[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: e7,iO#@:m  
enG6T  
A share Ａ股；甲类股份 bcM#KA  
abatement of tax 减税；减扣免税额 nyQFS  
ABN AMRO Bank N.V. 荷兰银行 3 %DA{  
above-the-line expenditure 线上项目支出；经常预算支出 ujz %0Mq;  
above-the-line receipt 线上项目收入；经常预算收入 4c2P%X( C  
ABSA Asia Limited 南非联合亚洲有限公司 rA`zuYo  
absolute change 绝对数值变更 V]q{N-Iq  
absolute expenditure 实际开支 ?b
#?Vz  
absolute guideline figure 绝对准则数字 zNE!m: s  
absolute interest 绝对权益 V2g$"W?3  
absolute order of discharge 绝对破产解除令 Jk{>*jYk`  
absolute profit margin 绝对利润幅度 Hkg@M?(  
absolute value 实值；绝对值 .Z_U]_(  
absolutely vested interest 绝对既得权益 T{uktIO/  
absorbed cost 已吸收成本；已分摊成本 X[@>1
tl  
absorption 吸收；分摊；合并 <(f4#BP  
absorption rate 吸收率；摊配率；分摊率 1/c
b;:h>  
ACB Finance Limited 亚洲商业财务有限公司 m9L+|r  
acceptable form of reciprocity 合理的互惠条件 Ne^#5T  
acceptable rate 适当利率；适当汇率 +D h=D*  
acceptance agreement 承兑协议 J YSw!!eC  
acceptance for honour 参加承兑 ="A[*:hC"  
acceptor 承兑人；接受人；受票人 ]G1j\wnF  
acceptor for honour 参加承兑人 ~B=\![  
accident insurance 意外保险 MO _9Yi  
Accident Insurance Association of Hong Kong 香港意外保险公会 $35Oyd3s<  
accident insurance scheme 意外保险计划 +ixDB0"\  
accident year basis 意外年度基准 \&TTe8  
accommodation 通融；贷款  fx;5j;  
accommodation bill 通融票据；空头票据 nn=JM7e\9  
accommodation party 汇票代发人 hA@X;Mh^w  
account balance 帐户余额；帐户结余 F)gL=6h  
account book 帐簿 ?5(L.XFm  
account collected in advance 预收款项 M2s   
account current book 往来帐簿 s &.Z;X
 
account of after-acquired property 事后取得的财产报告 ADR`j;2  
account of defaulter 拖欠帐目 W2<X 5'  
account payable 应付帐款 0(i`~g5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2f:'~ P56  
account receivable 应收帐款 A%GJ|h,i  
account receivable report 应收帐款报表 3/[=  
account statement 结单；帐单；会计财务报表 iEU(1?m2-  
account title 帐户名称；会计科目 M}n
alr+#  
accountant's report 会计师报告 %kcg#p+tE  
Accountant's Report Rules 会计师报告规则
PN'8"8`{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Xs!eV  
Accounting Arrangements 《会计安排》 TM"-X\e~{  
accounting basis 会计基础 JfVayI=  
accounting by Official Receiver 破产管理署署长呈交的帐目 xS(sRx+A  
Accounting Circular 《会计通告》 `3+U6>U [  
accounting class 会计类别 B}MJ?uvA  
accounting date 记帐日期；会计结算日期 hCDI;'ls  
accounting for money 款项核算 VLO>{"{'  
Accounting Officer 会计主任 HhpP}9P;  
accounting period 会计报告期；会计期 \O0fo^+U,,  
accounting policy 会计政策；会计方针 mi-\PD>X  
accounting practice 会计惯例 4/h2_  
accounting principle 会计准则 ;T_9;RU<'b  
accounting record 会计记录 G{"1I
 
accounting report 会计报告 w1}[lq@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .U1dcL6  
Accounting Society of China 中国会计学会 3jI.!xD`  
accounting statement 会计报表 g@U#Y#b@"  
accounting system 会计制度；会计系统 $b o^UYZ6  
accounting transaction 会计事项；帐务交易 6 %=BYDF  
accounting treatment 会计处理 ko:I.6-K  
accounting year 会计年度 < G&v  
accretion 增值；添加 7'8O*EoB'  
accrual 应计项目；应累算数目 :D,YR(])  
accrual basis 应计制；权责发生制 /Mk)H d  
accrual basis accounting 应计制会计；权责发生制会计 : 1{j&$  
accrue 应累算；应计 0GR9opZtA  
accrued benefit 应累算利益 {jVFlKP>  
accrued charges 应计费用 q-RGplx  
accrued cumulative preference share dividend 应累算的累积优先股股息 Yn#8uaU  
accrued expenses 应累算费用 H|!s.  
