[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: i/DUB<> p6  
!"^//2N+,  
A share Ａ股；甲类股份 g<4@5 OQKu  
abatement of tax 减税；减扣免税额 O~bzTn
 
ABN AMRO Bank N.V. 荷兰银行 &W y9%  
above-the-line expenditure 线上项目支出；经常预算支出 cZ/VMQEr  
above-the-line receipt 线上项目收入；经常预算收入 @}e5T/{X}T  
ABSA Asia Limited 南非联合亚洲有限公司 !uHVg(}  
absolute change 绝对数值变更 K30{Fcb< h  
absolute expenditure 实际开支 b;e*`f8T3c  
absolute guideline figure 绝对准则数字 E7Pz~6  
absolute interest 绝对权益 d>Np; "  
absolute order of discharge 绝对破产解除令 A3e83g~L  
absolute profit margin 绝对利润幅度 >x1?t  
absolute value 实值；绝对值 [1`&\C_E  
absolutely vested interest 绝对既得权益 X04JQLhy"  
absorbed cost 已吸收成本；已分摊成本 /`B:F5r  
absorption 吸收；分摊；合并 `oH6'+fT`;  
absorption rate 吸收率；摊配率；分摊率 )mXu{uowr  
ACB Finance Limited 亚洲商业财务有限公司 "M:0lUy  
acceptable form of reciprocity 合理的互惠条件 (^H pe5h&  
acceptable rate 适当利率；适当汇率 xCiq;FFR  
acceptance agreement 承兑协议 6SD9lgF*-  
acceptance for honour 参加承兑 y[:xGf]8@  
acceptor 承兑人；接受人；受票人  jUX0sRDk  
acceptor for honour 参加承兑人 n#5%{e>  
accident insurance 意外保险 !.5,RIf  
Accident Insurance Association of Hong Kong 香港意外保险公会 q6>%1~?  
accident insurance scheme 意外保险计划 45;ey }8  
accident year basis 意外年度基准 (!%9#  
accommodation 通融；贷款 uF+0nv+  
accommodation bill 通融票据；空头票据 Dvm[W),(k  
accommodation party 汇票代发人 8p_6RvG  
account balance 帐户余额；帐户结余
`k`P;(:  
account book 帐簿 SM\qd4
  
account collected in advance 预收款项 `G`yA%  
account current book 往来帐簿 "{[\VsX|c  
account of after-acquired property 事后取得的财产报告 Y`rl i  
account of defaulter 拖欠帐目 J?C:@Q  
account payable 应付帐款 v?_L_{x;W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G_<4% HM  
account receivable 应收帐款 Ug\$Ob5=q  
account receivable report 应收帐款报表 LB`{35b-  
account statement 结单；帐单；会计财务报表 8p]9A,Uq&  
account title 帐户名称；会计科目 GglGFXOL-  
accountant's report 会计师报告 \3`r/,wY  
Accountant's Report Rules 会计师报告规则 ><I{R|bC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =YY 7V!  
Accounting Arrangements 《会计安排》 BhhFij
4  
accounting basis 会计基础 ~z)JO'Z$  
accounting by Official Receiver 破产管理署署长呈交的帐目 nF$HWp&gt  
Accounting Circular 《会计通告》 k$ b)  
accounting class 会计类别 < n/ 2  
accounting date 记帐日期；会计结算日期 </2 aQn  
accounting for money 款项核算 LVT:oIQ  
Accounting Officer 会计主任 |-L7qZu%  
accounting period 会计报告期；会计期
*/2nh%>$  
accounting policy 会计政策；会计方针 d,toUI  
accounting practice 会计惯例 c(aykIVOo  
accounting principle 会计准则 ]kd:p*U6P  
accounting record 会计记录 }(7TiCwd  
accounting report 会计报告 T^vhhfCUr  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1)5$,+~lL  
Accounting Society of China 中国会计学会 AEkjyh\  
accounting statement 会计报表 " 6 ~5RCZ  
accounting system 会计制度；会计系统 z
l(
o/n  
accounting transaction 会计事项；帐务交易 iBI->xU[U  
accounting treatment 会计处理 voQJ !h1  
accounting year 会计年度 Ft38)T"2R\  
accretion 增值；添加 +lb&_eD  
accrual 应计项目；应累算数目 =#=}|Q}  
accrual basis 应计制；权责发生制 @S:T8 *~}  
accrual basis accounting 应计制会计；权责发生制会计 `]^W#6l
 
