[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: \*0ow`|K  
e!67Na0X(  
A share Ａ股；甲类股份 eVZ/3o  
abatement of tax 减税；减扣免税额 b{Kpfb
xcI  
ABN AMRO Bank N.V. 荷兰银行 K 5SHt'P  
above-the-line expenditure 线上项目支出；经常预算支出 csV.AN'obq  
above-the-line receipt 线上项目收入；经常预算收入 6+9inWTT(  
ABSA Asia Limited 南非联合亚洲有限公司 Ih]'OaE   
absolute change 绝对数值变更 IZV D.1  
absolute expenditure 实际开支 09{B6l6P  
absolute guideline figure 绝对准则数字 8%s_~Yc  
absolute interest 绝对权益 OA??fb,b  
absolute order of discharge 绝对破产解除令 vt" 7[!O  
absolute profit margin 绝对利润幅度 P7;=rSW  
absolute value 实值；绝对值 U!L<v!$  
absolutely vested interest 绝对既得权益 3rEBG0cf]  
absorbed cost 已吸收成本；已分摊成本 '1[}PmhD  
absorption 吸收；分摊；合并  RSLMO8  
absorption rate 吸收率；摊配率；分摊率 e{~s\G8g  
ACB Finance Limited 亚洲商业财务有限公司 *OT6)]|k  
acceptable form of reciprocity 合理的互惠条件 TlD)E  
acceptable rate 适当利率；适当汇率 T=|oZ  
acceptance agreement 承兑协议 Azun"F_f  
acceptance for honour 参加承兑 6Hz45  
acceptor 承兑人；接受人；受票人 ).0h4oHSj  
acceptor for honour 参加承兑人 |RBgJkS;8  
accident insurance 意外保险 /XG4O  
Accident Insurance Association of Hong Kong 香港意外保险公会 s5X .(;+  
accident insurance scheme 意外保险计划 MX-(;H  
accident year basis 意外年度基准 Y!C=0&p  
accommodation 通融；贷款 7dXR/i\  
accommodation bill 通融票据；空头票据 -,t2D/xK  
accommodation party 汇票代发人 aO9a G*9T  
account balance 帐户余额；帐户结余 ^d!(8vh  
account book 帐簿 z}vgp\cuT  
account collected in advance 预收款项 OchIEF"N  
account current book 往来帐簿 _ 13M
 
account of after-acquired property 事后取得的财产报告 HF9d~7R  
account of defaulter 拖欠帐目 Z_oBZ s  
account payable 应付帐款 ]g jhrD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Zb)j2Xgl  
account receivable 应收帐款 p.9VyM  
account receivable report 应收帐款报表
6>! ;g'k  
account statement 结单；帐单；会计财务报表 !xm87I  
account title 帐户名称；会计科目 5Uc!;Gd?b  
accountant's report 会计师报告
sEj?,1jk  
Accountant's Report Rules 会计师报告规则 tl|Qw";I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K4Mv\!Q<8  
Accounting Arrangements 《会计安排》 B1]dub9  
accounting basis 会计基础 Re3vW re  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y]ML-smN  
Accounting Circular 《会计通告》 ^PY*INv  
accounting class 会计类别 0#~e KFy  
accounting date 记帐日期；会计结算日期 V45\.V  
accounting for money 款项核算 \vVGfG?6  
Accounting Officer 会计主任 +@wa?"  
accounting period 会计报告期；会计期 2<jbNnj  
accounting policy 会计政策；会计方针 i?uJ<BdU[  
accounting practice 会计惯例 rmj?jBKQU  
accounting principle 会计准则 "oX@Z^  
accounting record 会计记录 F.)b`:g  
accounting report 会计报告 ^NB@wuf7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c0v;r4Jo#j  
Accounting Society of China 中国会计学会 0GW(?7ZC  
accounting statement 会计报表 yjUSM}$  
accounting system 会计制度；会计系统 (B@:0}>  
accounting transaction 会计事项；帐务交易 LOf0_g/  
accounting treatment 会计处理 E9_aNYD
 
