[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: (x;Uy  
8|Wu8z--  
A share Ａ股；甲类股份 <>=A6
 
abatement of tax 减税；减扣免税额 lD`@{A  
ABN AMRO Bank N.V. 荷兰银行 (OA-Mgyc  
above-the-line expenditure 线上项目支出；经常预算支出 W6~aL\[  
above-the-line receipt 线上项目收入；经常预算收入 ]q#w97BxiJ  
ABSA Asia Limited 南非联合亚洲有限公司 )uj:k*`)  
absolute change 绝对数值变更 PxuE(n V[  
absolute expenditure 实际开支 !V<c:6"  
absolute guideline figure 绝对准则数字 #b u]@/  
absolute interest 绝对权益 v[k;R  
absolute order of discharge 绝对破产解除令 c[p>*FnP  
absolute profit margin 绝对利润幅度 YkOl@l$D  
absolute value 实值；绝对值 I},]Y~Y3  
absolutely vested interest 绝对既得权益 uu5AW=j  
absorbed cost 已吸收成本；已分摊成本 5Q)hl.<{o7  
absorption 吸收；分摊；合并 g8=j{]~C  
absorption rate 吸收率；摊配率；分摊率 GSHJ?}U,  
ACB Finance Limited 亚洲商业财务有限公司 P
tt  
acceptable form of reciprocity 合理的互惠条件 4Ss4jUj  
acceptable rate 适当利率；适当汇率 g0Rny  
acceptance agreement 承兑协议 Z2Q'9C},m  
acceptance for honour 参加承兑 f*Z8C9)  
acceptor 承兑人；接受人；受票人 CcGE4BB  
acceptor for honour 参加承兑人 Q9Tt3h2ga  
accident insurance 意外保险 +c7e[hz  
Accident Insurance Association of Hong Kong 香港意外保险公会 49('pq?D  
accident insurance scheme 意外保险计划 E#?Bn5-uBs  
accident year basis 意外年度基准 !hMD>B2Z  
accommodation 通融；贷款 Hnq$d6F  
accommodation bill 通融票据；空头票据 !?AgAsSmc  
accommodation party 汇票代发人 4q9+a7@  
account balance 帐户余额；帐户结余 c0I;8z`b  
account book 帐簿 dBWi1vTF  
account collected in advance 预收款项 ILN Yh3  
account current book 往来帐簿 <\44%M"iC-  
account of after-acquired property 事后取得的财产报告 g1!ek  
account of defaulter 拖欠帐目 [9<c;&$LU  
account payable 应付帐款 1 N{unS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Gy]ZYo(  
account receivable 应收帐款 V4["+ Y  
account receivable report 应收帐款报表 [:hTwBRF  
account statement 结单；帐单；会计财务报表 !iNN6-v%  
account title 帐户名称；会计科目 [Sj _=  
accountant's report 会计师报告 #<$pl]>}t  
Accountant's Report Rules 会计师报告规则 .RazjXAY  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0Z.X;1=  
Accounting Arrangements 《会计安排》 +hIC N,8!  
accounting basis 会计基础 %%-?~rjI  
accounting by Official Receiver 破产管理署署长呈交的帐目 S17iYjy#8T  
Accounting Circular 《会计通告》 bZ5cKQ\6  
accounting class 会计类别 [=EmDP:@  
accounting date 记帐日期；会计结算日期 ydZS^BqG  
accounting for money 款项核算 pW7#&@AR  
Accounting Officer 会计主任 Ii.0Bul  
accounting period 会计报告期；会计期 IPVD^a?  
accounting policy 会计政策；会计方针 F `4a0~?  
accounting practice 会计惯例 M?g
c&2Y  
accounting principle 会计准则 Ye=c;0V(w  
accounting record 会计记录 >D\jyd$wh&  
accounting report 会计报告 S5+W<Qs  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uo TTHj7cq  
Accounting Society of China 中国会计学会 >;sz(F3)  
accounting statement 会计报表 Jan~Rran  
accounting system 会计制度；会计系统 (r
9W[  
accounting transaction 会计事项；帐务交易 9K:ICXm  
accounting treatment 会计处理 6)]zt  
accounting year 会计年度 (nDen5Q|  
accretion 增值；添加 n40& 4n  
accrual 应计项目；应累算数目 `Eg~;E:  
accrual basis 应计制；权责发生制 (teK0s;t5k  
accrual basis accounting 应计制会计；权责发生制会计 Y00hc8<  
accrue 应累算；应计 "9v4'"  
accrued benefit 应累算利益 rw }wQP_'  
accrued charges 应计费用 |?gO@?KD
Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 Lz/{ q6>  
accrued expenses 应累算费用 /)J] m  
accrued interest payable 应付利息；应计未付利息 }8LTYn  
accrued interest receivable 应收利息；应计未收利息 ;CtTdr  
accrued right 累算权益 U)Jwo O  
accruing profit 应累算的利润 7L4~yazmK  
accumulated fiscal reserve 累积财政储备 >(\Z-I&YQ  
accumulated profit 累积利润；滚存溢利 \c\z 6;j  
accumulated reserve 累积储备 @c-| Sl  
accumulation of surplus income 累积收益盈余 G_E \p%L>]  
acquired assets 既得资产 PNB E  
acquisition 收购；购置；取得 ~7$jW[i  
acquisition cost 购置成本 F@ld#O  
acquisition expenses 购置费用 &Cm$% 3  
acquisition of 100% interest 收购全部股权 }8Yu"P${Y  
acquisition of control 取得控制权 2{9%E6%#  
acquisition of fixed assets 购置固定资产 =,J-D
6J?  
