[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: # *\PU  
6zyozJA  
A share Ａ股；甲类股份 `6UW?1_Z5  
abatement of tax 减税；减扣免税额 0LxA+  
ABN AMRO Bank N.V. 荷兰银行 qW),)i  
above-the-line expenditure 线上项目支出；经常预算支出 gg5`\}  
above-the-line receipt 线上项目收入；经常预算收入 \07 s'W U  
ABSA Asia Limited 南非联合亚洲有限公司 /z6NJ2jb  
absolute change 绝对数值变更 R(3V !ph  
absolute expenditure 实际开支 2Ui)'0  
absolute guideline figure 绝对准则数字 w<5w?nP+Oh  
absolute interest 绝对权益 oMcX{v^"  
absolute order of discharge 绝对破产解除令 +.
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absolute profit margin 绝对利润幅度 9;kWuP>k4u  
absolute value 实值；绝对值 zf#V89!]C"  
absolutely vested interest 绝对既得权益 wOINcEdx  
absorbed cost 已吸收成本；已分摊成本 B2VUH..am  
absorption 吸收；分摊；合并 IeE+h-3p  
absorption rate 吸收率；摊配率；分摊率 \#  
ACB Finance Limited 亚洲商业财务有限公司 87y$=eZ  
acceptable form of reciprocity 合理的互惠条件 SI U"cO4  
acceptable rate 适当利率；适当汇率 JQ!D8Ut  
acceptance agreement 承兑协议 J7$5<  
acceptance for honour 参加承兑 #BF(#1:  
acceptor 承兑人；接受人；受票人 8z\WyDz  
acceptor for honour 参加承兑人 \3Ys8umKq  
accident insurance 意外保险 _<&IpT{w+  
Accident Insurance Association of Hong Kong 香港意外保险公会 pz~AsF  
accident insurance scheme 意外保险计划 "@DCQ  
accident year basis 意外年度基准 x-Yt@}6mvl  
accommodation 通融；贷款 Jt@7y"<  
accommodation bill 通融票据；空头票据 &H<-joZ)Z\  
accommodation party 汇票代发人 oljl&tuQy  
account balance 帐户余额；帐户结余 }fUV*U:
3  
account book 帐簿 }B^KV#_{S  
account collected in advance 预收款项 'Q?nU^:F#  
account current book 往来帐簿 >(p "!  
account of after-acquired property 事后取得的财产报告 ^!!@O91T  
account of defaulter 拖欠帐目 -7>vh|3
 
account payable 应付帐款 8g^OXZ   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J8~3LE )G  
account receivable 应收帐款 ZI-)'  
account receivable report 应收帐款报表 UPA))Iv>  
account statement 结单；帐单；会计财务报表 9["yL{IPe  
account title 帐户名称；会计科目 -(@dMY  
accountant's report 会计师报告 K'7i$bl%  
Accountant's Report Rules 会计师报告规则 >?'cZTNk]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 JmtU>2z\
 
Accounting Arrangements 《会计安排》
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accounting basis 会计基础 8tY],  
accounting by Official Receiver 破产管理署署长呈交的帐目 Wl?*AlFlk  
Accounting Circular 《会计通告》 GjfY  
accounting class 会计类别 32:q'
 
