[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: Jn ^b}bk t  
*Q^z4UY  
A share Ａ股；甲类股份 :u./"[G  
abatement of tax 减税；减扣免税额 (z>t4(%\  
ABN AMRO Bank N.V. 荷兰银行 r":anR( ;  
above-the-line expenditure 线上项目支出；经常预算支出 pd#Sn+&rf  
above-the-line receipt 线上项目收入；经常预算收入 ^e_LnJ+  
ABSA Asia Limited 南非联合亚洲有限公司 8'zZVX D<  
absolute change 绝对数值变更 w+>+hq  
absolute expenditure 实际开支 Rz jUrt  
absolute guideline figure 绝对准则数字 iW^J>aKy
 
absolute interest 绝对权益 s6@mXO:H^  
absolute order of discharge 绝对破产解除令 _ Lb"
yug  
absolute profit margin 绝对利润幅度 vo`&  
absolute value 实值；绝对值 K\rQb  
absolutely vested interest 绝对既得权益 ]vlBYAW'  
absorbed cost 已吸收成本；已分摊成本 gr SF}y!3  
absorption 吸收；分摊；合并 @]vY[O!&;  
absorption rate 吸收率；摊配率；分摊率 5K ;E*s,  
ACB Finance Limited 亚洲商业财务有限公司 /3,Lp-kp
 
acceptable form of reciprocity 合理的互惠条件 uD>=  
acceptable rate 适当利率；适当汇率 zk FX[-'O  
acceptance agreement 承兑协议 #G77q$  
acceptance for honour 参加承兑 LXK!4(xaW  
acceptor 承兑人；接受人；受票人 3{$7tck,  
acceptor for honour 参加承兑人 +q}t%K5  
accident insurance 意外保险 nFNRiDx  
Accident Insurance Association of Hong Kong 香港意外保险公会 <mE`<-$  
accident insurance scheme 意外保险计划 ^"X.aks A  
accident year basis 意外年度基准 bu|. Jw"  
accommodation 通融；贷款 NC%hsg^0/  
accommodation bill 通融票据；空头票据 x{SlJ%V  
accommodation party 汇票代发人 b/'c h  
account balance 帐户余额；帐户结余 e4YP$}_L  
account book 帐簿 %`
yfi+e  
account collected in advance 预收款项 :.,9}\LK  
account current book 往来帐簿 m4 (pMrJ  
account of after-acquired property 事后取得的财产报告 *z?Uh$I4  
account of defaulter 拖欠帐目 gHLI>ew*QR  
account payable 应付帐款 Zk%@GOu\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 din,yHu~  
account receivable 应收帐款
>\Dy  
account receivable report 应收帐款报表 KOS0Du  
account statement 结单；帐单；会计财务报表 zHb[.ry~  
account title 帐户名称；会计科目 R J{$` d  
accountant's report 会计师报告 g[O?wH-a  
Accountant's Report Rules 会计师报告规则 ,2nu*+6Y/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 YpDJ(61+  
Accounting Arrangements 《会计安排》 '\I(n|\  
accounting basis 会计基础 RW L0@\  
accounting by Official Receiver 破产管理署署长呈交的帐目 c4Zpt%:}h  
Accounting Circular 《会计通告》 qh~bX i!  
accounting class 会计类别 I "AjYv4R  
accounting date 记帐日期；会计结算日期 js<d"m*  
accounting for money 款项核算 Hw]E#S  
Accounting Officer 会计主任 /h0
bBP  
accounting period 会计报告期；会计期 6P1s*u  
accounting policy 会计政策；会计方针 B-Jd|UE`u  
accounting practice 会计惯例 X ."z+-eh  
accounting principle 会计准则 U=.PL\  
accounting record 会计记录 'dwT&v]@  
accounting report 会计报告 Af;Pl|Zh[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R@\}iyM  
Accounting Society of China 中国会计学会 *8Z2zmZtR^  
accounting statement 会计报表 G%erh}0~  
accounting system 会计制度；会计系统  vmqa_gU\  
accounting transaction 会计事项；帐务交易 < '5~ p$  
accounting treatment 会计处理 NUFz'MPv  
accounting year 会计年度 \X8b!41  
accretion 增值；添加 pbzFzLal  
accrual 应计项目；应累算数目 "tz6O0D  
accrual basis 应计制；权责发生制 gF{ehU%  
accrual basis accounting 应计制会计；权责发生制会计 W[8Kia-OD  
accrue 应累算；应计 )hZ7`"f,ZN  
accrued benefit 应累算利益 Jj-\Eb?  
accrued charges 应计费用 _RbfyyaN  
accrued cumulative preference share dividend 应累算的累积优先股股息 %e E^Y<@g  
accrued expenses 应累算费用 -F~DOG%  
accrued interest payable 应付利息；应计未付利息 xnY?<?J"!  
