[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: o^ XtU5SVq  
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A share Ａ股；甲类股份 ~*w k6&|  
abatement of tax 减税；减扣免税额 ,TFIG^Dvq  
ABN AMRO Bank N.V. 荷兰银行 YIjTL!bA"  
above-the-line expenditure 线上项目支出；经常预算支出
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above-the-line receipt 线上项目收入；经常预算收入 Dtj&W<NXo  
ABSA Asia Limited 南非联合亚洲有限公司 C9t4#"  
absolute change 绝对数值变更 qT^I?g"!  
absolute expenditure 实际开支 BT(CM,bp  
absolute guideline figure 绝对准则数字 /bVoErf  
absolute interest 绝对权益 `*shF9.\C  
absolute order of discharge 绝对破产解除令 ,I,\ml  
absolute profit margin 绝对利润幅度 p3^m9J  
absolute value 实值；绝对值 Q@HopiC  
absolutely vested interest 绝对既得权益 {E8~Z8t T  
absorbed cost 已吸收成本；已分摊成本 ^(FdXGs[  
absorption 吸收；分摊；合并 0vw4?>Jf@  
absorption rate 吸收率；摊配率；分摊率 cMOyo<F#^=  
ACB Finance Limited 亚洲商业财务有限公司 T~='5iy|  
acceptable form of reciprocity 合理的互惠条件 yYfsy?3  
acceptable rate 适当利率；适当汇率 p}~qf  
acceptance agreement 承兑协议 mrjswF27$o  
acceptance for honour 参加承兑 q*>&^V$M  
acceptor 承兑人；接受人；受票人 O`<KwUx !  
acceptor for honour 参加承兑人 N}t 2Nu-  
accident insurance 意外保险 {Ja!~N;3  
Accident Insurance Association of Hong Kong 香港意外保险公会 v%iflCK  
accident insurance scheme 意外保险计划 u`RI;KF~F  
accident year basis 意外年度基准 q0zr E5  
accommodation 通融；贷款 n~V  ]Z  
accommodation bill 通融票据；空头票据 sdo[D  
accommodation party 汇票代发人 #n8IZ3+
  
account balance 帐户余额；帐户结余 v p/yG   
account book 帐簿 #e$5d>j(  
account collected in advance 预收款项 av|g}xnj  
account current book 往来帐簿 [
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account of after-acquired property 事后取得的财产报告 {fjdr  
account of defaulter 拖欠帐目 u@cYw:-C  
account payable 应付帐款 ,]d/Q<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 CTZ8Da^  
account receivable 应收帐款 j=r P:#  
account receivable report 应收帐款报表 }*S `qW;B  
account statement 结单；帐单；会计财务报表 
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account title 帐户名称；会计科目 7V!*NBsl  
accountant's report 会计师报告 <"my^  
Accountant's Report Rules 会计师报告规则 o9dY9o+Z  
accounting and auditing procedure 会计与审计程序；会计与核数程序  abfW[J  
Accounting Arrangements 《会计安排》 fO[+LR 'ax  
accounting basis 会计基础 f@
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accounting by Official Receiver 破产管理署署长呈交的帐目 P 'od`  
Accounting Circular 《会计通告》 =V-|#j  
accounting class 会计类别 eEv@}1~  
accounting date 记帐日期；会计结算日期 =*c7i]@}  
accounting for money 款项核算 WGZ9B^A  
Accounting Officer 会计主任 UKT%13CO4U  
accounting period 会计报告期；会计期 ORJIo
   
