[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: 7:x%^J+  
?r"][<  
A share Ａ股；甲类股份 Wo GK05w  
abatement of tax 减税；减扣免税额 =~
Oi:+L  
ABN AMRO Bank N.V. 荷兰银行 y\L$8BSL  
above-the-line expenditure 线上项目支出；经常预算支出 +#~=QT9  
above-the-line receipt 线上项目收入；经常预算收入 ' vKB]/e;  
ABSA Asia Limited 南非联合亚洲有限公司 Q7oJ4rIP  
absolute change 绝对数值变更 ` C 'WSr  
absolute expenditure 实际开支 SiJ0r @  
absolute guideline figure 绝对准则数字 }Th":sin},  
absolute interest 绝对权益 b(wzn`Z%Et  
absolute order of discharge 绝对破产解除令 *oLAO/)n  
absolute profit margin 绝对利润幅度 &>kklP  
absolute value 实值；绝对值 _[}r2,e  
absolutely vested interest 绝对既得权益 csZIBi  
absorbed cost 已吸收成本；已分摊成本 .U|e#t  
absorption 吸收；分摊；合并 b'Cy!dr  
absorption rate 吸收率；摊配率；分摊率 WK5~"aw   
ACB Finance Limited 亚洲商业财务有限公司 oK1"8k|Z  
acceptable form of reciprocity 合理的互惠条件 kb< Nuw  
acceptable rate 适当利率；适当汇率 \q#s/&b  
acceptance agreement 承兑协议 H'68K8i0  
acceptance for honour 参加承兑 z[:UPPbW  
acceptor 承兑人；接受人；受票人 sIQd}  
acceptor for honour 参加承兑人 MK"PCE5^i6  
accident insurance 意外保险 gbNPD*7g9  
Accident Insurance Association of Hong Kong 香港意外保险公会 q H&7Q{  
accident insurance scheme 意外保险计划 ldcYw@KQ  
accident year basis 意外年度基准 3\FPW1$i|[  
accommodation 通融；贷款 D)z'FOaI  
accommodation bill 通融票据；空头票据 [OFg (R-  
accommodation party 汇票代发人 Iw(2D(se  
account balance 帐户余额；帐户结余 3vTX2e.w  
account book 帐簿 gNr/rp9A$m  
account collected in advance 预收款项 jSbO1go#  
account current book 往来帐簿 is&A_C7yg  
account of after-acquired property 事后取得的财产报告 @=ABO"CQ  
account of defaulter 拖欠帐目 L12m
;  
account payable 应付帐款 :_v/a+\n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SrzlR)  
account receivable 应收帐款 et]-;(M  
account receivable report 应收帐款报表 b%>vhj&F  
account statement 结单；帐单；会计财务报表 ^luAX }*  
account title 帐户名称；会计科目
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accountant's report 会计师报告 T)Z2=5V  
Accountant's Report Rules 会计师报告规则 `[\*1GpAo  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &$uQ$]&H  
Accounting Arrangements 《会计安排》 VQE8hQ37  
accounting basis 会计基础 CpHF3o`Z6  
accounting by Official Receiver 破产管理署署长呈交的帐目 t{t*.{w  
Accounting Circular 《会计通告》 <%klrQya  
accounting class 会计类别 S N_!o2F2  
accounting date 记帐日期；会计结算日期 :Bc)1^I  
accounting for money 款项核算 q:Gi Qk-  
Accounting Officer 会计主任 ^6;n@  
accounting period 会计报告期；会计期 3DRbCKNL  
accounting policy 会计政策；会计方针 4"72  
accounting practice 会计惯例 vH_QSx;C#  
accounting principle 会计准则 a>A29*q  
accounting record 会计记录 I12WOL q  
accounting report 会计报告 H&\IgD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 clK3kBh~&  
Accounting Society of China 中国会计学会 l]RO'  
accounting statement 会计报表 vwQ Y_J8  
accounting system 会计制度；会计系统 _ +Ww1f  
accounting transaction 会计事项；帐务交易 )
@)wcf!b  
accounting treatment 会计处理 K FV&Dt}<  
accounting year 会计年度 +@D [%l|  
accretion 增值；添加 {M:Fsay>p  
accrual 应计项目；应累算数目 ?H8w/{J   
accrual basis 应计制；权责发生制 NN1d?cOn  
accrual basis accounting 应计制会计；权责发生制会计 J$6tCFD  
accrue 应累算；应计 j>X
M+>  
accrued benefit 应累算利益 vy W/f  
accrued charges 应计费用 Q" BIk =  
accrued cumulative preference share dividend 应累算的累积优先股股息 {>[,i`)  
accrued expenses 应累算费用 0-#SvTf>;:  
accrued interest payable 应付利息；应计未付利息 4$9WJ~V{  
accrued interest receivable 应收利息；应计未收利息 fk-zT
 
accrued right 累算权益 6wH]W+A  
accruing profit 应累算的利润 8_0j^oh  
accumulated fiscal reserve 累积财政储备 qPsf
`nI7  
accumulated profit 累积利润；滚存溢利 Aat_5p  
accumulated reserve 累积储备 Y$SZqW0!/  
accumulation of surplus income 累积收益盈余 ^n#6CW*n  
acquired assets 既得资产 ^t4T8ej
n  
acquisition 收购；购置；取得 `*nVLtT Y  
acquisition cost 购置成本
 4UD7!  
