[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: B5 tx f.  
)fy<P;g  
A share Ａ股；甲类股份 Y+OYoI  
abatement of tax 减税；减扣免税额 n8 GF8a  
ABN AMRO Bank N.V. 荷兰银行 A/hpYa  
above-the-line expenditure 线上项目支出；经常预算支出 ''%;EW>  
above-the-line receipt 线上项目收入；经常预算收入 vx PDC~3;  
ABSA Asia Limited 南非联合亚洲有限公司 oMz/sL'u  
absolute change 绝对数值变更 *EX$v 4BX  
absolute expenditure 实际开支 =]WW'~  
absolute guideline figure 绝对准则数字 HgS<Vxmq  
absolute interest 绝对权益 +$(71#'y  
absolute order of discharge 绝对破产解除令 kf}F}Ad:%  
absolute profit margin 绝对利润幅度 D8q3TyCj%  
absolute value 实值；绝对值 ef^Cc)S-Q  
absolutely vested interest 绝对既得权益 !~ BZHi6\  
absorbed cost 已吸收成本；已分摊成本 XTIu(f|d_;  
absorption 吸收；分摊；合并 e!.7no  
absorption rate 吸收率；摊配率；分摊率 Z={D0`  
ACB Finance Limited 亚洲商业财务有限公司 p6B .s_G4  
acceptable form of reciprocity 合理的互惠条件 RCoeJ|  
acceptable rate 适当利率；适当汇率 :QxL 9&"  
acceptance agreement 承兑协议 :~WPY9i`  
acceptance for honour 参加承兑 J2)-cY5G  
acceptor 承兑人；接受人；受票人 YG-Z.{d5Z  
acceptor for honour 参加承兑人 uDpf2(>s
 
accident insurance 意外保险 FLi(#9  
Accident Insurance Association of Hong Kong 香港意外保险公会 )PsN_ 42~  
accident insurance scheme 意外保险计划 cZCGnzy  
accident year basis 意外年度基准
N)9pz?*V  
accommodation 通融；贷款 Y]D7i?3N  
accommodation bill 通融票据；空头票据 NvEm,E\|  
accommodation party 汇票代发人 16a_GwfM  
account balance 帐户余额；帐户结余 20 0L  
account book 帐簿 !G+n"-h9'  
account collected in advance 预收款项 deR$  
account current book 往来帐簿 ;"d?_{>7  
account of after-acquired property 事后取得的财产报告 "$`wk  
account of defaulter 拖欠帐目 Y\+(rC27  
account payable 应付帐款 % JgRcx  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <O <'1uO,  
account receivable 应收帐款 DBqg_v  
account receivable report 应收帐款报表 TBoM{s=.  
account statement 结单；帐单；会计财务报表 N1D6
D$s0  
account title 帐户名称；会计科目 ws*~$x?7  
accountant's report 会计师报告 va`l*N5  
Accountant's Report Rules 会计师报告规则 %RCl+hOP.h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [0mFy)6  
Accounting Arrangements 《会计安排》 NqQM!B]  
accounting basis 会计基础 NB|RZ
f9M  
accounting by Official Receiver 破产管理署署长呈交的帐目 xI/{)I1f  
Accounting Circular 《会计通告》 _A@fP[C  
accounting class 会计类别 *"|VNnB  
accounting date 记帐日期；会计结算日期 lWu9/r 1  
accounting for money 款项核算 Pg!;o= {M  
Accounting Officer 会计主任 H<r
nJ  
accounting period 会计报告期；会计期 o(Ua",|  
accounting policy 会计政策；会计方针 ~!
a~C~_  
accounting practice 会计惯例 ``2QOu 1  
accounting principle 会计准则 }}4sh5z  
accounting record 会计记录 yFPaWW  
accounting report 会计报告 Sleu#]-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Dz"u
8 f  
Accounting Society of China 中国会计学会 E
I?d(K  
accounting statement 会计报表 )[@YHE5g  
accounting system 会计制度；会计系统 3*X,{%  
accounting transaction 会计事项；帐务交易
dy2 _@/T7  
accounting treatment 会计处理 }[=xe(4]D  
accounting year 会计年度 |Ak =-.  