accrued interest receivable 应收利息；应计未收利息 gJ6`Kl985O  
accrued right 累算权益 !g
|O.mt  
accruing profit 应累算的利润 _uQ]I^'D  
accumulated fiscal reserve 累积财政储备 i.Rl
&t  
accumulated profit 累积利润；滚存溢利 $+*nb4  
accumulated reserve 累积储备 o +a=  
accumulation of surplus income 累积收益盈余 p R'J4~  
acquired assets 既得资产 0^ODJ7  
acquisition 收购；购置；取得 aOzIo-  
acquisition cost 购置成本 Hf`i~6  
acquisition expenses 购置费用 U**8^:*y#:  
acquisition of 100% interest 收购全部股权 rOSov"7  
acquisition of control 取得控制权 0|P=S|%~  
acquisition of fixed assets 购置固定资产 W{}$c`,R  
acquisition of shell “买壳” -tg|y  
acquisition price 收购价 cE]z Tu?!  
act of God 天灾 aA`eKy) \  
acting partner 执事合伙人 +0pI}a\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ku]5sd >b  
active partner 积极参与的合伙人 \;{ ]YX  
active trading 交投活跃 Pd91< L  
actual circulation 实际流通 f7=MgFi  
actual cost 实际成本 w]wZJ/U`  
actual expenditure 实际开支；实际支出 ]01`r/->\  
actual income 实际入息；实际收入；实际收益 jrib"Bh3,  
actual market 现货市场 8Qg10Yjy  
actual price 现货价；实际价格 VgHO&vU  
actual profit 实际利润 *()['c#CC  
actual quotation 实盘；实际价位；实际报价 Xh@K89`uX  
actual year basis 按实际年度计算 (T%F^s5D  
actuals 实货 LZykc c9g  
actuarial investigation 精算调查 2*NPK}  
actuarial principle 精算原则 cbJgeif  
actuarial report 精算师报告 PtfG~$h?  
Actuarial Society of Hong Kong 香港精算学会 H/D=$)3op  
actuarial valuation 精算师估值 -b-a21,m>  
actuary 精算师 ?v2_7x&  
ad referendum agreement 暂定协议；有待覆核的协定 P
7drUiX  
ad valorem duty 从价税；按值征税 4 =yzf   
ad valorem duty system 从价税制
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ad valorem fee 从价费 h.\I tK{)  
ad valorem tariff 从价关税 >]h{[kU %4  
additional allowance 额外免税额 %N8I'*u  
additional amount for unexpired risk 未过期风险的额外款额 W:r[o%B  
additional assessable profit 补加应评税利润 LqWiw24#  
additional assessment 补加评税 ^j<v~GTx+  
additional commitment 额外承担 KdEvu?  
additional commitment vote 额外承担拨款 |bnd92fvks  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7[ m+r:y  
additional dependent parent allowance 供养父母额外免税额 Z<vz%7w  
additional provision 额外拨款 q[$>\Nfg>B  
additional stamp duty 附加印花税 Z0<Vss  
additional tax 补加税罚款；补加税款 n8,%<!F^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8~'cP?  
adjudged bankrupt 被裁定破产 iXWH
I3  
adjudicated bankrupt 裁定破产人
IK -vcG  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,P~e)<.  
adjudication of bankruptcy 裁定破产；宣告破产 `cGks  
adjudication of insolvency 裁定无力偿还债务 F
-;JN  
adjusted actual 经调整的实数；调整后的实数 ?@"@9na  
adjusted current assets 经调整的流动资产；调整后的流动资产 Jq_\r'YE  
adjusted figure 经调整的数字；调整后的数额 ?0Q3F  
adjusted liabilities 经调整的负债；调整后的负债 l#0
zHBc  
adjusted loss 经调整的亏损；调整后的亏损 C @Ts\);^  
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 %KyZ15_(-L  
adjusted profit 经调整的利润；调整后的利润 j7P49{  
adjusted surplus 经调整的盈余额；调整后的盈余额 qYoW8e  
adjusted value 经调整的价值；调整后的价值 =D(a~8&,  
adjustment 调整；修订；理算〔保险〕 :,8y8z$+  
adjustment centre 调剂中心 ?_]Y8f  
adjustment lag 调整过程的时间差距；调整时差 s\*p|vc  
adjustment mechanism 调整机制 e9p/y8 gC  
adjustment of loss 亏损调整 >k @t.PeoV  
adjustment process 调整过程；调整程序 iA[T'+.Y  
adjustment range 调整幅度 4phCn5  
administered exchange rate 受管制汇率 &GH[$(