[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: >R|*FYam  
/WIO@c  
A share Ａ股；甲类股份 2 uuI_9 "^  
abatement of tax 减税；减扣免税额 oL?[9aww  
ABN AMRO Bank N.V. 荷兰银行 [h"#Gwb=;  
above-the-line expenditure 线上项目支出；经常预算支出 ?gZJ v  
above-the-line receipt 线上项目收入；经常预算收入 5<0d2bK$  
ABSA Asia Limited 南非联合亚洲有限公司 P<+y%g(({  
absolute change 绝对数值变更 O_}ZSB8"  
absolute expenditure 实际开支 dU!`aPL?  
absolute guideline figure 绝对准则数字 <9za!.(zu  
absolute interest 绝对权益 Y>OL2g  
absolute order of discharge 绝对破产解除令 r 5$(  
absolute profit margin 绝对利润幅度 >;E[XG^  
absolute value 实值；绝对值 F[aow$",+}  
absolutely vested interest 绝对既得权益 >)I
h[0~M  
absorbed cost 已吸收成本；已分摊成本 >z=_V|^$  
absorption 吸收；分摊；合并 | .bp  
absorption rate 吸收率；摊配率；分摊率 G5^gwG+  
ACB Finance Limited 亚洲商业财务有限公司 Y~RZf /`  
acceptable form of reciprocity 合理的互惠条件 WA);Z=  
acceptable rate 适当利率；适当汇率 ~cE;k@  
acceptance agreement 承兑协议 +n1jP<[<N  
acceptance for honour 参加承兑 %9_wDfw~  
acceptor 承兑人；接受人；受票人 >.R6\>N%  
acceptor for honour 参加承兑人 3YY<2<
  
accident insurance 意外保险 )p.+39]{2  
Accident Insurance Association of Hong Kong 香港意外保险公会 +B*8$^,V)  
accident insurance scheme 意外保险计划 FV[6">;
g  
accident year basis 意外年度基准 o]NL_SM_  
accommodation 通融；贷款 `_2#t1`u  
accommodation bill 通融票据；空头票据  ]Ll<  
accommodation party 汇票代发人 * *?mZtF  
account balance 帐户余额；帐户结余 J CIm*6~  
account book 帐簿 Q:LyD!at  
account collected in advance 预收款项 @5gZK[?|I  
account current book 往来帐簿 h6*=Fn7C  
account of after-acquired property 事后取得的财产报告 ;qI5GQ {  
account of defaulter 拖欠帐目 ivdw1g|)h  
account payable 应付帐款 oz}p]l7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?Azpb}#  
account receivable 应收帐款 qa![oMKc  
account receivable report 应收帐款报表 l<<G".?  
account statement 结单；帐单；会计财务报表 ?KxI|os  
account title 帐户名称；会计科目 "?j|;p@!>  
accountant's report 会计师报告 ixJUqo  
Accountant's Report Rules 会计师报告规则 Ow\9vf6H  
accounting and auditing procedure 会计与审计程序；会计与核数程序 F"a^`E&  
Accounting Arrangements 《会计安排》 @4:cn  
accounting basis 会计基础 ~A0E4UJgq  
accounting by Official Receiver 破产管理署署长呈交的帐目 YQR*?/?a  
Accounting Circular 《会计通告》 3)f=Z2U>  
accounting class 会计类别 XEqg%f  
accounting date 记帐日期；会计结算日期 ]\nG1+ta  
accounting for money 款项核算 $ql-"BB  
Accounting Officer 会计主任 ;{|a~e?Y  
accounting period 会计报告期；会计期 |-7<?aw"  
accounting policy 会计政策；会计方针 *jWU8.W
 
accounting practice 会计惯例 ADX}  
accounting principle 会计准则 l,/q#)5[  
accounting record 会计记录 ^v3+w"2  
accounting report 会计报告 )!dELS\ix  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $52Te3n  
Accounting Society of China 中国会计学会 Zn3iLAPBX  
accounting statement 会计报表 @];#4O  
accounting system 会计制度；会计系统 [Hdk=p  
accounting transaction 会计事项；帐务交易 ^&uWAQohL  
accounting treatment 会计处理 (2@b ,w^  
accounting year 会计年度 ilK8V4k<T)  
accretion 增值；添加 + ZXGT  
accrual 应计项目；应累算数目 Rn{q/h  
accrual basis 应计制；权责发生制 yh_s( >sh  
accrual basis accounting 应计制会计；权责发生制会计 EpGe'S  
accrue 应累算；应计 {s8''+Q#(-  
accrued benefit 应累算利益 wrG*1+r
 
