[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: T lkhI  
js Z"T  
A share Ａ股；甲类股份 &oHr]=xA  
abatement of tax 减税；减扣免税额 32SkxcfrCK  
ABN AMRO Bank N.V. 荷兰银行 ^p 9V5o  
above-the-line expenditure 线上项目支出；经常预算支出 W#NZnxOX"  
above-the-line receipt 线上项目收入；经常预算收入 )8#-IXxp  
ABSA Asia Limited 南非联合亚洲有限公司 !z4I-a  
absolute change 绝对数值变更 9{j`eAUZl  
absolute expenditure 实际开支 \mJR ^t  
absolute guideline figure 绝对准则数字 W'"?5} (  
absolute interest 绝对权益 r2'K'?T3  
absolute order of discharge 绝对破产解除令 U!c+i#:t  
absolute profit margin 绝对利润幅度 7#G!es  
absolute value 实值；绝对值 %k['<BYG<  
absolutely vested interest 绝对既得权益 pt3)yj&XE  
absorbed cost 已吸收成本；已分摊成本 CdmpKkq#  
absorption 吸收；分摊；合并 Al8Dw)uG{  
absorption rate 吸收率；摊配率；分摊率 6|f8DX%3V  
ACB Finance Limited 亚洲商业财务有限公司 U>.5vK.+  
acceptable form of reciprocity 合理的互惠条件 "9aFA(H6w  
acceptable rate 适当利率；适当汇率 Ij.mLO]  
acceptance agreement 承兑协议 \ctzv``/n  
acceptance for honour 参加承兑 *aWh]x9TlU  
acceptor 承兑人；接受人；受票人 HpIi-Es7C  
acceptor for honour 参加承兑人 9
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accident insurance 意外保险 >#;;g2UV  
Accident Insurance Association of Hong Kong 香港意外保险公会
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accident insurance scheme 意外保险计划 SC4jKm2  
accident year basis 意外年度基准 Q$]1juqg  
accommodation 通融；贷款 MmvOyKNZF  
accommodation bill 通融票据；空头票据 W% Lrp{  
accommodation party 汇票代发人 ~Y*.cGA  
account balance 帐户余额；帐户结余 =LK`mNA  
account book 帐簿 hrzxc4,W  
account collected in advance 预收款项 q5EkAh<PD|  
account current book 往来帐簿 ,P`GIGvkA  
account of after-acquired property 事后取得的财产报告 CPcUB4a%#  
account of defaulter 拖欠帐目 ;R2A>f~  
account payable 应付帐款  ?f'`b<o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 PHIc7*_  
account receivable 应收帐款 4]0:zS*O  
account receivable report 应收帐款报表 L&:A59)1k  
account statement 结单；帐单；会计财务报表 f-[.^/  
account title 帐户名称；会计科目 >!" Sr3,L  
accountant's report 会计师报告 Q{ uO/6  
Accountant's Report Rules 会计师报告规则 7]5~ml3:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K3tW Y 4-  
Accounting Arrangements 《会计安排》 iWr #H  
accounting basis 会计基础 eX"Ecl{  
accounting by Official Receiver 破产管理署署长呈交的帐目 E)jd>"  
Accounting Circular 《会计通告》 A=|a!N/  
accounting class 会计类别 G"u4]!$/  
accounting date 记帐日期；会计结算日期 B= E/|J</  
accounting for money 款项核算 Sw-2vnSdM  
Accounting Officer 会计主任 OiZ-y7;k^  
accounting period 会计报告期；会计期 Ev [?5R  
accounting policy 会计政策；会计方针 <'sm($.2  
accounting practice 会计惯例 /@&o%I3h  
accounting principle 会计准则 o(l%k},a  
accounting record 会计记录 KV&6v`K/N  
accounting report 会计报告 jR\!2!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 u R5h0Fi  
Accounting Society of China 中国会计学会 ,f,+)C$  
accounting statement 会计报表 fiSX( 9  
accounting system 会计制度；会计系统 N!dBF t"  
accounting transaction 会计事项；帐务交易 G^K;+&T  
accounting treatment 会计处理 06.8m;{N  
accounting year 会计年度 OT|0_d?bD  
accretion 增值；添加 f8r7SFwUv  
accrual 应计项目；应累算数目 Q7v1xBM  
accrual basis 应计制；权责发生制  g;AW  
accrual basis accounting 应计制会计；权责发生制会计 09Eg ti.  
accrue 应累算；应计 P()W\+",n  
accrued benefit 应累算利益 D^F=:-l m  
accrued charges 应计费用 lAC"7 Z?F  
accrued cumulative preference share dividend 应累算的累积优先股股息 |+sAqx1IF  
accrued expenses 应累算费用 ls9Y?
  
