[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: 'Wtf>`  
V'C-'Ythwf  
A share Ａ股；甲类股份 ex!XB$X  
abatement of tax 减税；减扣免税额 ?3Pazc]+|  
ABN AMRO Bank N.V. 荷兰银行 fy`+Efuj  
above-the-line expenditure 线上项目支出；经常预算支出 aTG[=)xL  
above-the-line receipt 线上项目收入；经常预算收入 yZ5x88>  
ABSA Asia Limited 南非联合亚洲有限公司 r,Ds[s)B  
absolute change 绝对数值变更 Ox~ 9_d  
absolute expenditure 实际开支 so*/OBte  
absolute guideline figure 绝对准则数字 &u=8r*  
absolute interest 绝对权益 8ZW?|-i  
absolute order of discharge 绝对破产解除令 k8 u%$G  
absolute profit margin 绝对利润幅度 HgaZbb>'  
absolute value 实值；绝对值 "1K:/n  
absolutely vested interest 绝对既得权益 Qww^P/vm  
absorbed cost 已吸收成本；已分摊成本 =&N$
Vqn  
absorption 吸收；分摊；合并 ld95[cTP  
absorption rate 吸收率；摊配率；分摊率 )d:K:YXt  
ACB Finance Limited 亚洲商业财务有限公司 F;-90w  
acceptable form of reciprocity 合理的互惠条件 0d";Hh:  
acceptable rate 适当利率；适当汇率 @UV{:]f~e  
acceptance agreement 承兑协议 o)p[ C   
acceptance for honour 参加承兑 6e<^oH  
acceptor 承兑人；接受人；受票人 =q5@
,wN^  
acceptor for honour 参加承兑人 i%MA"I\9  
accident insurance 意外保险 C 0>=x{,v  
Accident Insurance Association of Hong Kong 香港意外保险公会 -Uri|^t  
accident insurance scheme 意外保险计划 %E aE,  
accident year basis 意外年度基准 y jFe'  
accommodation 通融；贷款 M!# AfIyB  
accommodation bill 通融票据；空头票据 $o"g73`3  
accommodation party 汇票代发人 JtFiFaCxY  
account balance 帐户余额；帐户结余 A4 5m)wQ  
account book 帐簿 9qre|AA  
account collected in advance 预收款项 eG4>d^`c  
account current book 往来帐簿  VGB-h'  
account of after-acquired property 事后取得的财产报告 ;:T9 IL  
account of defaulter 拖欠帐目 uOre,AQR  
account payable 应付帐款 [Y$V\h=V  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Z(`r-}f I  
account receivable 应收帐款 gApz:K[l  
account receivable report 应收帐款报表 EX+,:l\^  
account statement 结单；帐单；会计财务报表 r6MB"4xd  
account title 帐户名称；会计科目 r@yD8D \  
accountant's report 会计师报告 fnWsm4  
Accountant's Report Rules 会计师报告规则 *i@T!O(1)M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P5Dk63z]  
Accounting Arrangements 《会计安排》 l2s{~IC  
accounting basis 会计基础 Fg4@On[,i  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~~q}cywBk  
Accounting Circular 《会计通告》 8%-%AWF]  
accounting class 会计类别 vK:QX$b  
accounting date 记帐日期；会计结算日期 [;FofuZ  
accounting for money 款项核算 <s
c\EK  
Accounting Officer 会计主任 nP;;MX:B  
accounting period 会计报告期；会计期 ZV( w
  
accounting policy 会计政策；会计方针 p[-
{]!  