accretion 增值；添加 =Do3#Xe2V  
accrual 应计项目；应累算数目 pJ2:` f<;  
accrual basis 应计制；权责发生制 m>Yo9/XpZ  
accrual basis accounting 应计制会计；权责发生制会计 =sUl`L+w,L  
accrue 应累算；应计 3<e(@W}n-M  
accrued benefit 应累算利益 XEvGhy#  
accrued charges 应计费用 ?$)x$nS`  
accrued cumulative preference share dividend 应累算的累积优先股股息 +
q`rz  
accrued expenses 应累算费用 O X5Co<u  
accrued interest payable 应付利息；应计未付利息 L5V'Sr  
accrued interest receivable 应收利息；应计未收利息  Gh)sw72  
accrued right 累算权益 4."o.:8x  
accruing profit 应累算的利润 KG4#BY&^  
accumulated fiscal reserve 累积财政储备 |1<]o;:  
accumulated profit 累积利润；滚存溢利 ^LEmi1L  
accumulated reserve 累积储备 ]RJb;  
accumulation of surplus income 累积收益盈余 (T%F!2i([U  
acquired assets 既得资产 dIBKE0`  
acquisition 收购；购置；取得 `PQ?8z|  
acquisition cost 购置成本 ?'ez.a}  
acquisition expenses 购置费用 =x='<{jtgW  
acquisition of 100% interest 收购全部股权 
')~Y  
acquisition of control 取得控制权 iSZctsqE  
acquisition of fixed assets 购置固定资产 $p}~,Kp/  
acquisition of shell “买壳” AihL>a%  
acquisition price 收购价 HP4'8#3o  
act of God 天灾 3x(MvW30Lg  
acting partner 执事合伙人 Tjeo*n^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R[>;_}5">  
active partner 积极参与的合伙人 {l
*&l2  
active trading 交投活跃 D_ Bx>G9  
actual circulation 实际流通 Jm);|#y  
actual cost 实际成本 w ~L\Ebg  
actual expenditure 实际开支；实际支出 C\a:eSgaC  
actual income 实际入息；实际收入；实际收益 ulPrb>i  
actual market 现货市场 \:q e3Q  
actual price 现货价；实际价格 ~J. Fl[  
actual profit 实际利润 syC"eH3{  
actual quotation 实盘；实际价位；实际报价 8[`^(O#\E  
actual year basis 按实际年度计算 aaqd:N)  
actuals 实货 qm'C^X?  
actuarial investigation 精算调查 jL7MmR#y5"  
actuarial principle 精算原则 )-6s7  
actuarial report 精算师报告 g+KzlS[6  
Actuarial Society of Hong Kong 香港精算学会 zI2KIXcc  
actuarial valuation 精算师估值 ]"7DV3_  
actuary 精算师 JV?RgFy  
ad referendum agreement 暂定协议；有待覆核的协定 +/b4@B7  
ad valorem duty 从价税；按值征税 LL$,<q%(P  
ad valorem duty system 从价税制 rlO%%Qn`  
ad valorem fee 从价费 &x0TnW"g  
ad valorem tariff 从价关税 }N#>q
.M  
additional allowance 额外免税额 Zs5I?R1e8  
additional amount for unexpired risk 未过期风险的额外款额 5%Fn^u:  
additional assessable profit 补加应评税利润 "{ QHWZ  
additional assessment 补加评税 uVuToMCp  
additional commitment 额外承担 0w[0%:R^  
additional commitment vote 额外承担拨款 4QK
E{0NE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wx"6",M  
additional dependent parent allowance 供养父母额外免税额 hRy}G'0  
additional provision 额外拨款 ^/d^$  
additional stamp duty 附加印花税 n0_Az2  
additional tax 补加税罚款；补加税款 iQ]c k-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 );uZ4PNK/?  
adjudged bankrupt 被裁定破产 *liPJ29C[  
adjudicated bankrupt 裁定破产人 4Jk}/_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :{xN33@6\X  
adjudication of bankruptcy 裁定破产；宣告破产 76i rb!-  
adjudication of insolvency 裁定无力偿还债务 H+#wj|,+\  
adjusted actual 经调整的实数；调整后的实数 f`9rTc  
adjusted current assets 经调整的流动资产；调整后的流动资产 F;Xq:e8  
adjusted figure 经调整的数字；调整后的数额 Tx!m6B`Y  
adjusted liabilities 经调整的负债；调整后的负债 <<2b2?aS`  
adjusted loss 经调整的亏损；调整后的亏损 s-N?Tzi  
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 iUG /   
adjusted profit 经调整的利润；调整后的利润 A%m`LKV~@  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;~Gpw/]5E  
adjusted value 经调整的价值；调整后的价值 &9lc\Y4PY  
adjustment 调整；修订；理算〔保险〕 Ae_ E;
[mj  
adjustment centre 调剂中心 dzv,)X  
adjustment lag 调整过程的时间差距；调整时差 <9@]|  
adjustment mechanism 调整机制 sBXk$  
adjustment of loss 亏损调整 S7~F*CGBh  
adjustment process 调整过程；调整程序 4^NHf|UJH  
adjustment range 调整幅度 $9i5<16  
administered exchange rate 受管制汇率 ;?lM|kK