[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: ,Z*&QR  
.Qk T-12  
A share Ａ股；甲类股份 5r)ndW,aN  
abatement of tax 减税；减扣免税额 I^S gWC  
ABN AMRO Bank N.V. 荷兰银行 tb36c<U-  
above-the-line expenditure 线上项目支出；经常预算支出 KSkT6_<  
above-the-line receipt 线上项目收入；经常预算收入 C$?gt-tJ'  
ABSA Asia Limited 南非联合亚洲有限公司 k?]`PUrV  
absolute change 绝对数值变更 v,bCj6  
absolute expenditure 实际开支 Ahl-EVIr<  
absolute guideline figure 绝对准则数字 mU@pRjq=  
absolute interest 绝对权益 B8A-|S!,U  
absolute order of discharge 绝对破产解除令 8h"Val|qP  
absolute profit margin 绝对利润幅度 Aiyx!Q6vT  
absolute value 实值；绝对值 nk=+6r6  
absolutely vested interest 绝对既得权益 ;PM(q<@\  
absorbed cost 已吸收成本；已分摊成本 \Gm$hTvB&  
absorption 吸收；分摊；合并 C#<b7iMg  
absorption rate 吸收率；摊配率；分摊率 0?c2= Y  
ACB Finance Limited 亚洲商业财务有限公司 Bv-|#sdxm  
acceptable form of reciprocity 合理的互惠条件 F[am2[/<A  
acceptable rate 适当利率；适当汇率 Wk<heF  
acceptance agreement 承兑协议 tNpBRk(}  
acceptance for honour 参加承兑 LB9D6,*t  
acceptor 承兑人；接受人；受票人 rywui10x*  
acceptor for honour 参加承兑人 ]mIcK  
accident insurance 意外保险 _v=S4A#tF  
Accident Insurance Association of Hong Kong 香港意外保险公会 /bm2v;  
accident insurance scheme 意外保险计划 O_=2{k~s0  
accident year basis 意外年度基准 lGoP(ki  
accommodation 通融；贷款 iM \3~3'  
accommodation bill 通融票据；空头票据 Aw?i6d  
accommodation party 汇票代发人 rdj_3Utv  
account balance 帐户余额；帐户结余 M9[52D!{  
account book 帐簿 {
"kEu  
account collected in advance 预收款项 8w4-Ud*$i  
account current book 往来帐簿 s"OP[YEke/  
account of after-acquired property 事后取得的财产报告 1f}YKT  
account of defaulter 拖欠帐目 287g 5  
account payable 应付帐款  9t$#!2z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 q|7i6jq\*R  
account receivable 应收帐款 wPr9N}rf  
account receivable report 应收帐款报表 r_
R(kns  
account statement 结单；帐单；会计财务报表 |h^[/  
account title 帐户名称；会计科目 #3VOC#.  
accountant's report 会计师报告 B'NtG84  
Accountant's Report Rules 会计师报告规则 t+ 9[ki  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5;v_?M!UCK  
Accounting Arrangements 《会计安排》 ^Pwtu  
accounting basis 会计基础 FS'|e?WU  
accounting by Official Receiver 破产管理署署长呈交的帐目 /H (55^EMZ  
Accounting Circular 《会计通告》 2uSXC*Phz  
accounting class 会计类别 Tumv0=q4wd  
accounting date 记帐日期；会计结算日期 mYUR(*[  
accounting for money 款项核算 1R-1#<a>&  
Accounting Officer 会计主任 ;-0 d2Z  
accounting period 会计报告期；会计期 \p4>onGI  
accounting policy 会计政策；会计方针 1>yh`Bp\=  
accounting practice 会计惯例 Fal##6B  
accounting principle 会计准则 KUD.hK.  
accounting record 会计记录 (r6'q0[  
accounting report 会计报告 mV>l`&K=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P^3`znq{  
Accounting Society of China 中国会计学会 X&LaAqlSG  
accounting statement 会计报表 1j_gQ,'20  
accounting system 会计制度；会计系统 rtSG-_[i  
accounting transaction 会计事项；帐务交易 k3PFCl~e  
accounting treatment 会计处理 @GVONluyU`  
accounting year 会计年度 Wg5<@=x!G  
accretion 增值；添加 NZb}n`:  
accrual 应计项目；应累算数目 60\`TsFobT  
accrual basis 应计制；权责发生制 42oW]b%P{;  
accrual basis accounting 应计制会计；权责发生制会计 `{KdmWhW  
accrue 应累算；应计 REg&[e+%  
accrued benefit 应累算利益 J#'8]p3E  
accrued charges 应计费用 @k-C>h()C  
accrued cumulative preference share dividend 应累算的累积优先股股息 OH >#f6`[  
accrued expenses 应累算费用 5FJ(x:k?z  
accrued interest payable 应付利息；应计未付利息 eIDrN%3  
accrued interest receivable 应收利息；应计未收利息 m{gw:69h  
accrued right 累算权益 Wa
5B ;X~  
accruing profit 应累算的利润 ROhhd.  