accrue 应累算；应计 b~r:<
:;  
accrued benefit 应累算利益 CK1A$$gnz  
accrued charges 应计费用 o(4gh1b%  
accrued cumulative preference share dividend 应累算的累积优先股股息 |<'6rJ[i>  
accrued expenses 应累算费用 `jSegG'  
accrued interest payable 应付利息；应计未付利息 Ho =vdB  
accrued interest receivable 应收利息；应计未收利息 R9!U_RH  
accrued right 累算权益 YxrMr9>l1  
accruing profit 应累算的利润 Wf^sl  
accumulated fiscal reserve 累积财政储备 |1zfXG,R  
accumulated profit 累积利润；滚存溢利 i&?\Pp;5-j  
accumulated reserve 累积储备 8i5S }  
accumulation of surplus income 累积收益盈余 6l[v3l"t  
acquired assets 既得资产 iD* Hh-  
acquisition 收购；购置；取得 3dlY_z=0  
acquisition cost 购置成本 3!$+N\ #w  
acquisition expenses 购置费用 XRO(p`OE-  
acquisition of 100% interest 收购全部股权 >]8(3&zd  
acquisition of control 取得控制权 +3J<vM}dy  
acquisition of fixed assets 购置固定资产 OF03]2j7<|  
acquisition of shell “买壳” 8&M<?oe
 
acquisition price 收购价 _QEw=*.<  
act of God 天灾 TW!OE"B  
acting partner 执事合伙人 c@Br_-  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ul#y'iY]  
active partner 积极参与的合伙人 '&e
8;X  
active trading 交投活跃 JsNj!aeU%  
actual circulation 实际流通 DP0@x+`k  
actual cost 实际成本 z~3GgR"1d  
actual expenditure 实际开支；实际支出 ;S \s&.u  
actual income 实际入息；实际收入；实际收益 IT{c:jo1{`  
actual market 现货市场 T0Xm}i  
actual price 现货价；实际价格 h?p_jI  
actual profit 实际利润 1P(=0\P>&  
actual quotation 实盘；实际价位；实际报价 fs 2MYa
t  
actual year basis 按实际年度计算 S '8+jY  
actuals 实货 mjWU0.  
actuarial investigation 精算调查 \Q(a`6U  
actuarial principle 精算原则 wpuK?fP  
actuarial report 精算师报告 3a.!9R>  
Actuarial Society of Hong Kong 香港精算学会 zmGHI!tP  
actuarial valuation 精算师估值 4pf@.ra,  
actuary 精算师 JR#4{P@A  
ad referendum agreement 暂定协议；有待覆核的协定 .FHk1~\%z^  
ad valorem duty 从价税；按值征税 rAfz?  
ad valorem duty system 从价税制 5RN!"YLI3  
ad valorem fee 从价费 V%s7*`U  
ad valorem tariff 从价关税  Q&xH  
additional allowance 额外免税额 '"E!av>  
additional amount for unexpired risk 未过期风险的额外款额 PVp>L*|BZ;  
additional assessable profit 补加应评税利润 MGsQF#6]  
additional assessment 补加评税 X':FFD4h  
additional commitment 额外承担 k:Y\i]#yP  
additional commitment vote 额外承担拨款 S xJ&5q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '0+~]4&}q  
additional dependent parent allowance 供养父母额外免税额 G9^`cTvv'8  
additional provision 额外拨款 (O4oIU  
additional stamp duty 附加印花税 \/YRhQ  
additional tax 补加税罚款；补加税款 gAWi&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 G|f9l?p  
adjudged bankrupt 被裁定破产 'Og@<~/Xy  
adjudicated bankrupt 裁定破产人
qsp.`9!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 NOQ^HEi  
adjudication of bankruptcy 裁定破产；宣告破产 88v8lt;R  
adjudication of insolvency 裁定无力偿还债务 k3q QU)  
adjusted actual 经调整的实数；调整后的实数 s{Qae=$Q  
adjusted current assets 经调整的流动资产；调整后的流动资产 [oVM9Q  
adjusted figure 经调整的数字；调整后的数额 6whPW .  
adjusted liabilities 经调整的负债；调整后的负债 1*u]v{JJ(  
adjusted loss 经调整的亏损；调整后的亏损 L? DlR hu  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 cl4z%qv*  
adjusted profit 经调整的利润；调整后的利润 Q}@t'  
adjusted surplus 经调整的盈余额；调整后的盈余额 H]R/=OYBUh  
adjusted value 经调整的价值；调整后的价值 JE-* o"&  
adjustment 调整；修订；理算〔保险〕 mG\QF0h  
adjustment centre 调剂中心 (Of6Ij?  
adjustment lag 调整过程的时间差距；调整时差 &M}X$k I  
adjustment mechanism 调整机制 S[3"?$3S  
adjustment of loss 亏损调整 /S"jO[n9b  
adjustment process 调整过程；调整程序 8xO   
adjustment range 调整幅度 6/S.sj~  
administered exchange rate 受管制汇率 8l5>t