[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: IM% ,A5u  
d^=9YRc  
A share Ａ股；甲类股份 O1D|T"@  
abatement of tax 减税；减扣免税额 P_4E<"eK  
ABN AMRO Bank N.V. 荷兰银行 9X?RJ."J  
above-the-line expenditure 线上项目支出；经常预算支出 ,ZghV1z  
above-the-line receipt 线上项目收入；经常预算收入 6hM KAk  
ABSA Asia Limited 南非联合亚洲有限公司 2E8G5?qe)  
absolute change 绝对数值变更 ;j.-6#n  
absolute expenditure 实际开支 ph}%Ay$  
absolute guideline figure 绝对准则数字 ^@3,/dH1 t  
absolute interest 绝对权益 b'``0OB)  
absolute order of discharge 绝对破产解除令 fy]c=:EmD  
absolute profit margin 绝对利润幅度 6Df*wi!jI  
absolute value 实值；绝对值 k".kbwcaF  
absolutely vested interest 绝对既得权益 0kSM$D_  
absorbed cost 已吸收成本；已分摊成本 "OwK -  
absorption 吸收；分摊；合并 j7U&a}(  
absorption rate 吸收率；摊配率；分摊率 uu9IUqEq2  
ACB Finance Limited 亚洲商业财务有限公司 m]vS"AdX  
acceptable form of reciprocity 合理的互惠条件 Y[l<fbh(}  
acceptable rate 适当利率；适当汇率 "fr{:'HX  
acceptance agreement 承兑协议 (dZ]j){  
acceptance for honour 参加承兑 RIQ-mpg~(k  
acceptor 承兑人；接受人；受票人 3&>0'h  
acceptor for honour 参加承兑人 HKr}"`I.  
accident insurance 意外保险 [UXN= 76N  
Accident Insurance Association of Hong Kong 香港意外保险公会 >23$_'2  
accident insurance scheme 意外保险计划 ZNne
8  
accident year basis 意外年度基准 &r.M~k >  
accommodation 通融；贷款 J%-4ZB"  
accommodation bill 通融票据；空头票据 D Qz+t  
accommodation party 汇票代发人 YA@MLZm  
account balance 帐户余额；帐户结余 wZZ~!"
O&  
account book 帐簿 XmD(&3;v-  
account collected in advance 预收款项 IITUM)  
account current book 往来帐簿 _Dd>e=v  
account of after-acquired property 事后取得的财产报告 Ui!l3_O  
account of defaulter 拖欠帐目 51JB,}dGH}  
account payable 应付帐款 n\)1Bz  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `LNhamp  
account receivable 应收帐款 ~Th,<w*o  
account receivable report 应收帐款报表 pU9.#O  
account statement 结单；帐单；会计财务报表 ;W+8X-B  
account title 帐户名称；会计科目 zz[fkH3  
accountant's report 会计师报告 aW*k,\:e  
Accountant's Report Rules 会计师报告规则 ^D5Jqh)
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 { 1Y
@%e  
Accounting Arrangements 《会计安排》 S.4+tf7+  
accounting basis 会计基础 ,#FP]$FK  
accounting by Official Receiver 破产管理署署长呈交的帐目 PxgJ7d  
Accounting Circular 《会计通告》
'B{FR K  
accounting class 会计类别 4uzMO<  
accounting date 记帐日期；会计结算日期 D HT^.UM28  
accounting for money 款项核算 04jvrde8-O  
Accounting Officer 会计主任 I ^m  
accounting period 会计报告期；会计期 y myzbE  
accounting policy 会计政策；会计方针 (i
x .  
accounting practice 会计惯例 PcEE`.  
accounting principle 会计准则 t[J=8rhER  
accounting record 会计记录 f+Acs*.GQ  
accounting report 会计报告 }^iqhUvT F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9sT5l"?g  
Accounting Society of China 中国会计学会 ;:j1FOj  
accounting statement 会计报表 ;xe.0j0h  
accounting system 会计制度；会计系统 z4:<?K  
accounting transaction 会计事项；帐务交易 y/y~<-|<@  
accounting treatment 会计处理 \7i _2|w  
accounting year 会计年度 u1 L^INo/  
accretion 增值；添加 3ZI7;Gw  
accrual 应计项目；应累算数目 0W}qp?  
accrual basis 应计制；权责发生制 *Q^z4UY  
accrual basis accounting 应计制会计；权责发生制会计 =V]0G,,\  
accrue 应累算；应计 n Syq}Y3  
accrued benefit 应累算利益 R?O)vLmd  
accrued charges 应计费用 }a$.ngP  
accrued cumulative preference share dividend 应累算的累积优先股股息 '
Zp{  
accrued expenses 应累算费用 BH1h2OEe#  
accrued interest payable 应付利息；应计未付利息 y7M{L8{0  
accrued interest receivable 应收利息；应计未收利息 \OA{&G.  