acquisition expenses 购置费用 to~Ap=E  
acquisition of 100% interest 收购全部股权 B[jCe5!w  
acquisition of control 取得控制权 v <1d3G=G  
acquisition of fixed assets 购置固定资产 T7vilfO5G  
acquisition of shell “买壳” EjLj5Z/q  
acquisition price 收购价 -g8G47piX:  
act of God 天灾 bmN'{09@  
acting partner 执事合伙人 $/</J
]2`;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @,0W(  
active partner 积极参与的合伙人 l;
^Id#N  
active trading 交投活跃 c!l=09a~a+  
actual circulation 实际流通 igFz~  
actual cost 实际成本 ihjs%5Jo%  
actual expenditure 实际开支；实际支出 gj{2"tE  
actual income 实际入息；实际收入；实际收益 s0,c4y  
actual market 现货市场 M.|O+K z  
actual price 现货价；实际价格 ^eke,,~  
actual profit 实际利润 jyRSe^x  
actual quotation 实盘；实际价位；实际报价 "I
bXKS>t  
actual year basis 按实际年度计算 %>^CD_[eO  
actuals 实货 @R%n &  
actuarial investigation 精算调查 GZ.X
x  
actuarial principle 精算原则 F|\^O[#R  
actuarial report 精算师报告 :tclYX  
Actuarial Society of Hong Kong 香港精算学会 *'D( j#&  
actuarial valuation 精算师估值 kj_o I5<'  
actuary 精算师 jA@jsv  
ad referendum agreement 暂定协议；有待覆核的协定 ?,8|K B  
ad valorem duty 从价税；按值征税 \xD.rBbt  
ad valorem duty system 从价税制 Wt=QCu tt  
ad valorem fee 从价费 (ZR+(+i,  
ad valorem tariff 从价关税 :%ms6j/B&V  
additional allowance 额外免税额 ?;NC(Z,  
additional amount for unexpired risk 未过期风险的额外款额 le 1  
additional assessable profit 补加应评税利润 SSH))zJ  
additional assessment 补加评税 pC<~\RR  
additional commitment 额外承担 7=yV8.cD  
additional commitment vote 额外承担拨款 ,e\'Y!'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OxGKtnAjf  
additional dependent parent allowance 供养父母额外免税额 !DgN@P.o  
additional provision 额外拨款 It$'6HV~Sb  
additional stamp duty 附加印花税 :l~^un|<2Y  
additional tax 补加税罚款；补加税款 7,0^|P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <1i:Z*l.  
adjudged bankrupt 被裁定破产 Y*0AS|r!  
adjudicated bankrupt 裁定破产人 wyF' B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }pk)\^/w/  
adjudication of bankruptcy 裁定破产；宣告破产 ' lt5|  
adjudication of insolvency 裁定无力偿还债务 z0=(l?)#  
adjusted actual 经调整的实数；调整后的实数 :&*Y Io  
adjusted current assets 经调整的流动资产；调整后的流动资产 }6zo1"  
adjusted figure 经调整的数字；调整后的数额 {')L*  
adjusted liabilities 经调整的负债；调整后的负债 UQZ<sp4v;  
adjusted loss 经调整的亏损；调整后的亏损 !EO
*xxQ  
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 SMX70T!'9  
adjusted profit 经调整的利润；调整后的利润 (`C#Tq  
adjusted surplus 经调整的盈余额；调整后的盈余额 CG@3z@*?.  
adjusted value 经调整的价值；调整后的价值 9i+OYWUO  
adjustment 调整；修订；理算〔保险〕 )S41N^j.  
adjustment centre 调剂中心 2>%
|PQ  
adjustment lag 调整过程的时间差距；调整时差 ZBw]H'sT  
adjustment mechanism 调整机制 %eK=5Er jx  
adjustment of loss 亏损调整 [6+iR  
adjustment process 调整过程；调整程序 9g%1^$R  
adjustment range 调整幅度 1<gY  
administered exchange rate 受管制汇率 C(N' +VV_