[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: }*rSg .  
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A share Ａ股；甲类股份 o_Z 9\'u  
abatement of tax 减税；减扣免税额 I)1ih  
ABN AMRO Bank N.V. 荷兰银行 6
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above-the-line expenditure 线上项目支出；经常预算支出 xdbzpU  
above-the-line receipt 线上项目收入；经常预算收入 aHu0z:  
ABSA Asia Limited 南非联合亚洲有限公司 " {~FEx4  
absolute change 绝对数值变更 3. #L  
absolute expenditure 实际开支 4+>yL+sC%v  
absolute guideline figure 绝对准则数字 vdn)+fZ;   
absolute interest 绝对权益 @!oN]0`F;  
absolute order of discharge 绝对破产解除令 `XE>Td>Bs  
absolute profit margin 绝对利润幅度 +`wr{kB$~  
absolute value 实值；绝对值 ?xUl_  
absolutely vested interest 绝对既得权益 %T>@Ldt  
absorbed cost 已吸收成本；已分摊成本 )jl@hnA  
absorption 吸收；分摊；合并 Wjq9f;  
absorption rate 吸收率；摊配率；分摊率 X@[5nyILf  
ACB Finance Limited 亚洲商业财务有限公司 \^,J
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acceptable form of reciprocity 合理的互惠条件 .S|T{DMQ[  
acceptable rate 适当利率；适当汇率 $+J39%Y!^  
acceptance agreement 承兑协议 kwUUv
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acceptance for honour 参加承兑 Z<>gx m<  
acceptor 承兑人；接受人；受票人 j?*n@'   
acceptor for honour 参加承兑人 M887 Q'HSi  
accident insurance 意外保险 3<<wHK;)  
Accident Insurance Association of Hong Kong 香港意外保险公会 Xh}q/H<  
accident insurance scheme 意外保险计划 2~hdJ/  
accident year basis 意外年度基准 MOB4t|  
accommodation 通融；贷款 ]vB^%  
accommodation bill 通融票据；空头票据 H0inU+Ih  
accommodation party 汇票代发人 pD[&,gV$  
account balance 帐户余额；帐户结余 X\!q8KEpR&  
account book 帐簿 H+I,c1sF  
account collected in advance 预收款项 Eh;Ia6}  
account current book 往来帐簿 ~rO&Y{aG#  
account of after-acquired property 事后取得的财产报告 V C VqU Cc  
account of defaulter 拖欠帐目 gzi=+oJ|4  
account payable 应付帐款 xib}E[-l#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 uq9mq"  
account receivable 应收帐款 _YR#J%xa  
account receivable report 应收帐款报表 )G/
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account statement 结单；帐单；会计财务报表 HLz<C  
account title 帐户名称；会计科目 H#GR*4x  
accountant's report 会计师报告 XelFGTE  
Accountant's Report Rules 会计师报告规则 ynra%"sd  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +&"
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Accounting Arrangements 《会计安排》 Y<POd bg  
accounting basis 会计基础 gmu.8  
accounting by Official Receiver 破产管理署署长呈交的帐目 >DY/CcG\P  
Accounting Circular 《会计通告》 wT+60X'  
accounting class 会计类别 M6MxY\uM  
accounting date 记帐日期；会计结算日期 o7+<sL  
accounting for money 款项核算 1f^oW[w&  
Accounting Officer 会计主任 a9lYX*:  
accounting period 会计报告期；会计期 <hy!B4  
accounting policy 会计政策；会计方针 `m1stK(PO  
accounting practice 会计惯例 "Vc|D (g  
accounting principle 会计准则 !-qk1+<h  
accounting record 会计记录 l]DRJ  
accounting report 会计报告 anz7ae&P'K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ! weYOOu  
Accounting Society of China 中国会计学会 ;;UsHhbhI  
accounting statement 会计报表 JYjc^m  
accounting system 会计制度；会计系统 ~7}no}7  
accounting transaction 会计事项；帐务交易 nUONI+6Z/  
accounting treatment 会计处理 rA<J^dX=C  
accounting year 会计年度 5C*Zb3VG4  
accretion 增值；添加
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accrual 应计项目；应累算数目 L ~Vw`C  
accrual basis 应计制；权责发生制
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accrual basis accounting 应计制会计；权责发生制会计
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accrue 应累算；应计 G2[2y-Rv  
accrued benefit 应累算利益 >@4Ds"Ye"O  
accrued charges 应计费用 Brg0:5H   
accrued cumulative preference share dividend 应累算的累积优先股股息 wAR:GO 'n  
accrued expenses 应累算费用 M[b~5L+S  
accrued interest payable 应付利息；应计未付利息 u(r T2  
accrued interest receivable 应收利息；应计未收利息 $+e(k~  
accrued right 累算权益 Vx0Hq`_1
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accruing profit 应累算的利润 (ce)A,;  
accumulated fiscal reserve 累积财政储备 =fBr2%qK  
accumulated profit 累积利润；滚存溢利 0=`aXb-  
accumulated reserve 累积储备 _mdJIa0D6k  
accumulation of surplus income 累积收益盈余 )`5-rm~*  
acquired assets 既得资产 79Q,XRWh|  
acquisition 收购；购置；取得 ?b^<Tny  
acquisition cost 购置成本 .*EP$pc  
acquisition expenses 购置费用 h*P0;V`UX  
acquisition of 100% interest 收购全部股权 /%?bO-  
acquisition of control 取得控制权 ioTqT:.  
