[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: *Ul*%! ?D  
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A share Ａ股；甲类股份 rx:z#"?I  
abatement of tax 减税；减扣免税额 5HS~op2n/  
ABN AMRO Bank N.V. 荷兰银行 &2I*0  
above-the-line expenditure 线上项目支出；经常预算支出 =iHiPvP0  
above-the-line receipt 线上项目收入；经常预算收入 :!zC"d
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ABSA Asia Limited 南非联合亚洲有限公司 5y4u5Tm-%  
absolute change 绝对数值变更 E i({`^  
absolute expenditure 实际开支 Pgp {$ID  
absolute guideline figure 绝对准则数字 rp7W }P+uU  
absolute interest 绝对权益 D,ly#Nn  
absolute order of discharge 绝对破产解除令 Brd,Eg  
absolute profit margin 绝对利润幅度 pe&UQ C^  
absolute value 实值；绝对值 !8tS|C#2  
absolutely vested interest 绝对既得权益  a1N!mQ^  
absorbed cost 已吸收成本；已分摊成本
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absorption 吸收；分摊；合并 ;pRcVL_4  
absorption rate 吸收率；摊配率；分摊率 4O{Avt7C  
ACB Finance Limited 亚洲商业财务有限公司 <EO<x D=:  
acceptable form of reciprocity 合理的互惠条件 k6\^p;!Y  
acceptable rate 适当利率；适当汇率 P|jF6?C  
acceptance agreement 承兑协议 C0x"pO7  
acceptance for honour 参加承兑 & GWkq>  
acceptor 承兑人；接受人；受票人 Z"I/ NGiU  
acceptor for honour 参加承兑人 "zZIS6j  
accident insurance 意外保险 1MA@JA:T  
Accident Insurance Association of Hong Kong 香港意外保险公会 xU9@$am  
accident insurance scheme 意外保险计划 %1:chvS  
accident year basis 意外年度基准 {fSfq&o  
accommodation 通融；贷款 o!&WsD  
accommodation bill 通融票据；空头票据 g2p"LWex-  
accommodation party 汇票代发人 bb=uF1  
account balance 帐户余额；帐户结余 dX )W0  
account book 帐簿 hh.Q\qhubB  
account collected in advance 预收款项 w>~M}Ahj  
account current book 往来帐簿 DHfB@/ q#  
account of after-acquired property 事后取得的财产报告 7]22"mc  
account of defaulter 拖欠帐目 v vE\  
account payable 应付帐款 #%S0PL"x U  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 PoD^`()FR{  
account receivable 应收帐款 QYT
hW7S  
account receivable report 应收帐款报表 CP` XUpX`&  
account statement 结单；帐单；会计财务报表 +3^NaY`Y  
account title 帐户名称；会计科目 keqcV23k  
accountant's report 会计师报告 $EBb"+Y'T  
Accountant's Report Rules 会计师报告规则 3#.\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 h
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Accounting Arrangements 《会计安排》 2Ji+{,?,   
accounting basis 会计基础 i</J@0}y  
accounting by Official Receiver 破产管理署署长呈交的帐目 @Z\~  
Accounting Circular 《会计通告》 Nf?\AK!  
accounting class 会计类别 WtX>Qu|  
accounting date 记帐日期；会计结算日期 =3ADT$YHd  
accounting for money 款项核算 >xd<YwXZ  
Accounting Officer 会计主任 fnH3CE  
accounting period 会计报告期；会计期 O]nT>;PXX  
accounting policy 会计政策；会计方针 %%g-GyP 1  
accounting practice 会计惯例 YL^Z4: p  
accounting principle 会计准则 # .q#OC  
accounting record 会计记录 y@apJ;_R-  
accounting report 会计报告 ESDB[ O+`x  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3q &k   
Accounting Society of China 中国会计学会 m@oUvxcd  
accounting statement 会计报表 fA8ozL T  
accounting system 会计制度；会计系统 ^9ng)  
accounting transaction 会计事项；帐务交易 *_)E6Y?9  
accounting treatment 会计处理 mtw9AoO  
accounting year 会计年度 &:!ij  
accretion 增值；添加 |Cf mcz(56  
accrual 应计项目；应累算数目 ^g!B.ll`  
accrual basis 应计制；权责发生制 5}a "?5J^  
accrual basis accounting 应计制会计；权责发生制会计 ')nnWlK  
accrue 应累算；应计 |< N frz  
accrued benefit 应累算利益  Tb#
  
accrued charges 应计费用 d=e{]MG(  
