[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: $!F_K   
nW?DlECo?  
A share Ａ股；甲类股份 2\ 3}y(  
abatement of tax 减税；减扣免税额 wa/ :JE  
ABN AMRO Bank N.V. 荷兰银行 nu|paA  
above-the-line expenditure 线上项目支出；经常预算支出 gQHE2$i>  
above-the-line receipt 线上项目收入；经常预算收入 QQ*yQ
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ABSA Asia Limited 南非联合亚洲有限公司 Q?]307g7  
absolute change 绝对数值变更 V-rzn171Q)  
absolute expenditure 实际开支 Ewg5s?2|  
absolute guideline figure 绝对准则数字 t<'-?B2g  
absolute interest 绝对权益 m<]b]FQ  
absolute order of discharge 绝对破产解除令 KFxy,Z$-4  
absolute profit margin 绝对利润幅度 'U=D6X%V9m  
absolute value 实值；绝对值 O{WJi;l  
absolutely vested interest 绝对既得权益 'Y`.0T[&  
absorbed cost 已吸收成本；已分摊成本 %* d(1?\o  
absorption 吸收；分摊；合并 pi`sx[T@{Z  
absorption rate 吸收率；摊配率；分摊率 1~X~"M  
ACB Finance Limited 亚洲商业财务有限公司 oB$7m4xO\  
acceptable form of reciprocity 合理的互惠条件 K5(:UIWx  
acceptable rate 适当利率；适当汇率 |4RuT .-o  
acceptance agreement 承兑协议 &Z Ja}5k!r  
acceptance for honour 参加承兑 r[2N;U  
acceptor 承兑人；接受人；受票人 h

]'VAt  
acceptor for honour 参加承兑人 n- cEa/g  
accident insurance 意外保险 X[pk9mh a  
Accident Insurance Association of Hong Kong 香港意外保险公会 e>"/Uii  
accident insurance scheme 意外保险计划 4E&=qC]S  
accident year basis 意外年度基准
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accommodation 通融；贷款 P8#;a  
accommodation bill 通融票据；空头票据 .^]=h#[e
 