accounting practice 会计惯例 SM<d  
accounting principle 会计准则 e#khl9j*bt  
accounting record 会计记录 6__K#r  
accounting report 会计报告 "xn
|zB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :".w{0l@  
Accounting Society of China 中国会计学会 R8 jovr  
accounting statement 会计报表 ($SLb
6  
accounting system 会计制度；会计系统 Sr"/-  
accounting transaction 会计事项；帐务交易 :<%vE!$  
accounting treatment 会计处理 C_Gzv'C"L  
accounting year 会计年度 'evv,Q{87  
accretion 增值；添加 s!de 2z  
accrual 应计项目；应累算数目 h)@InYwu7  
accrual basis 应计制；权责发生制 02pplDFsM  
accrual basis accounting 应计制会计；权责发生制会计 ;wgFr.#hp@  
accrue 应累算；应计 3e 73l  
accrued benefit 应累算利益 @RVOXkVo  
accrued charges 应计费用 8(Fu  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,E9d
\+j  
accrued expenses 应累算费用 )*D'csGc  
accrued interest payable 应付利息；应计未付利息 ] D6|o5  
accrued interest receivable 应收利息；应计未收利息 ; RHNRVP  
accrued right 累算权益 Up|f=@=  
accruing profit 应累算的利润 +$,d
wyI2t  
accumulated fiscal reserve 累积财政储备 U0IE1_R  
accumulated profit 累积利润；滚存溢利 " '[hr$h3  
accumulated reserve 累积储备 _Ex|f5+  
accumulation of surplus income 累积收益盈余 bjzx!OCpV  
acquired assets 既得资产 zmbZ  
acquisition 收购；购置；取得 o_rtH|ntX5  
acquisition cost 购置成本 mgcN(n1  
acquisition expenses 购置费用 +NR n0 z(  
acquisition of 100% interest 收购全部股权 8[R1A  
acquisition of control 取得控制权 W_}/O'l{  
acquisition of fixed assets 购置固定资产 'HB~Dbq`V  
acquisition of shell “买壳” K'Spbn!nC  
acquisition price 收购价 }N]!0Ka  
act of God 天灾 DY.58IHg1  
acting partner 执事合伙人 mf2Mx=oy  
active market 买卖活跃的市场；交投畅旺的市场；旺市
8t[t{"  
active partner 积极参与的合伙人 iaRR5
D-  
active trading 交投活跃 }NwN2xTB  
actual circulation 实际流通 }"4roJ  
actual cost 实际成本 P^zy;Qs7  
actual expenditure 实际开支；实际支出 HH zEQV Lh  
actual income 实际入息；实际收入；实际收益 mPG7Zy$z  
actual market 现货市场 ^*>n4U  
actual price 现货价；实际价格 aDveU)]=1  
actual profit 实际利润 wv^b_DR  
actual quotation 实盘；实际价位；实际报价 iRs V#s  
actual year basis 按实际年度计算 1R^4C8*B  
actuals 实货 nq@5j0fK
 
actuarial investigation 精算调查 
X+at%L=  
actuarial principle 精算原则 RJPcn)@l  
actuarial report 精算师报告 4By]vd<;=  
Actuarial Society of Hong Kong 香港精算学会 Kj!Y K~~  
actuarial valuation 精算师估值 liD47}+  
actuary 精算师 SUu >6'LN  
ad referendum agreement 暂定协议；有待覆核的协定 GoD ?KC  
ad valorem duty 从价税；按值征税 @\PpA9ebg%  
ad valorem duty system 从价税制 @yKZRwg  
ad valorem fee 从价费 0x71%=4H^x  
ad valorem tariff 从价关税 ev"M;"y  
additional allowance 额外免税额 F.0d4:A+  
additional amount for unexpired risk 未过期风险的额外款额 ohsH2]C  
additional assessable profit 补加应评税利润 vgo{]:Aj{  
additional assessment 补加评税 <jFSj=cIL  
additional commitment 额外承担 "mtp0  
additional commitment vote 额外承担拨款 1i+FL''  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 bpp*  
additional dependent parent allowance 供养父母额外免税额 7E(%9W6P  
additional provision 额外拨款 $T/#1w P  
additional stamp duty 附加印花税 $?$9y^\  
additional tax 补加税罚款；补加税款 XHQh4W3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 G_+Ph^  
adjudged bankrupt 被裁定破产 S+pP!YX  
adjudicated bankrupt 裁定破产人 =qX*
]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 p
%8v`  
adjudication of bankruptcy 裁定破产；宣告破产 x~Agm_Tu+'  
adjudication of insolvency 裁定无力偿还债务 o&,Y<$!:VH  
adjusted actual 经调整的实数；调整后的实数 `j:M)2:*y  
adjusted current assets 经调整的流动资产；调整后的流动资产 LU(%K{9  
adjusted figure 经调整的数字；调整后的数额 O#G| ~'.,  
adjusted liabilities 经调整的负债；调整后的负债 ^jOCenE3  
adjusted loss 经调整的亏损；调整后的亏损 Mciq-c)  
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
s|g
p  
adjusted profit 经调整的利润；调整后的利润 k9&@(G[K3  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y%h}U<y  
adjusted value 经调整的价值；调整后的价值 z
Dd5cxFdZ  
adjustment 调整；修订；理算〔保险〕 C fSl 54  
adjustment centre 调剂中心 -5xCQJ[  
adjustment lag 调整过程的时间差距；调整时差 ,ey0:.!;  
adjustment mechanism 调整机制 OAVQ`ek  
adjustment of loss 亏损调整 :MBS>owR  
adjustment process 调整过程；调整程序 m# MlH=-  
adjustment range 调整幅度 e`AUYli"  
administered exchange rate 受管制汇率 2Y;!$0_rv