[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: hQFF%xl  
^q@6((O  
A share Ａ股；甲类股份 ^Gt9.  
abatement of tax 减税；减扣免税额 VV%Q "0\  
ABN AMRO Bank N.V. 荷兰银行 MJ%gF=$X  
above-the-line expenditure 线上项目支出；经常预算支出 {=Y3[  
above-the-line receipt 线上项目收入；经常预算收入 HLruZyN4  
ABSA Asia Limited 南非联合亚洲有限公司 WGC
'k s ^  
absolute change 绝对数值变更 Jx-dWfe  
absolute expenditure 实际开支 "Vw;y+F}  
absolute guideline figure 绝对准则数字 }i\U,mH0_&  
absolute interest 绝对权益 .I1k+   
absolute order of discharge 绝对破产解除令 wF\5 X  
absolute profit margin 绝对利润幅度 q\I2lZ  
absolute value 实值；绝对值 97L|IZ s)  
absolutely vested interest 绝对既得权益 s0/
[mAY  
absorbed cost 已吸收成本；已分摊成本 .$s>b#mO  
absorption 吸收；分摊；合并 [m+):q^  
absorption rate 吸收率；摊配率；分摊率 N5%Cwl6i  
ACB Finance Limited 亚洲商业财务有限公司 <q<kqy5s-R  
acceptable form of reciprocity 合理的互惠条件 gQ8FjL6?  
acceptable rate 适当利率；适当汇率 jjTb:Z=.'  
acceptance agreement 承兑协议 S +mM S  
acceptance for honour 参加承兑 >I&'Rj&Mc  
acceptor 承兑人；接受人；受票人 (imaL,M-D  
acceptor for honour 参加承兑人 ~L55l2u7  
accident insurance 意外保险 g
=q1@)  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,T<q"d7-#  
accident insurance scheme 意外保险计划 wBaIN]Y,  
accident year basis 意外年度基准 r,FPTf  
accommodation 通融；贷款 R4x!b`:i  
accommodation bill 通融票据；空头票据 :Y\!~J3W  
accommodation party 汇票代发人 []#>r k~  
account balance 帐户余额；帐户结余 EW}7T3g  
account book 帐簿 N#!**Q 0  
account collected in advance 预收款项 %+F%C=GqI  
account current book 往来帐簿 J6s@}@R1  
account of after-acquired property 事后取得的财产报告 6_
vhBYLf  
account of defaulter 拖欠帐目 i7#PYt  
account payable 应付帐款 k&dLg5O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >anq1Kf  
account receivable 应收帐款 .9'bi#:Cw  
account receivable report 应收帐款报表 P r_$%x9D  
account statement 结单；帐单；会计财务报表 Dqz9NB  
account title 帐户名称；会计科目 WNo",Vc  
accountant's report 会计师报告 Kx<T;iJ}  
Accountant's Report Rules 会计师报告规则 mQiVTIP3[O  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >x0)  
Accounting Arrangements 《会计安排》
(t%+Z"j  
accounting basis 会计基础 ?VCM@{9  
accounting by Official Receiver 破产管理署署长呈交的帐目 q8-*3
K  
Accounting Circular 《会计通告》 K H&o`U(}  
accounting class 会计类别 {S*:pG:+q  
accounting date 记帐日期；会计结算日期 M"l<::z  
accounting for money 款项核算 YuVg/ '=  
Accounting Officer 会计主任 E2%{?o  
accounting period 会计报告期；会计期 0[
QVU,]<  
accounting policy 会计政策；会计方针 &E+2  
accounting practice 会计惯例 j7u\.xu9  
accounting principle 会计准则 M s5L7S  
accounting record 会计记录 miv)R   
accounting report 会计报告 Du7DMo=l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 EDAVU  
Accounting Society of China 中国会计学会 3^x C
=++  
accounting statement 会计报表 2J0N]`|)  
accounting system 会计制度；会计系统 H7&bUt/  
accounting transaction 会计事项；帐务交易 Vh o3I[C  
accounting treatment 会计处理 s^ 6"qhTa  
accounting year 会计年度 bzh`s<+  
accretion 增值；添加 b$O1I[o  
accrual 应计项目；应累算数目 f;Uf=.#F  
accrual basis 应计制；权责发生制
+GDT@,/  
accrual basis accounting 应计制会计；权责发生制会计 DuzJQSv  
accrue 应累算；应计 trAIh}Dj  
accrued benefit 应累算利益 KDUa0$"  
accrued charges 应计费用 ,{rm< M.)  
