[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: L&u$t}~)  
(oEC6F  
A share Ａ股；甲类股份 uTKD 4yig  
abatement of tax 减税；减扣免税额 X*{2[+<o  
ABN AMRO Bank N.V. 荷兰银行 1Cgso`  
above-the-line expenditure 线上项目支出；经常预算支出 j2QmxTa!  
above-the-line receipt 线上项目收入；经常预算收入 ~N<4L>y<  
ABSA Asia Limited 南非联合亚洲有限公司 -O apVac  
absolute change 绝对数值变更 &6ZD136  
absolute expenditure 实际开支 |}(`kW  
absolute guideline figure 绝对准则数字 NTe5  
absolute interest 绝对权益 J&.{7YF  
absolute order of discharge 绝对破产解除令 X voo=  
absolute profit margin 绝对利润幅度 A Q'J9  
absolute value 实值；绝对值 1*9U1\z  
absolutely vested interest 绝对既得权益 P<M?Qd1.  
absorbed cost 已吸收成本；已分摊成本 xKuRh}^K  
absorption 吸收；分摊；合并 P)Rh=U  
absorption rate 吸收率；摊配率；分摊率 Y@N,qHtz  
ACB Finance Limited 亚洲商业财务有限公司 , udTvI  
acceptable form of reciprocity 合理的互惠条件 ABD)}n=%c  
acceptable rate 适当利率；适当汇率 _qw?@478  
acceptance agreement 承兑协议 ]G5w6&d  
acceptance for honour 参加承兑 _kU:Z  
acceptor 承兑人；接受人；受票人 l5Gq|!2yxD  
acceptor for honour 参加承兑人 mID"^NOi#  
accident insurance 意外保险 C71qPb|$R  
Accident Insurance Association of Hong Kong 香港意外保险公会 BG6B:  
accident insurance scheme 意外保险计划 ` (_s|-$  
accident year basis 意外年度基准 E\as@pqo\p  
accommodation 通融；贷款 ]
n_ k`  
accommodation bill 通融票据；空头票据 DU5c=rxW  
accommodation party 汇票代发人 j4jTSLQ\  
account balance 帐户余额；帐户结余 MvK !u  
account book 帐簿 @~!wDDS  
account collected in advance 预收款项 i rU 6D  
account current book 往来帐簿 q7_ m&-0)  
account of after-acquired property 事后取得的财产报告 a yCY~=i  
account of defaulter 拖欠帐目 kEOS{C%6R  
account payable 应付帐款 9x>d[-#y:J  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 = \'}g?  
account receivable 应收帐款 YQHw1  
account receivable report 应收帐款报表 r:f[mk"-"A  
account statement 结单；帐单；会计财务报表 iOU 6V  
account title 帐户名称；会计科目 `6lr4Kk @R  
accountant's report 会计师报告 W6?pswQ  
Accountant's Report Rules 会计师报告规则
S?{#r  
accounting and auditing procedure 会计与审计程序；会计与核数程序 (tIo:j  
Accounting Arrangements 《会计安排》 kYG/@7f/  
accounting basis 会计基础 @D{KdyW  
accounting by Official Receiver 破产管理署署长呈交的帐目 gQ'zW  
Accounting Circular 《会计通告》 9 7GV2]-M  
accounting class 会计类别 [N7{WSZ&  
accounting date 记帐日期；会计结算日期 :=u?Fqqws  
accounting for money 款项核算 V@zg}C|e  
Accounting Officer 会计主任 /178A;Jy  
accounting period 会计报告期；会计期 D8Ykg >B;&  
accounting policy 会计政策；会计方针 LhOa{1S Y  
accounting practice 会计惯例 ]s'Q_wh_-v  
accounting principle 会计准则 fZ0M%f  
accounting record 会计记录 $c0h.t  
accounting report 会计报告 =Xi07_8Ic<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =Je[c,&j$?  
Accounting Society of China 中国会计学会 gp>3I!bo[K  
accounting statement 会计报表 L^}_~PO N5  
accounting system 会计制度；会计系统 U>]$a71  
accounting transaction 会计事项；帐务交易 &dM. d!  
accounting treatment 会计处理 YC++&Nk  
accounting year 会计年度 =/s>Q l  
accretion 增值；添加 #Y

*X<L  
accrual 应计项目；应累算数目 >/l? g5{  
accrual basis 应计制；权责发生制 |TS>hwkI  
accrual basis accounting 应计制会计；权责发生制会计 B"h#C!E  
accrue 应累算；应计 \-h%O jf4  
accrued benefit 应累算利益 8(pp2rlR  
accrued charges 应计费用 ^2Fei.?T.  