acquisition of fixed assets 购置固定资产 QKz2ONV=)  
acquisition of shell “买壳” cEJ_z(\=hr  
acquisition price 收购价 >>J!|  
act of God 天灾 :i
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acting partner 执事合伙人 TKw>eGe  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?aG~E  
active partner 积极参与的合伙人 &@7|_60  
active trading 交投活跃 /e*<-a  
actual circulation 实际流通 %ULd_ES^  
actual cost 实际成本 DML0paOm5  
actual expenditure 实际开支；实际支出 |@-y+vbA*  
actual income 实际入息；实际收入；实际收益 rUiUv(q  
actual market 现货市场 U8g?   
actual price 现货价；实际价格 Pt;\]?LVrD  
actual profit 实际利润 +xmZK<{<  
actual quotation 实盘；实际价位；实际报价 ~}~ yR*K%  
actual year basis 按实际年度计算 B;{sr'CP  
actuals 实货 5o(=?dXm4  
actuarial investigation 精算调查 W\DJXM]b  
actuarial principle 精算原则 <* PjG}Z.  
actuarial report 精算师报告 gY=+G6;=<  
Actuarial Society of Hong Kong 香港精算学会 @D<Q'7mLh  
actuarial valuation 精算师估值 !q PUQ+  
actuary 精算师 .fW`/BXE  
ad referendum agreement 暂定协议；有待覆核的协定 pk=z<
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ad valorem duty 从价税；按值征税 u q y~hY  
ad valorem duty system 从价税制
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ad valorem fee 从价费 0Zl1(;hx@  
ad valorem tariff 从价关税 RzSN,bLR  
additional allowance 额外免税额 QaEXk5>e  
additional amount for unexpired risk 未过期风险的额外款额 7@VR:~n}k  
additional assessable profit 补加应评税利润 !lB,2_  
additional assessment 补加评税 b}
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additional commitment 额外承担 2
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additional commitment vote 额外承担拨款 [ 06B)|s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~RE`@/wQ]  
additional dependent parent allowance 供养父母额外免税额 2I
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additional provision 额外拨款 0P5 3dF  
additional stamp duty 附加印花税 G}~b  
additional tax 补加税罚款；补加税款 55|$Imnf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2Z..~1r  
adjudged bankrupt 被裁定破产 {gi"ktgk  
adjudicated bankrupt 裁定破产人 CUw 9aH  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 I`KN8ll  
adjudication of bankruptcy 裁定破产；宣告破产 !*#=7^#  
adjudication of insolvency 裁定无力偿还债务 IWpUbD|kC  
adjusted actual 经调整的实数；调整后的实数 WCWBvw4&"{  
adjusted current assets 经调整的流动资产；调整后的流动资产 n#]G!7  
adjusted figure 经调整的数字；调整后的数额 pK1(AV'L  
adjusted liabilities 经调整的负债；调整后的负债 j({L6</x  
adjusted loss 经调整的亏损；调整后的亏损 ]g
+(#x_.?  
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 pV-.r-P  
adjusted profit 经调整的利润；调整后的利润 +l3 vIN
 
adjusted surplus 经调整的盈余额；调整后的盈余额 IX3U
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adjusted value 经调整的价值；调整后的价值 Yc5$915  
adjustment 调整；修订；理算〔保险〕 ;[zx'e?!  
adjustment centre 调剂中心 p0YTZS ]h  
adjustment lag 调整过程的时间差距；调整时差 n2O7n@8  
adjustment mechanism 调整机制 {k]VT4/  
adjustment of loss 亏损调整 ,!py n<_  
adjustment process 调整过程；调整程序 FRF}V@~  
adjustment range 调整幅度 rC*nZ*  
administered exchange rate 受管制汇率 :3Jh f$