[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: ^>&#F[aT  
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A share Ａ股；甲类股份 |O6/p7+.  
abatement of tax 减税；减扣免税额 LGW:+c  
ABN AMRO Bank N.V. 荷兰银行 :aBxyS*}G  
above-the-line expenditure 线上项目支出；经常预算支出 (sQXfeMz  
above-the-line receipt 线上项目收入；经常预算收入 ;/_htdj  
ABSA Asia Limited 南非联合亚洲有限公司 ]{#=WTp]  
absolute change 绝对数值变更 tc/  
absolute expenditure 实际开支 I|c!:4  
absolute guideline figure 绝对准则数字 $'>JG9M  
absolute interest 绝对权益 +p6 3J  
absolute order of discharge 绝对破产解除令 zCQP9oK!  
absolute profit margin 绝对利润幅度 TE$6=;  
absolute value 实值；绝对值 DO*  
absolutely vested interest 绝对既得权益 'tw
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absorbed cost 已吸收成本；已分摊成本 {J izCUo_'  
absorption 吸收；分摊；合并 Y2XxfZj  
absorption rate 吸收率；摊配率；分摊率 2C}Yvfm4  
ACB Finance Limited 亚洲商业财务有限公司 qbD 7\%  
acceptable form of reciprocity 合理的互惠条件 $pAJ$0=sw  
acceptable rate 适当利率；适当汇率 GC7WRA  
acceptance agreement 承兑协议 8Th,C{  
acceptance for honour 参加承兑 w&p(/y  
acceptor 承兑人；接受人；受票人 ~v;+-*t  
acceptor for honour 参加承兑人 CEI"p2  
accident insurance 意外保险 J,)ytw]  
Accident Insurance Association of Hong Kong 香港意外保险公会 /+JnEFf  
accident insurance scheme 意外保险计划 2aCf?l(  
accident year basis 意外年度基准 te2vv]W1  
accommodation 通融；贷款 NJ.oME@=  
accommodation bill 通融票据；空头票据 *E
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accommodation party 汇票代发人 1s@QsZ3  
account balance 帐户余额；帐户结余 GJ
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account book 帐簿 'nGUm
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account collected in advance 预收款项 &nXE?-J  
account current book 往来帐簿 ,>rvl P  
account of after-acquired property 事后取得的财产报告 ;veD?|  
account of defaulter 拖欠帐目 7`;f<QNo  
account payable 应付帐款 / @"{u0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 po*8WSl9c[  
account receivable 应收帐款 64mEZ_kG,  
account receivable report 应收帐款报表 Z3hZy&_I  
account statement 结单；帐单；会计财务报表 ~`QoBZ.O&  
account title 帐户名称；会计科目 YwET.(oo  
accountant's report 会计师报告 "lw|EpQk`  
Accountant's Report Rules 会计师报告规则 m!Z<\2OP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 F/BR#J1  
Accounting Arrangements 《会计安排》 O#ZZ PJ"  
accounting basis 会计基础 j;y~vX b  
accounting by Official Receiver 破产管理署署长呈交的帐目 K2yNIq_  
Accounting Circular 《会计通告》 aH{)|?  
accounting class 会计类别 $Q8 &TM}E  
accounting date 记帐日期；会计结算日期 7$lnCvm  
accounting for money 款项核算 y`buY+5l  
Accounting Officer 会计主任 O7VEyQqf5  
accounting period 会计报告期；会计期 .>F4s_6l  
accounting policy 会计政策；会计方针 O1\Hx8^  
accounting practice 会计惯例 NT*r7_e  
accounting principle 会计准则 z``wqK  
accounting record 会计记录 t  kj  
accounting report 会计报告 4\&Y;upy+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 aqI"4v]~b  
Accounting Society of China 中国会计学会 c#}K,joeU  
accounting statement 会计报表 WM ?a1j  
accounting system 会计制度；会计系统 4($"4>BA  
accounting transaction 会计事项；帐务交易 N7J?S~x  
accounting treatment 会计处理 i^%$ydg  
accounting year 会计年度 r)'vn[A  
accretion 增值；添加 ;C$+8%P4  
accrual 应计项目；应累算数目 g) oOravV  
accrual basis 应计制；权责发生制 tj@ (0}pi4  
accrual basis accounting 应计制会计；权责发生制会计 0dC5 -/+  
accrue 应累算；应计 Yw3'9
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accrued benefit 应累算利益 X%5eZ"1{x  
accrued charges 应计费用 @!f4>iUy  
accrued cumulative preference share dividend 应累算的累积优先股股息 WqNXE)'  
accrued expenses 应累算费用  5 0N4J  
accrued interest payable 应付利息；应计未付利息 ~\
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accrued interest receivable 应收利息；应计未收利息 F,
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accrued right 累算权益 lJu^Bcrv  
accruing profit 应累算的利润 43AzNXWF8  
accumulated fiscal reserve 累积财政储备 Y)X7*iTi'j  
accumulated profit 累积利润；滚存溢利 ~< bpdI0  
accumulated reserve 累积储备 Z{0BH{23  
accumulation of surplus income 累积收益盈余 Z*co\ pW  
acquired assets 既得资产 6^]|  
acquisition 收购；购置；取得 NA vR^"I~  
acquisition cost 购置成本 h
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acquisition expenses 购置费用 B]"`}jn  
acquisition of 100% interest 收购全部股权 dyWp'vCQs\  
acquisition of control 取得控制权 >5~#BrpwG  
acquisition of fixed assets 购置固定资产 f*XCWr  
acquisition of shell “买壳” 1z-.e$&z  
acquisition price 收购价 xGwImF$r  
act of God 天灾 ResU5Ce~  
acting partner 执事合伙人 !lgL=Ys(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \tI%[g1M  
active partner 积极参与的合伙人 K4!-%d$  
active trading 交投活跃 ;9T}h2^`B  
actual circulation 实际流通 $
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actual cost 实际成本 I$xZV?d.  
