[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: $HV`bJ5!L*  
kk aS&r>  
A share Ａ股；甲类股份 ))uki*UNK  
abatement of tax 减税；减扣免税额 %UCu
I9  
ABN AMRO Bank N.V. 荷兰银行 !r+S
E  
above-the-line expenditure 线上项目支出；经常预算支出 , ins/-3  
above-the-line receipt 线上项目收入；经常预算收入 7[(<t +  
ABSA Asia Limited 南非联合亚洲有限公司 </qli-fXB}  
absolute change 绝对数值变更 MG$Df$R  
absolute expenditure 实际开支 lAx8m't}6  
absolute guideline figure 绝对准则数字 h>n<5{zqM  
absolute interest 绝对权益 QkY;O
<Y_  
absolute order of discharge 绝对破产解除令 wdEQB-d
A  
absolute profit margin 绝对利润幅度 xx,|n  
absolute value 实值；绝对值 $9<P3J 1  
absolutely vested interest 绝对既得权益 PL
7_j  
absorbed cost 已吸收成本；已分摊成本 vrXNa8,L  
absorption 吸收；分摊；合并 QBTjiaYGa'  
absorption rate 吸收率；摊配率；分摊率 y!kM#DC^  
ACB Finance Limited 亚洲商业财务有限公司 }_cX" s  
acceptable form of reciprocity 合理的互惠条件 [1.>9ngj  
acceptable rate 适当利率；适当汇率 Fx@@.O6  
acceptance agreement 承兑协议 /Y*6mQ:  
acceptance for honour 参加承兑 Ga$EM  
acceptor 承兑人；接受人；受票人 K$~Ja  
acceptor for honour 参加承兑人 B6]M\4v  
accident insurance 意外保险 9'h4QF+Y  
Accident Insurance Association of Hong Kong 香港意外保险公会 UC?i>HsJrX  
accident insurance scheme 意外保险计划 3?yq*uE}  
accident year basis 意外年度基准 @4j!M1}4  
accommodation 通融；贷款 |FZIUS{]  
accommodation bill 通融票据；空头票据 'U4@Sax,  
accommodation party 汇票代发人 = k>ygD_  
account balance 帐户余额；帐户结余 qISzn04  
account book 帐簿 )Jd{WC.  
account collected in advance 预收款项 7f q\ H{  
account current book 往来帐簿 OeY+Yt0  
account of after-acquired property 事后取得的财产报告 O:te;l QK  
account of defaulter 拖欠帐目 ?1/wl;=fm  
account payable 应付帐款
_iW-i  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7a'@NgiGg  
account receivable 应收帐款 +L<x0-&  
account receivable report 应收帐款报表 t+O7dZt%r  
account statement 结单；帐单；会计财务报表 e{`Dv
fY21  
account title 帐户名称；会计科目 y ;T=u(}  
accountant's report 会计师报告 h%(0|  
Accountant's Report Rules 会计师报告规则 oA
$]%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 o`ijdg!5qG  
Accounting Arrangements 《会计安排》 YDo,9  
accounting basis 会计基础 -nC!kpo  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~JxAo\2i  
Accounting Circular 《会计通告》 5SmgE2}  
accounting class 会计类别 isV9nWo$  
accounting date 记帐日期；会计结算日期 <LOas$
 
accounting for money 款项核算 bY7~b/  
Accounting Officer 会计主任 7%Ii:5Bp  
accounting period 会计报告期；会计期  Q~AK0W  
accounting policy 会计政策；会计方针 *heX[D &>)  
accounting practice 会计惯例 zu|=1C#5h  
accounting principle 会计准则 [[9XqD]  
accounting record 会计记录 =[V  
accounting report 会计报告 A+1>n^^_<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <{b#nPc!,#  
Accounting Society of China 中国会计学会 N"#=Q=)x  
accounting statement 会计报表 CGN:=D<  
accounting system 会计制度；会计系统 5_ioJ  
accounting transaction 会计事项；帐务交易 U4$CkTe2Y  
accounting treatment 会计处理 E7UYJ)6]  
accounting year 会计年度 :p,DAt}  
accretion 增值；添加 Y'%k
G5nF  
accrual 应计项目；应累算数目 ] R  s  
accrual basis 应计制；权责发生制 S ej\Gt  
accrual basis accounting 应计制会计；权责发生制会计 YkbZ 2J*-  
accrue 应累算；应计 \hT=U*dMR  
accrued benefit 应累算利益 yu]nK-Y7S  
accrued charges 应计费用 Af_yb`W?  
