[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: $s$z"<  
94LFElE3  
A share Ａ股；甲类股份 EJ"[{AV  
abatement of tax 减税；减扣免税额 noV]+1#"V  
ABN AMRO Bank N.V. 荷兰银行 )k{zRq:d  
above-the-line expenditure 线上项目支出；经常预算支出
Q&rpW:^v  
above-the-line receipt 线上项目收入；经常预算收入 ng^`s}?o  
ABSA Asia Limited 南非联合亚洲有限公司 F`r=M%yh  
absolute change 绝对数值变更 Oe5=2~4O  
absolute expenditure 实际开支 Tt<Ry'Z$3  
absolute guideline figure 绝对准则数字 kK>PF
k(  
absolute interest 绝对权益 +v{<<  
absolute order of discharge 绝对破产解除令 $d'GCzYvZ  
absolute profit margin 绝对利润幅度 TeSF  
absolute value 实值；绝对值 );'8*e'  
absolutely vested interest 绝对既得权益 MPhO#;v  
absorbed cost 已吸收成本；已分摊成本 G$<FQDvs  
absorption 吸收；分摊；合并 IxHusB  
absorption rate 吸收率；摊配率；分摊率 -$!`8[fM  
ACB Finance Limited 亚洲商业财务有限公司 a 39Kl_\  
acceptable form of reciprocity 合理的互惠条件 T}jryN;J
5  
acceptable rate 适当利率；适当汇率 @.6l^"L  
acceptance agreement 承兑协议 "X=l7{c/  
acceptance for honour 参加承兑 FhVi|Va  
acceptor 承兑人；接受人；受票人 9X/c%:)\=  
acceptor for honour 参加承兑人 8&\<p7}=h  
accident insurance 意外保险 >LRt,.hy6  
Accident Insurance Association of Hong Kong 香港意外保险公会 aOFF"(]Cl  
accident insurance scheme 意外保险计划 ^&>(_I\w.6  
accident year basis 意外年度基准 0.Pd,L(  
accommodation 通融；贷款 g-q~0  
accommodation bill 通融票据；空头票据 sluR@[l  
accommodation party 汇票代发人 E w~piuj  
account balance 帐户余额；帐户结余 ,IX:u1mO  
account book 帐簿 pn<M`,F~q  
account collected in advance 预收款项 x'tYf^Va28  
account current book 往来帐簿 o|FRG{TJ  
account of after-acquired property 事后取得的财产报告 h(*!s`1  
account of defaulter 拖欠帐目 *_ {w0U)  
account payable 应付帐款
]{ ;=<t6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 c4E=qgP  
account receivable 应收帐款 PBc.}TSGj  
account receivable report 应收帐款报表 ]~iOO %&R  
account statement 结单；帐单；会计财务报表 maW,YOyRN  
account title 帐户名称；会计科目 |}P4Gr}6  
accountant's report 会计师报告 Z6#}6Y{  
Accountant's Report Rules 会计师报告规则 q|xJ)[AO  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^kA^>vi  
Accounting Arrangements 《会计安排》 LT']3w  
accounting basis 会计基础 ve;#o<  
accounting by Official Receiver 破产管理署署长呈交的帐目 `],'fT|,S  
Accounting Circular 《会计通告》 fS+Ga1CsH  
accounting class 会计类别  *(5y;1KU  
accounting date 记帐日期；会计结算日期 U`Bw2Vdk]S  
accounting for money 款项核算 /X>Fn9mM  
Accounting Officer 会计主任 Y).5(t7zaR  
accounting period 会计报告期；会计期 })f4`$qf  
accounting policy 会计政策；会计方针 s_xWvx8?4.  
accounting practice 会计惯例 {U/a h2*  
accounting principle 会计准则 A SME~]]?  
accounting record 会计记录 N' [bA  
accounting report 会计报告 9un* 1%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /V}>v
  
Accounting Society of China 中国会计学会 r^3/Ltd5/  
accounting statement 会计报表 #
/!fLU@  
accounting system 会计制度；会计系统 DA;,)A&=Q  
accounting transaction 会计事项；帐务交易 c]3% wL  
accounting treatment 会计处理 X+2aP'D  
accounting year 会计年度 GZXBzZ}  
accretion 增值；添加 UZ#Yd|' PD  
accrual 应计项目；应累算数目 z=C'qF `  
accrual basis 应计制；权责发生制 Ln-/ 9'^  
accrual basis accounting 应计制会计；权责发生制会计 *[K\_F? ^h  
accrue 应累算；应计 /3`#ldb%}  
accrued benefit 应累算利益 r:Uqtqxh  
accrued charges 应计费用 ODa+s>a`^  
accrued cumulative preference share dividend 应累算的累积优先股股息 l+g\xUP  
accrued expenses 应累算费用 3{OY&   
accrued interest payable 应付利息；应计未付利息 -ZwQL="t  
accrued interest receivable 应收利息；应计未收利息 v|r\kr k  
accrued right 累算权益 aBv3vSq>Q  
accruing profit 应累算的利润 CFdR4vu EI  
accumulated fiscal reserve 累积财政储备 mqxgrb7  
accumulated profit 累积利润；滚存溢利 p4mlS  
accumulated reserve 累积储备 "f/91gIzm'  
accumulation of surplus income 累积收益盈余 ]r++YIg!j  
acquired assets 既得资产 hwg LJY?  