accounting year 会计年度 H-GlCVq~  
accretion 增值；添加 U$R+&@;  
accrual 应计项目；应累算数目 6@`Y6>}$_  
accrual basis 应计制；权责发生制 k23*F0Dv  
accrual basis accounting 应计制会计；权责发生制会计 md_9bq/w  
accrue 应累算；应计 ob=GB71j55  
accrued benefit 应累算利益 bKsl'3~ k  
accrued charges 应计费用 e;:~@cB,c  
accrued cumulative preference share dividend 应累算的累积优先股股息 &D,gKT ~  
accrued expenses 应累算费用 Fj<#*2{]B  
accrued interest payable 应付利息；应计未付利息 &DC o;Ij;  
accrued interest receivable 应收利息；应计未收利息 LJK<Xen  
accrued right 累算权益 rtr0 d  
accruing profit 应累算的利润 5a1)`2V2M  
accumulated fiscal reserve 累积财政储备 Ay'2!K,I  
accumulated profit 累积利润；滚存溢利 ~C6Qp`VF  
accumulated reserve 累积储备 E5.3
wOE  
accumulation of surplus income 累积收益盈余 9V*h:[6a(  
acquired assets 既得资产 ^a~^$PUqI  
acquisition 收购；购置；取得 n
5i#GvO^  
acquisition cost 购置成本 FCv3ZF?K  
acquisition expenses 购置费用 ,>X +tEgR  
acquisition of 100% interest 收购全部股权 _ F&BSu  
acquisition of control 取得控制权 G"3)\FEM  
acquisition of fixed assets 购置固定资产 pj.}VF!d  
acquisition of shell “买壳” kIS_6!
 
acquisition price 收购价 ]r;-Lx{F  
act of God 天灾 eC:?j`H-  
acting partner 执事合伙人 :d7Ju.*J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^<fN  
active partner 积极参与的合伙人 !\.%^LK1  
active trading 交投活跃 T0xU}  
actual circulation 实际流通 N
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actual cost 实际成本 {]1+01vI-  
actual expenditure 实际开支；实际支出 $i&u\iL  
actual income 实际入息；实际收入；实际收益 eyK=F:GO  
actual market 现货市场 ?5d7J,"<h  
actual price 现货价；实际价格 Pl4$`Qw#y  
actual profit 实际利润 5}FPqyK"  
actual quotation 实盘；实际价位；实际报价 9mW95YI S  
actual year basis 按实际年度计算 }Z5#{Sd  
actuals 实货 W|_^Oe<  
actuarial investigation 精算调查 ;`IZ&m$  
actuarial principle 精算原则 B.nq3;Y  
actuarial report 精算师报告 C FY3D|  
Actuarial Society of Hong Kong 香港精算学会 ;C,D1_20Z  
actuarial valuation 精算师估值 SS;[{u!  
actuary 精算师 ]F[ V6`H  
ad referendum agreement 暂定协议；有待覆核的协定 :e1BQj`R  
ad valorem duty 从价税；按值征税 HY[eo/nM1d  
ad valorem duty system 从价税制 5!Y51R^c  
ad valorem fee 从价费 ydFZ$W_}w  
ad valorem tariff 从价关税 p3Uus''V4  
additional allowance 额外免税额 Y <;A989D  
additional amount for unexpired risk 未过期风险的额外款额 ^W
-03  
additional assessable profit 补加应评税利润 z7X[$T$V  
additional assessment 补加评税 0#f;/c0i  
additional commitment 额外承担 _<x4/".}B3  
additional commitment vote 额外承担拨款 !e*BQ3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w@U`@})r.  
additional dependent parent allowance 供养父母额外免税额 _l}"gUtiw  
additional provision 额外拨款 L
7i^?40  
additional stamp duty 附加印花税 ?0HPd5=<v  
additional tax 补加税罚款；补加税款 %,Fx qw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "NqB_?DT  
adjudged bankrupt 被裁定破产 {bB;TO<b`  
adjudicated bankrupt 裁定破产人 Ba-Ftkb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i}mvKV?!|1  
adjudication of bankruptcy 裁定破产；宣告破产 ghq#-N/t  
adjudication of insolvency 裁定无力偿还债务 f(Jz*el S  
adjusted actual 经调整的实数；调整后的实数 i6F`KF'i&  
adjusted current assets 经调整的流动资产；调整后的流动资产 M5DW!^  
adjusted figure 经调整的数字；调整后的数额 :

n36}VG|  
adjusted liabilities 经调整的负债；调整后的负债 :G?6Hl)~)  
adjusted loss 经调整的亏损；调整后的亏损 # SiOx/  
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 mu
p<%@7m  
adjusted profit 经调整的利润；调整后的利润 -DgJkyt+<  
adjusted surplus 经调整的盈余额；调整后的盈余额 }$-;P=k  
adjusted value 经调整的价值；调整后的价值 *3_@#Uu7  
adjustment 调整；修订；理算〔保险〕 ; ntq%  
adjustment centre 调剂中心 X.V6v4  
adjustment lag 调整过程的时间差距；调整时差 afEhC0j  
adjustment mechanism 调整机制 6\4~&+;wL  
adjustment of loss 亏损调整 0_7A <   
adjustment process 调整过程；调整程序 }r`m(z$z  
adjustment range 调整幅度 \ UCOe  
administered exchange rate 受管制汇率 `em}vdY