[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: 9xI GV!  
NAC_pM&B  
A share Ａ股；甲类股份 9!',b>C6  
abatement of tax 减税；减扣免税额 oqd;6[%G  
ABN AMRO Bank N.V. 荷兰银行 Z8O n%Mx{"  
above-the-line expenditure 线上项目支出；经常预算支出 :mppv8bh  
above-the-line receipt 线上项目收入；经常预算收入 Jju#iwb  
ABSA Asia Limited 南非联合亚洲有限公司 ~uWOdm-"[  
absolute change 绝对数值变更 )!bUR\  
absolute expenditure 实际开支 bUwn}_7b  
absolute guideline figure 绝对准则数字 "/Pjjb:2  
absolute interest 绝对权益 1c4/}3*  
absolute order of discharge 绝对破产解除令 "r4AY  
absolute profit margin 绝对利润幅度 \Q?ip&R  
absolute value 实值；绝对值 {Azn&|%.t  
absolutely vested interest 绝对既得权益 VosZJv=  
absorbed cost 已吸收成本；已分摊成本 x
M>W2  
absorption 吸收；分摊；合并 e}Vw!w  
absorption rate 吸收率；摊配率；分摊率  uF|3/x=  
ACB Finance Limited 亚洲商业财务有限公司 c_grPk2O4  
acceptable form of reciprocity 合理的互惠条件 >SF Uy\3  
acceptable rate 适当利率；适当汇率 }Db[ 4
 
acceptance agreement 承兑协议 Cwa^"r3P1  
acceptance for honour 参加承兑 Jzji&A~  
acceptor 承兑人；接受人；受票人 Q#I"_G&{  
acceptor for honour 参加承兑人 IY'=DePd  
accident insurance 意外保险 s9;#!7ms  
Accident Insurance Association of Hong Kong 香港意外保险公会 Kb#4ILA  
accident insurance scheme 意外保险计划 !LMN[3M _  
accident year basis 意外年度基准 5zJj]A  
accommodation 通融；贷款 >^Q&nkB"B  
accommodation bill 通融票据；空头票据 gN8hJG'0  
accommodation party 汇票代发人 `_I@i]i^  
account balance 帐户余额；帐户结余 v4,h&JLt  
account book 帐簿 5@IB39
 
account collected in advance 预收款项 t.8 GT&p  
account current book 往来帐簿 lf{e[!ML'  
account of after-acquired property 事后取得的财产报告 L sEXM-  
account of defaulter 拖欠帐目 Bs+(L [Z  
account payable 应付帐款 Y`7~Am/r;&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i$G;f^Z!Y  
account receivable 应收帐款 Ei}/iBG@  
account receivable report 应收帐款报表 Mv544>:  
account statement 结单；帐单；会计财务报表 -C-?`R  
account title 帐户名称；会计科目 K5ZC:Ks  
accountant's report 会计师报告 ,u }XWV  
Accountant's Report Rules 会计师报告规则 6oaazB^L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {e[%;W%c&  
Accounting Arrangements 《会计安排》 +y7;81ND  
accounting basis 会计基础 00I}o%akO  
accounting by Official Receiver 破产管理署署长呈交的帐目 5Wyz=+?m|  
Accounting Circular 《会计通告》 ]wT 7*( Y  
accounting class 会计类别 H&1[nU{?>  
accounting date 记帐日期；会计结算日期 <?-
YTY|  
accounting for money 款项核算 =L%DX#8  
Accounting Officer 会计主任 4a0:2 kIKa  
accounting period 会计报告期；会计期 w\54j)rb  
accounting policy 会计政策；会计方针 CTt vyr  
accounting practice 会计惯例 #/"8F O%~p  
accounting principle 会计准则 WARb"8Kg  
accounting record 会计记录 C*U'~qRK  
accounting report 会计报告 iLP 7!j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y$N)^=7  
Accounting Society of China 中国会计学会 H gTUy[(  
accounting statement 会计报表 XBd>tdEP  
accounting system 会计制度；会计系统 i|w8.}0  
accounting transaction 会计事项；帐务交易 GoA4f3   
accounting treatment 会计处理 z,qRcO&  
accounting year 会计年度 *Do/+[Ae  
accretion 增值；添加 F(4?tX T  
accrual 应计项目；应累算数目 "|;:>{JC  
accrual basis 应计制；权责发生制 )1N 54FNO  
accrual basis accounting 应计制会计；权责发生制会计 `U+l?S^$  
accrue 应累算；应计 Y2xL> F  
accrued benefit 应累算利益 .Ha' p.  