acquisition 收购；购置；取得 "";[U  
acquisition cost 购置成本 *j9{+yO{ZE  
acquisition expenses 购置费用 K6"#&0  
acquisition of 100% interest 收购全部股权 m]LR4V6k|  
acquisition of control 取得控制权 wV\;,(<x=%  
acquisition of fixed assets 购置固定资产 uFxhr2 <z  
acquisition of shell “买壳” 9gFb=&1k  
acquisition price 收购价 ukM11LD5x  
act of God 天灾 5cLq6[uO  
acting partner 执事合伙人 Y JzKE7%CO  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3u]#Ra~5  
active partner 积极参与的合伙人 V^Gz7`^  
active trading 交投活跃 Gd^K,3:. T  
actual circulation 实际流通 Mle@.IIT  
actual cost 实际成本 & .XYI3Ab1  
actual expenditure 实际开支；实际支出 Oa7x(
wS  
actual income 实际入息；实际收入；实际收益 [X>\!mt  
actual market 现货市场 x\HHu]  
actual price 现货价；实际价格 K5X,J/n  
actual profit 实际利润 NR3]MGBKv  
actual quotation 实盘；实际价位；实际报价 !=%E&e]  
actual year basis 按实际年度计算 w#V{'{DKp  
actuals 实货 0sxZa+G0o  
actuarial investigation 精算调查
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actuarial principle 精算原则 iaShxoIV  
actuarial report 精算师报告 V/%tFd1  
Actuarial Society of Hong Kong 香港精算学会 oq00)I1  
actuarial valuation 精算师估值 3a #X:?  
actuary 精算师 GJlkEWs  
ad referendum agreement 暂定协议；有待覆核的协定 ]WLQ q4q  
ad valorem duty 从价税；按值征税 S0X%IG  
ad valorem duty system 从价税制 QP+zGXd}(  
ad valorem fee 从价费 rKZ1 c,y  
ad valorem tariff 从价关税 B_;W!  
additional allowance 额外免税额 P_: A%T  
additional amount for unexpired risk 未过期风险的额外款额 NpS*]vSO  
additional assessable profit 补加应评税利润 96W!~w2xx  
additional assessment 补加评税 ;qM I3wF  
additional commitment 额外承担 ~lB im$o  
additional commitment vote 额外承担拨款 wPhN_XV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9OIX5$,S;  
additional dependent parent allowance 供养父母额外免税额 L`"PaIMz  
additional provision 额外拨款 R 7'a/  
additional stamp duty 附加印花税 v9Kx`{1L  
additional tax 补加税罚款；补加税款 OC)~psQK  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Bvbv~7g(  
adjudged bankrupt 被裁定破产 _Ju@<V$  
adjudicated bankrupt 裁定破产人 %<^B\|d'?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ie3 F  
adjudication of bankruptcy 裁定破产；宣告破产 S@Rw+#QE  
adjudication of insolvency 裁定无力偿还债务 $i# 1<Qj  
adjusted actual 经调整的实数；调整后的实数 jVh I`F{n  
adjusted current assets 经调整的流动资产；调整后的流动资产 OyTEd5\3  
adjusted figure 经调整的数字；调整后的数额 AiUICf?{  
adjusted liabilities 经调整的负债；调整后的负债 vN=bd7^?=  
adjusted loss 经调整的亏损；调整后的亏损 'G3;!xk$  
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 VlGg?  
adjusted profit 经调整的利润；调整后的利润 q2qbbQ6H  
adjusted surplus 经调整的盈余额；调整后的盈余额 YyI4T/0s_  
adjusted value 经调整的价值；调整后的价值 1Ql\aO)  
adjustment 调整；修订；理算〔保险〕 "wk~[>  
adjustment centre 调剂中心 ]<3$Sx_{y  
adjustment lag 调整过程的时间差距；调整时差 Ave{ `YD  
adjustment mechanism 调整机制 Z1V%pg>]*  
adjustment of loss 亏损调整 l}|KkW\y  
adjustment process 调整过程；调整程序 hY5G=nbO*  
adjustment range 调整幅度 L%D:gy9o  
administered exchange rate 受管制汇率 jI`1>>N&1