accrued cumulative preference share dividend 应累算的累积优先股股息 ImVHX~qHJ  
accrued expenses 应累算费用 h$eVhN&Vv  
accrued interest payable 应付利息；应计未付利息 7BDoF!kCx  
accrued interest receivable 应收利息；应计未收利息 mBZg(TY  
accrued right 累算权益 pUXszPf  
accruing profit 应累算的利润 p-;I"
uKv  
accumulated fiscal reserve 累积财政储备 J`4{O:{ 4  
accumulated profit 累积利润；滚存溢利 nP
S:T|*G  
accumulated reserve 累积储备 L=. "<,\  
accumulation of surplus income 累积收益盈余 @G;\gJT*  
acquired assets 既得资产 &fYV FRVkq  
acquisition 收购；购置；取得 *ioVLt,:R  
acquisition cost 购置成本 vD*9b.*  
acquisition expenses 购置费用 W6[# q%o  
acquisition of 100% interest 收购全部股权 b];? tP  
acquisition of control 取得控制权 B'"RKs]  
acquisition of fixed assets 购置固定资产 c-{;P>L  
acquisition of shell “买壳” juc;]CHt'  
acquisition price 收购价 )w3HC($g  
act of God 天灾 9F^rXY.  
acting partner 执事合伙人 C0@[4a$8f  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (77EZ07%  
active partner 积极参与的合伙人 &;O)Dw  
active trading 交投活跃 96$qH{]Ap  
actual circulation 实际流通 p&~= rp`E  
actual cost 实际成本 zgh~P^Z  
actual expenditure 实际开支；实际支出 IJt8* cw  
actual income 实际入息；实际收入；实际收益 nY[]k p@  
actual market 现货市场 F ak"u'~  
actual price 现货价；实际价格 2XN];,{  
actual profit 实际利润 EsR$H2"  
actual quotation 实盘；实际价位；实际报价 9s}y*Vp  
actual year basis 按实际年度计算 ^7 oXJu=  
actuals 实货 "dO>P*k,  
actuarial investigation 精算调查 CnA
0 ^JX  
actuarial principle 精算原则 6
#rj3^]  
actuarial report 精算师报告 S=bdue  
Actuarial Society of Hong Kong 香港精算学会 NlnmeTLO5  
actuarial valuation 精算师估值 ] oh.w  
actuary 精算师 ADQ#qA,/  
ad referendum agreement 暂定协议；有待覆核的协定 4dwG
6-  
ad valorem duty 从价税；按值征税 ,B=;NKo  
ad valorem duty system 从价税制 R%Y#vUmBV{  
ad valorem fee 从价费 O$Z<R:vVA  
ad valorem tariff 从价关税 T@ecWRro  
additional allowance 额外免税额 7CKh?>  
additional amount for unexpired risk 未过期风险的额外款额 oI6l`K$  
additional assessable profit 补加应评税利润 A!&hjV`  
additional assessment 补加评税 [Q=NGHB1/  
additional commitment 额外承担 }L1-2  
additional commitment vote 额外承担拨款 f*}H4H EO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >(aGk{e1  
additional dependent parent allowance 供养父母额外免税额 =(x W7Pt~  
additional provision 额外拨款 `Ko6;s#  
additional stamp duty 附加印花税 jK{)gO  
additional tax 补加税罚款；补加税款 UFox
v)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k5%:L2FO  
adjudged bankrupt 被裁定破产 J|z>5Z  
adjudicated bankrupt 裁定破产人 s28rj6q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gVs8W3GW  
adjudication of bankruptcy 裁定破产；宣告破产 JWuF ?<+k  
adjudication of insolvency 裁定无力偿还债务 9<ev]XaSl  
adjusted actual 经调整的实数；调整后的实数 uS%Y$ v  
adjusted current assets 经调整的流动资产；调整后的流动资产 wwtk6;8@  
adjusted figure 经调整的数字；调整后的数额 8=#J:LeXj  
adjusted liabilities 经调整的负债；调整后的负债 LK'|sO>|  
adjusted loss 经调整的亏损；调整后的亏损 -8]M ,,?  
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 `f9I#B  
adjusted profit 经调整的利润；调整后的利润 ' N@1+v=  
adjusted surplus 经调整的盈余额；调整后的盈余额 itmdY!;<  
adjusted value 经调整的价值；调整后的价值 P,ox))+6  
adjustment 调整；修订；理算〔保险〕 '<35XjW  
adjustment centre 调剂中心 &!lGx7zf  
adjustment lag 调整过程的时间差距；调整时差 M@n9i@UsO  
adjustment mechanism 调整机制 ^\X-eeA  
adjustment of loss 亏损调整 n2JwZ?  
adjustment process 调整过程；调整程序 xgi/,Nk '  
adjustment range 调整幅度 wlM"Zt  
administered exchange rate 受管制汇率 +H7lkbW