actual expenditure 实际开支；实际支出 f)/Z7*Z  
actual income 实际入息；实际收入；实际收益 neI7VbH4  
actual market 现货市场 /YvXyi>^"%  
actual price 现货价；实际价格 NZq-%bE  
actual profit 实际利润 s7 "xDDV  
actual quotation 实盘；实际价位；实际报价 ^Qs}2%  
actual year basis 按实际年度计算 :x\[aG9  
actuals 实货 >q:%?mi  
actuarial investigation 精算调查 t_3j_`  
actuarial principle 精算原则 | ;tH?E  
actuarial report 精算师报告 !uEEuD
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Actuarial Society of Hong Kong 香港精算学会 k5S;G"iJ  
actuarial valuation 精算师估值 iNA3Y  
actuary 精算师 &n k)F<  
ad referendum agreement 暂定协议；有待覆核的协定 F<* /J]  
ad valorem duty 从价税；按值征税 >D,Oav  
ad valorem duty system 从价税制 Ht Fr(g\"$  
ad valorem fee 从价费 ^Pn|Q'{/p  
ad valorem tariff 从价关税 i<Vc~!pT  
additional allowance 额外免税额 +FTc/r  
additional amount for unexpired risk 未过期风险的额外款额 {[oNUzcd  
additional assessable profit 补加应评税利润 C Bkoky9&  
additional assessment 补加评税 ]<f)Rf">:`  
additional commitment 额外承担 u YU
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additional commitment vote 额外承担拨款 K~ eak\=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H`JFXM
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additional dependent parent allowance 供养父母额外免税额 $xbC^ k  
additional provision 额外拨款 cfLF@LW!])  
additional stamp duty 附加印花税 2Xt4Rqk$  
additional tax 补加税罚款；补加税款 )O1
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 T+0=Ou"N  
adjudged bankrupt 被裁定破产 c?A$Y?|9  
adjudicated bankrupt 裁定破产人 Tru{8]uMH  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .q@?sdGD  
adjudication of bankruptcy 裁定破产；宣告破产 <&5z0rDKWw  
adjudication of insolvency 裁定无力偿还债务 }T?X6LA$I8  
adjusted actual 经调整的实数；调整后的实数 <>] DcA  
adjusted current assets 经调整的流动资产；调整后的流动资产 >f]/VaMH{  
adjusted figure 经调整的数字；调整后的数额 fq7#rZCxX  
adjusted liabilities 经调整的负债；调整后的负债 @j46Ig4
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adjusted loss 经调整的亏损；调整后的亏损
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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 > ;fVuy  
adjusted profit 经调整的利润；调整后的利润 uBm"Xkxe|w  
adjusted surplus 经调整的盈余额；调整后的盈余额 PF{uaKWk  
adjusted value 经调整的价值；调整后的价值 9p{4-]  
adjustment 调整；修订；理算〔保险〕 2@|`Ugjptl  
adjustment centre 调剂中心 uC'-: t#  
adjustment lag 调整过程的时间差距；调整时差 zwfft  
adjustment mechanism 调整机制 1V%tev9a  
adjustment of loss 亏损调整 L<F8+a7i  
adjustment process 调整过程；调整程序 0]DOiA  
adjustment range 调整幅度 Q dj(D\.  
administered exchange rate 受管制汇率 my'nDi