[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: t;X  !+  
~k>H4hV3  
A share Ａ股；甲类股份 x9S~ns+r  
abatement of tax 减税；减扣免税额 zzOc # /  
ABN AMRO Bank N.V. 荷兰银行 8U}BSM_<2  
above-the-line expenditure 线上项目支出；经常预算支出 _Bh-*e2k  
above-the-line receipt 线上项目收入；经常预算收入 ^y:!=nX ^  
ABSA Asia Limited 南非联合亚洲有限公司 w5zrEk#  
absolute change 绝对数值变更 d$
.t0-lC  
absolute expenditure 实际开支 NvCq5B$
C  
absolute guideline figure 绝对准则数字 #+dF3]X(&  
absolute interest 绝对权益 #nG?}*#  
absolute order of discharge 绝对破产解除令 TY,5]*86I&  
absolute profit margin 绝对利润幅度 O#Y;s;)i"  
absolute value 实值；绝对值 k~ Z9og  
absolutely vested interest 绝对既得权益 ~2 aR>R_nT  
absorbed cost 已吸收成本；已分摊成本 2}:{}p w  
absorption 吸收；分摊；合并 x?T.ItW:K  
absorption rate 吸收率；摊配率；分摊率 >a;0<Ui&Q  
ACB Finance Limited 亚洲商业财务有限公司 s*%pNE U  
acceptable form of reciprocity 合理的互惠条件 w}2;f=  
acceptable rate 适当利率；适当汇率 rjsqXo:9  
acceptance agreement 承兑协议 YI[y/~!  
acceptance for honour 参加承兑 5X"y46i,H  
acceptor 承兑人；接受人；受票人 v&}+ps_W  
acceptor for honour 参加承兑人 2^Y@e=^A  
accident insurance 意外保险 ]M2<b:yo  
Accident Insurance Association of Hong Kong 香港意外保险公会 >IZ|:lsxE  
accident insurance scheme 意外保险计划 Gp*U2LB  
accident year basis 意外年度基准 *\W *,D.I  
accommodation 通融；贷款 _19x`J3  
accommodation bill 通融票据；空头票据 D9.H<.|36  
accommodation party 汇票代发人 w]2tb
  
account balance 帐户余额；帐户结余 $'m&RzZ  
account book 帐簿 t<sy7e='  
account collected in advance 预收款项 ZWJ%t'kF  
account current book 往来帐簿 E1'| ;}/  
account of after-acquired property 事后取得的财产报告 \~j6}4XS1.  
account of defaulter 拖欠帐目 C|"BMam  
account payable 应付帐款
&U <t*"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !{On_>`,  
account receivable 应收帐款 m3o+iY
kMD  
account receivable report 应收帐款报表 St9+/Md=jQ  
account statement 结单；帐单；会计财务报表 u~ %xU~v  
account title 帐户名称；会计科目 jGV+ ~a  
accountant's report 会计师报告 ~r(/)w\  
Accountant's Report Rules 会计师报告规则 f~ bZTf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2Mqac:L  
Accounting Arrangements 《会计安排》 ';T=kS<^_  
accounting basis 会计基础 a3i;r M2  
accounting by Official Receiver 破产管理署署长呈交的帐目 x[%z \  
Accounting Circular 《会计通告》 [}p/pj=  
accounting class 会计类别 X MkyX&y  
accounting date 记帐日期；会计结算日期 fK-tvP0}*  
accounting for money 款项核算 !\e&7sV~Q  
Accounting Officer 会计主任 ^uG^XY&ItC  
accounting period 会计报告期；会计期 {~cG'S Y%  
accounting policy 会计政策；会计方针 kd0~@rPL  
accounting practice 会计惯例 Z]Zs"$q@  
accounting principle 会计准则 "0BuQ{CQ  
accounting record 会计记录 2y_R05O0  
accounting report 会计报告 L H>oG$a  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |[%CFm}+?  
