[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: }`uq:y  
CbT ;#0  
A share Ａ股；甲类股份 s18 A  
abatement of tax 减税；减扣免税额 bWMb@zm  
ABN AMRO Bank N.V. 荷兰银行 Qs_]U  
above-the-line expenditure 线上项目支出；经常预算支出 L#/<y{  
above-the-line receipt 线上项目收入；经常预算收入 $XrX(l5  
ABSA Asia Limited 南非联合亚洲有限公司 S2$r 6T  
absolute change 绝对数值变更 N\x<'P4q  
absolute expenditure 实际开支 n5?7iU&JIo  
absolute guideline figure 绝对准则数字 7i9wfc h$U  
absolute interest 绝对权益 ]?hl pL  
absolute order of discharge 绝对破产解除令 /qXP\ a  
absolute profit margin 绝对利润幅度 , h.hgyt  
absolute value 实值；绝对值 L>,xG.oG  
absolutely vested interest 绝对既得权益 ~gOdK-SV*  
absorbed cost 已吸收成本；已分摊成本 ,f[Oy:fr  
absorption 吸收；分摊；合并 alZ83^YN'  
absorption rate 吸收率；摊配率；分摊率 l/bZE.GJ  
ACB Finance Limited 亚洲商业财务有限公司 <;NxmO<%\  
acceptable form of reciprocity 合理的互惠条件 }
M9I]\  
acceptable rate 适当利率；适当汇率 +kO
Xa^K
 
acceptance agreement 承兑协议 kJ B u7  
acceptance for honour 参加承兑 4pFoSs?\  
acceptor 承兑人；接受人；受票人 UFr5'T  
acceptor for honour 参加承兑人 v79\(BX  
accident insurance 意外保险 Njs'v;-K  
Accident Insurance Association of Hong Kong 香港意外保险公会 <GoZ>  
accident insurance scheme 意外保险计划 nkz^^q`5l7  
accident year basis 意外年度基准 +\MGlsMK@.  
accommodation 通融；贷款 QeD ;GzG  
accommodation bill 通融票据；空头票据 `AhTER  
accommodation party 汇票代发人 $eh>.c'&]  
account balance 帐户余额；帐户结余 .OD{^Kq2  
account book 帐簿 l`*R !\  
account collected in advance 预收款项 _MUSXB'  
account current book 往来帐簿 6/L34VH  
account of after-acquired property 事后取得的财产报告 q]m$%>  
account of defaulter 拖欠帐目 EBplr ,  
account payable 应付帐款 2sT\+C&H  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 BE," lX  
account receivable 应收帐款 H`8}w{ft&  
account receivable report 应收帐款报表 s!/Q>A  
account statement 结单；帐单；会计财务报表 ~0
1Fp;L/  
account title 帐户名称；会计科目 o1u?H4z  
accountant's report 会计师报告 f15n ~d  
Accountant's Report Rules 会计师报告规则 &y:SK
)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5=P*<Dnj  
Accounting Arrangements 《会计安排》 XE :JL_  
accounting basis 会计基础 K=;oZYNd  
accounting by Official Receiver 破产管理署署长呈交的帐目 6
Y} Bza  
Accounting Circular 《会计通告》 !a9/8U_>XF  
accounting class 会计类别 b$eZ>X  
accounting date 记帐日期；会计结算日期 'E1m-kJz  
accounting for money 款项核算 Blv@u?  
Accounting Officer 会计主任 b`DPf@p^kc  
accounting period 会计报告期；会计期 -{S:sK.o  
accounting policy 会计政策；会计方针 T3^(I~03  
accounting practice 会计惯例 7bx!A+, t  
accounting principle 会计准则 Xh"8uJD  
accounting record 会计记录 [xg&`x9,.  
accounting report 会计报告 &13#/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P}mn2Hs  
Accounting Society of China 中国会计学会 of?'FrU  
accounting statement 会计报表 V Y'1 $  
accounting system 会计制度；会计系统 UWq[K&vQZ  
accounting transaction 会计事项；帐务交易 3X}>_tj  
accounting treatment 会计处理 VeWvSIP,EQ  
accounting year 会计年度 4$jb
-Aw  
accretion 增值；添加 kY`L[1G$  
accrual 应计项目；应累算数目 wm _o(Z}  
accrual basis 应计制；权责发生制 Y` tB5P  
accrual basis accounting 应计制会计；权责发生制会计 w;KNS'  
accrue 应累算；应计 ;TG< $4N  
accrued benefit 应累算利益 0^&-j.9  
accrued charges 应计费用 OG}m+K&<  
accrued cumulative preference share dividend 应累算的累积优先股股息 F<A[S"  
accrued expenses 应累算费用 y4~;H{!  
