[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: &{E`=4T2  
]A]Ft!`6z  
A share Ａ股；甲类股份 8wX+ZL:9  
abatement of tax 减税；减扣免税额 vXWsF\g  
ABN AMRO Bank N.V. 荷兰银行 BjyXQ9D  
above-the-line expenditure 线上项目支出；经常预算支出 NSS4vtA  
above-the-line receipt 线上项目收入；经常预算收入 FE+7X=y  
ABSA Asia Limited 南非联合亚洲有限公司 Wm)-zvNY;  
absolute change 绝对数值变更 qcTmsMpj  
absolute expenditure 实际开支 Z .bit_(  
absolute guideline figure 绝对准则数字 g=xv+e  
absolute interest 绝对权益 t {Hh&HX  
absolute order of discharge 绝对破产解除令 Jh$"fr3  
absolute profit margin 绝对利润幅度 *Mwfo
d  
absolute value 实值；绝对值 )WVItqQKV  
absolutely vested interest 绝对既得权益 AhvvuN$n%  
absorbed cost 已吸收成本；已分摊成本 -@SOo"P  
absorption 吸收；分摊；合并 uNe}
"h
s  
absorption rate 吸收率；摊配率；分摊率 _{e&@d  
ACB Finance Limited 亚洲商业财务有限公司 CF|moc:;  
acceptable form of reciprocity 合理的互惠条件 Iz}2 ^  
acceptable rate 适当利率；适当汇率 4ZI!,lv*  
acceptance agreement 承兑协议 3>Q@r>c  
acceptance for honour 参加承兑 hdd>&?p3  
acceptor 承兑人；接受人；受票人 @7
@e`b?  
acceptor for honour 参加承兑人 e&$p-0DmT|  
accident insurance 意外保险 s(AJkO'`  
Accident Insurance Association of Hong Kong 香港意外保险公会 MSZ!W(7,<  
accident insurance scheme 意外保险计划 b/sOfQ  
accident year basis 意外年度基准 xH<'GB)  
accommodation 通融；贷款 w
J+U[a  
accommodation bill 通融票据；空头票据 vpm ]9>1[  
accommodation party 汇票代发人 ^\M  dl  
account balance 帐户余额；帐户结余 '7x
xCj/*  
account book 帐簿 >`7OcjLg  
account collected in advance 预收款项 T8$%9&j!UE  
account current book 往来帐簿 oGm1d{_-O  
account of after-acquired property 事后取得的财产报告 e0f":Vct  
account of defaulter 拖欠帐目 :E>&s9Yj?  
account payable 应付帐款 ~ HK1X
  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 of8mwnZR  
account receivable 应收帐款 I*D<J$ 9N  
account receivable report 应收帐款报表 uR#'lb`3  
account statement 结单；帐单；会计财务报表 s$DGd T)  
account title 帐户名称；会计科目 !0I
dp%  
accountant's report 会计师报告 99^AT*ByY  
Accountant's Report Rules 会计师报告规则 @Q;i.u{V  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8f?rEI\0GD  
Accounting Arrangements 《会计安排》 \ V6   
accounting basis 会计基础 )xB$LJM8  
accounting by Official Receiver 破产管理署署长呈交的帐目 =o
p`fn%  
Accounting Circular 《会计通告》 u4:\UC'  
accounting class 会计类别 aZ`<PdA  
accounting date 记帐日期；会计结算日期 tM&n3MWQ  
accounting for money 款项核算 aXe{U}eow  
Accounting Officer 会计主任 EdEoXY-2  
accounting period 会计报告期；会计期 'pan9PW  
accounting policy 会计政策；会计方针 1g1?zk8zO  
accounting practice 会计惯例 bxAsV/j  
accounting principle 会计准则 (cvh3',  
accounting record 会计记录 &yE1U#J(  
accounting report 会计报告 bE?'C h  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !:(C"}5wM  
Accounting Society of China 中国会计学会 QhsMd-v  
accounting statement 会计报表 7p^@;@V  
accounting system 会计制度；会计系统 %X;7--S%?g  
accounting transaction 会计事项；帐务交易 %N)e91wC  
accounting treatment 会计处理 t)9]<pN%  
accounting year 会计年度 cTM$ZNin  
accretion 增值；添加 =HVfJ"vK  
accrual 应计项目；应累算数目 `dDa}b  
accrual basis 应计制；权责发生制 :$=
|7v  
accrual basis accounting 应计制会计；权责发生制会计 kI%peb?  