accrued cumulative preference share dividend 应累算的累积优先股股息 B2
>H_dmQ  
accrued expenses 应累算费用 L2\#w<d  
accrued interest payable 应付利息；应计未付利息 +R3k-' >  
accrued interest receivable 应收利息；应计未收利息 ]A~WIF  
accrued right 累算权益 t{xf:~B  
accruing profit 应累算的利润 -ws? "_w  
accumulated fiscal reserve 累积财政储备
]Lf{Jboo  
accumulated profit 累积利润；滚存溢利 U#lCj0iUt,  
accumulated reserve 累积储备 dP 3CG8w5  
accumulation of surplus income 累积收益盈余 \pPY37l  
acquired assets 既得资产 [xSF6  
acquisition 收购；购置；取得 ) i;1*jK  
acquisition cost 购置成本 C 3^JAP  
acquisition expenses 购置费用 Cn,d?
H  
acquisition of 100% interest 收购全部股权 r)y=lAyF>  
acquisition of control 取得控制权 6wBx;y |  
acquisition of fixed assets 购置固定资产 RIlwdt  
acquisition of shell “买壳” [w0QZyUn  
acquisition price 收购价 $ `ov4W  
act of God 天灾 O#ai)e_uQk  
acting partner 执事合伙人 SF7\<
'4\N  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .B7,j%1r  
active partner 积极参与的合伙人 @5N]ZQ9  
active trading 交投活跃 \y97W&AN  
actual circulation 实际流通 s^Y"'`+  
actual cost 实际成本 B,?T%  
actual expenditure 实际开支；实际支出 YWe{juXSw  
actual income 实际入息；实际收入；实际收益 |n2q
VR,  
actual market 现货市场 C[ NSkr  
actual price 现货价；实际价格 IHB}`e|  
actual profit 实际利润 z>LUH  
actual quotation 实盘；实际价位；实际报价 2L3)#22m*  
actual year basis 按实际年度计算 Px4)>/ z,  
actuals 实货 nCUg,;_=  
actuarial investigation 精算调查 v[ .cd*b  
actuarial principle 精算原则 A 9(

x  
actuarial report 精算师报告 {j9{n  
Actuarial Society of Hong Kong 香港精算学会 VLOO8N[o  
actuarial valuation 精算师估值 2GP=&K/A  
actuary 精算师 f86XkECZ;`  
ad referendum agreement 暂定协议；有待覆核的协定 6/5YjO|a  
ad valorem duty 从价税；按值征税 _GV:HOBi  
ad valorem duty system 从价税制 ASKf'\,dV  
ad valorem fee 从价费 ,vr? 2k  
ad valorem tariff 从价关税 I@T8Iv=  
additional allowance 额外免税额 t)~"4]{*}D  
additional amount for unexpired risk 未过期风险的额外款额 d(\%Os  
additional assessable profit 补加应评税利润 h{CL{>d  
additional assessment 补加评税 = I:.X ;  
additional commitment 额外承担 o*-)Tq8GHE  
additional commitment vote 额外承担拨款 P@Hs`=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J=\HO8E6>  
additional dependent parent allowance 供养父母额外免税额 N:S/SZI  
additional provision 额外拨款 J1,9kCO  
additional stamp duty 附加印花税 .k# U]M  
additional tax 补加税罚款；补加税款 C].iCxn  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )B T   
adjudged bankrupt 被裁定破产 r/YMLQ  
adjudicated bankrupt 裁定破产人 rA3$3GLQ-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
I5`4Al  
adjudication of bankruptcy 裁定破产；宣告破产 8NxM4$nQX  
adjudication of insolvency 裁定无力偿还债务 -z-C*%~  
adjusted actual 经调整的实数；调整后的实数 CnU*Jb  
adjusted current assets 经调整的流动资产；调整后的流动资产 w{Ivmdto  
adjusted figure 经调整的数字；调整后的数额  A#K14Ayr  
adjusted liabilities 经调整的负债；调整后的负债 lNy.g{2f<m  
adjusted loss 经调整的亏损；调整后的亏损 QqDC4+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 ,`|3KE9  
adjusted profit 经调整的利润；调整后的利润 i5en*)O8  
adjusted surplus 经调整的盈余额；调整后的盈余额 @D.}\(  
adjusted value 经调整的价值；调整后的价值 AS !?q  
adjustment 调整；修订；理算〔保险〕 \RNNg  
adjustment centre 调剂中心 F0pir(n-  
adjustment lag 调整过程的时间差距；调整时差 n D0K).=Q  
adjustment mechanism 调整机制 RM]\+BK  
adjustment of loss 亏损调整 9{  'N{  
adjustment process 调整过程；调整程序 KT_!d*  
adjustment range 调整幅度 &4{KV.  
administered exchange rate 受管制汇率 &T+atL`N