accommodation party 汇票代发人 4.@gV/U(|  
account balance 帐户余额；帐户结余 5$SO  
account book 帐簿 QC+oSb!!?  
account collected in advance 预收款项 N"d*pi#h  
account current book 往来帐簿 =l&A9 >\  
account of after-acquired property 事后取得的财产报告 5tyr$P! N  
account of defaulter 拖欠帐目 fG;(&Dx  
account payable 应付帐款 ba_T:;';0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q=hf,
/N  
account receivable 应收帐款 Q{9#Am^6w  
account receivable report 应收帐款报表 [3":7bB 'E  
account statement 结单；帐单；会计财务报表 z;x1p)(xt  
account title 帐户名称；会计科目 i,G )kt'H  
accountant's report 会计师报告 gwFHp.mE  
Accountant's Report Rules 会计师报告规则 wr\d5j  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @WuB&uF=d  
Accounting Arrangements 《会计安排》 Rb_HD  
accounting basis 会计基础 /mST<{(_G\  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]@@3]  
Accounting Circular 《会计通告》 ,~@0IKIA Q  
accounting class 会计类别 r{~K8!=oU]  
accounting date 记帐日期；会计结算日期 }^J&D=J5V  
accounting for money 款项核算 Q+4
xU  
Accounting Officer 会计主任 41swG  
accounting period 会计报告期；会计期 ii%n:0+zm  
accounting policy 会计政策；会计方针 ebF},Q(48  
accounting practice 会计惯例 8YI.f  
accounting principle 会计准则 V0p@wG3  
accounting record 会计记录 VN=S&iBa/  
accounting report 会计报告 >j]*=&,7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,
"/<N*vh  
Accounting Society of China 中国会计学会 9gMNS6D'b  
accounting statement 会计报表 'c#ZW |A  
accounting system 会计制度；会计系统 TI-#\v9  
accounting transaction 会计事项；帐务交易 'ad|@Bh  
accounting treatment 会计处理 yQQ[_1$pq  
accounting year 会计年度 ldJeja~Xl  
accretion 增值；添加 MmOGt!}9A  
accrual 应计项目；应累算数目 C._I\:G^  
accrual basis 应计制；权责发生制 K%h83tm+  
accrual basis accounting 应计制会计；权责发生制会计 mea]m)P  
accrue 应累算；应计 xBGSj[1`i  
accrued benefit 应累算利益 |L{<=NNs:D  
accrued charges 应计费用 =dbLA ,z9  
accrued cumulative preference share dividend 应累算的累积优先股股息 MS Ui_|7  
accrued expenses 应累算费用 i>bFQ1Rdx  
accrued interest payable 应付利息；应计未付利息 '{EBK  
accrued interest receivable 应收利息；应计未收利息 X~RET[L2  
accrued right 累算权益 ilv6A9/  
accruing profit 应累算的利润 k|l"Rh<\~  
accumulated fiscal reserve 累积财政储备 YW"?Fy  
accumulated profit 累积利润；滚存溢利 * wN+Ak q  
accumulated reserve 累积储备 ?Mp)F2'  
accumulation of surplus income 累积收益盈余 _nRY5YnL4P  
acquired assets 既得资产 ff"Clp  
acquisition 收购；购置；取得 2S^xqvh  
acquisition cost 购置成本 ~..h=  
acquisition expenses 购置费用 BzH7E[R49  
acquisition of 100% interest 收购全部股权 cXcn}gKV  
acquisition of control 取得控制权 d87pQ3e:&  
acquisition of fixed assets 购置固定资产 lkp!S3,  
acquisition of shell “买壳” kl[bDb1p  
acquisition price 收购价 Yg %V  
act of God 天灾 g#=^U`y  
acting partner 执事合伙人 aisX56Lc  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N W
B/N*  
active partner 积极参与的合伙人 Cm}ZeQ  
active trading 交投活跃 ja2LQ
e@Q  
actual circulation 实际流通 nZQZ!Vfj  
actual cost 实际成本 WT(R =bLw  
actual expenditure 实际开支；实际支出 LJZEM;;}  
actual income 实际入息；实际收入；实际收益 Dbyy H_  
actual market 现货市场 GMOv$Tn-_L  
actual price 现货价；实际价格 P
w /wAUt  
actual profit 实际利润 d QA J`9B  
actual quotation 实盘；实际价位；实际报价 HkxFDU-K  
actual year basis 按实际年度计算 4BuS? #_  
actuals 实货 *cTN5S>  
actuarial investigation 精算调查 > ^3xBI:Q  
actuarial principle 精算原则 qd3B>f  
actuarial report 精算师报告 C%#C|X193  
Actuarial Society of Hong Kong 香港精算学会 vE?qF9I{$0  
actuarial valuation 精算师估值 Y_PCL9G{p  
actuary 精算师 =]7|*-  
ad referendum agreement 暂定协议；有待覆核的协定 ~;m~)D  
ad valorem duty 从价税；按值征税 ^f!d8 V  
ad valorem duty system 从价税制 A'|W0|R9  
ad valorem fee 从价费 u4o%qK  
ad valorem tariff 从价关税 : M0L AN  
additional allowance 额外免税额 z[qM2  
additional amount for unexpired risk 未过期风险的额外款额 >~J_9'gX6
 
additional assessable profit 补加应评税利润 L0|Vc9  
additional assessment 补加评税  wb4 4  
additional commitment 额外承担 _F^|n}Qbj  
additional commitment vote 额外承担拨款 iG!MIt*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7"4|`y^#  
additional dependent parent allowance 供养父母额外免税额 snj4MA@ I]  
additional provision 额外拨款 y9\s[}c_  
additional stamp duty 附加印花税 lKIHBi  
additional tax 补加税罚款；补加税款 e~rBV+f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 scL7PxJ5  
adjudged bankrupt 被裁定破产 !9iVe7V  
adjudicated bankrupt 裁定破产人 u[2R>=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
9FK:lFGD  
adjudication of bankruptcy 裁定破产；宣告破产 WF-imI:EK  
adjudication of insolvency 裁定无力偿还债务 ,O a)  
adjusted actual 经调整的实数；调整后的实数 9'//_ A,  
adjusted current assets 经调整的流动资产；调整后的流动资产 KU33P>a"[k  
adjusted figure 经调整的数字；调整后的数额 Mw'd<{  
adjusted liabilities 经调整的负债；调整后的负债 m!;mEBL{  
adjusted loss 经调整的亏损；调整后的亏损 !;CY @=  
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 s3kh (N  
adjusted profit 经调整的利润；调整后的利润
tGmyTBgx  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y/Y746I  
adjusted value 经调整的价值；调整后的价值 =#%e'\)a  
adjustment 调整；修订；理算〔保险〕 (a7IxW  
adjustment centre 调剂中心 "P<~bw5  
adjustment lag 调整过程的时间差距；调整时差 ,{z$M  
adjustment mechanism 调整机制 AW> P\>{RE  
adjustment of loss 亏损调整 by6E "7%  
adjustment process 调整过程；调整程序 *+p'CfsSka  
adjustment range 调整幅度 Vg[U 4,  
administered exchange rate 受管制汇率 {AIZ,