[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: VEr 6uvB  
oFwG+W/  
A share Ａ股；甲类股份 ^,~N7`  
abatement of tax 减税；减扣免税额 &s2#1  
ABN AMRO Bank N.V. 荷兰银行 &l?N:(r  
above-the-line expenditure 线上项目支出；经常预算支出 %
Mw'e/?  
above-the-line receipt 线上项目收入；经常预算收入 lJ("6aT?  
ABSA Asia Limited 南非联合亚洲有限公司 f>?^uSpWH  
absolute change 绝对数值变更 rS
zQUn<  
absolute expenditure 实际开支 @OBHAoz%/  
absolute guideline figure 绝对准则数字 #%:`p9p.S  
absolute interest 绝对权益 p9k4w% ~:  
absolute order of discharge 绝对破产解除令 ;!^ +N  
absolute profit margin 绝对利润幅度 A4 }JZi6@  
absolute value 实值；绝对值 8Yo-~,Gb  
absolutely vested interest 绝对既得权益 .Kg|f~InO  
absorbed cost 已吸收成本；已分摊成本 ?'TA!MR  
absorption 吸收；分摊；合并 kT>r<`rt  
absorption rate 吸收率；摊配率；分摊率 %GNUnr$  
ACB Finance Limited 亚洲商业财务有限公司 ^!$} BY  
acceptable form of reciprocity 合理的互惠条件 ,^n-L&  
acceptable rate 适当利率；适当汇率 g"TPII$  
acceptance agreement 承兑协议 .A )\F",X  
acceptance for honour 参加承兑 >a?
OXqYP  
acceptor 承兑人；接受人；受票人 3$MYS^D  
acceptor for honour 参加承兑人 u'#`yTB6b  
accident insurance 意外保险 H-;&xzAI  
Accident Insurance Association of Hong Kong 香港意外保险公会 FLi(#9  
accident insurance scheme 意外保险计划 9k(*?!\;  
accident year basis 意外年度基准 E~rs11  
accommodation 通融；贷款 U)SM),bE[  
accommodation bill 通融票据；空头票据 y|FBYcn#F  
accommodation party 汇票代发人 k'6<jEbk  
account balance 帐户余额；帐户结余 Mp]yKl  
account book 帐簿
uWJ#+XK.  
account collected in advance 预收款项 eL]{#WL  
account current book 往来帐簿 i5ajM,i/K  
account of after-acquired property 事后取得的财产报告 5xG|35Pj  
account of defaulter 拖欠帐目 7KvXTrN!9  
account payable 应付帐款 ?Ry%c6(}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 g,A.Y,})  
account receivable 应收帐款 Dq0-Kf,
^  
account receivable report 应收帐款报表 P-/XYZ]`  
account statement 结单；帐单；会计财务报表 Xtu:  
account title 帐户名称；会计科目 KK&<Vw|O\  
accountant's report 会计师报告 j;ff } b  
Accountant's Report Rules 会计师报告规则 c
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accounting and auditing procedure 会计与审计程序；会计与核数程序 r7
8u=r  
Accounting Arrangements 《会计安排》 2P;%P]~H  
accounting basis 会计基础 v_?s
1+w  
accounting by Official Receiver 破产管理署署长呈交的帐目 Fw(b1d>E  
Accounting Circular 《会计通告》 y
YxeNE"  
accounting class 会计类别 3K=q)|  
accounting date 记帐日期；会计结算日期 vjOG?-  
accounting for money 款项核算 XgwMppacw  
Accounting Officer 会计主任 zhVa.r A  
accounting period 会计报告期；会计期 FYx `o\  
accounting policy 会计政策；会计方针 T nbGO;  
accounting practice 会计惯例
n"^/UQ|#j  
accounting principle 会计准则 $V`KrA~]  
accounting record 会计记录 2<46jJYL'  
accounting report 会计报告 2b6? 9FX*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hQd@bN8  
Accounting Society of China 中国会计学会 QN{}R;s  
accounting statement 会计报表 0% GqCg  
accounting system 会计制度；会计系统 Q:-%3)g<<  
accounting transaction 会计事项；帐务交易 $UFge%`,q@  
accounting treatment 会计处理 BCj`WF@8l{  
accounting year 会计年度 @2GhN&=  
accretion 增值；添加 ;~'cIT L  
accrual 应计项目；应累算数目 Rye~w6  
accrual basis 应计制；权责发生制 a>&;K@  
accrual basis accounting 应计制会计；权责发生制会计 ain#_H  
accrue 应累算；应计 . Ce&9l  
accrued benefit 应累算利益 imJ[:E  
accrued charges 应计费用 B9m>H=8a  
accrued cumulative preference share dividend 应累算的累积优先股股息 L5-T6CD  
