[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: )5 R=Z<  
Nv"EV;$  
A share Ａ股；甲类股份 ,UuH}E  
abatement of tax 减税；减扣免税额 r hfb ftw  
ABN AMRO Bank N.V. 荷兰银行 $.bBFWk  
above-the-line expenditure 线上项目支出；经常预算支出 +sJrllrE(  
above-the-line receipt 线上项目收入；经常预算收入 %'T #
pz  
ABSA Asia Limited 南非联合亚洲有限公司 \J6j38D5  
absolute change 绝对数值变更 I"`M@ %  
absolute expenditure 实际开支 &zo|Lfe  
absolute guideline figure 绝对准则数字 0P]E6hWgg  
absolute interest 绝对权益 ?^N3&ukkyo  
absolute order of discharge 绝对破产解除令 wiBVuj#  
absolute profit margin 绝对利润幅度 nWHa.H#  
absolute value 实值；绝对值 ZIF49`Y4TF  
absolutely vested interest 绝对既得权益 )l#E}Uz  
absorbed cost 已吸收成本；已分摊成本 ^urDoB:  
absorption 吸收；分摊；合并 CoA6  
absorption rate 吸收率；摊配率；分摊率 QMZ)-ty"  
ACB Finance Limited 亚洲商业财务有限公司 m?&1yU9  
acceptable form of reciprocity 合理的互惠条件 GDuMY\1  
acceptable rate 适当利率；适当汇率 l(Q?rwI8Y  
acceptance agreement 承兑协议 b3VS\[p  
acceptance for honour 参加承兑 C/-63O_  
acceptor 承兑人；接受人；受票人 =J~ x  
acceptor for honour 参加承兑人 ^53r/V}%  
accident insurance 意外保险 LupkrxV  
Accident Insurance Association of Hong Kong 香港意外保险公会 tzh1s i  
accident insurance scheme 意外保险计划 /g4f`$a  
accident year basis 意外年度基准 ZGd!IghL  
accommodation 通融；贷款 *2X0^H|dS  
accommodation bill 通融票据；空头票据
L/z),#  
accommodation party 汇票代发人 Ggb5K8D*  
account balance 帐户余额；帐户结余 mbueP.q[?  
account book 帐簿 pn^ d]rou?  
account collected in advance 预收款项 O &-wxJ]S  
account current book 往来帐簿 Nj 00W1  
account of after-acquired property 事后取得的财产报告 ~JH:EB:  
account of defaulter 拖欠帐目 to$h2#i_  
account payable 应付帐款 ~T89_L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5;{H&O9Q  
account receivable 应收帐款 $O5UyKI  
account receivable report 应收帐款报表 WH\))y-  
account statement 结单；帐单；会计财务报表 (zFi$  
account title 帐户名称；会计科目 YGsWu7dG  
accountant's report 会计师报告 L{`JRu  
Accountant's Report Rules 会计师报告规则 IOV(seEY  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >HS W]"k  
Accounting Arrangements 《会计安排》 j ku}QM^  
accounting basis 会计基础 Vkc#7W(  
accounting by Official Receiver 破产管理署署长呈交的帐目 L:'J Bhg  
Accounting Circular 《会计通告》 ~Onoe $A[<  
accounting class 会计类别 Y(cGk#0  
accounting date 记帐日期；会计结算日期 Kp,M"Y  
accounting for money 款项核算 `9 b7>Nn<  
Accounting Officer 会计主任 *v3]}g[<  
accounting period 会计报告期；会计期 ]:~OG
@(  
accounting policy 会计政策；会计方针 wg]j+r@  
accounting practice 会计惯例 5kz)5,KjM  
accounting principle 会计准则 8M`#pN^  
accounting record 会计记录 ,9o"43D:a|  
accounting report 会计报告 4tS.G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d
8x\  
Accounting Society of China 中国会计学会 [bk?!0]aV  
accounting statement 会计报表 9,r rQQD_  
accounting system 会计制度；会计系统 d:U9pC$  
accounting transaction 会计事项；帐务交易 Bb"Bg\le,^  
accounting treatment 会计处理 X<%Q"2hW  
accounting year 会计年度 h^o{@/2  
accretion 增值；添加 ,5*eX  
accrual 应计项目；应累算数目 $+I;oHWI  
accrual basis 应计制；权责发生制 =Fr(9(  
accrual basis accounting 应计制会计；权责发生制会计 4zo5}L`Y  
accrue 应累算；应计 6<ZkJ:=  
accrued benefit 应累算利益 %&Q$dzgb_  
accrued charges 应计费用 UTH_^HAN#G  
accrued cumulative preference share dividend 应累算的累积优先股股息 =HlQ36;*  
accrued expenses 应累算费用 1cD! :[  
accrued interest payable 应付利息；应计未付利息 YS%h^>I^  
accrued interest receivable 应收利息；应计未收利息 jYhB +|  
accrued right 累算权益 LmnymcH  
accruing profit 应累算的利润 gjAIEI  
accumulated fiscal reserve 累积财政储备 ZXuv CI  
accumulated profit 累积利润；滚存溢利 9BuSN*4  
accumulated reserve 累积储备 &@yo;kB  
accumulation of surplus income 累积收益盈余 <h'5cO  
acquired assets 既得资产 HI11Jl}{  
acquisition 收购；购置；取得 fL=~N
C"  
acquisition cost 购置成本 k<\$Oo
OZ  
acquisition expenses 购置费用 %eO0wa$a  
acquisition of 100% interest 收购全部股权 6Z%U`,S  
acquisition of control 取得控制权 
>\Ww;1yV  
acquisition of fixed assets 购置固定资产 9B7^lR  
acquisition of shell “买壳” sH[ROm  
acquisition price 收购价 eF3,2DDC  
act of God 天灾 07^iP>?  
