[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: k7 j.VpN9  
@T:J<,  
A share Ａ股；甲类股份 lV$CBS  
abatement of tax 减税；减扣免税额 @<`V q  
ABN AMRO Bank N.V. 荷兰银行 z%#-2&i  
above-the-line expenditure 线上项目支出；经常预算支出 g9fYt&  
above-the-line receipt 线上项目收入；经常预算收入 *ow`}Q  
ABSA Asia Limited 南非联合亚洲有限公司 Q6D>(H#"0  
absolute change 绝对数值变更 D,Gv nfY  
absolute expenditure 实际开支 b b.UtoPz  
absolute guideline figure 绝对准则数字 %P D}VF/Y  
absolute interest 绝对权益 HNCu:$Wr@  
absolute order of discharge 绝对破产解除令 S~)`{ \  
absolute profit margin 绝对利润幅度 V:>r6  
absolute value 实值；绝对值 "{\xBX~oM  
absolutely vested interest 绝对既得权益 ;!G#Y Oe  
absorbed cost 已吸收成本；已分摊成本 3n)$\aBE
 
absorption 吸收；分摊；合并 ]tf`[bINP  
absorption rate 吸收率；摊配率；分摊率 |'z24 :8  
ACB Finance Limited 亚洲商业财务有限公司 } C:i0Q  
acceptable form of reciprocity 合理的互惠条件 1Dc
X$b  
acceptable rate 适当利率；适当汇率 J]#rh5um  
acceptance agreement 承兑协议 v? O Ud^  
acceptance for honour 参加承兑 /Ry%K4$  
acceptor 承兑人；接受人；受票人 oyr b.lu/  
acceptor for honour 参加承兑人 Hqs!L`oW)  
accident insurance 意外保险 }79O[&  
Accident Insurance Association of Hong Kong 香港意外保险公会 #4./>}G  
accident insurance scheme 意外保险计划 _ xTpW  
accident year basis 意外年度基准 Vjs'|%P7  
accommodation 通融；贷款 }dpTR
9j=  
accommodation bill 通融票据；空头票据 =yz" xWH  
accommodation party 汇票代发人 AH:uG#  
account balance 帐户余额；帐户结余 tjt^R$[@  
account book 帐簿 jU~ x^Y  
account collected in advance 预收款项 2]Il:>n,  
account current book 往来帐簿 H`'a|Y  
account of after-acquired property 事后取得的财产报告 LRts W(A/  
account of defaulter 拖欠帐目 `FQ]ad Fz  
account payable 应付帐款 _dRB=bl"O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 pZ}B/j  
account receivable 应收帐款 g4b#U\D@)/  
account receivable report 应收帐款报表 3qn_9f]  
account statement 结单；帐单；会计财务报表 r5N TTc  
account title 帐户名称；会计科目 z=) m6\  
accountant's report 会计师报告 Ak,JPzT  
Accountant's Report Rules 会计师报告规则 C#nT@;VO5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /AADFa  
Accounting Arrangements 《会计安排》 cM3B5Lp  
accounting basis 会计基础 >h)kbsSU0z  
accounting by Official Receiver 破产管理署署长呈交的帐目 J@2wPKh?Yp  
Accounting Circular 《会计通告》 tE_n>~Zs  
accounting class 会计类别 g(9*!g  
accounting date 记帐日期；会计结算日期 Y (bB7tR  
accounting for money 款项核算 hPSMPbI  
Accounting Officer 会计主任 (_"Zbw%cJy  
accounting period 会计报告期；会计期 IycZ\^5*-  
accounting policy 会计政策；会计方针 n0T|U
 
accounting practice 会计惯例 ;b
*qunJ3L  
accounting principle 会计准则 +/Y2\s  
accounting record 会计记录 tp}/>gU!  
accounting report 会计报告 @,GL&$Y:W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x<M::")5!V  
Accounting Society of China 中国会计学会 _%=CW' B  
accounting statement 会计报表 vReX7  
accounting system 会计制度；会计系统 !5(DU~S*@S  
accounting transaction 会计事项；帐务交易 o+&Om
~W  
accounting treatment 会计处理 R|$AcNp  
accounting year 会计年度 #55 :qc>m  
accretion 增值；添加 On}1&!{1]  
accrual 应计项目；应累算数目 F`m}RL]g  
accrual basis 应计制；权责发生制 Mq)]2>"v  
accrual basis accounting 应计制会计；权责发生制会计 j!>P7 8  
accrue 应累算；应计 W/bW=.d Jd  
accrued benefit 应累算利益 T2S_> #."l  
accrued charges 应计费用 _*6]4\;  
accrued cumulative preference share dividend 应累算的累积优先股股息 / Qd` ?  
