政储备 /FY2vDfU6  
accumulated profit 累积利润；滚存溢利 ^C^*,V3  
accumulated reserve 累积储备 (X[2TT3j!  
accumulation of surplus income 累积收益盈余 y>VcgLIB  
acquired assets 既得资产 TQ :/RT  
acquisition 收购；购置；取得 jk~:\8M(A  
acquisition cost 购置成本 B)SLG]72f  
acquisition expenses 购置费用 ztM<J+  
acquisition of 100% interest 收购全部股权 ZDLMMXx>  
acquisition of control 取得控制权 -C7FuD[Xw  
acquisition of fixed assets 购置固定资产 #TJk-1XM*q  
acquisition of shell “买壳” JQKdW  
acquisition price 收购价 1'w:`/_  
act of God 天灾 &R-H "kK?  
acting partner 执事合伙人 EmVuwphv  
active market 买卖活跃的市场；交投畅旺的市场；旺市 yYJY;".H  
active partner 积极参与的合伙人 !%L,*'  
active trading 交投活跃 YhKZ|@  
actual circulation 实际流通 EN
h8kD l5  
actual cost 实际成本 8s}J!/2  
actual expenditure 实际开支；实际支出 L-i>R:N4  
actual income 实际入息；实际收入；实际收益 m 40m<@  
actual market 现货市场 *e.*=$  
actual price 现货价；实际价格 P<dy3;  
actual profit 实际利润 i\}:hU-U  
actual quotation 实盘；实际价位；实际报价 &wH:aD  
actual year basis 按实际年度计算 t@zdm
y  
actuals 实货 ~.tvrxg  
actuarial investigation 精算调查 [. yJV`  
actuarial principle 精算原则 h#YD~!aJ  
actuarial report 精算师报告 P!g-X%ngo  
Actuarial Society of Hong Kong 香港精算学会 8}p8r|d!ls  
actuarial valuation 精算师估值 pJpNO$$w  
actuary 精算师 my\&
hCE  
ad referendum agreement 暂定协议；有待覆核的协定 h,t|V}Wb  
ad valorem duty 从价税；按值征税 1hQN8!:<  
ad valorem duty system 从价税制 \|=mD}N  
ad valorem fee 从价费 6o&ZIYJ9k  
ad valorem tariff 从价关税 jRZ%}KX  
additional allowance 额外免税额 (yrh=6=z  
additional amount for unexpired risk 未过期风险的额外款额 C9tb\?#  
additional assessable profit 补加应评税利润 oY9FK{  
additional assessment 补加评税 GY!C|7kN  
additional commitment 额外承担 !|{IVm/J  
additional commitment vote 额外承担拨款 'A{h iY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *dE^-dm#  
additional dependent parent allowance 供养父母额外免税额 lP<I|O=z  
additional provision 额外拨款 1TJ0D_,  
additional stamp duty 附加印花税 iDb;_?  
additional tax 补加税罚款；补加税款 E0f{iO;}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 93%{scrm  
adjudged bankrupt 被裁定破产 L&2u[ml  
adjudicated bankrupt 裁定破产人 $n=lsDnhQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S\C*iGeqJ  
adjudication of bankruptcy 裁定破产；宣告破产 5mB]N%rfW%  
adjudication of insolvency 裁定无力偿还债务 M].8HwC+  
adjusted actual 经调整的实数；调整后的实数 TRvZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 qt?*MyfV  
adjusted figure 经调整的数字；调整后的数额 /I{R23o  
adjusted liabilities 经调整的负债；调整后的负债 iw]k5<qKj  
adjusted loss 经调整的亏损；调整后的亏损 '&yg{n  
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 y.a]r7  
adjusted profit 经调整的利润；调整后的利润 $xW**&  
adjusted surplus 经调整的盈余额；调整后的盈余额 D0bnN1VP  
adjusted value 经调整的价值；调整后的价值 S'i;xL>  
adjustment 调整；修订；理算〔保险〕 `aSM 8 C\  
adjustment centre 调剂中心 kyUl{Zj
 
adjustment lag 调整过程的时间差距；调整时差 Buc_9Kzw<+  
adjustment mechanism 调整机制 'ig, ATY  
adjustment of loss 亏损调整 htJuGfDx1  
adjustment process 调整过程；调整程序 UsW5d]i}Y  
adjustment range 调整幅度 I.
"p  
administered exchange rate 受管制汇率 7k8n@39?