acting partner 执事合伙人 !_cg\KU#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ktpaU,%  
active partner 积极参与的合伙人 l|k`YC x  
active trading 交投活跃 +P`*kj-P\  
actual circulation 实际流通 rMhB9zB1  
actual cost 实际成本 9uA>N  
actual expenditure 实际开支；实际支出 7G>d TO  
actual income 实际入息；实际收入；实际收益 FK5<6n,U  
actual market 现货市场 AGYc |;  
actual price 现货价；实际价格 h9G RI  
actual profit 实际利润 4s*ZS}] o  
actual quotation 实盘；实际价位；实际报价 `,(,t
n_  
actual year basis 按实际年度计算 ?qWfup\S  
actuals 实货 5X:*/FuS@  
actuarial investigation 精算调查 G%W8S \  
actuarial principle 精算原则 /VN f{p  
actuarial report 精算师报告 J.xPv)1'  
Actuarial Society of Hong Kong 香港精算学会 428>BQA  
actuarial valuation 精算师估值 B2'i7Ps  
actuary 精算师 TO?R({yx*  
ad referendum agreement 暂定协议；有待覆核的协定 V13N}]  
ad valorem duty 从价税；按值征税 W)f/0QX}W  
ad valorem duty system 从价税制 &-B^~M*??  
ad valorem fee 从价费 l)&X$3?tz  
ad valorem tariff 从价关税 Gf
mI<{da  
additional allowance 额外免税额 7B\Vs-d  
additional amount for unexpired risk 未过期风险的额外款额 .jk@IL  
additional assessable profit 补加应评税利润 O4V.11FnW  
additional assessment 补加评税 ~3WF,mW  
additional commitment 额外承担 P<a)25be/  
additional commitment vote 额外承担拨款 E{Ov>osq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Pn>Xbe  
additional dependent parent allowance 供养父母额外免税额 h_+dT  
additional provision 额外拨款 V#S9H!hm$  
additional stamp duty 附加印花税 ^!<B QP7  
additional tax 补加税罚款；补加税款 !FElW`F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;E3>ay6m8  
adjudged bankrupt 被裁定破产 :lPb.UCY  
adjudicated bankrupt 裁定破产人 \Ani}qQ%|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~^r29'3  
adjudication of bankruptcy 裁定破产；宣告破产 sE Q=dcK  
adjudication of insolvency 裁定无力偿还债务 xgKdMW'%g:  
adjusted actual 经调整的实数；调整后的实数 y+c|vdW%  
adjusted current assets 经调整的流动资产；调整后的流动资产 fj;y}t1E]  
adjusted figure 经调整的数字；调整后的数额 $',K7%y  
adjusted liabilities 经调整的负债；调整后的负债 %R}.#,Suo  
adjusted loss 经调整的亏损；调整后的亏损 5BlR1
*  
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 Hn%xDJ'  
adjusted profit 经调整的利润；调整后的利润 =IQ5<;U3  
adjusted surplus 经调整的盈余额；调整后的盈余额 YSTv\y
 
adjusted value 经调整的价值；调整后的价值 IJ(  
adjustment 调整；修订；理算〔保险〕 ]dGw2y  
adjustment centre 调剂中心 { + Zd*)M[  
adjustment lag 调整过程的时间差距；调整时差 S/e2P|}  
adjustment mechanism 调整机制 XH}\15X  
adjustment of loss 亏损调整 OHb[qX\  
adjustment process 调整过程；调整程序 [d1mLJAR  
adjustment range 调整幅度 0Tx{3#  
administered exchange rate 受管制汇率 LXC9I/j/