[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: ns~]a:1yh  
?/|Xie  
A share Ａ股；甲类股份 ?LMQz=  
abatement of tax 减税；减扣免税额 bPVk5G*ruP  
ABN AMRO Bank N.V. 荷兰银行 =lAjQt
 
above-the-line expenditure 线上项目支出；经常预算支出 KV0*dB;  
above-the-line receipt 线上项目收入；经常预算收入 _[rFnyC+0V  
ABSA Asia Limited 南非联合亚洲有限公司 s|%R  
absolute change 绝对数值变更 Pmv@  
absolute expenditure 实际开支 |WB-Ng  
absolute guideline figure 绝对准则数字 7O1MC 8{  
absolute interest 绝对权益 h$5[04.Q  
absolute order of discharge 绝对破产解除令 /r4l7K  
absolute profit margin 绝对利润幅度 /3s&??{tv  
absolute value 实值；绝对值 V]|X ,G  
absolutely vested interest 绝对既得权益 c64^
u9  
absorbed cost 已吸收成本；已分摊成本 B:h<iU:'D  
absorption 吸收；分摊；合并 ]i {yJ)i  
absorption rate 吸收率；摊配率；分摊率 ;JxL>K(  
ACB Finance Limited 亚洲商业财务有限公司 l"ms:v  
acceptable form of reciprocity 合理的互惠条件 W&5/1``u\  
acceptable rate 适当利率；适当汇率 jG>W+lq  
acceptance agreement 承兑协议 *Rk
UF!)(  
acceptance for honour 参加承兑 jPSVVOG  
acceptor 承兑人；接受人；受票人 8"%Es  
acceptor for honour 参加承兑人 DS?.'"n[u  
accident insurance 意外保险 96w2qgc2  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?R]`M_^&u!  
accident insurance scheme 意外保险计划 um%_kX  
accident year basis 意外年度基准 L{1sYR%s\  
accommodation 通融；贷款 2E }vuw=c  
accommodation bill 通融票据；空头票据 `D ;*.zrA  
accommodation party 汇票代发人 biHacm  
account balance 帐户余额；帐户结余 & /8Tth86  
account book 帐簿 "$(+M t^  
account collected in advance 预收款项 "pkdZ  
account current book 往来帐簿 +/[M Ex=   
account of after-acquired property 事后取得的财产报告 +q&Hj|;8r  
account of defaulter 拖欠帐目 tp`1S+'~j  
account payable 应付帐款 i~h@}0WR"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .D@J\<,+l  
account receivable 应收帐款 &n
Iu^,.  
account receivable report 应收帐款报表 vRe{B7}p;  
account statement 结单；帐单；会计财务报表 i#-v4g  
account title 帐户名称；会计科目 8m"k3:e^  
accountant's report 会计师报告 1(DiV#epG  
Accountant's Report Rules 会计师报告规则 ;VE y{%nF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 HAjl[c  
Accounting Arrangements 《会计安排》 JpS}X\]i  
accounting basis 会计基础 ^fsMf B  
accounting by Official Receiver 破产管理署署长呈交的帐目 d?7?tL2  
Accounting Circular 《会计通告》 +vkmS  
accounting class 会计类别 3}nk9S:jr  
accounting date 记帐日期；会计结算日期 JmCMFqB9  
accounting for money 款项核算 sZrVANyqb  
Accounting Officer 会计主任 tA#Pc6zBuC  
accounting period 会计报告期；会计期 ]FCP |Jz  
accounting policy 会计政策；会计方针 g-qXS]y7  
accounting practice 会计惯例 @` KYgjjH  
accounting principle 会计准则 lp}S'^ y  
accounting record 会计记录 Q]9$dr=Kk0  
accounting report 会计报告 FJeh=\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v@zi?D K  
Accounting Society of China 中国会计学会 ?Ek)" l  
accounting statement 会计报表 3y)\dln  
accounting system 会计制度；会计系统 #I=EYl=Vvi  
accounting transaction 会计事项；帐务交易 7IxeSxXH  
accounting treatment 会计处理 z>N[veX%  
accounting year 会计年度 s70Z&3A  
accretion 增值；添加 m?(8T|i   
accrual 应计项目；应累算数目 ^Wld6:L{I  
accrual basis 应计制；权责发生制 *$=i1w  
accrual basis accounting 应计制会计；权责发生制会计 T >8P1p@A,  
accrue 应累算；应计 Z8E<^<|  
accrued benefit 应累算利益 9w-\ K]  
accrued charges 应计费用 g,d_  
accrued cumulative preference share dividend 应累算的累积优先股股息 `/sNX<mp  
accrued expenses 应累算费用 "'CvB0>  
accrued interest payable 应付利息；应计未付利息 =\6)B{#T  
accrued interest receivable 应收利息；应计未收利息 e \Qys<2r  
accrued right 累算权益 ko@ej ^  
accruing profit 应累算的利润 LSta]81B4L  
accumulated fiscal reserve 累积财政储备 v_XN).f;  
accumulated profit 累积利润；滚存溢利 m]jA(  
accumulated reserve 累积储备
>W>rhxU  
accumulation of surplus income 累积收益盈余 ZeV@ X  
acquired assets 既得资产 l\Ozy  
acquisition 收购；购置；取得 W_B=}lP@x  
acquisition cost 购置成本 y`RzcXblIZ  
acquisition expenses 购置费用 XO]^+'U}p  
acquisition of 100% interest 收购全部股权 _=$~l^Y[  
acquisition of control 取得控制权 ?("O.<
 