accounting policy 会计政策；会计方针 
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accounting practice 会计惯例 +b3RkkC  
accounting principle 会计准则 ]rH\`0  
accounting record 会计记录 9Hb6nm  
accounting report 会计报告 gf &Pn  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pUQ/03dp  
Accounting Society of China 中国会计学会 3 0
9hn  
accounting statement 会计报表 TE7nJ gm  
accounting system 会计制度；会计系统 qGB{7-ru  
accounting transaction 会计事项；帐务交易 f=r<n
b'H  
accounting treatment 会计处理 %4,O 2\0?&  
accounting year 会计年度 (mTE;s(  
accretion 增值；添加 QLvHQtzwX  
accrual 应计项目；应累算数目 PGhY>$q>b  
accrual basis 应计制；权责发生制 Uyg5i[&X@  
accrual basis accounting 应计制会计；权责发生制会计 U4C 9<h&  
accrue 应累算；应计 J\:R|KaP<p  
accrued benefit 应累算利益 Ez fN&8E  
accrued charges 应计费用
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accrued cumulative preference share dividend 应累算的累积优先股股息 9.gXzPH  
accrued expenses 应累算费用 i] YV {  
accrued interest payable 应付利息；应计未付利息 !Sh&3uy_qN  
accrued interest receivable 应收利息；应计未收利息 lhAX;s&9  
accrued right 累算权益 4U+xb>  
accruing profit 应累算的利润 ZojIR\F^  
accumulated fiscal reserve 累积财政储备 aW)-?(6>  
accumulated profit 累积利润；滚存溢利 >~[c|ffyo/  
accumulated reserve 累积储备 ao1(]64X"  
accumulation of surplus income 累积收益盈余 mS$j?> m  
acquired assets 既得资产 S1Wj8P-  
acquisition 收购；购置；取得 a!7A_q8M  
acquisition cost 购置成本 ;g5m0l5  
acquisition expenses 购置费用 pfA|I*`XV  
acquisition of 100% interest 收购全部股权 aeFe!`F  
acquisition of control 取得控制权 eg\v0Y!rI  
acquisition of fixed assets 购置固定资产 PV'x+bN5  
acquisition of shell “买壳” `scR*]f1+  
acquisition price 收购价 xW)2<m6C&  
act of God 天灾 WM7oM~&{6  
acting partner 执事合伙人 B(LWdap~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |[<_GQl  
active partner 积极参与的合伙人 \o}xF@sM5  
active trading 交投活跃 "}u.v?HYz  
actual circulation 实际流通 =9'RM>  
actual cost 实际成本 Bu<M\w?7Y  
actual expenditure 实际开支；实际支出 `w#Oih!6A|  
actual income 实际入息；实际收入；实际收益 d 6}r#\  
actual market 现货市场 p Dx1z|@z  
actual price 现货价；实际价格 c}Ft^Il  
actual profit 实际利润 =9y[1t  
actual quotation 实盘；实际价位；实际报价 :|V$\!o'U  
actual year basis 按实际年度计算 X@+{5%  
actuals 实货 L-jJg,eY  
actuarial investigation 精算调查 N..yQ-6x?  
actuarial principle 精算原则 s@&`f{  
actuarial report 精算师报告 :q$.,EZ4#n  
Actuarial Society of Hong Kong 香港精算学会 zT=Ho   
actuarial valuation 精算师估值 4ni<E*  
actuary 精算师 [;4g  
ad referendum agreement 暂定协议；有待覆核的协定 gn8R[5:!V  
ad valorem duty 从价税；按值征税 mXRB7k  
ad valorem duty system 从价税制 /\ y ?Y  
ad valorem fee 从价费 ?i7%x,g(Z  
ad valorem tariff 从价关税 \rx3aJ l  
additional allowance 额外免税额 {@H6HqD  
additional amount for unexpired risk 未过期风险的额外款额 ,X[ktz  
additional assessable profit 补加应评税利润 wa<MRt W=  
additional assessment 补加评税 W]"zctE  
additional commitment 额外承担 )M,OfXa  
additional commitment vote 额外承担拨款 A> vBQN  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M>wYD\oeg  
additional dependent parent allowance 供养父母额外免税额 9_q#W'/ X  
additional provision 额外拨款 j~2 {lCT  
additional stamp duty 附加印花税 *]ly0nP  
additional tax 补加税罚款；补加税款 <{dVKf,e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 V/%>4G
YnC  
adjudged bankrupt 被裁定破产 _(_a*ml  
adjudicated bankrupt 裁定破产人 WKts[Z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yQ_B)b  
adjudication of bankruptcy 裁定破产；宣告破产 N|8P )  
adjudication of insolvency 裁定无力偿还债务 Od)Uv1  
adjusted actual 经调整的实数；调整后的实数 Jv>gwV{  
adjusted current assets 经调整的流动资产；调整后的流动资产 !^^?dRd*v  
adjusted figure 经调整的数字；调整后的数额 i2@VB6]?  
adjusted liabilities 经调整的负债；调整后的负债 AYt%`Y.!  
adjusted loss 经调整的亏损；调整后的亏损 8ZM?)#`@{  
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 ;+e}aER&9  
adjusted profit 经调整的利润；调整后的利润 %7"q"A r[  
adjusted surplus 经调整的盈余额；调整后的盈余额 `_BNy=`s*  
adjusted value 经调整的价值；调整后的价值 K$&s=Hm  
adjustment 调整；修订；理算〔保险〕 6%'.A]"  
adjustment centre 调剂中心 ^`*9QjY  
adjustment lag 调整过程的时间差距；调整时差 q$ZHd  
adjustment mechanism 调整机制 m4TE5q%3
 
adjustment of loss 亏损调整 sNj)ZWgd>  
adjustment process 调整过程；调整程序 ~k\fhx  
adjustment range 调整幅度 Y#!UPhg<  
administered exchange rate 受管制汇率
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