[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: 75A60Uw  
zm4e+v-  
A share Ａ股；甲类股份 QkLcs6)R  
abatement of tax 减税；减扣免税额 p%/lP{  
ABN AMRO Bank N.V. 荷兰银行 y+izC+  
above-the-line expenditure 线上项目支出；经常预算支出 = N:5#A  
above-the-line receipt 线上项目收入；经常预算收入 A5O;C
 
ABSA Asia Limited 南非联合亚洲有限公司 Nov An+  
absolute change 绝对数值变更 8^R~qp
g%  
absolute expenditure 实际开支 :K(+ KN(  
absolute guideline figure 绝对准则数字 gEq6[G  
absolute interest 绝对权益 z^y -A?  
absolute order of discharge 绝对破产解除令
EJJ
&`,q  
absolute profit margin 绝对利润幅度 1KJ[&jS ]  
absolute value 实值；绝对值 W#wC  
absolutely vested interest 绝对既得权益 kq(]7jU$[  
absorbed cost 已吸收成本；已分摊成本 dbF9%I@  
absorption 吸收；分摊；合并 qSaCl6[Do  
absorption rate 吸收率；摊配率；分摊率 maV*+!\  
ACB Finance Limited 亚洲商业财务有限公司 =H^~"16  
acceptable form of reciprocity 合理的互惠条件 LrV|Y~  
acceptable rate 适当利率；适当汇率 '[
bw7T  
acceptance agreement 承兑协议 H{_6e6`e.  
acceptance for honour 参加承兑 Hq,NOP  
acceptor 承兑人；接受人；受票人 'o7V6KG  
acceptor for honour 参加承兑人 h9~oS/%:  
accident insurance 意外保险 6*I=% H|  
Accident Insurance Association of Hong Kong 香港意外保险公会 tcI Z 2H%  
accident insurance scheme 意外保险计划 [&zSYmDk  
accident year basis 意外年度基准 18y'#<X!  
accommodation 通融；贷款 ^a#W|-:  
accommodation bill 通融票据；空头票据 s##XC^;p[  
accommodation party 汇票代发人 4X0ku]  
account balance 帐户余额；帐户结余 yPH5/
5;,  
account book 帐簿 R]o2_r7N"}  
account collected in advance 预收款项 "2T* w~V&y  
account current book 往来帐簿 yWi?2   
account of after-acquired property 事后取得的财产报告 7}tXF  
account of defaulter 拖欠帐目 %
B| Ca&  
account payable 应付帐款 c2d 1'l]n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3:b5#c?R-  
account receivable 应收帐款 ,~NJ}4wP  
account receivable report 应收帐款报表 " b`3
 
