[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: Pa8E.<>  
`~0^fSww  
A share Ａ股；甲类股份 !sJ*0  
abatement of tax 减税；减扣免税额 ~o+:M0)}  
ABN AMRO Bank N.V. 荷兰银行 tz).]E D  
above-the-line expenditure 线上项目支出；经常预算支出 0pC}+ +  
above-the-line receipt 线上项目收入；经常预算收入 s"7$SxMT  
ABSA Asia Limited 南非联合亚洲有限公司 `[&) X  
absolute change 绝对数值变更 ]WO0v`xh  
absolute expenditure 实际开支 d&@>P&AT  
absolute guideline figure 绝对准则数字 %YH+=b:uW  
absolute interest 绝对权益 MPtn$@  
absolute order of discharge 绝对破产解除令 E6=JL$"  
absolute profit margin 绝对利润幅度 gq'}LcV  
absolute value 实值；绝对值 R
?/!7  
absolutely vested interest 绝对既得权益 @lYm2l^  
absorbed cost 已吸收成本；已分摊成本 -$; h+9BO  
absorption 吸收；分摊；合并 ?bq S{KF  
absorption rate 吸收率；摊配率；分摊率 -Tzp;o  
ACB Finance Limited 亚洲商业财务有限公司 ]z
%X%wL  
acceptable form of reciprocity 合理的互惠条件 _`H2CXGg  
acceptable rate 适当利率；适当汇率 /F(wb_!  
acceptance agreement 承兑协议 m$bX;F}T  
acceptance for honour 参加承兑 MKnG:)T<?l  
acceptor 承兑人；接受人；受票人 0Bo7EV  
acceptor for honour 参加承兑人 y,i ~w |4  
accident insurance 意外保险 >BDK?Y Mx  
Accident Insurance Association of Hong Kong 香港意外保险公会 :skNEY].  
accident insurance scheme 意外保险计划 JB_<Haj  
accident year basis 意外年度基准 /^F_~.u{  
accommodation 通融；贷款 D)]U+Qk  
accommodation bill 通融票据；空头票据 o9j*Yz  
accommodation party 汇票代发人 sW53g$`v  
account balance 帐户余额；帐户结余 {hXIP`  
account book 帐簿 {N \ri{|  
account collected in advance 预收款项 T;4& ^5n  
account current book 往来帐簿 "<# -#j  
account of after-acquired property 事后取得的财产报告 tR! !Q  
account of defaulter 拖欠帐目 .[@TC@W  
account payable 应付帐款 )YKnFSm  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t,YnweH  
account receivable 应收帐款 6 aE:vR2  
account receivable report 应收帐款报表 DaA9fJ7a   
account statement 结单；帐单；会计财务报表 ')bas#=uP  
account title 帐户名称；会计科目 rzR=% >
 
accountant's report 会计师报告 z vM=k-Ec  
Accountant's Report Rules 会计师报告规则 ,t
2yw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \o&\r)FX  
Accounting Arrangements 《会计安排》 GH6HdZ  
accounting basis 会计基础 f>*D@TrU  
accounting by Official Receiver 破产管理署署长呈交的帐目 k^JV37;bl  
Accounting Circular 《会计通告》 _7)>/YK?}4  
accounting class 会计类别 (9"w{pnlLc  
accounting date 记帐日期；会计结算日期 0ESxsba  
accounting for money 款项核算 _
RTJEG  
Accounting Officer 会计主任 z]^u@]@NC  
accounting period 会计报告期；会计期 ^P NE6  
accounting policy 会计政策；会计方针 4*)a3jI?  
accounting practice 会计惯例 17\5 NgB  
accounting principle 会计准则 ]uikE2nn  
accounting record 会计记录 YqJ `eLu  
accounting report 会计报告 N=JZtf/i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GG9
YAu  
Accounting Society of China 中国会计学会
)\k({S  
accounting statement 会计报表 3:S>MFRn.3  
accounting system 会计制度；会计系统 EJ%Kr$51K  
accounting transaction 会计事项；帐务交易 "vH>xBR[%  
accounting treatment 会计处理 H*gX90{!2  
accounting year 会计年度 2j*+^&M/  
accretion 增值；添加 E#0_ y4  
accrual 应计项目；应累算数目 oy;g;dtq  
accrual basis 应计制；权责发生制 BE#s@-zR=p  
accrual basis accounting 应计制会计；权责发生制会计 aX)k(*|  
accrue 应累算；应计 +9tm9<
F8  
accrued benefit 应累算利益 D
~(f7~c%  
accrued charges 应计费用 R#n!1~ (  
accrued cumulative preference share dividend 应累算的累积优先股股息 &F8N$H  
accrued expenses 应累算费用 +K@wh  
accrued interest payable 应付利息；应计未付利息 ytWTJ>L  
accrued interest receivable 应收利息；应计未收利息 Oi?+Z:lak  
accrued right 累算权益 %u)niY-g
 