accrued interest payable 应付利息；应计未付利息 !~'D;Jh  
accrued interest receivable 应收利息；应计未收利息 Gkfzb>_V]  
accrued right 累算权益 DyZ6&*s$  
accruing profit 应累算的利润 AFYdBK]  
accumulated fiscal reserve 累积财政储备 a"g\f{v0AR  
accumulated profit 累积利润；滚存溢利 0ZI}eZA j  
accumulated reserve 累积储备 bvhV  
accumulation of surplus income 累积收益盈余 %Q]thv:  
acquired assets 既得资产 w}$;2g0=a<  
acquisition 收购；购置；取得 3?_%|;ga  
acquisition cost 购置成本 awQGu,<N  
acquisition expenses 购置费用 ze5#6Vzd&  
acquisition of 100% interest 收购全部股权 a;~< iB;3"  
acquisition of control 取得控制权 x*TJYST  
acquisition of fixed assets 购置固定资产 E|_8#xvb  
acquisition of shell “买壳” gy|o#&e]%  
acquisition price 收购价 }>621L3 -  
act of God 天灾 4JO16  
acting partner 执事合伙人 *u,&?fCl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 DOkuT/+  
active partner 积极参与的合伙人 1LvR,V<  
active trading 交投活跃 Dh?I  
actual circulation 实际流通 =f{v:n6  
actual cost 实际成本 /]!2k9u\  
actual expenditure 实际开支；实际支出
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actual income 实际入息；实际收入；实际收益 T>rmm7F  
actual market 现货市场 Q+9:]Bt  
actual price 现货价；实际价格 $Vq5U9-  
actual profit 实际利润 Wt cib-  
actual quotation 实盘；实际价位；实际报价 d-+jb<C&  
actual year basis 按实际年度计算 ?dCwo;~  
actuals 实货 -kMw[Y  
actuarial investigation 精算调查 _Tor9Tj  
actuarial principle 精算原则 kexV~Q  
actuarial report 精算师报告 xwof[BnEZ  
Actuarial Society of Hong Kong 香港精算学会 52tc|j6~#  
actuarial valuation 精算师估值 3J &Ros  
actuary 精算师 DlE,aYB  
ad referendum agreement 暂定协议；有待覆核的协定 &TQ~!ZMOR"  
ad valorem duty 从价税；按值征税 0
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ad valorem duty system 从价税制 F
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ad valorem fee 从价费 6Uk+a=Ar  
ad valorem tariff 从价关税 i:0v6d
  
additional allowance 额外免税额 *0!p_Hco  
additional amount for unexpired risk 未过期风险的额外款额 C`g "Mk8  
additional assessable profit 补加应评税利润 8$\j| mN  
additional assessment 补加评税 P{6$".kIY  
additional commitment 额外承担 X%IqZ{{  
additional commitment vote 额外承担拨款 bN zb#P#hP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )PP yJ@M  
additional dependent parent allowance 供养父母额外免税额  c2M  
additional provision 额外拨款 m]>zdP+  
additional stamp duty 附加印花税 a- rR`  
additional tax 补加税罚款；补加税款 0HoHu*+FX  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [-_{3qq<e  
adjudged bankrupt 被裁定破产 m.Zy$SDj(  
adjudicated bankrupt 裁定破产人 @NRN#~S,_]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 dnoF)(d&Cm  
adjudication of bankruptcy 裁定破产；宣告破产 \~E?;q!  
adjudication of insolvency 裁定无力偿还债务 oR2?$KF  
adjusted actual 经调整的实数；调整后的实数 ?o;ip  
adjusted current assets 经调整的流动资产；调整后的流动资产 uv/\1N;V3  
adjusted figure 经调整的数字；调整后的数额 M8X6!"B$Y  
adjusted liabilities 经调整的负债；调整后的负债 .b3h?R*&  
adjusted loss 经调整的亏损；调整后的亏损 fc*>ky.v  
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 `5Kg[nB:  
adjusted profit 经调整的利润；调整后的利润 5cIZ_#  
adjusted surplus 经调整的盈余额；调整后的盈余额 ITw *m3
 
adjusted value 经调整的价值；调整后的价值 M0fN[!*z  
adjustment 调整；修订；理算〔保险〕 3&^hf^yg  
adjustment centre 调剂中心 8Re[]bE  
adjustment lag 调整过程的时间差距；调整时差 ^:{8z;w!(  
adjustment mechanism 调整机制 >^jBE''  
adjustment of loss 亏损调整 @c]KHWI  
adjustment process 调整过程；调整程序 ?pW1}:z  
adjustment range 调整幅度 HfVHjF)  
administered exchange rate 受管制汇率 rwLKY.J]