accrued cumulative preference share dividend 应累算的累积优先股股息 If.n(t[M9  
accrued expenses 应累算费用 .s};F/(diD  
accrued interest payable 应付利息；应计未付利息 iVeQ]k(u  
accrued interest receivable 应收利息；应计未收利息 $pFk"]=  
accrued right 累算权益 o=9'  
accruing profit 应累算的利润 !Z/$}xxj  
accumulated fiscal reserve 累积财政储备 n>llSK  
accumulated profit 累积利润；滚存溢利 K+mU_+KRp  
accumulated reserve 累积储备 m y,x9UPs  
accumulation of surplus income 累积收益盈余 R$xY8+}V  
acquired assets 既得资产 ){tPP$-i=  
acquisition 收购；购置；取得 .Z5[_'T
  
acquisition cost 购置成本 /J;]u3e|  
acquisition expenses 购置费用 C k tX0  
acquisition of 100% interest 收购全部股权 _0]QS4a][c  
acquisition of control 取得控制权 pF='jj51  
acquisition of fixed assets 购置固定资产 OROqT~6G  
acquisition of shell “买壳” ve %l({  
acquisition price 收购价 /c^e&D  
act of God 天灾 aQh?}=da  
acting partner 执事合伙人 2v\W1VF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h[H%:743  
active partner 积极参与的合伙人 n2E4!L|q  
active trading 交投活跃 2f`xHI/@fj  
actual circulation 实际流通 'bm:u  
actual cost 实际成本 A`C-sD>  
actual expenditure 实际开支；实际支出 Dqr9Vv  
actual income 实际入息；实际收入；实际收益 T?e9eYwS  
actual market 现货市场 6J;i,/ky  
actual price 现货价；实际价格 -aN":?8(G  
actual profit 实际利润
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actual quotation 实盘；实际价位；实际报价 .Qk{5=l6P  
actual year basis 按实际年度计算 'Q`C[*c  
actuals 实货  VIYV92[  
actuarial investigation 精算调查 acP ;(t  
actuarial principle 精算原则 \-G5l+!  
actuarial report 精算师报告 \^ m.dIPdO  
Actuarial Society of Hong Kong 香港精算学会 {jhcZ"#>\  
actuarial valuation 精算师估值 Z^+a*^w~{  
actuary 精算师 !5E9sk{)  
ad referendum agreement 暂定协议；有待覆核的协定 #4q
1{)=  
ad valorem duty 从价税；按值征税 FpC~1Nau  
ad valorem duty system 从价税制 :}y| 4*z  
ad valorem fee 从价费 CLktNR(45  
ad valorem tariff 从价关税 TnxU/)  
additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额 UU"d_~pp  
additional assessable profit 补加应评税利润 ^#7viZ*  
additional assessment 补加评税 LK %K0o  
additional commitment 额外承担 c&A]p
Ln+x  
additional commitment vote 额外承担拨款 7BK46x  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %Il;
B~t  
additional dependent parent allowance 供养父母额外免税额 Fu mn9  
additional provision 额外拨款 'XEK&Yi1  
additional stamp duty 附加印花税 `~|DoSi^d  
additional tax 补加税罚款；补加税款 s7 9q5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2| $k`I,  
adjudged bankrupt 被裁定破产 Y 0]Kl^\A  
adjudicated bankrupt 裁定破产人 WRY~fM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Yd.027  
adjudication of bankruptcy 裁定破产；宣告破产 ?.~]mvOR  
adjudication of insolvency 裁定无力偿还债务 W'd/dKUx  
adjusted actual 经调整的实数；调整后的实数 9
yDFHz w  
adjusted current assets 经调整的流动资产；调整后的流动资产 SCI1bMf  
adjusted figure 经调整的数字；调整后的数额 LEA;dSf  
adjusted liabilities 经调整的负债；调整后的负债 |9 x%gUm  
adjusted loss 经调整的亏损；调整后的亏损 sD
.6"w7}  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 6l<1A$BQ  
adjusted profit 经调整的利润；调整后的利润 2!{N[*)  
adjusted surplus 经调整的盈余额；调整后的盈余额 A mvw`u>  
adjusted value 经调整的价值；调整后的价值 fls#LcI9>6  
adjustment 调整；修订；理算〔保险〕 TXx'7[  
adjustment centre 调剂中心 $u&|[vcP0  
adjustment lag 调整过程的时间差距；调整时差 N]V/83_  
adjustment mechanism 调整机制 ujow?$&  
adjustment of loss 亏损调整 )2#vhMpdN  
adjustment process 调整过程；调整程序 *|@+rbjVC  
adjustment range 调整幅度 2[XltjO  
administered exchange rate 受管制汇率 BjwMb&a;