[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: 4v{o  
fd.^h*'mU  
A share Ａ股；甲类股份 Z' 7
 
abatement of tax 减税；减扣免税额 <d$x.in  
ABN AMRO Bank N.V. 荷兰银行 XMu9Uk{|  
above-the-line expenditure 线上项目支出；经常预算支出 _y} T/I9  
above-the-line receipt 线上项目收入；经常预算收入 Vo'T!e- B  
ABSA Asia Limited 南非联合亚洲有限公司 }xh$T'M8  
absolute change 绝对数值变更 $cU!m(SILQ  
absolute expenditure 实际开支 G\+L~t  
absolute guideline figure 绝对准则数字 
rr02pM0  
absolute interest 绝对权益 )O@]uY  
absolute order of discharge 绝对破产解除令
9~/J35  
absolute profit margin 绝对利润幅度 `M^= D&Bf  
absolute value 实值；绝对值 /k
,-P  
absolutely vested interest 绝对既得权益 fUA uqfj[  
absorbed cost 已吸收成本；已分摊成本 I!Z_[M  
absorption 吸收；分摊；合并 IHv[ v*4:  
absorption rate 吸收率；摊配率；分摊率 !`Hd-&}bYz  
ACB Finance Limited 亚洲商业财务有限公司 BdH-9n~,  
acceptable form of reciprocity 合理的互惠条件 LoN< oj5  
acceptable rate 适当利率；适当汇率 %_%Q8,W  
acceptance agreement 承兑协议 %UERc{~o*,  
acceptance for honour 参加承兑 7 *`h/  
acceptor 承兑人；接受人；受票人 ?WqT[MnK  
acceptor for honour 参加承兑人 U "^kH|  
accident insurance 意外保险 EWkLXU6t  
Accident Insurance Association of Hong Kong 香港意外保险公会 UKT%13CO4U  
accident insurance scheme 意外保险计划 sl`s_$J  
accident year basis 意外年度基准 g'n7T|h ~  
accommodation 通融；贷款 )9 "_J9G  
accommodation bill 通融票据；空头票据 AW!?"xdZ  
accommodation party 汇票代发人 ?!d&E?9\  
account balance 帐户余额；帐户结余 8h*Icf  
account book 帐簿 n%o5kVx0  
account collected in advance 预收款项 }o?APvd  
account current book 往来帐簿 b)qo
h^  
account of after-acquired property 事后取得的财产报告 D"2& P^-  
account of defaulter 拖欠帐目 ZJzt~ H  
account payable 应付帐款 #Oc] @  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .yqM7U_  
account receivable 应收帐款 2j}\3Pi  
account receivable report 应收帐款报表 R\G0'?h >  
account statement 结单；帐单；会计财务报表 Q/(K$6]j  
account title 帐户名称；会计科目 QLvHQtzwX  
accountant's report 会计师报告 #mCL) [  
Accountant's Report Rules 会计师报告规则 CR"|^{G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 c|B.n]Z  
Accounting Arrangements 《会计安排》 U4C 9<h&  
accounting basis 会计基础 q$Z h@  
accounting by Official Receiver 破产管理署署长呈交的帐目 K<SyC54  
Accounting Circular 《会计通告》 Vk K  
accounting class 会计类别 #FCnA  
accounting date 记帐日期；会计结算日期 '$ =>  
accounting for money 款项核算 F@'Jbd`   
Accounting Officer 会计主任 =JK@z  
accounting period 会计报告期；会计期  #~2%)  
accounting policy 会计政策；会计方针 >> t@}F)  
accounting practice 会计惯例 lhAX;s&9  
accounting principle 会计准则 j7$e28|_n  
accounting record 会计记录 *rs5]U<  
accounting report 会计报告 |Mup8(gCk  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 75f"'nJ)  
Accounting Society of China 中国会计学会 mD$A4Y-'p  
accounting statement 会计报表 5HkKurab  
accounting system 会计制度；会计系统 hKLCJ#
T  
accounting transaction 会计事项；帐务交易 N`5,\TR2f  
accounting treatment 会计处理 "55skmD.P  
accounting year 会计年度 S1Wj8P-  
accretion 增值；添加 a!7A_q8M  
accrual 应计项目；应累算数目 ;g5m0l5  
accrual basis 应计制；权责发生制 pfA|I*`XV  
accrual basis accounting 应计制会计；权责发生制会计 aeFe!`F  
accrue 应累算；应计 c'>/   
accrued benefit 应累算利益 \E72L5nJW  
accrued charges 应计费用 }Gz~nf%  
accrued cumulative preference share dividend 应累算的累积优先股股息 O`x;,6Vr  
accrued expenses 应累算费用 #~}nFY.  
