[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: 4YX3+oS  
IyPnp&_  
A share Ａ股；甲类股份 ',4i FuY  
abatement of tax 减税；减扣免税额 a+PzI x2  
ABN AMRO Bank N.V. 荷兰银行 ]]j uN  
above-the-line expenditure 线上项目支出；经常预算支出 vFK<J Sk!  
above-the-line receipt 线上项目收入；经常预算收入 /Qk4  
ABSA Asia Limited 南非联合亚洲有限公司 @{pLk4E  
absolute change 绝对数值变更 Dl8;$~  
absolute expenditure 实际开支 CC^'@~)?  
absolute guideline figure 绝对准则数字 Iy3GE[  
absolute interest 绝对权益 %-e 82J1  
absolute order of discharge 绝对破产解除令 5-xX8-ElYz  
absolute profit margin 绝对利润幅度 #`X?=/q  
absolute value 实值；绝对值 ;l-!)0U  
absolutely vested interest 绝对既得权益 f:.I0 ST  
absorbed cost 已吸收成本；已分摊成本 q=qcm`ce  
absorption 吸收；分摊；合并 e01epVR;  
absorption rate 吸收率；摊配率；分摊率 9v!1V,`j"  
ACB Finance Limited 亚洲商业财务有限公司 g^ i&gNDx  
acceptable form of reciprocity 合理的互惠条件 y {<9]'  
acceptable rate 适当利率；适当汇率 1\rz%E  
acceptance agreement 承兑协议 Zdo'{ $  
acceptance for honour 参加承兑 JO"<{ngsQ  
acceptor 承兑人；接受人；受票人 3fJc 9|  
acceptor for honour 参加承兑人 c#tjp(-  
accident insurance 意外保险 Ziu]'#  
Accident Insurance Association of Hong Kong 香港意外保险公会 \K]0JH  
accident insurance scheme 意外保险计划 M6-&R=78K  
accident year basis 意外年度基准 :7?FF'u  
accommodation 通融；贷款 ;H.^i|_/  
accommodation bill 通融票据；空头票据 1!T1Y,w  
accommodation party 汇票代发人 B=A [ymm  
account balance 帐户余额；帐户结余 do+.aOC  
account book 帐簿 \1 &,|\E#  
account collected in advance 预收款项 } c}_<#I  
account current book 往来帐簿 *6F[t.Or  
account of after-acquired property 事后取得的财产报告 -JjM y X  
account of defaulter 拖欠帐目 P{+T<bk|  
account payable 应付帐款 6}Y#=}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Nf"r4%M<6  
account receivable 应收帐款 i`$*Ty"x  
account receivable report 应收帐款报表 vVe';|8v  
account statement 结单；帐单；会计财务报表 '>ssqBnI  
account title 帐户名称；会计科目 p\ZNy\N^  
accountant's report 会计师报告 JU5C}%Q6  
Accountant's Report Rules 会计师报告规则 }\:NuTf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "#oHYz3D  
Accounting Arrangements 《会计安排》 ;Q*or2" !  
accounting basis 会计基础 #c?j\Y9nz  
accounting by Official Receiver 破产管理署署长呈交的帐目 qC:raH_:  
Accounting Circular 《会计通告》 r^a7MHY1  
accounting class 会计类别 2=`o
_<P'"  
accounting date 记帐日期；会计结算日期 M`i\VG  
accounting for money 款项核算 `Kr,>sEAM  
Accounting Officer 会计主任 D(RTV
ef  
accounting period 会计报告期；会计期 sCk?  
accounting policy 会计政策；会计方针 4k_vdz  
accounting practice 会计惯例 [t@Mn  
accounting principle 会计准则 UsQ+`\|  
accounting record 会计记录 E:}r5S)4  
accounting report 会计报告 =4PV;>X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $m
1z-i;/  
Accounting Society of China 中国会计学会 FZ,#0ZYJGP  
accounting statement 会计报表 X_|J@5b7  
accounting system 会计制度；会计系统 ,N[7/kT|  
accounting transaction 会计事项；帐务交易 Slher0.Y  
accounting treatment 会计处理  I3mGo  
accounting year 会计年度 \$e)*9)  
accretion 增值；添加 DYxCQ D  
accrual 应计项目；应累算数目 $gy*D7  
accrual basis 应计制；权责发生制 .=;3d~.]  
