[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: 26MoYO!k  
IO"q4(&;P4  
A share Ａ股；甲类股份 V]/$ dJ  
abatement of tax 减税；减扣免税额 :M.]-+(  
ABN AMRO Bank N.V. 荷兰银行 @Py?.H  
above-the-line expenditure 线上项目支出；经常预算支出 of>H&G)@  
above-the-line receipt 线上项目收入；经常预算收入 o97*3W]  
ABSA Asia Limited 南非联合亚洲有限公司 b<BkI""b  
absolute change 绝对数值变更 cK75Chsu  
absolute expenditure 实际开支 #KDN  
absolute guideline figure 绝对准则数字 Wqe0
m_7  
absolute interest 绝对权益 ]3 76F7  
absolute order of discharge 绝对破产解除令 WyUa3$[gO  
absolute profit margin 绝对利润幅度 <W/YC2b  
absolute value 实值；绝对值 '\P+Bu]6&  
absolutely vested interest 绝对既得权益  *LQt=~  
absorbed cost 已吸收成本；已分摊成本 G#3$sz  
absorption 吸收；分摊；合并 vAtR\ Vh  
absorption rate 吸收率；摊配率；分摊率 E0eZal],  
ACB Finance Limited 亚洲商业财务有限公司 ckbD/+  
acceptable form of reciprocity 合理的互惠条件 ;pG5zRe  
acceptable rate 适当利率；适当汇率 {?X9juc/#  
acceptance agreement 承兑协议 e'~<uN>
 
acceptance for honour 参加承兑 3A3WD+[L  
acceptor 承兑人；接受人；受票人  @4>?Y=#  
acceptor for honour 参加承兑人 
iThf\  
accident insurance 意外保险 pz]KUQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 '&Tz8.jp~  
accident insurance scheme 意外保险计划 RA}Y$}^#'  
accident year basis 意外年度基准 5yf`3vV|3@  
accommodation 通融；贷款 *
enT2Q  
accommodation bill 通融票据；空头票据 FZN}T{<  
accommodation party 汇票代发人 }sM_^&e4X  
account balance 帐户余额；帐户结余 Hqb-)8 ~  
account book 帐簿 tY60~@YO&  
account collected in advance 预收款项 E :UJ"6  
account current book 往来帐簿 ~uuM
0POo  
account of after-acquired property 事后取得的财产报告 j^ttTq|l  
account of defaulter 拖欠帐目 X + B=?|M  
account payable 应付帐款 1r<'&f5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SA~oGgk=P  
account receivable 应收帐款 uy([>8uu  
account receivable report 应收帐款报表 Bb7Vf7>  
account statement 结单；帐单；会计财务报表 >t4<2|!(M  
account title 帐户名称；会计科目 QPW+L*2  
accountant's report 会计师报告 ;MW=F9U*  
Accountant's Report Rules 会计师报告规则 BUXlHh%<R  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Obc wmL  
Accounting Arrangements 《会计安排》 N._^\FRyn  
accounting basis 会计基础 W1[C/dDc  
accounting by Official Receiver 破产管理署署长呈交的帐目 aK8X,1g%)  
Accounting Circular 《会计通告》 FwDEYG  
accounting class 会计类别 (! T\[6  
accounting date 记帐日期；会计结算日期 z[0t%]7l  
accounting for money 款项核算 MYUL y2)  
Accounting Officer 会计主任 nu6v@<<F>  
accounting period 会计报告期；会计期 ^F-AZP /5F  
accounting policy 会计政策；会计方针 V""3#Tw  
accounting practice 会计惯例 xfA@GYCfT  
accounting principle 会计准则 U-#vssJhk  
accounting record 会计记录 v#9Uy}NJ9  
accounting report 会计报告 Kj+TPqXb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JgB"N/Oz  
Accounting Society of China 中国会计学会 h[gKyxZ/t  
accounting statement 会计报表 D/tFN +|P  
accounting system 会计制度；会计系统 '^BTa6W}m  
accounting transaction 会计事项；帐务交易 _p%@x:\  
accounting treatment 会计处理 E>kgEfzxP  
accounting year 会计年度 hD7Lgi-N)W  
accretion 增值；添加 w=ZK=@  
accrual 应计项目；应累算数目 8-)@q|  
accrual basis 应计制；权责发生制 |L6 +e*  
accrual basis accounting 应计制会计；权责发生制会计 vH{JLN2  
accrue 应累算；应计 !D9V9p  
accrued benefit 应累算利益 1
Pd2%  
accrued charges 应计费用 }Q_ }c9?  