accrued expenses 应累算费用 Q`
@$j,v  
accrued interest payable 应付利息；应计未付利息 Ef,7zKG  
accrued interest receivable 应收利息；应计未收利息 Xh7~MU~X  
accrued right 累算权益 'XZI{q2i  
accruing profit 应累算的利润 uv~qK:Nw(  
accumulated fiscal reserve 累积财政储备 [ 5Y$L  
accumulated profit 累积利润；滚存溢利 ] dm1Qm  
accumulated reserve 累积储备 ]<\;d B  
accumulation of surplus income 累积收益盈余 |d
B1R%  
acquired assets 既得资产 oUKBb&&O  
acquisition 收购；购置；取得 K#JabT  
acquisition cost 购置成本 &.+n L  
acquisition expenses 购置费用 ^.Ih,@N6  
acquisition of 100% interest 收购全部股权 *x*,I,03  
acquisition of control 取得控制权 uK4'n+_>\  
acquisition of fixed assets 购置固定资产 }ZM*[j  
acquisition of shell “买壳” )
$l9xx[  
acquisition price 收购价 !ho5VAt  
act of God 天灾 'o)ve(  
acting partner 执事合伙人 </
+%R"`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (giTp@Tp  
active partner 积极参与的合伙人 qmue!Fv#g  
active trading 交投活跃 1a=9z'8V  
actual circulation 实际流通 90y9~.v  
actual cost 实际成本 Bah.\ZsYQP  
actual expenditure 实际开支；实际支出 f'zU^/$rf  
actual income 实际入息；实际收入；实际收益 -hU>1ux&V  
actual market 现货市场 8f{}ce'E*  
actual price 现货价；实际价格 5E\<r/FeJ  
actual profit 实际利润 /BjGAa(  
actual quotation 实盘；实际价位；实际报价 JK:mQ_  
actual year basis 按实际年度计算 +GYI2  
actuals 实货 LrM.wr zI/  
actuarial investigation 精算调查 JXSqtk
=  
actuarial principle 精算原则 VkN[=0a,  
actuarial report 精算师报告 2l[A=Z  
Actuarial Society of Hong Kong 香港精算学会 aG8D%i0  
actuarial valuation 精算师估值 qm'C^X?  
actuary 精算师 jL7MmR#y5"  
ad referendum agreement 暂定协议；有待覆核的协定 bWQORjnd8  
ad valorem duty 从价税；按值征税 eMm~7\ R  
ad valorem duty system 从价税制 k+ q6U[ce  
ad valorem fee 从价费 O)RzNfI^`N  
ad valorem tariff 从价关税 @7HOL-i  
additional allowance 额外免税额 CSX$Pk*  
additional amount for unexpired risk 未过期风险的额外款额 \9| ]  
additional assessable profit 补加应评税利润 !OZhfMVd  
additional assessment 补加评税 49J+&G?)j  
additional commitment 额外承担 x@ s`;qz  
additional commitment vote 额外承担拨款 <Z_wDK/UR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @)2V"FE4i  
additional dependent parent allowance 供养父母额外免税额 z?t(+^  
additional provision 额外拨款 Fzld0p9=  
additional stamp duty 附加印花税 Q~w G(0'8  
additional tax 补加税罚款；补加税款 Mly z><  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {DXZ}7w:v  
adjudged bankrupt 被裁定破产 A_(+r  
adjudicated bankrupt 裁定破产人 @;T#+!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~4~Tcn  
adjudication of bankruptcy 裁定破产；宣告破产 ]6VUqFO)  
adjudication of insolvency 裁定无力偿还债务 J! 6z  
adjusted actual 经调整的实数；调整后的实数 6U>jU[/  
adjusted current assets 经调整的流动资产；调整后的流动资产 0h@%q;g  
adjusted figure 经调整的数字；调整后的数额 +/>YH-P=  
adjusted liabilities 经调整的负债；调整后的负债 MMA@J  
adjusted loss 经调整的亏损；调整后的亏损 W$t}3Ru  
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 @aD~YtL"n  
adjusted profit 经调整的利润；调整后的利润 [A..<[  
adjusted surplus 经调整的盈余额；调整后的盈余额 9- E>n)  
adjusted value 经调整的价值；调整后的价值 ~oW8GQ  
adjustment 调整；修订；理算〔保险〕 ^< /vbF  
adjustment centre 调剂中心 V\M!]Nnxr  
adjustment lag 调整过程的时间差距；调整时差 $W_o$'crW  
adjustment mechanism 调整机制 ma-Y'  
adjustment of loss 亏损调整 ge {4;,0=  
adjustment process 调整过程；调整程序 !VJa$>,  
adjustment range 调整幅度 /L|}Y242  
administered exchange rate 受管制汇率  ISnS;