accrued right 累算权益 l>}f{az-T  
accruing profit 应累算的利润 dgF%&*Il]O  
accumulated fiscal reserve 累积财政储备 HB8s[]A:D  
accumulated profit 累积利润；滚存溢利 gr*CN<   
accumulated reserve 累积储备 O`c50yY  
accumulation of surplus income 累积收益盈余 itP`{[  
acquired assets 既得资产 IO)#O<  
acquisition 收购；购置；取得 _yv#v_Z  
acquisition cost 购置成本 xy[#LX)RW  
acquisition expenses 购置费用 /V:9*C  
acquisition of 100% interest 收购全部股权 z' "7zLQ  
acquisition of control 取得控制权 zk FX[-'O  
acquisition of fixed assets 购置固定资产 #G77q$  
acquisition of shell “买壳” =&}_bd/]  
acquisition price 收购价 Z;Hkx1  
act of God 天灾 WA8<:#{e  
acting partner 执事合伙人 /7 Tm2Vj8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 OQ&N]P2p  
active partner 积极参与的合伙人 VFL^-tXnA^  
active trading 交投活跃 \~ChbPnc  
actual circulation 实际流通 Ha`N   
actual cost 实际成本 ^sD M>OHp  
actual expenditure 实际开支；实际支出 4MzQH-U>/  
actual income 实际入息；实际收入；实际收益 +Cw_qS"=  
actual market 现货市场 \]V:>=ry>  
actual price 现货价；实际价格 RkYn6  
actual profit 实际利润 )pH
+ibR  
actual quotation 实盘；实际价位；实际报价 RyJy%|\-S  
actual year basis 按实际年度计算 HCs^? s8Pp  
actuals 实货 `SFeln{1B  
actuarial investigation 精算调查 (c(F1=K  
actuarial principle 精算原则 h6 {vbYj  
actuarial report 精算师报告 Bz/Vzc(  
Actuarial Society of Hong Kong 香港精算学会 3T)rJEN A  
actuarial valuation 精算师估值 -!Myw&*\V  
actuary 精算师 %hsCB .r>|  
ad referendum agreement 暂定协议；有待覆核的协定 Ev5~= ]  
ad valorem duty 从价税；按值征税 ki9&AFs2X  
ad valorem duty system 从价税制 N $) G8  
ad valorem fee 从价费 l~rj7f;  
ad valorem tariff 从价关税 aDKb78 1d  
additional allowance 额外免税额 8|i'~B FHs  
additional amount for unexpired risk 未过期风险的额外款额 . ,^WCyvq  
additional assessable profit 补加应评税利润 sQa;l]O:NC  
additional assessment 补加评税 ?eIb7O  
additional commitment 额外承担 v.Ba  
additional commitment vote 额外承担拨款 {*7MT}{(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V:kRr cX  
additional dependent parent allowance 供养父母额外免税额 =0
=#M( w  
additional provision 额外拨款 1.cP3kl  
additional stamp duty 附加印花税 E$)|Kv^  
additional tax 补加税罚款；补加税款 bV8+Eu  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
v_!6S|  
adjudged bankrupt 被裁定破产 0N,<v7PX  
adjudicated bankrupt 裁定破产人 /l*v *tl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 eWcqf/4?"  
adjudication of bankruptcy 裁定破产；宣告破产 ,Z@#( =f  
adjudication of insolvency 裁定无力偿还债务 il5C9ql$  
adjusted actual 经调整的实数；调整后的实数 .>B'oD  
adjusted current assets 经调整的流动资产；调整后的流动资产 NUFz'MPv  
adjusted figure 经调整的数字；调整后的数额 \X8b!41  
adjusted liabilities 经调整的负债；调整后的负债 ST*h{:u&A  
adjusted loss 经调整的亏损；调整后的亏损 N-M.O:p  
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
kh W.  
adjusted profit 经调整的利润；调整后的利润 $N=&D_Q  
adjusted surplus 经调整的盈余额；调整后的盈余额 E5&Z={  
adjusted value 经调整的价值；调整后的价值 r)iEtT!p*  
adjustment 调整；修订；理算〔保险〕 KNx/1lf  
adjustment centre 调剂中心 fCr2'+O"b  
adjustment lag 调整过程的时间差距；调整时差 tK%ie
\  
adjustment mechanism 调整机制 j>\c >U  
adjustment of loss 亏损调整 /MF 7ZvN.  
adjustment process 调整过程；调整程序 qT$k%(  
adjustment range 调整幅度 UX)GA[WI  
administered exchange rate 受管制汇率 z'q~%1t