[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: v )2M1  
Rq[ M29  
A share Ａ股；甲类股份 Me6+~"am/  
abatement of tax 减税；减扣免税额 rQ=,y>-*  
ABN AMRO Bank N.V. 荷兰银行 u_7~TE3W  
above-the-line expenditure 线上项目支出；经常预算支出 >DPB!XA3  
above-the-line receipt 线上项目收入；经常预算收入 cUDoN`fSl,  
ABSA Asia Limited 南非联合亚洲有限公司 %Th>C2\  
absolute change 绝对数值变更 Yq(G;mjM  
absolute expenditure 实际开支 nenU)*o  
absolute guideline figure 绝对准则数字 ;Ag 3c+  
absolute interest 绝对权益 _-5,zPR  
absolute order of discharge 绝对破产解除令 7Sz?S_N/j  
absolute profit margin 绝对利润幅度 3s"0SLS4  
absolute value 实值；绝对值 tK k#LWB  
absolutely vested interest 绝对既得权益 %F kMv  
absorbed cost 已吸收成本；已分摊成本 | Yq$sU  
absorption 吸收；分摊；合并 &K/Fy
Y5  
absorption rate 吸收率；摊配率；分摊率 p$ bnK]  
ACB Finance Limited 亚洲商业财务有限公司  :ujCr.  
acceptable form of reciprocity 合理的互惠条件 9<Kj6t_  
acceptable rate 适当利率；适当汇率 JsO *1{6g  
acceptance agreement 承兑协议 KFa
_  
acceptance for honour 参加承兑 uUKc
B:  
acceptor 承兑人；接受人；受票人 2< hAa9y  
acceptor for honour 参加承兑人 9o>8o  
accident insurance 意外保险 ={hX}"*D  
Accident Insurance Association of Hong Kong 香港意外保险公会 CR2_;x:0  
accident insurance scheme 意外保险计划 D5~n/.B"  
accident year basis 意外年度基准 ,RN:^5 p  
accommodation 通融；贷款 aTf`BG{kw  
accommodation bill 通融票据；空头票据 e)E$}4  
accommodation party 汇票代发人 =}PdH`S  
account balance 帐户余额；帐户结余 LHJ":^  
account book 帐簿 $<ld3[l i  
account collected in advance 预收款项 ]0L&v7[  
account current book 往来帐簿 nk3y"ne7  
account of after-acquired property 事后取得的财产报告 C{2xHd/*  
account of defaulter 拖欠帐目 r=c<--_@  
account payable 应付帐款 M`6y@<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 c^`]`xiX  
account receivable 应收帐款 4[r/}/iGo  
account receivable report 应收帐款报表 Kt0(gQOr0  
account statement 结单；帐单；会计财务报表 f@co<iA  
account title 帐户名称；会计科目 JJRK7\~$  
accountant's report 会计师报告 xUfbW;;]UU  
Accountant's Report Rules 会计师报告规则 |pa$*/!NT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )*c>|7
G  
Accounting Arrangements 《会计安排》 T )\"Xj  
accounting basis 会计基础 fu$
R7  
accounting by Official Receiver 破产管理署署长呈交的帐目 @AYRiOodi  
Accounting Circular 《会计通告》 jSc#+ _y  
accounting class 会计类别 @|'5n  
accounting date 记帐日期；会计结算日期 Q]o C47(  
accounting for money 款项核算 .CSS}4  
Accounting Officer 会计主任 2c?qV  
accounting period 会计报告期；会计期 .G o{1
[  
accounting policy 会计政策；会计方针 ITy/eZ"&:  
accounting practice 会计惯例 <_(/X,kBK  
accounting principle 会计准则 id?h>g  
accounting record 会计记录

3Tq\BZ  
accounting report 会计报告 e$Y[Z{T5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sKyPosnP  
Accounting Society of China 中国会计学会 mXUYQ82  
accounting statement 会计报表 ,sGZ2=M}J  
accounting system 会计制度；会计系统 -l}IZY  
accounting transaction 会计事项；帐务交易 0kDK~iT  
accounting treatment 会计处理 +/D>|loRC  
accounting year 会计年度 sdCvG R e  
accretion 增值；添加 ;60.l!  