account statement 结单；帐单；会计财务报表 '/Xm%S  
account title 帐户名称；会计科目 =':B  
accountant's report 会计师报告 tpP68)<ns  
Accountant's Report Rules 会计师报告规则 
xB}B1H%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]YB,K)WQ  
Accounting Arrangements 《会计安排》 ^YEMR C  
accounting basis 会计基础 6h\ ; U5  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;Udx|1o  
Accounting Circular 《会计通告》 2JHV*/Q  
accounting class 会计类别 0EC/l OS  
accounting date 记帐日期；会计结算日期 ,4(m.P10  
accounting for money 款项核算 A.<M*[{q  
Accounting Officer 会计主任 rP}0B/  
accounting period 会计报告期；会计期 c2yZvi  
accounting policy 会计政策；会计方针 AQ,%5MeqJ  
accounting practice 会计惯例 Wix4se1Ac  
accounting principle 会计准则 .?r}3C
h  
accounting record 会计记录 {%X[Snv  
accounting report 会计报告 N2Cf(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r
<"k /  
Accounting Society of China 中国会计学会 1c$ce+n~  
accounting statement 会计报表 UR[UZ4G  
accounting system 会计制度；会计系统 PB@jh}  
accounting transaction 会计事项；帐务交易 Vv>hr+e  
accounting treatment 会计处理 RNX>I,2sh  
accounting year 会计年度 E|=]k  
accretion 增值；添加
h9+76  
accrual 应计项目；应累算数目 bWMb@zm  
accrual basis 应计制；权责发生制 4o( Q +6m  
accrual basis accounting 应计制会计；权责发生制会计 F>5)Clq  
accrue 应累算；应计 ,*;g+[Bhpl  
accrued benefit 应累算利益 Y,X0x-   
accrued charges 应计费用 (KT+7j0^  
accrued cumulative preference share dividend 应累算的累积优先股股息 H(Ad"1~.#  
accrued expenses 应累算费用 prVqV-S6TY  
accrued interest payable 应付利息；应计未付利息 ,^qHl+'  
accrued interest receivable 应收利息；应计未收利息 >+*lG>!z  
accrued right 累算权益 -4S4I  
accruing profit 应累算的利润 Ewo6Q){X  
accumulated fiscal reserve 累积财政储备 7*47mJyc  
accumulated profit 累积利润；滚存溢利 (}CA?/  
accumulated reserve 累积储备 }9L;|ul6  
accumulation of surplus income 累积收益盈余 e{*z4q1  
acquired assets 既得资产 f7 zGz  
acquisition 收购；购置；取得 V_T~5%9Fy  
acquisition cost 购置成本 F=$U.K~1?  
acquisition expenses 购置费用 Dfd%Z ;Yu  
acquisition of 100% interest 收购全部股权 FX/f0C3CK  
acquisition of control 取得控制权 IHe?/oUL"b  
acquisition of fixed assets 购置固定资产 \0^Je>-:U  
acquisition of shell “买壳” }/F9(m  
acquisition price 收购价 wUmcA~3D  
act of God 天灾 nsi&r  
acting partner 执事合伙人 CSMx ]jbb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 t` zPx#])  
active partner 积极参与的合伙人 8' +I8J0l  
active trading 交投活跃 6$p6dmV|  
actual circulation 实际流通 O4,?C)  
actual cost 实际成本 *g 2N&U  
actual expenditure 实际开支；实际支出 dxF)) Z  
actual income 实际入息；实际收入；实际收益 o>\epQt~/p  
actual market 现货市场 vi0nJ -Xg  
actual price 现货价；实际价格 oo!JAv}~  
actual profit 实际利润 h) W|~y@  
actual quotation 实盘；实际价位；实际报价 DbK-3F_  
actual year basis 按实际年度计算 !ziO1U  
actuals 实货 4NmLbM&C8  
actuarial investigation 精算调查 ?) VBkA5j  
actuarial principle 精算原则 +v|]RgyW)  
actuarial report 精算师报告 93y
!x}  
Actuarial Society of Hong Kong 香港精算学会 f.Ms3))  
actuarial valuation 精算师估值 Tw
9?U,]  
actuary 精算师 mbO.Kyfen  
ad referendum agreement 暂定协议；有待覆核的协定 <0H^2ekd  
ad valorem duty 从价税；按值征税  76EMS?e  
ad valorem duty system 从价税制 zT jk^  
ad valorem fee 从价费 Z< $y)bf  
ad valorem tariff 从价关税 (/Dr=D{ `  
additional allowance 额外免税额 IVSd,AR7yY  
additional amount for unexpired risk 未过期风险的额外款额 t x#(K#/  
additional assessable profit 补加应评税利润 }e&Z"H |  
additional assessment 补加评税 hxsW9  
additional commitment 额外承担 LT)G"U~  
additional commitment vote 额外承担拨款 &e1(|qax  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ea?u5$>gY"  
additional dependent parent allowance 供养父母额外免税额 0-zIohSJdQ  
additional provision 额外拨款 _9"%;:t  
additional stamp duty 附加印花税 4'0rgS  
additional tax 补加税罚款；补加税款 psE&Rx3)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F]^ZdJ2  
adjudged bankrupt 被裁定破产 <I^Tug\M+  
adjudicated bankrupt 裁定破产人 #Ue_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g;G.uF&  
adjudication of bankruptcy 裁定破产；宣告破产 {~eVZVv  
adjudication of insolvency 裁定无力偿还债务 Dbv KpM H
 
adjusted actual 经调整的实数；调整后的实数 ]"4\]_?r  
adjusted current assets 经调整的流动资产；调整后的流动资产 ffS]%qa  
adjusted figure 经调整的数字；调整后的数额 @wOX</_g  
adjusted liabilities 经调整的负债；调整后的负债 h$q=NTV  
adjusted loss 经调整的亏损；调整后的亏损 ?DKwKt  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 KJN{p~Q  
adjusted profit 经调整的利润；调整后的利润 }`$Sr&n 1  
adjusted surplus 经调整的盈余额；调整后的盈余额 [78^:q-/0  
adjusted value 经调整的价值；调整后的价值 by0M(h  
adjustment 调整；修订；理算〔保险〕 zsha/:b  
adjustment centre 调剂中心 8yn}|Y9Fu  
adjustment lag 调整过程的时间差距；调整时差 2 1] 8 7$  
adjustment mechanism 调整机制 fkK42*U@r  
adjustment of loss 亏损调整 /|2 hW`G  
adjustment process 调整过程；调整程序 Kq2,J&Ca3  
adjustment range 调整幅度 FTC,{$  
administered exchange rate 受管制汇率 l d/\`s[i