accrue 应累算；应计 q] px (  
accrued benefit 应累算利益 Yp*,Jp1  
accrued charges 应计费用 CWs: l3_yn  
accrued cumulative preference share dividend 应累算的累积优先股股息 U^[<  
accrued expenses 应累算费用 GuT6K}~|D  
accrued interest payable 应付利息；应计未付利息 LfEvc2 v=g  
accrued interest receivable 应收利息；应计未收利息 EYkj@ .,  
accrued right 累算权益 gmY/STN   
accruing profit 应累算的利润 9 ~~qAoD  
accumulated fiscal reserve 累积财政储备 eJ)1K  
accumulated profit 累积利润；滚存溢利 B/mYoK  
accumulated reserve 累积储备 PWvSbn 6  
accumulation of surplus income 累积收益盈余 s`"OM^[-  
acquired assets 既得资产 wUoiXi09  
acquisition 收购；购置；取得 8h|M!/&2  
acquisition cost 购置成本 *(G&B\  
acquisition expenses 购置费用 ~Rs#|JWB2V  
acquisition of 100% interest 收购全部股权 9R QU?  
acquisition of control 取得控制权 3cqQL!Gm  
acquisition of fixed assets 购置固定资产 Pp+~Cir  
acquisition of shell “买壳” f])M04<  
acquisition price 收购价 i^*M^P3m  
act of God 天灾 zOB !(R  
acting partner 执事合伙人 qe$33f*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 icE|.[  
active partner 积极参与的合伙人 daslaa_A  
active trading 交投活跃 03EV%Vc  
actual circulation 实际流通 6PU/{c  
actual cost 实际成本  GP+2/D  
actual expenditure 实际开支；实际支出 l&L,7BX  
actual income 实际入息；实际收入；实际收益 f2yq8/J8.  
actual market 现货市场 wK ? @.l)u  
actual price 现货价；实际价格 >7'+ye6z  
actual profit 实际利润 */w7?QOv  
actual quotation 实盘；实际价位；实际报价 sw $2d  
actual year basis 按实际年度计算 J!hFN]M<<  
actuals 实货 EyY],W1 Y  
actuarial investigation 精算调查 _A{+H^,  
actuarial principle 精算原则 U\jb"  
actuarial report 精算师报告 qZ*f%L(  
Actuarial Society of Hong Kong 香港精算学会 H_w%'v&  
actuarial valuation 精算师估值 E ]B7  
actuary 精算师 %
<}<'V0  
ad referendum agreement 暂定协议；有待覆核的协定 nA_%2F'W}  
ad valorem duty 从价税；按值征税 XWUP=D~  
ad valorem duty system 从价税制 ?[)yGRzO2  
ad valorem fee 从价费 W;zpt|kAH  
ad valorem tariff 从价关税 ~~nqU pK?v  
additional allowance 额外免税额 j13DJ.x u  
additional amount for unexpired risk 未过期风险的额外款额 F2;:vTA>  
additional assessable profit 补加应评税利润 0(y:$  
additional assessment 补加评税 &nY;=Hv`WY  
additional commitment 额外承担 (}smW_`5  
additional commitment vote 额外承担拨款 M0L&~p_F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 53Yxz3v  
additional dependent parent allowance 供养父母额外免税额 [A5W+pDm  
additional provision 额外拨款 Vr=OYI'A  
additional stamp duty 附加印花税 + P7o4]:/  
additional tax 补加税罚款；补加税款 O9s?h3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?Go!j?#a  
adjudged bankrupt 被裁定破产 w^q7n  
adjudicated bankrupt 裁定破产人 ;3"@g] e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 sw;|'N$:<  
adjudication of bankruptcy 裁定破产；宣告破产 WOX}Sw"  
adjudication of insolvency 裁定无力偿还债务 ])w[

  
adjusted actual 经调整的实数；调整后的实数 < Ek/8x  
adjusted current assets 经调整的流动资产；调整后的流动资产 \X|sU:g  
adjusted figure 经调整的数字；调整后的数额 dNiH|-$an  
adjusted liabilities 经调整的负债；调整后的负债 8(f
:U@BS  
adjusted loss 经调整的亏损；调整后的亏损 eC! #CK  
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 #%$28sxB  
adjusted profit 经调整的利润；调整后的利润 lCIDBBjy^  
adjusted surplus 经调整的盈余额；调整后的盈余额 h Dk)Qg  
adjusted value 经调整的价值；调整后的价值 bsS:"/?>  
adjustment 调整；修订；理算〔保险〕 /,s[#J  
adjustment centre 调剂中心 Xg7|JS!  
adjustment lag 调整过程的时间差距；调整时差 sOBu7!G%  
adjustment mechanism 调整机制 &n j&:?w  
adjustment of loss 亏损调整 S6xgiem  
adjustment process 调整过程；调整程序 9Uf j  
adjustment range 调整幅度 )Si2u5  
administered exchange rate 受管制汇率 ,"\@fwy{