accrued expenses 应累算费用 H" `'d  
accrued interest payable 应付利息；应计未付利息 4h@,hY1#  
accrued interest receivable 应收利息；应计未收利息 dh7`eAMY   
accrued right 累算权益 tngB;9c+w  
accruing profit 应累算的利润 M,_ $s,  
accumulated fiscal reserve 累积财政储备 sdZ$3oE.  
accumulated profit 累积利润；滚存溢利 k\.9iI'6  
accumulated reserve 累积储备 ` = O  
accumulation of surplus income 累积收益盈余 = yZq]g6Q  
acquired assets 既得资产 RB+Jp  
acquisition 收购；购置；取得 6!"wiM"]  
acquisition cost 购置成本 V^n6~O  
acquisition expenses 购置费用 rL1yq|]I  
acquisition of 100% interest 收购全部股权 (cOe*>L;  
acquisition of control 取得控制权 dT*Yv` h  
acquisition of fixed assets 购置固定资产 ?-<lIFFh  
acquisition of shell “买壳” } 7 o!  
acquisition price 收购价 ]"Uzn  
act of God 天灾 ]|tg`*l!>  
acting partner 执事合伙人 $ ubU"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {\D&
*  
active partner 积极参与的合伙人 0fXMY-$I  
active trading 交投活跃 |-}.Y(y  
actual circulation 实际流通 W+#Q>^Q>  
actual cost 实际成本 `^SRg_rH=`  
actual expenditure 实际开支；实际支出 S[3"?$3S  
actual income 实际入息；实际收入；实际收益 7j\^
h2  
actual market 现货市场 ?I6rW JcQ6  
actual price 现货价；实际价格 YUEyGhkMV{  
actual profit 实际利润 PiKP.   
actual quotation 实盘；实际价位；实际报价 aYaEy(m  
actual year basis 按实际年度计算 9)1Ye  
actuals 实货 d j\Z}[  
actuarial investigation 精算调查 " _2k3  
actuarial principle 精算原则 vd[7Pxe  
actuarial report 精算师报告 bwXeEA@{  
Actuarial Society of Hong Kong 香港精算学会 /ovVS6Ai  
actuarial valuation 精算师估值 6X
W NJb  
actuary 精算师 '-%1ILK$3r  
ad referendum agreement 暂定协议；有待覆核的协定 ML905n u  
ad valorem duty 从价税；按值征税 q-<DYVG+  
ad valorem duty system 从价税制 7x6M]1F  
ad valorem fee 从价费 6i[Ts0H%<!  
ad valorem tariff 从价关税 *yRsFC{,  
additional allowance 额外免税额 $o?U=  
additional amount for unexpired risk 未过期风险的额外款额 ae sk.  
additional assessable profit 补加应评税利润 XG.[C>  
additional assessment 补加评税 0qJ (RB  
additional commitment 额外承担 6h>#;M  
additional commitment vote 额外承担拨款 {oqbV#/&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9-c3@>v  
additional dependent parent allowance 供养父母额外免税额 o4kLgY !Q  
additional provision 额外拨款 =Pl@+RgK+  
additional stamp duty 附加印花税 [j0[c9.p[  
additional tax 补加税罚款；补加税款 qS+;u`s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 y{hg4|\  
adjudged bankrupt 被裁定破产 k\#;  
adjudicated bankrupt 裁定破产人 58s-RO6
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >8(i;)(3  
adjudication of bankruptcy 裁定破产；宣告破产 U9:)qvMXe  
adjudication of insolvency 裁定无力偿还债务 SCcvU4`o  
adjusted actual 经调整的实数；调整后的实数 GJ*IH9YR  
adjusted current assets 经调整的流动资产；调整后的流动资产 }pMVl  
adjusted figure 经调整的数字；调整后的数额 Dds-;9  
adjusted liabilities 经调整的负债；调整后的负债 UN.;w3`Oc  
adjusted loss 经调整的亏损；调整后的亏损 P?h1nxm`'  
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 0A)0Zw  
adjusted profit 经调整的利润；调整后的利润 vdq=F|&  
adjusted surplus 经调整的盈余额；调整后的盈余额 0P5VbDv$r7  
adjusted value 经调整的价值；调整后的价值 27D*FItc  
adjustment 调整；修订；理算〔保险〕 ,-AF8BP  
adjustment centre 调剂中心 jhm3:;Z  
adjustment lag 调整过程的时间差距；调整时差 TRm#H$  
adjustment mechanism 调整机制 MV"n{1B  
adjustment of loss 亏损调整 s?EQ  
adjustment process 调整过程；调整程序 ynIC (t  
adjustment range 调整幅度 9!_,A d;3  
administered exchange rate 受管制汇率 7~XC_Yc1