[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: ;={3H_{3  
)_SpY\J  
A share Ａ股；甲类股份 xt1\Sie  
abatement of tax 减税；减扣免税额 R0YWe  
ABN AMRO Bank N.V. 荷兰银行 )F,z pGG  
above-the-line expenditure 线上项目支出；经常预算支出 8\HzFB  
above-the-line receipt 线上项目收入；经常预算收入 5+
a5pC  
ABSA Asia Limited 南非联合亚洲有限公司 % !Ih=DZ  
absolute change 绝对数值变更
S9dXkd  
absolute expenditure 实际开支 hd@jm^k  
absolute guideline figure 绝对准则数字 2&XNT-Qm  
absolute interest 绝对权益 1G)I|v9R  
absolute order of discharge 绝对破产解除令 zV8{|-2]No  
absolute profit margin 绝对利润幅度 2BV]@]qB  
absolute value 实值；绝对值 +P%k@w#<Z  
absolutely vested interest 绝对既得权益 #|=Q5"wU  
absorbed cost 已吸收成本；已分摊成本 .Ky)Co  
absorption 吸收；分摊；合并 j%=X ps  
absorption rate 吸收率；摊配率；分摊率 ]EqwDw4  
ACB Finance Limited 亚洲商业财务有限公司 pKaU [1x?%  
acceptable form of reciprocity 合理的互惠条件 3? F~H  
acceptable rate 适当利率；适当汇率 >35W{d  
acceptance agreement 承兑协议 JJy.)-R  
acceptance for honour 参加承兑 63/a 0Yn  
acceptor 承兑人；接受人；受票人 Y-lTPR<Eq  
acceptor for honour 参加承兑人 ZP'0=  
accident insurance 意外保险 WaSZw0U}y  
Accident Insurance Association of Hong Kong 香港意外保险公会 &
pW2R}  
accident insurance scheme 意外保险计划 m~-O
}i~)  
accident year basis 意外年度基准 c&C*'c-r  
accommodation 通融；贷款 Sg*+!  
accommodation bill 通融票据；空头票据 n0g8B  
accommodation party 汇票代发人 (C0Wty  
account balance 帐户余额；帐户结余 f4$sH/ 2#v  
account book 帐簿 6B+?X5-6DH  
account collected in advance 预收款项 h.q9p!  
account current book 往来帐簿 ~I;|ipK4m  
account of after-acquired property 事后取得的财产报告 J vq)%t8q>  
account of defaulter 拖欠帐目 `R!Q(rePx  
account payable 应付帐款 /}9)ZYMx  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 v[V7$.%5Q  
account receivable 应收帐款 TG%w  
account receivable report 应收帐款报表 #n]K$k>  
account statement 结单；帐单；会计财务报表 AkCy C1  
account title 帐户名称；会计科目 wHh6y?g\  
accountant's report 会计师报告 `\GRY @cg  
Accountant's Report Rules 会计师报告规则 Xyjd7"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5+yy:#J]  
Accounting Arrangements 《会计安排》 7^tYtMm|U  
accounting basis 会计基础 u;+8Jg+xH/  
accounting by Official Receiver 破产管理署署长呈交的帐目 o2[$XONTl  
Accounting Circular 《会计通告》 ~O|~M_Z  
accounting class 会计类别 @km4qJZ  
accounting date 记帐日期；会计结算日期 y?U@F/^}N  
accounting for money 款项核算 b[<L l%K  
Accounting Officer 会计主任 Gn<0Fy2  
accounting period 会计报告期；会计期 'KDt%?24  
accounting policy 会计政策；会计方针 Xk\IO0GF  
accounting practice 会计惯例 *W;;L_V"   
accounting principle 会计准则 -ijzo%&qA  
accounting record 会计记录 70 Ph^e)  
accounting report 会计报告 k(o(:-+x  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <KfR)7I$0a  
Accounting Society of China 中国会计学会 IwRP,MQ~  
accounting statement 会计报表 ;tQ(l%!  
accounting system 会计制度；会计系统 MJkusR/  
accounting transaction 会计事项；帐务交易 @Ne&%F?^Z  
accounting treatment 会计处理 X}Om)WCr  
accounting year 会计年度 xojt s;n   
accretion 增值；添加 %a FZbLK  
accrual 应计项目；应累算数目 >'4$g7o,  
accrual basis 应计制；权责发生制 |=07n K2  
accrual basis accounting 应计制会计；权责发生制会计 6TTu[*0NT  
accrue 应累算；应计  $@O?  