acquisition of shell “买壳” #JYH5:*  
acquisition price 收购价 QB<~+dW  
act of God 天灾 Yl`)%6'5|  
acting partner 执事合伙人 18WJ*q7:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /=[hRn@)A  
active partner 积极参与的合伙人 .L8g(F(=:  
active trading 交投活跃 l_i&8*=Px  
actual circulation 实际流通 3{{Ew}kZm  
actual cost 实际成本 % pQi}x  
actual expenditure 实际开支；实际支出 r:U/a=V  
actual income 实际入息；实际收入；实际收益 v 8B4%1NE  
actual market 现货市场 ZkqZO#nq C  
actual price 现货价；实际价格 _W  
actual profit 实际利润 !-~sxa280r  
actual quotation 实盘；实际价位；实际报价 nC5]IYL|  
actual year basis 按实际年度计算 HXb_k1n  
actuals 实货 dfMi]rs!<  
actuarial investigation 精算调查 >c=-uI  
actuarial principle 精算原则 ftaa
~h*  
actuarial report 精算师报告 jL0=a.;  
Actuarial Society of Hong Kong 香港精算学会 7{Zs"d{s  
actuarial valuation 精算师估值 EQVa8xt/C  
actuary 精算师 4G'-"u^g  
ad referendum agreement 暂定协议；有待覆核的协定 -u^f;4|u  
ad valorem duty 从价税；按值征税 ^IqD^(Kb  
ad valorem duty system 从价税制 Wg=qlux-  
ad valorem fee 从价费 6 2LLfD  
ad valorem tariff 从价关税 [{.9#cQ"  
additional allowance 额外免税额 W.^R/s8O%5  
additional amount for unexpired risk 未过期风险的额外款额 E]0Qz? W  
additional assessable profit 补加应评税利润 B)BR y%  
additional assessment 补加评税 '3iJq9  
additional commitment 额外承担 @e2
P3K gg  
additional commitment vote 额外承担拨款 NL-V",gI-~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >9,LN;Ic
 
additional dependent parent allowance 供养父母额外免税额 xm0(U0 >  
additional provision 额外拨款 w3FEX$`_  
additional stamp duty 附加印花税 iZE7 B7K  
additional tax 补加税罚款；补加税款 N6BEl55 &  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qHu\3@px  
adjudged bankrupt 被裁定破产 ^+O97<#6C  
adjudicated bankrupt 裁定破产人 :_:o%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \u*[mrX_B:  
adjudication of bankruptcy 裁定破产；宣告破产 ;umbld0  
adjudication of insolvency 裁定无力偿还债务 S\sy] 1*?$  
adjusted actual 经调整的实数；调整后的实数 df{6!}/(  
adjusted current assets 经调整的流动资产；调整后的流动资产 vT#m 8Kg  
adjusted figure 经调整的数字；调整后的数额 =kb/4eRg  
adjusted liabilities 经调整的负债；调整后的负债 d0YQLh  
adjusted loss 经调整的亏损；调整后的亏损 BeFXC5-qat  
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 %&!B2z}  
adjusted profit 经调整的利润；调整后的利润 +@dgHDJ  
adjusted surplus 经调整的盈余额；调整后的盈余额 T/?C_
i  
adjusted value 经调整的价值；调整后的价值 1IN^,A]r2h  
adjustment 调整；修订；理算〔保险〕 5zPn-1uW  
adjustment centre 调剂中心 #ds@!u+&  
adjustment lag 调整过程的时间差距；调整时差 1"No~/_  
adjustment mechanism 调整机制 #:=*n(GT  
adjustment of loss 亏损调整 ]Cp`qayct  
adjustment process 调整过程；调整程序 }1|FES  
adjustment range 调整幅度 jZ0/@zOf  
administered exchange rate 受管制汇率 z}-8p
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