[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: u5,vchZ  
v/`#Gu^P  
A share Ａ股；甲类股份 .GW)"`HbU  
abatement of tax 减税；减扣免税额 "fSK7%BP  
ABN AMRO Bank N.V. 荷兰银行 X`I=Z ysB  
above-the-line expenditure 线上项目支出；经常预算支出 f{'NO`G  
above-the-line receipt 线上项目收入；经常预算收入 M/}i7oS]  
ABSA Asia Limited 南非联合亚洲有限公司 Bt
c[  
absolute change 绝对数值变更 QX9['B<  
absolute expenditure 实际开支 EFs\zWF  
absolute guideline figure 绝对准则数字 y$L&N0z  
absolute interest 绝对权益 r;fcBepO  
absolute order of discharge 绝对破产解除令 H]Gj$P=k  
absolute profit margin 绝对利润幅度  V#+J4
 
absolute value 实值；绝对值 LM".
]f!,  
absolutely vested interest 绝对既得权益 p vu% p8  
absorbed cost 已吸收成本；已分摊成本 l+O\oD?-  
absorption 吸收；分摊；合并 mpl^LF[  
absorption rate 吸收率；摊配率；分摊率 `h1>rP  
ACB Finance Limited 亚洲商业财务有限公司
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acceptable form of reciprocity 合理的互惠条件 P;e@<O  
acceptable rate 适当利率；适当汇率 CWnRRZ}r  
acceptance agreement 承兑协议 m9aP]I3g]\  
acceptance for honour 参加承兑 &)EL%o5  
acceptor 承兑人；接受人；受票人 v<?k$ e5  
acceptor for honour 参加承兑人 w)gMJX/0yw  
accident insurance 意外保险 E^m2:J]G  
Accident Insurance Association of Hong Kong 香港意外保险公会 cLMFC1=b  
accident insurance scheme 意外保险计划 ?&.Eg^a"  
accident year basis 意外年度基准 Uql7s:!,U  
accommodation 通融；贷款 (m =F  
accommodation bill 通融票据；空头票据 bj 0-72V  
accommodation party 汇票代发人 0a)LZp|  
account balance 帐户余额；帐户结余 jt&rOPL7  
account book 帐簿 bw[K^/  
account collected in advance 预收款项 wpm $?X  
account current book 往来帐簿 Y-*]6:{E  
account of after-acquired property 事后取得的财产报告 m pM,&7}  
account of defaulter 拖欠帐目 L$f:D2Ei  
account payable 应付帐款 |JCn=v@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6x! q  
account receivable 应收帐款 >zv}59M  
account receivable report 应收帐款报表 [b@9V
_  
account statement 结单；帐单；会计财务报表 Hp3T2|uL  
account title 帐户名称；会计科目 74%Uojl"  
accountant's report 会计师报告 0I>[rxal  
Accountant's Report Rules 会计师报告规则 rcj
j( C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 qg8T}y>  
Accounting Arrangements 《会计安排》 XO4rrAYvW  
accounting basis 会计基础 ww~gmz  
accounting by Official Receiver 破产管理署署长呈交的帐目 MY>o8A  
Accounting Circular 《会计通告》 xA"7a  
accounting class 会计类别 <(2,@_~@
r  
accounting date 记帐日期；会计结算日期 4>(OM|X=9  
accounting for money 款项核算 irzWk3@:  
Accounting Officer 会计主任 )Ft>X9$  
accounting period 会计报告期；会计期 =tfS@o/n  
accounting policy 会计政策；会计方针 iYzm<3n
?  
accounting practice 会计惯例 U~{sJwB  
accounting principle 会计准则 ZCCwx71
j  
accounting record 会计记录 A(qy>x-BI  
accounting report 会计报告 7_AcvsdW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /9soUt  
Accounting Society of China 中国会计学会 k&\ 6SK/  
accounting statement 会计报表 Kyq/o-
  