accrued interest payable 应付利息；应计未付利息 F9<OKcXH  
accrued interest receivable 应收利息；应计未收利息 o2|(0uN'  
accrued right 累算权益 RasoO j$  
accruing profit 应累算的利润 - VE#:&  
accumulated fiscal reserve 累积财政储备 w\ mF2h  
accumulated profit 累积利润；滚存溢利 x3P@AC$\  
accumulated reserve 累积储备 y8 Nb8m  
accumulation of surplus income 累积收益盈余 K]u|V0c  
acquired assets 既得资产 |-mazvA  
acquisition 收购；购置；取得 6+FON$8  
acquisition cost 购置成本 Z`*c
I   
acquisition expenses 购置费用 Om^/tp\  
acquisition of 100% interest 收购全部股权 K$ &wO.  
acquisition of control 取得控制权 toWmm(7v  
acquisition of fixed assets 购置固定资产 saT9%?4-  
acquisition of shell “买壳” wY95|QS  
acquisition price 收购价 }-vBRY  
act of God 天灾 \1!k)PZdTW  
acting partner 执事合伙人 n,F00YR  
active market 买卖活跃的市场；交投畅旺的市场；旺市 K$.zO4  
active partner 积极参与的合伙人 wI4;/w>  
active trading 交投活跃 KR tu@;?  
actual circulation 实际流通 'l:2R,cP  
actual cost 实际成本 "uCQm '  
actual expenditure 实际开支；实际支出 `[KhG)Y7t  
actual income 实际入息；实际收入；实际收益 Z]Y4NO;  
actual market 现货市场 sfV.X:ev  
actual price 现货价；实际价格 1FJ[_l  
actual profit 实际利润 rTm{-b)r  
actual quotation 实盘；实际价位；实际报价 m\f_u*  
actual year basis 按实际年度计算 eTc`FXw`  
actuals 实货
E1C_d'  
actuarial investigation 精算调查  @NIypi$T  
actuarial principle 精算原则 ]'Yw#YB  
actuarial report 精算师报告 wb[(_@eZ  
Actuarial Society of Hong Kong 香港精算学会 =#tQIhX`  
actuarial valuation 精算师估值 gp HwiFc  
actuary 精算师 G|lI=Q3f  
ad referendum agreement 暂定协议；有待覆核的协定 gp)ds^  
ad valorem duty 从价税；按值征税 Q.1ohj0)  
ad valorem duty system 从价税制 S:YL<_oI|  
ad valorem fee 从价费 :#}`uR,D/  
ad valorem tariff 从价关税 }#8uXA  
additional allowance 额外免税额 F4Uk+|]Bu  
additional amount for unexpired risk 未过期风险的额外款额 {wP|b@(1t  
additional assessable profit 补加应评税利润 b0X[x{k"  
additional assessment 补加评税 dmz3O(]$  
additional commitment 额外承担 \DqxS=o;  
additional commitment vote 额外承担拨款 _zh5KP[{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _w;+Jh  
additional dependent parent allowance 供养父母额外免税额 dLf8w>i`T  
additional provision 额外拨款 =LxmzQO#  
additional stamp duty 附加印花税 h*UUtLi%WU  
additional tax 补加税罚款；补加税款 r%pFq1/'!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 05B+WJ1  
adjudged bankrupt 被裁定破产 rb
Ps~C-[  
adjudicated bankrupt 裁定破产人 8>q%1]X  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >e;STU  
adjudication of bankruptcy 裁定破产；宣告破产 )|R9mW=k9P  
adjudication of insolvency 裁定无力偿还债务 sK0VT"7K  
adjusted actual 经调整的实数；调整后的实数 >8fH5  
adjusted current assets 经调整的流动资产；调整后的流动资产 Fz&i lB  
adjusted figure 经调整的数字；调整后的数额 V^I/nuy  
adjusted liabilities 经调整的负债；调整后的负债 7[BL 1HI*  
adjusted loss 经调整的亏损；调整后的亏损 }G+A_HF ^  
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 (Fzh1#  
adjusted profit 经调整的利润；调整后的利润 j7#GqVS'  
adjusted surplus 经调整的盈余额；调整后的盈余额 h(Ed%  
adjusted value 经调整的价值；调整后的价值 %uVJLz  
adjustment 调整；修订；理算〔保险〕 X3{1DY3@u  
adjustment centre 调剂中心 ACO4u<M)  
adjustment lag 调整过程的时间差距；调整时差 2j7d$y*'  
adjustment mechanism 调整机制 b',bi.FH  
adjustment of loss 亏损调整 WgJAr73 l  
adjustment process 调整过程；调整程序 qLi9ym, ]  
adjustment range 调整幅度 ""3m!qn#  
administered exchange rate 受管制汇率 $sF#Na4^