accrued interest payable 应付利息；应计未付利息 nn6&`$(Q~  
accrued interest receivable 应收利息；应计未收利息 63y&MaqSJ  
accrued right 累算权益 D]$X@2A  
accruing profit 应累算的利润 \*6Ld%:h$  
accumulated fiscal reserve 累积财政储备 {/SLDy
f%Z  
accumulated profit 累积利润；滚存溢利 w&^_2<a2  
accumulated reserve 累积储备 R3gg{hQ  
accumulation of surplus income 累积收益盈余 YCEdt>5PA  
acquired assets 既得资产 N?krlR  
acquisition 收购；购置；取得 sc &S0K  
acquisition cost 购置成本 7.`:Z_  
acquisition expenses 购置费用 xdd;!HK,  
acquisition of 100% interest 收购全部股权
e`Vb.E)  
acquisition of control 取得控制权 O#S27.  
acquisition of fixed assets 购置固定资产 u}I\!-EX!v  
acquisition of shell “买壳” uGH>|V9'c  
acquisition price 收购价 OMVK\_oXo  
act of God 天灾 !_My
]>S  
acting partner 执事合伙人 r__Y{&IO  
active market 买卖活跃的市场；交投畅旺的市场；旺市 V50FX}i  
active partner 积极参与的合伙人 tgB\;nbB  
active trading 交投活跃 _qQB.Dzo:  
actual circulation 实际流通 CP!>V:w%9!  
actual cost 实际成本 a}MSA/K(  
actual expenditure 实际开支；实际支出 cq \()uF'c  
actual income 实际入息；实际收入；实际收益 6Cd% @Q2cr  
actual market 现货市场 U4ELlxGe  
actual price 现货价；实际价格 ([a[fi  
actual profit 实际利润 *P}v82C N  
actual quotation 实盘；实际价位；实际报价 l d4#jV ei  
actual year basis 按实际年度计算 sM$g
fFx  
actuals 实货 y
YM_  
actuarial investigation 精算调查 \5s#9  
actuarial principle 精算原则 pv #uLo  
actuarial report 精算师报告 |T@\-8Ok  
Actuarial Society of Hong Kong 香港精算学会 C|W\qXCqu  
actuarial valuation 精算师估值 jLu`DKB  
actuary 精算师 1rmK#ld"=Z  
ad referendum agreement 暂定协议；有待覆核的协定 !R.*Vn[  
ad valorem duty 从价税；按值征税 k9pOY]_Y  
ad valorem duty system 从价税制 251^>x.R  
ad valorem fee 从价费 Ysz&/ ry  
ad valorem tariff 从价关税 5??\[C^"}  
additional allowance 额外免税额 7$&3(#!N  
additional amount for unexpired risk 未过期风险的额外款额 k{q4Zz[  
additional assessable profit 补加应评税利润 ee|i  
additional assessment 补加评税 PA(XdT{  
additional commitment 额外承担 b;XUv4~V  
additional commitment vote 额外承担拨款 ni$S@0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3 A(sT}  
additional dependent parent allowance 供养父母额外免税额 (d2|r)O  
additional provision 额外拨款 9OnH3   
additional stamp duty 附加印花税 ;>duY\$<  
additional tax 补加税罚款；补加税款 SsE8;IGH  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *6trK`tx^  
adjudged bankrupt 被裁定破产 P:gN"f6  
adjudicated bankrupt 裁定破产人 lSzLR~=Au  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 05cyWg9a  
adjudication of bankruptcy 裁定破产；宣告破产 J<4egk4  
adjudication of insolvency 裁定无力偿还债务 E8=8OX/{Y  
adjusted actual 经调整的实数；调整后的实数 Pgg\(D#X`  
adjusted current assets 经调整的流动资产；调整后的流动资产 &>m# "A\^  
adjusted figure 经调整的数字；调整后的数额 MWxv\o   
adjusted liabilities 经调整的负债；调整后的负债 XJG"Zr9  
adjusted loss 经调整的亏损；调整后的亏损 =E?!!EIq.  
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 ;/Z9M"!u[  
adjusted profit 经调整的利润；调整后的利润 (!@ Q\P  
adjusted surplus 经调整的盈余额；调整后的盈余额 F.0
CJ
7s  
adjusted value 经调整的价值；调整后的价值 vxRy7:G"  
adjustment 调整；修订；理算〔保险〕 !F_BLHig  
adjustment centre 调剂中心 9$u'2TV  
adjustment lag 调整过程的时间差距；调整时差 |%@.@c  
adjustment mechanism 调整机制  '9H
ah  
adjustment of loss 亏损调整 ymxYE#q  
adjustment process 调整过程；调整程序 5B lptC  
adjustment range 调整幅度 1b,,uI_  
administered exchange rate 受管制汇率 K5fL{2V?