[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: j{2 0  
+xsGa {`  
A share Ａ股；甲类股份 6BEpnw>p(  
abatement of tax 减税；减扣免税额 jt: *Y  
ABN AMRO Bank N.V. 荷兰银行 ^6F, lS_t  
above-the-line expenditure 线上项目支出；经常预算支出 11Qi _T\  
above-the-line receipt 线上项目收入；经常预算收入 F? 6Q(mRl  
ABSA Asia Limited 南非联合亚洲有限公司 ?9!9lSH6%  
absolute change 绝对数值变更 V[]Pya|s+  
absolute expenditure 实际开支 7
/k7V)  
absolute guideline figure 绝对准则数字 +Wy`X5v  
absolute interest 绝对权益 RP[`\  
absolute order of discharge 绝对破产解除令 -1NR]#P'  
absolute profit margin 绝对利润幅度 B
gzq  
absolute value 实值；绝对值 *//z$la  
absolutely vested interest 绝对既得权益 V"2 G
  
absorbed cost 已吸收成本；已分摊成本 i gjn9p&_  
absorption 吸收；分摊；合并 05\0g9  
absorption rate 吸收率；摊配率；分摊率 ZU`~@.`i  
ACB Finance Limited 亚洲商业财务有限公司 #w\x-i|  
acceptable form of reciprocity 合理的互惠条件 MLM/!N 7  
acceptable rate 适当利率；适当汇率 / 0Qo(  
acceptance agreement 承兑协议 &(l.jgqg&  
acceptance for honour 参加承兑 vWrTB   
acceptor 承兑人；接受人；受票人 S')
DAx  
acceptor for honour 参加承兑人 D^P0X:T]  
accident insurance 意外保险 tX@y ]"  
Accident Insurance Association of Hong Kong 香港意外保险公会 -"a(<JC^NI  
accident insurance scheme 意外保险计划 ,F`1VpTd8  
accident year basis 意外年度基准 RW1+y/#%P  
accommodation 通融；贷款 ?m7i7Dz   
accommodation bill 通融票据；空头票据 2_o\Wor#  
accommodation party 汇票代发人 `d4xX@  
account balance 帐户余额；帐户结余 ,/TmTX--d  
account book 帐簿 &y|PseH"  
account collected in advance 预收款项 &DHIYj1 i  
account current book 往来帐簿 &m[}%e%~0  
account of after-acquired property 事后取得的财产报告 <1m`  
account of defaulter 拖欠帐目 zSk`Ou8M  
account payable 应付帐款 *B{
]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;mz#$"(  
account receivable 应收帐款 2Q@Jp`#,4  
account receivable report 应收帐款报表 S?a4IK  
account statement 结单；帐单；会计财务报表 9^N(s7s  
account title 帐户名称；会计科目 |8[!`T*s  
accountant's report 会计师报告 HINk&)FC  
Accountant's Report Rules 会计师报告规则 c93 Ok|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 w9RBT(u  
Accounting Arrangements 《会计安排》 Z)=S>06X Q  
accounting basis 会计基础 :pz@'J  
accounting by Official Receiver 破产管理署署长呈交的帐目 |;t{L^  
Accounting Circular 《会计通告》 )+8r$ i  
accounting class 会计类别 R+e)TR7+  
accounting date 记帐日期；会计结算日期 b\o>4T  
accounting for money 款项核算 Ie=gI+2  
Accounting Officer 会计主任 xx7&y!_  
accounting period 会计报告期；会计期 fkX86  
accounting policy 会计政策；会计方针 kq?:<!z  
accounting practice 会计惯例 i^Jw`eAmT  
accounting principle 会计准则 )b=vBs
`%  
accounting record 会计记录 Xo[cpcV  
accounting report 会计报告 F1B/
cd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +F-Y^):  
Accounting Society of China 中国会计学会 4${3e Sg_  
accounting statement 会计报表 0+SZ
-]  
accounting system 会计制度；会计系统 ?1Vx)j>|  
accounting transaction 会计事项；帐务交易 F$1{w"&  
accounting treatment 会计处理 5WxN
H}{  
accounting year 会计年度 <gH-`3J6  
accretion 增值；添加 +opym !\  
accrual 应计项目；应累算数目 C"0 VOb  
accrual basis 应计制；权责发生制 FV aC8Kw  
accrual basis accounting 应计制会计；权责发生制会计 $v
e$Sq  
accrue 应累算；应计 s"w^E\>6  
accrued benefit 应累算利益 ;V ?(j3b[  
accrued charges 应计费用 9,\AAISi  
accrued cumulative preference share dividend 应累算的累积优先股股息 Qy4Pw\  
accrued expenses 应累算费用 4MW oGV9  