accrued cumulative preference share dividend 应累算的累积优先股股息 pjaDtNb  
accrued expenses 应累算费用 g2t'u4>  
accrued interest payable 应付利息；应计未付利息 =bDy :yY}  
accrued interest receivable 应收利息；应计未收利息 ZL{\M|@jz  
accrued right 累算权益 HAOl&\)7"_  
accruing profit 应累算的利润 8O='Q-&8  
accumulated fiscal reserve 累积财政储备 )xP
fz  
accumulated profit 累积利润；滚存溢利 l:?w{'i$  
accumulated reserve 累积储备 %V2A}78  
accumulation of surplus income 累积收益盈余 ~o?(O1QY  
acquired assets 既得资产 nPh|rW=  
acquisition 收购；购置；取得 t;2\(_A  
acquisition cost 购置成本 QO|roE  
acquisition expenses 购置费用 Kp.d#W_TX
 
acquisition of 100% interest 收购全部股权 KMo]J1o  
acquisition of control 取得控制权 }k7t#O  
acquisition of fixed assets 购置固定资产 ,rZp(moj  
acquisition of shell “买壳” y)%CNH)*
x  
acquisition price 收购价 6Rcl HU  
act of God 天灾 !\RBOdw C  
acting partner 执事合伙人 J g:%|g  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^w1&A3=6  
active partner 积极参与的合伙人 kl/eJN'S  
active trading 交投活跃 N# ?}r>W3  
actual circulation 实际流通 5S&'O4yz^  
actual cost 实际成本 m?4L
>'  
actual expenditure 实际开支；实际支出 )!tqock*v  
actual income 实际入息；实际收入；实际收益 5l]G1+  
actual market 现货市场 P9/Bc^5'  
actual price 现货价；实际价格 QgZ`~  
actual profit 实际利润 @_ Q  
actual quotation 实盘；实际价位；实际报价 g$P<`.  
actual year basis 按实际年度计算 Rx\.x? &  
actuals 实货 %n7Y5|Uh  
actuarial investigation 精算调查 QhqXd  
actuarial principle 精算原则 +?I1Og  
actuarial report 精算师报告 +&j&es  
Actuarial Society of Hong Kong 香港精算学会 p A|Z%aL  
actuarial valuation 精算师估值 AXmW7/Sj"  
actuary 精算师 6~#$bp^-  
ad referendum agreement 暂定协议；有待覆核的协定 g82_KUkB  
ad valorem duty 从价税；按值征税 RD1N@sHDKc  
ad valorem duty system 从价税制 k_$9cVA  
ad valorem fee 从价费 =!pfgE  
ad valorem tariff 从价关税 6&Al9+$  
additional allowance 额外免税额 eq<giHJM  
additional amount for unexpired risk 未过期风险的额外款额 1+0DTqWz  
additional assessable profit 补加应评税利润 N%:)MT,&g  
additional assessment 补加评税 :p6.v>s8  
additional commitment 额外承担 /-_<RQ  
additional commitment vote 额外承担拨款 s1/:Ts[3i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9"%ot=)  
additional dependent parent allowance 供养父母额外免税额 PX%Y$`  
additional provision 额外拨款 :j=/>d],%  
additional stamp duty 附加印花税 =%UX"K`  
additional tax 补加税罚款；补加税款 e.<y-b
?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2S`D7R#6s  
adjudged bankrupt 被裁定破产 UCv9G/$  
adjudicated bankrupt 裁定破产人 #^Io9dAh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费  | D?lF  
adjudication of bankruptcy 裁定破产；宣告破产 
t(,_  
adjudication of insolvency 裁定无力偿还债务 _#2AdhCu  
adjusted actual 经调整的实数；调整后的实数 9N?BWv}  
adjusted current assets 经调整的流动资产；调整后的流动资产 FSp57W$  
adjusted figure 经调整的数字；调整后的数额 Q:/BC= ~  
adjusted liabilities 经调整的负债；调整后的负债 EP;TfWc}1  
adjusted loss 经调整的亏损；调整后的亏损 /N'|Vs,X  
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 6,D)o/_  
adjusted profit 经调整的利润；调整后的利润 :vqfWK6mv  
adjusted surplus 经调整的盈余额；调整后的盈余额 E}*   
adjusted value 经调整的价值；调整后的价值 G{8>
 
adjustment 调整；修订；理算〔保险〕 lN<,<'&^.  
adjustment centre 调剂中心 HRPNZ!B  
adjustment lag 调整过程的时间差距；调整时差 [nBd
q"K  
adjustment mechanism 调整机制 GG KD8'j]  
adjustment of loss 亏损调整 K:i{us`  
adjustment process 调整过程；调整程序 $d[xSwang  
adjustment range 调整幅度 Ki"o0u  
administered exchange rate 受管制汇率 +
/L "A