accrued benefit 应累算利益 mE_%  
accrued charges 应计费用 *6eJmbFG  
accrued cumulative preference share dividend 应累算的累积优先股股息 -}PE(c1%?q  
accrued expenses 应累算费用 vKWi?}1  
accrued interest payable 应付利息；应计未付利息 kR3wbA  
accrued interest receivable 应收利息；应计未收利息 L9XfR$7,z  
accrued right 累算权益 <B>hvuCoH  
accruing profit 应累算的利润 ?8/r=  
accumulated fiscal reserve 累积财政储备 ]#W7-Q;]  
accumulated profit 累积利润；滚存溢利
P_'{|M<?  
accumulated reserve 累积储备 D+BiclJ  
accumulation of surplus income 累积收益盈余 Zb2PFwcy  
acquired assets 既得资产 nCQ".G  
acquisition 收购；购置；取得 ||fw!8E  
acquisition cost 购置成本 ?zQW9e  
acquisition expenses 购置费用 <$K=3&:s8q  
acquisition of 100% interest 收购全部股权 WrcmC$ff  
acquisition of control 取得控制权 ("F$r$9S  
acquisition of fixed assets 购置固定资产 v_Df+  
acquisition of shell “买壳” *JfGGI_E  
acquisition price 收购价 7VG*Wu  
act of God 天灾 Z6rZAwy  
acting partner 执事合伙人 m5&Ht (I%n  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P{9wJ<  
active partner 积极参与的合伙人 j}d):3!  
active trading 交投活跃 EZ:? (|
h  
actual circulation 实际流通 .dVV# H  
actual cost 实际成本 ITg:OOQ  
actual expenditure 实际开支；实际支出 cvo+{u$s  
actual income 实际入息；实际收入；实际收益 k=mLcP  
actual market 现货市场 !L|l(<C  
actual price 现货价；实际价格 /W`CqJk-*.  
actual profit 实际利润 ,X1M!'  
actual quotation 实盘；实际价位；实际报价 |&xaV-b9W  
actual year basis 按实际年度计算 |d-x2M[  
actuals 实货 }h1LH4  
actuarial investigation 精算调查 _'17C/  
actuarial principle 精算原则 I'^XEl?  
actuarial report 精算师报告 QlV(D<  
Actuarial Society of Hong Kong 香港精算学会 j`q>YPp  
actuarial valuation 精算师估值 bcjh3WP  
actuary 精算师 ]kx<aQ^  
ad referendum agreement 暂定协议；有待覆核的协定 @*~yVV!5  
ad valorem duty 从价税；按值征税 #pgD-0_  
ad valorem duty system 从价税制 1*G&ZI  
ad valorem fee 从价费 )/JVp>  
ad valorem tariff 从价关税 D "5|\  
additional allowance 额外免税额 7w" !"W#  
additional amount for unexpired risk 未过期风险的额外款额 qo7<g*kf~  
additional assessable profit 补加应评税利润 }yn%_KQ0  
additional assessment 补加评税 jA;b2A]G  
additional commitment 额外承担 ("PZ!z1m1  
additional commitment vote 额外承担拨款 |bSAn*6b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -?:8sv*X  
additional dependent parent allowance 供养父母额外免税额 ,jeHL@>w[  
additional provision 额外拨款 Pv,PS.,-  
additional stamp duty 附加印花税 <}A6 )=T  
additional tax 补加税罚款；补加税款 E2d
S@!]V  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `7y3C\zyQ  
adjudged bankrupt 被裁定破产 @%2crJnkS  
adjudicated bankrupt 裁定破产人 wJJ|]^0.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Lg(G&ljE@k  
adjudication of bankruptcy 裁定破产；宣告破产 PX_9i@ZG  
adjudication of insolvency 裁定无力偿还债务 H)E,([   
adjusted actual 经调整的实数；调整后的实数 F.x7/;  
adjusted current assets 经调整的流动资产；调整后的流动资产 a@&qdp  
adjusted figure 经调整的数字；调整后的数额 CQ<d  
adjusted liabilities 经调整的负债；调整后的负债 R!7--]Wcg  
adjusted loss 经调整的亏损；调整后的亏损 R[6R)#o  
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 Z:,\FB_U  
adjusted profit 经调整的利润；调整后的利润 x=a#|]ngG  
adjusted surplus 经调整的盈余额；调整后的盈余额 H1%o)'Kut4  
adjusted value 经调整的价值；调整后的价值 U';)]vB$  
adjustment 调整；修订；理算〔保险〕 :|S[i('  
adjustment centre 调剂中心
.#Z'CZO|  
adjustment lag 调整过程的时间差距；调整时差 #K@!jh)y^  
adjustment mechanism 调整机制 bv(+$YR  
adjustment of loss 亏损调整 L\"wz scn  
adjustment process 调整过程；调整程序 |oSt%lQ1  
adjustment range 调整幅度 T,a{mi.hNR  
administered exchange rate 受管制汇率 42hG}Gt