accrued interest payable 应付利息；应计未付利息 n c~JAT#'  
accrued interest receivable 应收利息；应计未收利息 p}/D{|xO  
accrued right 累算权益 D8PC;@m  
accruing profit 应累算的利润 `_ M+=*}  
accumulated fiscal reserve 累积财政储备 KU0Ad);e  
accumulated profit 累积利润；滚存溢利 gM]E8%;{  
accumulated reserve 累积储备 b2[U3)|oO  
accumulation of surplus income 累积收益盈余 OK`^DIr5l  
acquired assets 既得资产 Fn4yx~0  
acquisition 收购；购置；取得 UGgo;e  
acquisition cost 购置成本 F:jtzy"  
acquisition expenses 购置费用 /0|1xHs  
acquisition of 100% interest 收购全部股权 H]wP\m)  
acquisition of control 取得控制权 dV'^K%#  
acquisition of fixed assets 购置固定资产 `
/N={  
acquisition of shell “买壳” T@#?{eA  
acquisition price 收购价 h&d"|<  
act of God 天灾 #Hu##x|  
acting partner 执事合伙人
QkHG`yW  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QLHEzEvf{/  
active partner 积极参与的合伙人 +\&6Zbn  
active trading 交投活跃 4tUt"N  
actual circulation 实际流通 ~Jsu"kr  
actual cost 实际成本 w,R6:*p5  
actual expenditure 实际开支；实际支出 q{b-2k  
actual income 实际入息；实际收入；实际收益 NRT]dYf"z  
actual market 现货市场 @.}Y'`9L  
actual price 现货价；实际价格 r%X M`;bQX  
actual profit 实际利润 )Td{}vbIh  
actual quotation 实盘；实际价位；实际报价 Q2woCxB  
actual year basis 按实际年度计算 _!Tjb^  
actuals 实货 ^*B@=  
actuarial investigation 精算调查 Pw7uxN`  
actuarial principle 精算原则 6o9&FU  
actuarial report 精算师报告 2DJg__("  
Actuarial Society of Hong Kong 香港精算学会 k W 8>VnW  
actuarial valuation 精算师估值 o~"Y_dLsW  
actuary 精算师 CAom4Sp'  
ad referendum agreement 暂定协议；有待覆核的协定 Mk973'K'  
ad valorem duty 从价税；按值征税 qIQ 61><  
ad valorem duty system 从价税制 ?YV# K  
ad valorem fee 从价费 v+79#qWK|n  
ad valorem tariff 从价关税 vRf$#fBEQ  
additional allowance 额外免税额 ME]89 T&  
additional amount for unexpired risk 未过期风险的额外款额 hDZyFRg  
additional assessable profit 补加应评税利润 NW3qs`$-(  
additional assessment 补加评税 wxPl[)E  
additional commitment 额外承担 jA^Dk$  
additional commitment vote 额外承担拨款 Y
hmveV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !dh:jPpKq  
additional dependent parent allowance 供养父母额外免税额 |r)QkxdU,  
additional provision 额外拨款 HyKA+7}  
additional stamp duty 附加印花税 ^>Z7."uGY  
additional tax 补加税罚款；补加税款 g&EK^q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $9r4MMs{$  
adjudged bankrupt 被裁定破产 m8R=wb :  
adjudicated bankrupt 裁定破产人 PN<VqtW  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +c C. ZOS  
adjudication of bankruptcy 裁定破产；宣告破产 1= ,2i)  
adjudication of insolvency 裁定无力偿还债务 Hy,""Py  
adjusted actual 经调整的实数；调整后的实数 UHU ,zgM  
adjusted current assets 经调整的流动资产；调整后的流动资产 z#P`m,~t0  
adjusted figure 经调整的数字；调整后的数额 5VQ-D`kE+  
adjusted liabilities 经调整的负债；调整后的负债 sJ/?R:  
adjusted loss 经调整的亏损；调整后的亏损 !~aDmY2  
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
zFV?,"\r  
adjusted profit 经调整的利润；调整后的利润 `_&7-;)i*\  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?)#}Nj<R  
adjusted value 经调整的价值；调整后的价值 M&O .7B1}  
adjustment 调整；修订；理算〔保险〕 H`ZUI8-  
adjustment centre 调剂中心 HveOG$pT  
adjustment lag 调整过程的时间差距；调整时差 h3Z0NJ=xM  
adjustment mechanism 调整机制 \XlT  
adjustment of loss 亏损调整 'Sjcm@ILm  
adjustment process 调整过程；调整程序 .B9rG~  
adjustment range 调整幅度 }M9L,O*^   
administered exchange rate 受管制汇率 }<kpvd+ps=