accrued cumulative preference share dividend 应累算的累积优先股股息 {Yv5Z.L&(  
accrued expenses 应累算费用 SOvo%L@  
accrued interest payable 应付利息；应计未付利息 n ZzGak  
accrued interest receivable 应收利息；应计未收利息 S~{}jvc  
accrued right 累算权益 0V'XE1h  
accruing profit 应累算的利润 27UnH: =  
accumulated fiscal reserve 累积财政储备 xOc&n 0}%  
accumulated profit 累积利润；滚存溢利 gm}zF%B"  
accumulated reserve 累积储备 (Uk\O`)m  
accumulation of surplus income 累积收益盈余 zl$z>z)  
acquired assets 既得资产 Y^ 'mBM#j  
acquisition 收购；购置；取得 s5oU  
acquisition cost 购置成本 um$L;-2:  
acquisition expenses 购置费用 fUB+9G(Bx  
acquisition of 100% interest 收购全部股权 tZA%^Y  
acquisition of control 取得控制权 bYy7Ul6]  
acquisition of fixed assets 购置固定资产 b IZi3GmRF  
acquisition of shell “买壳”  7G23D  
acquisition price 收购价 U_5

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act of God 天灾 FMAt6HfU  
acting partner 执事合伙人 X1GM \*BE  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d'b q#r  
active partner 积极参与的合伙人 Cx ;n#dn*  
active trading 交投活跃 t<znz
6  
actual circulation 实际流通 c4L++
u#  
actual cost 实际成本 MW)=l | G  
actual expenditure 实际开支；实际支出 $%5!CD1)  
actual income 实际入息；实际收入；实际收益 E^t}p[s  
actual market 现货市场 ~tqDh(  
actual price 现货价；实际价格 $~:|Vj5iZ\  
actual profit 实际利润 7
R>Pk9J  
actual quotation 实盘；实际价位；实际报价 ~Q5 i0s%  
actual year basis 按实际年度计算 7 JVonruaR  
actuals 实货 hi9@U]H#  
actuarial investigation 精算调查 ?.,2EC=+  
actuarial principle 精算原则 rTM0[2N  
actuarial report 精算师报告 usI$  
Actuarial Society of Hong Kong 香港精算学会 Xldz&&@  
actuarial valuation 精算师估值 1)ZdkTF@H  
actuary 精算师 *@[+C~U  
ad referendum agreement 暂定协议；有待覆核的协定  Ml9  
ad valorem duty 从价税；按值征税 Y>PC>  
ad valorem duty system 从价税制 be~'}`>  
ad valorem fee 从价费 yx/.4DW1Ua  
ad valorem tariff 从价关税 }G1hB#j  
additional allowance 额外免税额 Z;J{&OJ3qM  
additional amount for unexpired risk 未过期风险的额外款额 S{c;n*xf  
additional assessable profit 补加应评税利润 IsP!ZcV;  
additional assessment 补加评税 D2Dk7//82Y  
additional commitment 额外承担 >y i E}  
additional commitment vote 额外承担拨款 fnudu0k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .l~g`
._  
additional dependent parent allowance 供养父母额外免税额 firiYL"=44  
additional provision 额外拨款 `i3fC&?C  
additional stamp duty 附加印花税 5gY9D!;:0D  
additional tax 补加税罚款；补加税款 u YJL^I8M'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 RTvzS]  
adjudged bankrupt 被裁定破产 lcEin* Oc  
adjudicated bankrupt 裁定破产人 T>pz?e^5&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y(P<9m:  
adjudication of bankruptcy 裁定破产；宣告破产 ?K^~(D8(  
adjudication of insolvency 裁定无力偿还债务 VtJyE}  
adjusted actual 经调整的实数；调整后的实数 GYNLyd)  
adjusted current assets 经调整的流动资产；调整后的流动资产 I xE}v%&  
adjusted figure 经调整的数字；调整后的数额 "3:TrM$|A  
adjusted liabilities 经调整的负债；调整后的负债 K!_''Fg  
adjusted loss 经调整的亏损；调整后的亏损 =E' .T0v  
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 D``>1IA]  
adjusted profit 经调整的利润；调整后的利润 uM('R;<^  
adjusted surplus 经调整的盈余额；调整后的盈余额 dSIZsapH  
adjusted value 经调整的价值；调整后的价值 6*=
7ifS  
adjustment 调整；修订；理算〔保险〕 + +G%~)S:  
adjustment centre 调剂中心 rgXD>yu(  
adjustment lag 调整过程的时间差距；调整时差 7NDjXcuq  
adjustment mechanism 调整机制 Z^yhSbE{5  
adjustment of loss 亏损调整 5mB'\xGO2  
adjustment process 调整过程；调整程序 z+6%Ya&
ls  
adjustment range 调整幅度 #dxS QmG  
administered exchange rate 受管制汇率 \t@4)+s/)