accrual 应计项目；应累算数目 z6py"J@  
accrual basis 应计制；权责发生制 lgpW@g  
accrual basis accounting 应计制会计；权责发生制会计 ud f
e  
accrue 应累算；应计 BnRN;bu  
accrued benefit 应累算利益 t*@z8<H  
accrued charges 应计费用 exdx\@72  
accrued cumulative preference share dividend 应累算的累积优先股股息 wM_c48|d  
accrued expenses 应累算费用 lO:.OZu  
accrued interest payable 应付利息；应计未付利息 8QK5z;E2~  
accrued interest receivable 应收利息；应计未收利息 H'F6$ypoS  
accrued right 累算权益 .d/:30Y  
accruing profit 应累算的利润 ~:km]?lz0  
accumulated fiscal reserve 累积财政储备 )etmE  
accumulated profit 累积利润；滚存溢利 ET];%~ ^  
accumulated reserve 累积储备 wv^rS^~  
accumulation of surplus income 累积收益盈余 2&Nb  
acquired assets 既得资产 m*X[ Jtr  
acquisition 收购；购置；取得  fI\
9\x  
acquisition cost 购置成本 _7DkS}NJs  
acquisition expenses 购置费用 ;WL1B   
acquisition of 100% interest 收购全部股权 [7m1Q<  
acquisition of control 取得控制权 - y9>;6  
acquisition of fixed assets 购置固定资产 fJZp?e"  
acquisition of shell “买壳” fIF<g@s  
acquisition price 收购价 PCnQ_A-Q  
act of God 天灾 G;3~2^lB\  
acting partner 执事合伙人 {A|TowBN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 q %A?V_  
active partner 积极参与的合伙人 . |*f!
w}5  
active trading 交投活跃 /J)l
/oI  
actual circulation 实际流通 $(Ugtimdv  
actual cost 实际成本 fA48(0p  
actual expenditure 实际开支；实际支出 T!W~n ZC  
actual income 实际入息；实际收入；实际收益 Hx$c N  
actual market 现货市场 u9=SpgB#  
actual price 现货价；实际价格 x_
|
F|9  
actual profit 实际利润 w<9>Q1(  
actual quotation 实盘；实际价位；实际报价 D\/xu-&  
actual year basis 按实际年度计算 97!>%d[0  
actuals 实货 VGL#!4wK  
actuarial investigation 精算调查 (wmBjQ]B<  
actuarial principle 精算原则 QCPID:  
actuarial report 精算师报告 I|$ RJkD  
Actuarial Society of Hong Kong 香港精算学会 )Z+{|^`kJ  
actuarial valuation 精算师估值 56hA]O29O  
actuary 精算师 OPBt$Ki  
ad referendum agreement 暂定协议；有待覆核的协定 Ff^@~X+W<  
ad valorem duty 从价税；按值征税 W\f9jfD  
ad valorem duty system 从价税制 }Vu\(~  
ad valorem fee 从价费 2fIRlrA$  
ad valorem tariff 从价关税 d+iR/Ssc  
additional allowance 额外免税额 Ut]+k+ 4  
additional amount for unexpired risk 未过期风险的额外款额 a'\By?V]  
additional assessable profit 补加应评税利润 n3MWs);5  
additional assessment 补加评税 zq5'i!s !0  
additional commitment 额外承担
H(0q6~|  
additional commitment vote 额外承担拨款 4\.V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 aKF*FFX  
additional dependent parent allowance 供养父母额外免税额 S~$'W
A  
additional provision 额外拨款 t<:D@J]a  
additional stamp duty 附加印花税 Rd+P,PO  
additional tax 补加税罚款；补加税款 !e#xx]v3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 q^rl)  
adjudged bankrupt 被裁定破产 x}$e}8|8YL  
adjudicated bankrupt 裁定破产人 o-7>eE}+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ngulcv  
adjudication of bankruptcy 裁定破产；宣告破产 O gmO&c E  
adjudication of insolvency 裁定无力偿还债务 NkxCs  
adjusted actual 经调整的实数；调整后的实数 64Gi8|P  
adjusted current assets 经调整的流动资产；调整后的流动资产 V's:>;  
adjusted figure 经调整的数字；调整后的数额 4"\yf  
adjusted liabilities 经调整的负债；调整后的负债 O\;=V`z-  
adjusted loss 经调整的亏损；调整后的亏损 M ixwK,  
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 .DJDpP)M  
adjusted profit 经调整的利润；调整后的利润 XM Vq-8B0  
adjusted surplus 经调整的盈余额；调整后的盈余额 c.H?4j7ga  
adjusted value 经调整的价值；调整后的价值 WKA'=,`v  
adjustment 调整；修订；理算〔保险〕 @D`zKYwX1  
adjustment centre 调剂中心 _baYn`tFw-  
adjustment lag 调整过程的时间差距；调整时差 vd#,DU=p!  
adjustment mechanism 调整机制 e1 *__'  
adjustment of loss 亏损调整 iZ[tHw||  
adjustment process 调整过程；调整程序 Y ?]G}5  
adjustment range 调整幅度 sc`"P-J+vp  
administered exchange rate 受管制汇率 ]8U ~Iy