accounting date 记帐日期；会计结算日期 G/bWn@  
accounting for money 款项核算 wqK>=Ri_  
Accounting Officer 会计主任 P1
0`X&  
accounting period 会计报告期；会计期 k5P&F  
accounting policy 会计政策；会计方针 _\1wLcFj  
accounting practice 会计惯例 JIQS'
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accounting principle 会计准则 ;XRLp:y  
accounting record 会计记录 *4dA(N\k"  
accounting report 会计报告 SzMh}xDh2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @I_A\ U{  
Accounting Society of China 中国会计学会 VrrCW/o  
accounting statement 会计报表 25o + ?Y<  
accounting system 会计制度；会计系统 &Dgho  
accounting transaction 会计事项；帐务交易 7_?:R2]n  
accounting treatment 会计处理 g< M\zD  
accounting year 会计年度 4hr;k0sD  
accretion 增值；添加 bo4 :|Z  
accrual 应计项目；应累算数目 ZjF$zVk  
accrual basis 应计制；权责发生制 p9y "0A|  
accrual basis accounting 应计制会计；权责发生制会计 IF(W[J  
accrue 应累算；应计 }b\e2ZK  
accrued benefit 应累算利益 FDkRfhK  
accrued charges 应计费用 dc|"34;^"  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ky[/7S5E  
accrued expenses 应累算费用 ck){N ?y  
accrued interest payable 应付利息；应计未付利息 4t|ril``]  
accrued interest receivable 应收利息；应计未收利息 pJ;J>7Gt  
accrued right 累算权益 x~?,
Wv|cm  
accruing profit 应累算的利润 4w}\2&=  
accumulated fiscal reserve 累积财政储备 .R#p<"$I  
accumulated profit 累积利润；滚存溢利 y4tM0h  
accumulated reserve 累积储备 6Y>MW 4q  
accumulation of surplus income 累积收益盈余
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a  
acquired assets 既得资产 !vHnMY~AG  
acquisition 收购；购置；取得 ?kI-o0@O.  
acquisition cost 购置成本 {Nuwz|Ci  
acquisition expenses 购置费用 l`UJHX  
acquisition of 100% interest 收购全部股权 k3da*vwE  
acquisition of control 取得控制权 _>9|"seR  
acquisition of fixed assets 购置固定资产 FVPhk2  
acquisition of shell “买壳” C7dy{:y`  
acquisition price 收购价 Zz'(!h Uy  
act of God 天灾 BuCU_/H  
acting partner 执事合伙人 ;e_dk4_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 V7G?i\>  
active partner 积极参与的合伙人 >k,bHGj?  
active trading 交投活跃 !h4S`2oZ/  
actual circulation 实际流通 H[wJ; l  
actual cost 实际成本 #'^!@+)  
actual expenditure 实际开支；实际支出 W/<]mm~95  
actual income 实际入息；实际收入；实际收益 tO~D A >R  
actual market 现货市场 fIu5d6;'  
actual price 现货价；实际价格 DN2K4%cM%'  
actual profit 实际利润 r :{2}nE  
actual quotation 实盘；实际价位；实际报价 'ejuzE9  
actual year basis 按实际年度计算 Z3<>Z\6D  
actuals 实货 E ~<SEA  
actuarial investigation 精算调查 ;nyV)+t+a  
actuarial principle 精算原则 b8P/9D7K?  
actuarial report 精算师报告 s^TF+d?B  
Actuarial Society of Hong Kong 香港精算学会 ]tA39JK-i  
actuarial valuation 精算师估值 o7i/~JkTP  
actuary 精算师 *6sB$E_y  
ad referendum agreement 暂定协议；有待覆核的协定 `C%,Nj   
ad valorem duty 从价税；按值征税 \K
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ad valorem duty system 从价税制 OkGg4X|9  
ad valorem fee 从价费 M
CD]
n  
ad valorem tariff 从价关税 &PI}o  
additional allowance 额外免税额 (cAv :EKpo  
additional amount for unexpired risk 未过期风险的额外款额 DmEmv/N=  
additional assessable profit 补加应评税利润 Oh9wBV  
additional assessment 补加评税 . Qg!_C  
additional commitment 额外承担 i[`nu#n/  
additional commitment vote 额外承担拨款 TviC1 {2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Tw/kD)u{  
additional dependent parent allowance 供养父母额外免税额 UK*+EEv  
additional provision 额外拨款 C'4u+raq  
additional stamp duty 附加印花税 D|/Azy.[  
additional tax 补加税罚款；补加税款 <mjH#aSy  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *[*LtyCQt4  
adjudged bankrupt 被裁定破产 {" ;5n7<<)  
adjudicated bankrupt 裁定破产人 _v{,vLH  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .'mmn5E  
adjudication of bankruptcy 裁定破产；宣告破产 "%dWBvuO  
adjudication of insolvency 裁定无力偿还债务 VQ5
T$,&  
adjusted actual 经调整的实数；调整后的实数 bA
ms-cXm  
adjusted current assets 经调整的流动资产；调整后的流动资产 -l8n0P1+  
adjusted figure 经调整的数字；调整后的数额 }`&#{>]2  
adjusted liabilities 经调整的负债；调整后的负债 [X0Wfb}{  
adjusted loss 经调整的亏损；调整后的亏损 Ap9CQ h=!  
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 Vh$~]>t:f  
adjusted profit 经调整的利润；调整后的利润 ?`V%[~4_I  
adjusted surplus 经调整的盈余额；调整后的盈余额 rVd(H  
adjusted value 经调整的价值；调整后的价值 3Wxl7"!x m  
adjustment 调整；修订；理算〔保险〕 $%ZEP>]  
adjustment centre 调剂中心 rQg7r>%Q  
adjustment lag 调整过程的时间差距；调整时差  yS p]+  
adjustment mechanism 调整机制 A^ $9[_  
adjustment of loss 亏损调整 zB/$*Hd  
adjustment process 调整过程；调整程序 "(5A5>  
adjustment range 调整幅度 u`dWU}m)  
administered exchange rate 受管制汇率 3C 84b/A