accrual basis accounting 应计制会计；权责发生制会计 <_tT<5'[$u  
accrue 应累算；应计 A?%H=>v$  
accrued benefit 应累算利益 DB:+E|vSD  
accrued charges 应计费用 Id|L` w  
accrued cumulative preference share dividend 应累算的累积优先股股息 sOJQ,"sB  
accrued expenses 应累算费用 ^T$|J;I  
accrued interest payable 应付利息；应计未付利息 /ZPyN<@  
accrued interest receivable 应收利息；应计未收利息 L=8<B=QT$  
accrued right 累算权益 DhT>']Z  
accruing profit 应累算的利润 (Cd\G=PK  
accumulated fiscal reserve 累积财政储备 uv(Sdiir8  
accumulated profit 累积利润；滚存溢利 PuT@}tw  
accumulated reserve 累积储备 FUOI3  
accumulation of surplus income 累积收益盈余 #9xd[A: N  
acquired assets 既得资产 +W\f(/q0  
acquisition 收购；购置；取得 6qaQ[XTxf  
acquisition cost 购置成本 qI<mjB{3`  
acquisition expenses 购置费用 7:3$Ey  
acquisition of 100% interest 收购全部股权 CS-uNG6  
acquisition of control 取得控制权 s,n0jix@  
acquisition of fixed assets 购置固定资产 FPI;Jx6W'  
acquisition of shell “买壳” _/!y)&4"  
acquisition price 收购价 Vq;A>  
act of God 天灾 O Jzs Q  
acting partner 执事合伙人 #KXa&C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T{Uc:Z  
active partner 积极参与的合伙人 *B{j.{ p(  
active trading 交投活跃 BT"42#7_  
actual circulation 实际流通 )Z qJh  
actual cost 实际成本 q51Uf_\/  
actual expenditure 实际开支；实际支出 $8[r9L!  
actual income 实际入息；实际收入；实际收益 BWuqo  
actual market 现货市场 K7Wk6Aw  
actual price 现货价；实际价格 ^?]%sdT q  
actual profit 实际利润 mPP`xL?T  
actual quotation 实盘；实际价位；实际报价 ?Poq2
 
actual year basis 按实际年度计算 q]N:T pm9  
actuals 实货 sZm$|T0  
actuarial investigation 精算调查 (t
GY%oT"  
actuarial principle 精算原则 x61U[/r  
actuarial report 精算师报告 H0SQ"?  
Actuarial Society of Hong Kong 香港精算学会 ]U7KLUY>:  
actuarial valuation 精算师估值 yK2^Y]Ku?  
actuary 精算师 {aJJ`t  
ad referendum agreement 暂定协议；有待覆核的协定 Z(_ZAB%+D  
ad valorem duty 从价税；按值征税 i?:_:"^x  
ad valorem duty system 从价税制 -s$F&\5by  
ad valorem fee 从价费 Eb>78k(3I)  
ad valorem tariff 从价关税 g HbxgeL  
additional allowance 额外免税额 9>rPe1iv  
additional amount for unexpired risk 未过期风险的额外款额 ku a) K!  
additional assessable profit 补加应评税利润 Xy &uZ  
additional assessment 补加评税 3LTcEd  
additional commitment 额外承担 *"r~-&IL  
additional commitment vote 额外承担拨款 "0k8IVwp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7ei|XfR  
additional dependent parent allowance 供养父母额外免税额 xOHgp=#D  
additional provision 额外拨款 ;6{@^  
additional stamp duty 附加印花税 z.VyRBi0  
additional tax 补加税罚款；补加税款 <K4,7J$}h  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }sFm9j7yR  
adjudged bankrupt 被裁定破产 u@% r  
adjudicated bankrupt 裁定破产人 13&0rLS  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (%:>T Q(  
adjudication of bankruptcy 裁定破产；宣告破产 NwR}yb6  
adjudication of insolvency 裁定无力偿还债务 9bq<GC'eX8  
adjusted actual 经调整的实数；调整后的实数 b(I2m  
adjusted current assets 经调整的流动资产；调整后的流动资产 V@QK  
adjusted figure 经调整的数字；调整后的数额 uH;-z_Wpn!  
adjusted liabilities 经调整的负债；调整后的负债 "AhTH.ZP  
adjusted loss 经调整的亏损；调整后的亏损 wgRsZ  
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 T!}[yW  
adjusted profit 经调整的利润；调整后的利润 FsGlJ  
adjusted surplus 经调整的盈余额；调整后的盈余额 N9<Ujom  
adjusted value 经调整的价值；调整后的价值 q;wLa#4)J  
adjustment 调整；修订；理算〔保险〕 (x$9~;<S*d  
adjustment centre 调剂中心 k%op> &  
adjustment lag 调整过程的时间差距；调整时差 ]}6w#)]"  
adjustment mechanism 调整机制 FHPXu59u  
adjustment of loss 亏损调整 nPgeLG"00  
adjustment process 调整过程；调整程序 'XUKN/.  
adjustment range 调整幅度 e%>b+Sv  
administered exchange rate 受管制汇率 #s%-IN cR