Accounting Society of China 中国会计学会 {u7%Z}<0  
accounting statement 会计报表 Mv\odf\]  
accounting system 会计制度；会计系统 +Ndo$|XCy]  
accounting transaction 会计事项；帐务交易 G5;N#^myJ  
accounting treatment 会计处理 f[S$Gu4-  
accounting year 会计年度 6x6xv:\  
accretion 增值；添加 ]J`yh$a  
accrual 应计项目；应累算数目 Y$tg z)  
accrual basis 应计制；权责发生制 D4';QCwo  
accrual basis accounting 应计制会计；权责发生制会计 DM*GvBdR  
accrue 应累算；应计 ,B^NH7A:  
accrued benefit 应累算利益 ]g}Tqf/N%  
accrued charges 应计费用 >9?BJv2  
accrued cumulative preference share dividend 应累算的累积优先股股息 jGp|:!' w  
accrued expenses 应累算费用 Q#
wl1P  
accrued interest payable 应付利息；应计未付利息 ^F}HWpF_  
accrued interest receivable 应收利息；应计未收利息 'Cc(}YY0C  
accrued right 累算权益 IUK!b2!`  
accruing profit 应累算的利润 cwe@W
PE2  
accumulated fiscal reserve 累积财政储备 Hi zMjJ|  
accumulated profit 累积利润；滚存溢利 c= f_  
accumulated reserve 累积储备
_b ~XBn  
accumulation of surplus income 累积收益盈余 E~k_4z%M  
acquired assets 既得资产 xt{f+c@P  
acquisition 收购；购置；取得 n_8wYiBs(  
acquisition cost 购置成本 NrC(.*?m  
acquisition expenses 购置费用 "0ITW46n  
acquisition of 100% interest 收购全部股权 83^| a5  
acquisition of control 取得控制权 >_ )~
"Ra  
acquisition of fixed assets 购置固定资产 pON
BF3H8  
acquisition of shell “买壳” tks3xS  
acquisition price 收购价 ]GSs{'UhB  
act of God 天灾 Ax'jNo
l  
acting partner 执事合伙人 e3|@H'~k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 SI/@Bbd=  
active partner 积极参与的合伙人 &n
|S:"B  
active trading 交投活跃 k1EAmA l  
actual circulation 实际流通 <%@S-+D`]  
actual cost 实际成本 )ifEgBT  
actual expenditure 实际开支；实际支出 :tc]@0+  
actual income 实际入息；实际收入；实际收益 }!^/<|$=  
actual market 现货市场 $U{\T 4  
actual price 现货价；实际价格 5LPyPL L  
actual profit 实际利润
 :RYh@.  
actual quotation 实盘；实际价位；实际报价 |C MKY  
actual year basis 按实际年度计算 9}\{0;9  
actuals 实货 `2 vv8cg^  
actuarial investigation 精算调查 n'dxa<F2|  
actuarial principle 精算原则 319 &:  
actuarial report 精算师报告 !jV}sp<Xp  
Actuarial Society of Hong Kong 香港精算学会 E0g` xf6c  
actuarial valuation 精算师估值 
'h?;i2[  
actuary 精算师 (k@%04c  
ad referendum agreement 暂定协议；有待覆核的协定 ]#UyY
gPk  
ad valorem duty 从价税；按值征税 4bT21J37  
ad valorem duty system 从价税制 p4ML }q8  
ad valorem fee 从价费 .x 1& 
  
ad valorem tariff 从价关税 T'n~QfU  
additional allowance 额外免税额 OZHQnvZ  
additional amount for unexpired risk 未过期风险的额外款额 c4T8eTKU  
additional assessable profit 补加应评税利润 ~"oxytJ  
additional assessment 补加评税 sQBl9E'!be  
additional commitment 额外承担 [sM
~B  
additional commitment vote 额外承担拨款 =h`yc$ A(2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5<?O S &B  
additional dependent parent allowance 供养父母额外免税额 N*k`'T  
additional provision 额外拨款 FwdRM)1)  
additional stamp duty 附加印花税 >&1
MD}  
additional tax 补加税罚款；补加税款 F<KUVe  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $@[`/Uh   
adjudged bankrupt 被裁定破产 U~,~GU
=X  
adjudicated bankrupt 裁定破产人 yK1Z&7>J>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 w(sD}YA)  
adjudication of bankruptcy 裁定破产；宣告破产 z}Qt6
na]-  
adjudication of insolvency 裁定无力偿还债务 hkS K;  
adjusted actual 经调整的实数；调整后的实数 ER ql^Yr  
adjusted current assets 经调整的流动资产；调整后的流动资产 7~t,Pt)  
adjusted figure 经调整的数字；调整后的数额 Y#'? 3  
adjusted liabilities 经调整的负债；调整后的负债  X,z qI  
adjusted loss 经调整的亏损；调整后的亏损 KUr}?sdz  
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 ) o)k~6uT  
adjusted profit 经调整的利润；调整后的利润 1:.0^?Gz  
adjusted surplus 经调整的盈余额；调整后的盈余额 l.DC20bs  
adjusted value 经调整的价值；调整后的价值 )PM&x   
adjustment 调整；修订；理算〔保险〕 p4\r`  
adjustment centre 调剂中心 IX!Q X  
adjustment lag 调整过程的时间差距；调整时差 EF7Y4lp  
adjustment mechanism 调整机制 t@a2@dX|  
adjustment of loss 亏损调整 YS}uJ&WoF  
adjustment process 调整过程；调整程序 R:= %gl!  
adjustment range 调整幅度 t%<@k)hd~G  
administered exchange rate 受管制汇率 Q%.V\8#|V