accrued interest payable 应付利息；应计未付利息 LrM=*Rh,O  
accrued interest receivable 应收利息；应计未收利息 :dl]h&C^  
accrued right 累算权益 }Z@ov sG  
accruing profit 应累算的利润 R_W+Ylob  
accumulated fiscal reserve 累积财政储备 42{Ew8  
accumulated profit 累积利润；滚存溢利 EUD~CZhS"k  
accumulated reserve 累积储备 +%T\`6  
accumulation of surplus income 累积收益盈余 ); !eow  
acquired assets 既得资产 F\JM\{ &F  
acquisition 收购；购置；取得 ;4R$g5-4X  
acquisition cost 购置成本 v5!d$Vctu  
acquisition expenses 购置费用 D0&,?  
acquisition of 100% interest 收购全部股权 &=Ar  
acquisition of control 取得控制权 5nv#+ap1 "  
acquisition of fixed assets 购置固定资产 LSa,1{  
acquisition of shell “买壳” Q('r<v96  
acquisition price 收购价 TyD4|| %  
act of God 天灾 V wg
|K|  
acting partner 执事合伙人 bhTb[r  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @Owb?(6?  
active partner 积极参与的合伙人 R} eN@#"D  
active trading 交投活跃 ck ]Do !h  
actual circulation 实际流通 dpAjR  
actual cost 实际成本 j"
ThEx0  
actual expenditure 实际开支；实际支出 Xb:;< /  
actual income 实际入息；实际收入；实际收益 @Lpq~ 1eZB  
actual market 现货市场 .b3Qfxc>  
actual price 现货价；实际价格 1n >X[! 8x  
actual profit 实际利润 \\r)Ue]  
actual quotation 实盘；实际价位；实际报价 tvkb~  
actual year basis 按实际年度计算 >:AARx%  
actuals 实货 l4D +Y  
actuarial investigation 精算调查 Y}t \4 di  
actuarial principle 精算原则 *g:4e3Iy  
actuarial report 精算师报告 a]JYDq`,3  
Actuarial Society of Hong Kong 香港精算学会 w k(VR  
actuarial valuation 精算师估值 dsb`xw  
actuary 精算师 -[*,^Ti`  
ad referendum agreement 暂定协议；有待覆核的协定 ]e"=$2d$  
ad valorem duty 从价税；按值征税 ''q@>  
ad valorem duty system 从价税制 zvYq@Mhr  
ad valorem fee 从价费 j~2 {lCT  
ad valorem tariff 从价关税 WZ-s--n#  
additional allowance 额外免税额 7,U=Qe;  
additional amount for unexpired risk 未过期风险的额外款额 <{dVKf,e  
additional assessable profit 补加应评税利润 ,~aQL  
additional assessment 补加评税 35Ij ..z0  
additional commitment 额外承担 ,0~^>K  
additional commitment vote 额外承担拨款 **w!CaqvY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mC4zactv  
additional dependent parent allowance 供养父母额外免税额 )JDs\fUE  
additional provision 额外拨款 *?5*m+  
additional stamp duty 附加印花税 H{@Yo\J  
additional tax 补加税罚款；补加税款 I?h)OvWd  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 PXK7b2fE.  
adjudged bankrupt 被裁定破产 o1-m1<ft  
adjudicated bankrupt 裁定破产人 N+m)/x =:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 n&{Dq}q  
adjudication of bankruptcy 裁定破产；宣告破产 0ZT5bg_M  
adjudication of insolvency 裁定无力偿还债务 G! ]k#.^A,  
adjusted actual 经调整的实数；调整后的实数 )#BMTKA^  
adjusted current assets 经调整的流动资产；调整后的流动资产 X@$f$=  
adjusted figure 经调整的数字；调整后的数额 Upc+Ukw  
adjusted liabilities 经调整的负债；调整后的负债 K{x\4  
adjusted loss 经调整的亏损；调整后的亏损 6%'.A]"  
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 ^`*9QjY  
adjusted profit 经调整的利润；调整后的利润 NaPt"G  
adjusted surplus 经调整的盈余额；调整后的盈余额 S'|,
oUWDb  
adjusted value 经调整的价值；调整后的价值 q 0$,*[PH  
adjustment 调整；修订；理算〔保险〕 3p39`"~  
adjustment centre 调剂中心 ) brVduB  
adjustment lag 调整过程的时间差距；调整时差 AJf4_+H e  
adjustment mechanism 调整机制 I!^;8Pg  
adjustment of loss 亏损调整 i'a?kSy  
adjustment process 调整过程；调整程序 ]p _L)  
adjustment range 调整幅度 DwaBdN[!7  
administered exchange rate 受管制汇率 OP~Hdo
cB