accrued charges 应计费用 <VD8bTk  
accrued cumulative preference share dividend 应累算的累积优先股股息 5MFxo63  
accrued expenses 应累算费用 4&
8Gr0C  
accrued interest payable 应付利息；应计未付利息 8N:owK  
accrued interest receivable 应收利息；应计未收利息 X;<BzA!H  
accrued right 累算权益 D:k3" E"S  
accruing profit 应累算的利润 +k dT(7  
accumulated fiscal reserve 累积财政储备 ^w]/  
accumulated profit 累积利润；滚存溢利 -': Y\:W  
accumulated reserve 累积储备 hN['7:bQ  
accumulation of surplus income 累积收益盈余 wi9DhVvc 0  
acquired assets 既得资产 91Uj}n%  
acquisition 收购；购置；取得 C6O8RHg  
acquisition cost 购置成本 da1]mb=4 5  
acquisition expenses 购置费用 k>t)g-,2  
acquisition of 100% interest 收购全部股权 MCU_Z[N#10  
acquisition of control 取得控制权 N`)$[&NG]  
acquisition of fixed assets 购置固定资产 /C/id)h>  
acquisition of shell “买壳” &/Ro lIHF  
acquisition price 收购价 Bo<>e~6P  
act of God 天灾 J=pztASt  
acting partner 执事合伙人 Ib
cZ@'RSw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }FzqW*4~  
active partner 积极参与的合伙人 ;<UWA.  
active trading 交投活跃 C3G)'
\yL  
actual circulation 实际流通 >
A0k 8T  
actual cost 实际成本 ^Rx9w!pAN  
actual expenditure 实际开支；实际支出 m*$|GW9  
actual income 实际入息；实际收入；实际收益 yLsz8j-QJ  
actual market 现货市场 B||;'  
actual price 现货价；实际价格 `
%09xMPu  
actual profit 实际利润 M$0u1~K  
actual quotation 实盘；实际价位；实际报价 "t^URp3  
actual year basis 按实际年度计算 5,)Qw  
actuals 实货 F)z;Z6{t4  
actuarial investigation 精算调查 DE2a5+^  
actuarial principle 精算原则 oI^4pwnh  
actuarial report 精算师报告 WK ="J6K5  
Actuarial Society of Hong Kong 香港精算学会 6a;v&5  
actuarial valuation 精算师估值 upeU52@\  
actuary 精算师 WM)-J^)BJ  
ad referendum agreement 暂定协议；有待覆核的协定 }(egMx;"3J  
ad valorem duty 从价税；按值征税 <>m }}^  
ad valorem duty system 从价税制 $9S(_xdI&  
ad valorem fee 从价费 a>mm+L8y  
ad valorem tariff 从价关税 ICAH G7,  
additional allowance 额外免税额 -=.V '  
additional amount for unexpired risk 未过期风险的额外款额 6sa"O89  
additional assessable profit 补加应评税利润 c1%H4j4/  
additional assessment 补加评税 lg047K   
additional commitment 额外承担 K\vSB~{[  
additional commitment vote 额外承担拨款 0%)i<a!_Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SZJ$w-<z  
additional dependent parent allowance 供养父母额外免税额 !"+'A)Nve  
additional provision 额外拨款 ;Ag 3c+  
additional stamp duty 附加印花税 _-5,zPR  
additional tax 补加税罚款；补加税款 7Sz?S_N/j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3s"0SLS4  
adjudged bankrupt 被裁定破产 tK k#LWB  
adjudicated bankrupt 裁定破产人 %F kMv  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 | Yq$sU  
adjudication of bankruptcy 裁定破产；宣告破产 `bc;]@"  
adjudication of insolvency 裁定无力偿还债务 K(XN-D/c  
adjusted actual 经调整的实数；调整后的实数 %T7nO%p  
adjusted current assets 经调整的流动资产；调整后的流动资产 s}pIk.4ot!  
adjusted figure 经调整的数字；调整后的数额 gIA@l`
"  
adjusted liabilities 经调整的负债；调整后的负债 d&#~h:~  
adjusted loss 经调整的亏损；调整后的亏损 `GXkF:f=  
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 8p-=&cuo\@  
adjusted profit 经调整的利润；调整后的利润 Cuc$3l(%  
adjusted surplus 经调整的盈余额；调整后的盈余额 /O]t R  
adjusted value 经调整的价值；调整后的价值 .(Qx{ r$  
adjustment 调整；修订；理算〔保险〕 nYbhy}y  
adjustment centre 调剂中心 QJ|ap4r  
adjustment lag 调整过程的时间差距；调整时差 4e;QiTj  
adjustment mechanism 调整机制 S~]mWxgZ  
adjustment of loss 亏损调整 !ZU2{  
adjustment process 调整过程；调整程序 ^( Rvk  
adjustment range 调整幅度 5XLs}:  
administered exchange rate 受管制汇率 si4don