acquisition of fixed assets 购置固定资产 n=!T(Hk
  
acquisition of shell “买壳” 7 .29'  
acquisition price 收购价 SXw r$)4_  
act of God 天灾 lgews"  
acting partner 执事合伙人 58Ibje  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ebze_:  
active partner 积极参与的合伙人 _UVpQ5pN  
active trading 交投活跃 LtRRX@qJw  
actual circulation 实际流通
`Moo
WG  
actual cost 实际成本 |:S6Gp[\O  
actual expenditure 实际开支；实际支出 5az%yS  
actual income 实际入息；实际收入；实际收益 Wx0i_HFR  
actual market 现货市场 &%fcGNzJ
Q  
actual price 现货价；实际价格 r6FTpOF  
actual profit 实际利润 OG}890$n  
actual quotation 实盘；实际价位；实际报价 D=ej%]@iw  
actual year basis 按实际年度计算 eKr>>4,-P  
actuals 实货 P3Ql[2  
actuarial investigation 精算调查 5[;[Te9=S  
actuarial principle 精算原则 CmB_g?K  
actuarial report 精算师报告 Q# hRnM  
Actuarial Society of Hong Kong 香港精算学会 8;g i8Y  
actuarial valuation 精算师估值 ~IZ-:?+S^  
actuary 精算师 o(ow{S@=4  
ad referendum agreement 暂定协议；有待覆核的协定 /<-PW9X?  
ad valorem duty 从价税；按值征税 wm@j(h4  
ad valorem duty system 从价税制 S#GxKMO%  
ad valorem fee 从价费 6SCjlaGW5  
ad valorem tariff 从价关税 |!(8c>]Bo  
additional allowance 额外免税额 2BC!,e$Z  
additional amount for unexpired risk 未过期风险的额外款额 30HUY?'K  
additional assessable profit 补加应评税利润 `sm Cfh}j6  
additional assessment 补加评税 yepRJ%mp  
additional commitment 额外承担 IBNg2Y  
additional commitment vote 额外承担拨款 _4>DuklH,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8fqabR  
additional dependent parent allowance 供养父母额外免税额 7(2}Vs!5  
additional provision 额外拨款 eP2Q2C8g  
additional stamp duty 附加印花税 w9Yx2  
additional tax 补加税罚款；补加税款 q]{gAGe~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o'lG9ePM|  
adjudged bankrupt 被裁定破产 0'd@8]|H  
adjudicated bankrupt 裁定破产人 l-w4E"n3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 E6GubU  
adjudication of bankruptcy 裁定破产；宣告破产 \>S.nW  
adjudication of insolvency 裁定无力偿还债务 a>GA=r   
adjusted actual 经调整的实数；调整后的实数 ;P k"mC  
adjusted current assets 经调整的流动资产；调整后的流动资产 u[qy1M0  
adjusted figure 经调整的数字；调整后的数额 n@`3O'S  
adjusted liabilities 经调整的负债；调整后的负债 w5z]=dN  
adjusted loss 经调整的亏损；调整后的亏损 mH,s!6j?Vp  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 XI`_PQco  
adjusted profit 经调整的利润；调整后的利润 aX.BaK6I  
adjusted surplus 经调整的盈余额；调整后的盈余额 \!-]$&,j4  
adjusted value 经调整的价值；调整后的价值 F,_cci`p  
adjustment 调整；修订；理算〔保险〕 MNs<yQ9I'  
adjustment centre 调剂中心 W,~*pyLdO  
adjustment lag 调整过程的时间差距；调整时差 eSoX|2g  
adjustment mechanism 调整机制 0c>>:w20D  
adjustment of loss 亏损调整 XF: wsC  
adjustment process 调整过程；调整程序 =-!jm? st*  
adjustment range 调整幅度 .g/!u(iy  
administered exchange rate 受管制汇率 >IQ&*Bb