accounting system 会计制度；会计系统 +J%9%DqF  
accounting transaction 会计事项；帐务交易 dK?vg@|'  
accounting treatment 会计处理 q|wwfPez7  
accounting year 会计年度 KdkZ-.  
accretion 增值；添加 +"2IQme5  
accrual 应计项目；应累算数目 0%<x>O  
accrual basis 应计制；权责发生制 [|\BuUT'  
accrual basis accounting 应计制会计；权责发生制会计 -OV!56&  
accrue 应累算；应计 iMr/i?`i  
accrued benefit 应累算利益 H-1y 2AQ  
accrued charges 应计费用 BF>3CW7  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ym"Nj  
accrued expenses 应累算费用 mkOj&Q  
accrued interest payable 应付利息；应计未付利息 xQ7-4N,  
accrued interest receivable 应收利息；应计未收利息 `O|PP3S  
accrued right 累算权益 7tr;adj
s  
accruing profit 应累算的利润 J^BC  
accumulated fiscal reserve 累积财政储备 g {?]a'?  
accumulated profit 累积利润；滚存溢利 ~Fd<d[b?  
accumulated reserve 累积储备 `?R~iLIAq  
accumulation of surplus income 累积收益盈余 cA{zyq26  
acquired assets 既得资产 } J&[Uc  
acquisition 收购；购置；取得 7'9~Kx&+  
acquisition cost 购置成本 F2$Z4%x#  
acquisition expenses 购置费用 U[UjL)U  
acquisition of 100% interest 收购全部股权 MH,vn</Uw  
acquisition of control 取得控制权 [#emm
1k  
acquisition of fixed assets 购置固定资产 J_^Ml)@iy  
acquisition of shell “买壳” LE:nmo  
acquisition price 收购价 ]Kb3'je  
act of God 天灾 &\, ZtaB  
acting partner 执事合伙人 U^$o<2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 wLf=a^c#  
active partner 积极参与的合伙人 A<zSh}eh6  
active trading 交投活跃 8s_'tw/{  
actual circulation 实际流通 }
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actual cost 实际成本 3,cZ*4('d  
actual expenditure 实际开支；实际支出 cR+9^DzA  
actual income 实际入息；实际收入；实际收益  vNJ!d  
actual market 现货市场 \)pT+QxZ  
actual price 现货价；实际价格 D d$ SQ  
actual profit 实际利润 W
c"f  
actual quotation 实盘；实际价位；实际报价 ):lq}6J#  
actual year basis 按实际年度计算 "=uphBZog  
actuals 实货 vq~btc.p{&  
actuarial investigation 精算调查 u^T{sQ"_  
actuarial principle 精算原则 0b0.xz\~U  
actuarial report 精算师报告 )r#^{{6[v  
Actuarial Society of Hong Kong 香港精算学会 bF'^eR  
actuarial valuation 精算师估值 Ub8|x]ix  
actuary 精算师 j`Xe0U<  
ad referendum agreement 暂定协议；有待覆核的协定 BiQ7r=Dd.  
ad valorem duty 从价税；按值征税 m 4VhR_  
ad valorem duty system 从价税制 AK/_^?zAs  
ad valorem fee 从价费 +IiL(\ew  
ad valorem tariff 从价关税 <B*}W2\  
additional allowance 额外免税额 YH( 54R  
additional amount for unexpired risk 未过期风险的额外款额 . FS`Fh;  
additional assessable profit 补加应评税利润 piE9qXn  
additional assessment 补加评税 gu[3L  
additional commitment 额外承担 777
N0,o(  
additional commitment vote 额外承担拨款 dHnR)[?e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5fK#*(x  
additional dependent parent allowance 供养父母额外免税额 2G'Au}q0n  
additional provision 额外拨款 Q Fv"!Ql  
additional stamp duty 附加印花税 HY.?? 5MH  
additional tax 补加税罚款；补加税款 *_puW x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 SbmakNWJ}  
adjudged bankrupt 被裁定破产 0^VA,QkQ\  
adjudicated bankrupt 裁定破产人 )vB,eZq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8'Eu6H&$G  
adjudication of bankruptcy 裁定破产；宣告破产 ho#]i$b}f2  
adjudication of insolvency 裁定无力偿还债务 #\kYGr-G)  
adjusted actual 经调整的实数；调整后的实数 _q >>]{5  
adjusted current assets 经调整的流动资产；调整后的流动资产 20G..>zW  
adjusted figure 经调整的数字；调整后的数额 75j`3wzu  
adjusted liabilities 经调整的负债；调整后的负债 -MrEJ  
adjusted loss 经调整的亏损；调整后的亏损 F2yc&mXyk  
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 9S ~!!7oj  
adjusted profit 经调整的利润；调整后的利润 *xxG@h|5 n  
adjusted surplus 经调整的盈余额；调整后的盈余额 z\Vu`Yz  
adjusted value 经调整的价值；调整后的价值 wV- kB4^4
 
adjustment 调整；修订；理算〔保险〕 X8uVet]D~  
adjustment centre 调剂中心 kK2x';21  
adjustment lag 调整过程的时间差距；调整时差 oR'8|~U@B  
adjustment mechanism 调整机制 ">QNiR!  
adjustment of loss 亏损调整 Z `FqC  
adjustment process 调整过程；调整程序  l`x;Og>a  
adjustment range 调整幅度 kYwk'\s  
administered exchange rate 受管制汇率 lg_X|yhL