accruing profit 应累算的利润 }#b[@3/T  
accumulated fiscal reserve 累积财政储备 y{?wxg9  
accumulated profit 累积利润；滚存溢利 q JdC5z\ [  
accumulated reserve 累积储备 c=^A3[AM  
accumulation of surplus income 累积收益盈余 _#SCjFz  
acquired assets 既得资产 oZ/z{`  
acquisition 收购；购置；取得 t&oNC6  
acquisition cost 购置成本 RRasX;
zK  
acquisition expenses 购置费用 MYmH
?A  
acquisition of 100% interest 收购全部股权 pZ IDGy=~  
acquisition of control 取得控制权 'X$J+s}6&  
acquisition of fixed assets 购置固定资产 ;b-d2R  
acquisition of shell “买壳” ;P
A^.RB  
acquisition price 收购价 q#6K'
=AC  
act of God 天灾 Y*KP1=Md  
acting partner 执事合伙人 b:c$EPK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Yp;6.\Z8[  
active partner 积极参与的合伙人 dw"Tv~  
active trading 交投活跃 gdx2&~  
actual circulation 实际流通 q_R^Q>ZIe  
actual cost 实际成本 (L2:|1P )  
actual expenditure 实际开支；实际支出 3jJd)C R  
actual income 实际入息；实际收入；实际收益 ##+f/Fxym  
actual market 现货市场 ]bui"-tlK  
actual price 现货价；实际价格 vhEXtjL  
actual profit 实际利润 H[u
[3  
actual quotation 实盘；实际价位；实际报价 B=R9K3f  
actual year basis 按实际年度计算 ,P T5-9 m  
actuals 实货 u> @Yoyc  
actuarial investigation 精算调查 ;;Y>7Kn!u  
actuarial principle 精算原则 _'.YC<;  
actuarial report 精算师报告 \nKpJ9!  
Actuarial Society of Hong Kong 香港精算学会 d.)%C]W{  
actuarial valuation 精算师估值 iVQ)hsW/  
actuary 精算师 ({5`C dVi  
ad referendum agreement 暂定协议；有待覆核的协定 F4#^jat{  
ad valorem duty 从价税；按值征税 F.DR
Gi.i  
ad valorem duty system 从价税制 Tp.t.Qic  
ad valorem fee 从价费 vz*'1ugaA  
ad valorem tariff 从价关税  &3:U&}I  
additional allowance 额外免税额 fPj*qi  
additional amount for unexpired risk 未过期风险的额外款额 ]i@
WZ(
 
additional assessable profit 补加应评税利润 4Gsb cl{  
additional assessment 补加评税 =_@Q+N*]|(  
additional commitment 额外承担 B S^P&TR!  
additional commitment vote 额外承担拨款 4b}94e@(N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rmq^P;
At  
additional dependent parent allowance 供养父母额外免税额 jW<aAd  
additional provision 额外拨款 P
AcbC|y  
additional stamp duty 附加印花税 `+c8
;p'q  
additional tax 补加税罚款；补加税款 ;Q}pmBkqB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 pn._u`xMV  
adjudged bankrupt 被裁定破产 yaw33/iN  
adjudicated bankrupt 裁定破产人 )2YZ [~3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .>;}G sN&  
adjudication of bankruptcy 裁定破产；宣告破产 B'U;i5u4'  
adjudication of insolvency 裁定无力偿还债务 B|zVq=l~  
adjusted actual 经调整的实数；调整后的实数 q_gsYb  
adjusted current assets 经调整的流动资产；调整后的流动资产 qUuvM  
adjusted figure 经调整的数字；调整后的数额 wvuh   
adjusted liabilities 经调整的负债；调整后的负债 by{ *R  
adjusted loss 经调整的亏损；调整后的亏损 )`V__^  
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 i4p2]Nr t  
adjusted profit 经调整的利润；调整后的利润 `BGU   
adjusted surplus 经调整的盈余额；调整后的盈余额
M .J  
adjusted value 经调整的价值；调整后的价值 L74Sx0nk=  
adjustment 调整；修订；理算〔保险〕 d$O)k+j  
adjustment centre 调剂中心 Fu/{*4  
adjustment lag 调整过程的时间差距；调整时差 L[LgQ7esQ  
adjustment mechanism 调整机制 iJsa;|2/  
adjustment of loss 亏损调整 ud@7%%  
adjustment process 调整过程；调整程序 mm@)uV<\  
adjustment range 调整幅度 I8]q~Q<-P  
administered exchange rate 受管制汇率 YYiT,Xp<A