accrued charges 应计费用 +2oZB]GPL  
accrued cumulative preference share dividend 应累算的累积优先股股息 u2<:mu[|P  
accrued expenses 应累算费用 HqgTu`  
accrued interest payable 应付利息；应计未付利息 P7\(D`  
accrued interest receivable 应收利息；应计未收利息 @n(=#Q3  
accrued right 累算权益 _|8"&*T^  
accruing profit 应累算的利润 @6*<Xs =  
accumulated fiscal reserve 累积财政储备 v85&s  
accumulated profit 累积利润；滚存溢利 VhSKtD1  
accumulated reserve 累积储备 ;_j\E(^%  
accumulation of surplus income 累积收益盈余 5d}PrYa  
acquired assets 既得资产 v03~=(  
acquisition 收购；购置；取得 B4R,[WE"  
acquisition cost 购置成本 QBto$!})  
acquisition expenses 购置费用 o\]e}+1[o  
acquisition of 100% interest 收购全部股权 <O$'3_S"D  
acquisition of control 取得控制权 \)BKuIP  
acquisition of fixed assets 购置固定资产 qw87B!D  
acquisition of shell “买壳” 81W})q8  
acquisition price 收购价 4v2(YJ%u  
act of God 天灾 D~f.)kkC 4  
acting partner 执事合伙人 8KWTd
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 kq%`
9,XE  
active partner 积极参与的合伙人 (%0X\zvu/  
active trading 交投活跃 >^J!Z~;L)  
actual circulation 实际流通 +G/~v`Bv  
actual cost 实际成本 =hl-c  
actual expenditure 实际开支；实际支出 aDZLabRu  
actual income 实际入息；实际收入；实际收益 bT{P1nUu  
actual market 现货市场 /LSiDys  
actual price 现货价；实际价格 /HzhgMV3  
actual profit 实际利润 {bETHPCf  
actual quotation 实盘；实际价位；实际报价 ,A6*EJ\w   
actual year basis 按实际年度计算 [JAd1%$3  
actuals 实货 9:~,TH  
actuarial investigation 精算调查 He !0&B\7h  
actuarial principle 精算原则 )%j)*Ymz;  
actuarial report 精算师报告 *)]SsM1  
Actuarial Society of Hong Kong 香港精算学会 X<9DE!/)  
actuarial valuation 精算师估值 !?/bK[ P,  
actuary 精算师 <GRf %zJ  
ad referendum agreement 暂定协议；有待覆核的协定 Fw m:c[G  
ad valorem duty 从价税；按值征税 auW]rwY  
ad valorem duty system 从价税制 Kj 8 W  
ad valorem fee 从价费 fZfiiE~7J  
ad valorem tariff 从价关税 nj`qV   
additional allowance 额外免税额 ooSd6;'  
additional amount for unexpired risk 未过期风险的额外款额 AHY)#|/)  
additional assessable profit 补加应评税利润 2v1&%x:y#  
additional assessment 补加评税 pNFIO t:(  
additional commitment 额外承担 n
0pe7/Ai  
additional commitment vote 额外承担拨款 HPKyAcS\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 EIQy?ig 86  
additional dependent parent allowance 供养父母额外免税额 j//wh1  
additional provision 额外拨款 Y{|yB  
additional stamp duty 附加印花税 J*X.0&Toc  
additional tax 补加税罚款；补加税款 B31-<w  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @|Bp'`j%J  
adjudged bankrupt 被裁定破产 %iC63)(M  
adjudicated bankrupt 裁定破产人 _ n4ma  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x{V>(d'p  
adjudication of bankruptcy 裁定破产；宣告破产 ,z)NKt#  
adjudication of insolvency 裁定无力偿还债务 _PXo'*j  
adjusted actual 经调整的实数；调整后的实数 <h51KPo^P  
adjusted current assets 经调整的流动资产；调整后的流动资产 M&c1i
K\E8  
adjusted figure 经调整的数字；调整后的数额 0\nhg5]?  
adjusted liabilities 经调整的负债；调整后的负债 2{I
z  
adjusted loss 经调整的亏损；调整后的亏损 g GT,PP(k  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 [F[<2{FQF  
adjusted profit 经调整的利润；调整后的利润 >C&<dO#i  
adjusted surplus 经调整的盈余额；调整后的盈余额 G3^]Wwu  
adjusted value 经调整的价值；调整后的价值 P.Z<b:V!  
adjustment 调整；修订；理算〔保险〕 D D;+& fe  
adjustment centre 调剂中心 F5[ITK]A4  
adjustment lag 调整过程的时间差距；调整时差 Vzvw/17J  
adjustment mechanism 调整机制 J4c4Os >3  
adjustment of loss 亏损调整 `1<3Hu_  
adjustment process 调整过程；调整程序 %E7.$Gj%  
adjustment range 调整幅度 Bl\kU8O-  
administered exchange rate 受管制汇率 m+{: ^