[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: 1v 4M*  
MH|R@g  
A share Ａ股；甲类股份 bWJ&SR>  
abatement of tax 减税；减扣免税额 .0p'G}1  
ABN AMRO Bank N.V. 荷兰银行 7G%:ckg  
above-the-line expenditure 线上项目支出；经常预算支出 Xn02p,,  
above-the-line receipt 线上项目收入；经常预算收入 u{S"NEc  
ABSA Asia Limited 南非联合亚洲有限公司 5]zH!>-F  
absolute change 绝对数值变更 LI n2&r:U  
absolute expenditure 实际开支 KPA.5,ai  
absolute guideline figure 绝对准则数字 a#a n+JY3  
absolute interest 绝对权益 ~l]g4iEp  
absolute order of discharge 绝对破产解除令 O]KQ]zN  
absolute profit margin 绝对利润幅度 q4Mv2SPT  
absolute value 实值；绝对值 ij?Ww'p9>  
absolutely vested interest 绝对既得权益 \-
8aTF  
absorbed cost 已吸收成本；已分摊成本 o{3>n"\w3  
absorption 吸收；分摊；合并 1rON8=E  
absorption rate 吸收率；摊配率；分摊率 ? hYWxWW  
ACB Finance Limited 亚洲商业财务有限公司 %DM0Z8P$B-  
acceptable form of reciprocity 合理的互惠条件 .R)uk  
acceptable rate 适当利率；适当汇率 85lcd4&~  
acceptance agreement 承兑协议  F |aLF{  
acceptance for honour 参加承兑 A_crK`3  
acceptor 承兑人；接受人；受票人 -_= m j  
acceptor for honour 参加承兑人 g([M hf#  
accident insurance 意外保险 A=wG};%_  
Accident Insurance Association of Hong Kong 香港意外保险公会 u:H:N]  
accident insurance scheme 意外保险计划 R{pF IyR  
accident year basis 意外年度基准 e  m  
accommodation 通融；贷款 }i J$&CJ  
accommodation bill 通融票据；空头票据 \2CEEs'  
accommodation party 汇票代发人 ;,s9jw  
account balance 帐户余额；帐户结余 ZEso2|   
account book 帐簿 J?Oeuk~[D  
account collected in advance 预收款项 '$[%x  
account current book 往来帐簿 @2;cv?i)  
account of after-acquired property 事后取得的财产报告 z\$(@:{A  
account of defaulter 拖欠帐目 dWdD^>8Ef  
account payable 应付帐款 jB`:(5%RO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 fk!9` p'  
account receivable 应收帐款 '4CD }  
account receivable report 应收帐款报表 d.HcO^  
account statement 结单；帐单；会计财务报表
~K"nm{.  
account title 帐户名称；会计科目 Z\cD98B#
 
accountant's report 会计师报告 4W}mPeEeV  
Accountant's Report Rules 会计师报告规则 .y lv
J$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $9@AwS@Uu  
Accounting Arrangements 《会计安排》 Cj$:TWYIh[  
accounting basis 会计基础 ?!O4ia3nFk  
accounting by Official Receiver 破产管理署署长呈交的帐目 vM50
H
 
Accounting Circular 《会计通告》 o#=C[d5BV  
accounting class 会计类别 ("{"8  
accounting date 记帐日期；会计结算日期 '.C#"nY>1  
accounting for money 款项核算 i[:cG  
Accounting Officer 会计主任 `3`.usw  
accounting period 会计报告期；会计期 EW
r7eH  
accounting policy 会计政策；会计方针 >P]gjYN  
accounting practice 会计惯例 { h PB%  
accounting principle 会计准则 *F!1xyg  
accounting record 会计记录 )sNPWn8<Uy  
accounting report 会计报告 =-,'LOE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ubgn^+AI  
Accounting Society of China 中国会计学会 D$@2H>.-  
accounting statement 会计报表 M8/:PmR<  
accounting system 会计制度；会计系统 Dt{WRe\#
 