accumulated fiscal reserve 累积财政储备 {{r.?m#{  
accumulated profit 累积利润；滚存溢利 A+=K <e  
accumulated reserve 累积储备 En9>onJ  
accumulation of surplus income 累积收益盈余 XN^l*Q?3n  
acquired assets 既得资产 Zxw cqN  
acquisition 收购；购置；取得 PyoIhe&ep  
acquisition cost 购置成本 d=nv61]  
acquisition expenses 购置费用 y9Q#%a8V  
acquisition of 100% interest 收购全部股权 41v#|%\w  
acquisition of control 取得控制权 Jn&^5,J]F8  
acquisition of fixed assets 购置固定资产 Nov)'2g7G  
acquisition of shell “买壳” '" 4;;(  
acquisition price 收购价 Lcz`  
act of God 天灾 :Ahw{z`H#  
acting partner 执事合伙人 F~$ay@g  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /:;"rnvq  
active partner 积极参与的合伙人 ^'ws/(  
active trading 交投活跃 *Y':raP  
actual circulation 实际流通 \ z3>kvk  
actual cost 实际成本 cC *H.N  
actual expenditure 实际开支；实际支出 )Drif\FF)  
actual income 实际入息；实际收入；实际收益 ~H c5M5m  
actual market 现货市场 w{WEYS
 
actual price 现货价；实际价格 RsW
4 '5  
actual profit 实际利润 Ya&\b 6  
actual quotation 实盘；实际价位；实际报价 P:>]a$Is  
actual year basis 按实际年度计算 x~JOg57up  
actuals 实货 der\"?_.  
actuarial investigation 精算调查 ._q}lWT  
actuarial principle 精算原则 D0}r4eA  
actuarial report 精算师报告 udOdXz6K?  
Actuarial Society of Hong Kong 香港精算学会 FEO/RMh  
actuarial valuation 精算师估值 1)#dgsa  
actuary 精算师 n52Q-6H  
ad referendum agreement 暂定协议；有待覆核的协定 G ?Hx"3:?  
ad valorem duty 从价税；按值征税 CjGQ  
ad valorem duty system 从价税制 gW-mXb  
ad valorem fee 从价费 LP'wL6#  
ad valorem tariff 从价关税 7NRm\%^q  
additional allowance 额外免税额 /5Sd?pW;  
additional amount for unexpired risk 未过期风险的额外款额 &;naaV_2T  
additional assessable profit 补加应评税利润 CB0p2WS_  
additional assessment 补加评税 9$L 2a  
additional commitment 额外承担 UP7?9\  
additional commitment vote 额外承担拨款 9&
bJ]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >QdT7gB  
additional dependent parent allowance 供养父母额外免税额 bao"iv~z  
additional provision 额外拨款 DLN zH  
additional stamp duty 附加印花税 7]_zWx,r  
additional tax 补加税罚款；补加税款 RF= $SMTk  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 kEp{L  
adjudged bankrupt 被裁定破产 -wr_x<7  
adjudicated bankrupt 裁定破产人 Am|)\/K+Z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q*hXFayx  
adjudication of bankruptcy 裁定破产；宣告破产 uO)vGzt3^x  
adjudication of insolvency 裁定无力偿还债务 $)eS Gslz  
adjusted actual 经调整的实数；调整后的实数 z%1& t4$  
adjusted current assets 经调整的流动资产；调整后的流动资产 + {#L,0t  
adjusted figure 经调整的数字；调整后的数额 k;Fxr%  
adjusted liabilities 经调整的负债；调整后的负债 #;=sJ[m4  
adjusted loss 经调整的亏损；调整后的亏损 8#w%qij  
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 7&dK_x,a  
adjusted profit 经调整的利润；调整后的利润 I+,CiJ|4  
adjusted surplus 经调整的盈余额；调整后的盈余额 q+} \(|  
adjusted value 经调整的价值；调整后的价值 \ B'AXv6  
adjustment 调整；修订；理算〔保险〕 DkSs^ym  
adjustment centre 调剂中心 B1A:}#  
adjustment lag 调整过程的时间差距；调整时差 /P
xny3
 
adjustment mechanism 调整机制 1ASoH,D/  
adjustment of loss 亏损调整 [C\B2iU7_M  
adjustment process 调整过程；调整程序 ];'7~",Y  
adjustment range 调整幅度 -Jf}3$Ra  
administered exchange rate 受管制汇率 f40OVT
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