accounting transaction 会计事项；帐务交易 g@T}h[  
accounting treatment 会计处理 uP(t+}dQ+3  
accounting year 会计年度 i<):%[Q)>  
accretion 增值；添加
q^?a|l  
accrual 应计项目；应累算数目 \BN$WV  
accrual basis 应计制；权责发生制 $/|vbe,  
accrual basis accounting 应计制会计；权责发生制会计 EiG5k.C@  
accrue 应累算；应计 BMdZd5!p&  
accrued benefit 应累算利益 aOS,%J^?  
accrued charges 应计费用 zWH)\>X59  
accrued cumulative preference share dividend 应累算的累积优先股股息 BC\W`K  
accrued expenses 应累算费用 1vxQ`)a  
accrued interest payable 应付利息；应计未付利息 g[bu9i  
accrued interest receivable 应收利息；应计未收利息 `'&mO9,<-  
accrued right 累算权益 v1Q78P  
accruing profit 应累算的利润
EB*C;ms  
accumulated fiscal reserve 累积财政储备 )(_NFp
M  
accumulated profit 累积利润；滚存溢利 fx>U2  
accumulated reserve 累积储备 ZhoV,/\+  
accumulation of surplus income 累积收益盈余 jU* D  
acquired assets 既得资产 Z4rk$K'=1w  
acquisition 收购；购置；取得 3 ^K#\*P  
acquisition cost 购置成本 \KzJNCOT  
acquisition expenses 购置费用 ;8dffsyq  
acquisition of 100% interest 收购全部股权 ^9]iUx  
acquisition of control 取得控制权 jM @N<k  
acquisition of fixed assets 购置固定资产 .g1x$cQ1<  
acquisition of shell “买壳” R PoBF~>  
acquisition price 收购价 'nB
P%  
act of God 天灾 ZO
/u3&gU  
acting partner 执事合伙人 j/fniyJ)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 kkWv#,qwU  
active partner 积极参与的合伙人 Pq8oK'z-  
active trading 交投活跃 9t6c*|60#n  
actual circulation 实际流通 W`NF40)  
actual cost 实际成本 C*3St`2@9  
actual expenditure 实际开支；实际支出 [0aC]XQZ  
actual income 实际入息；实际收入；实际收益 =J)<Nx.gA  
actual market 现货市场 CtV|oeJ  
actual price 现货价；实际价格 >TY;l3ew  
actual profit 实际利润 dR;N3KwY  
actual quotation 实盘；实际价位；实际报价 74MxU  
actual year basis 按实际年度计算 6@t &  
actuals 实货 GqR |hg  
actuarial investigation 精算调查 /t`\b [  
actuarial principle 精算原则 %ut8/T  
actuarial report 精算师报告 `:*2TLxIk  
Actuarial Society of Hong Kong 香港精算学会 K@{0]
6  
actuarial valuation 精算师估值 yCav;ZS_  
actuary 精算师 xr7}@rq"U<  
ad referendum agreement 暂定协议；有待覆核的协定 BxjSo^n  
ad valorem duty 从价税；按值征税 ENIg_s4  
ad valorem duty system 从价税制 ~!qnKM>[  
ad valorem fee 从价费 af %w|M  
ad valorem tariff 从价关税 bxtH`^  
additional allowance 额外免税额 2#sFY/@  
additional amount for unexpired risk 未过期风险的额外款额 B^r?N-Z A  
additional assessable profit 补加应评税利润 )E*f30  
additional assessment 补加评税 1*2ycf a  
additional commitment 额外承担 \Ta5c31S+  
additional commitment vote 额外承担拨款 !Q15 qvRS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |Z{#DOT  
additional dependent parent allowance 供养父母额外免税额 GWWg3z.o"W  
additional provision 额外拨款 6p*X8j3pW  
additional stamp duty 附加印花税 -0#"
<!N  
additional tax 补加税罚款；补加税款 PA ?2K4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \fiy[W/k  
adjudged bankrupt 被裁定破产 _,)_(R ,h  
adjudicated bankrupt 裁定破产人 z k/`Uz  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 R[j?\#  
adjudication of bankruptcy 裁定破产；宣告破产 't&1y6Uu  
adjudication of insolvency 裁定无力偿还债务 nJ]7vj,rB  
adjusted actual 经调整的实数；调整后的实数 =eUKpYI  
adjusted current assets 经调整的流动资产；调整后的流动资产
c x$h"  
adjusted figure 经调整的数字；调整后的数额 U Me?nAC  
adjusted liabilities 经调整的负债；调整后的负债 xc 1d[dCdp  
adjusted loss 经调整的亏损；调整后的亏损 I`X!M!dB)  
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 vj%"x/TP  
adjusted profit 经调整的利润；调整后的利润 wbAwmOiZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 `G1"&q,i  
adjusted value 经调整的价值；调整后的价值 vJ}WNvncVF  
adjustment 调整；修订；理算〔保险〕 $cHU,  
adjustment centre 调剂中心 oI/_
WY[t  
adjustment lag 调整过程的时间差距；调整时差 ''@Tke3IG6  
adjustment mechanism 调整机制 el*|@#k}  
adjustment of loss 亏损调整 -0kMh.JYR  
adjustment process 调整过程；调整程序 |ymW0gh7o$  
adjustment range 调整幅度 VsL,t\67  
administered exchange rate 受管制汇率 jI7 x<=