[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: iR4!X()  
%<' PSri  
A share Ａ股；甲类股份 W sDFui  
abatement of tax 减税；减扣免税额 UC?i>HsJrX  
ABN AMRO Bank N.V. 荷兰银行 4:qM'z  
above-the-line expenditure 线上项目支出；经常预算支出 p}k\l dmh{  
above-the-line receipt 线上项目收入；经常预算收入 'M3V#5l)@|  
ABSA Asia Limited 南非联合亚洲有限公司
o%?~9rf]]  
absolute change 绝对数值变更 RhumNP<M  
absolute expenditure 实际开支 r`d.Wy Zj  
absolute guideline figure 绝对准则数字 ?L6ACi`9  
absolute interest 绝对权益 r!O4]j_3  
absolute order of discharge 绝对破产解除令 GZNfx8zsY+  
absolute profit margin 绝对利润幅度 !\N|$- M  
absolute value 实值；绝对值 e{`Dv
fY21  
absolutely vested interest 绝对既得权益 >[TJ-%V>oR  
absorbed cost 已吸收成本；已分摊成本 M9dUo7  
absorption 吸收；分摊；合并 %z AN@  
absorption rate 吸收率；摊配率；分摊率 /mFa*~dj2  
ACB Finance Limited 亚洲商业财务有限公司 ^[-3qi  
acceptable form of reciprocity 合理的互惠条件 uHpSE?y/  
acceptable rate 适当利率；适当汇率 e(sV4Z~  
acceptance agreement 承兑协议  GbbD)  
acceptance for honour 参加承兑 Km,:7#aV  
acceptor 承兑人；接受人；受票人 *61G <I  
acceptor for honour 参加承兑人 Rac4a@hZ  
accident insurance 意外保险 s4Y7x.-  
Accident Insurance Association of Hong Kong 香港意外保险公会 rQD7ZN_ R  
accident insurance scheme 意外保险计划 'P<T,:z?  
accident year basis 意外年度基准 nV+]jQ~o  
accommodation 通融；贷款 p+d?k"WN?  
accommodation bill 通融票据；空头票据 7Ys\=W
1  
accommodation party 汇票代发人 rD SUhO{V  
account balance 帐户余额；帐户结余 N"#=Q=)x  
account book 帐簿 L#NW<
T  
account collected in advance 预收款项 <)$b=z  
account current book 往来帐簿 b0"R |d[i  
account of after-acquired property 事后取得的财产报告 +b6kU{  
account of defaulter 拖欠帐目 %y}l^P5z  
account payable 应付帐款 4+ _r0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5qx$=6PT  
account receivable 应收帐款 NKS-G2Y<P  
account receivable report 应收帐款报表 U `<?~Bz  
account statement 结单；帐单；会计财务报表 \hT=U*dMR  
account title 帐户名称；会计科目 yu]nK-Y7S  
accountant's report 会计师报告 \Z%V)ZRi=  
Accountant's Report Rules 会计师报告规则 \LZVazXD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W-l
l2b  
Accounting Arrangements 《会计安排》 ;NeN2|I]  
accounting basis 会计基础
CNF3".a  
accounting by Official Receiver 破产管理署署长呈交的帐目 4w-P%-4  
Accounting Circular 《会计通告》 _f5n t:-  
accounting class 会计类别 vx8-~Oq{|;  
accounting date 记帐日期；会计结算日期 b".e6zev  
accounting for money 款项核算 t=$Hv  
Accounting Officer 会计主任 Mee+bp  
accounting period 会计报告期；会计期 *wetPt)~v_  
accounting policy 会计政策；会计方针 -v7O*xm"  
accounting practice 会计惯例 z^
r
 
accounting principle 会计准则 T1Y _Jf*KJ  
accounting record 会计记录 woCFkO;'O  
accounting report 会计报告 JHZ`LWq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P_f^gB7  
Accounting Society of China 中国会计学会 H%AC *,  
accounting statement 会计报表 zL,B?  
accounting system 会计制度；会计系统 oDEvh NT  
accounting transaction 会计事项；帐务交易 $5n6C7  
accounting treatment 会计处理 >m; *Zk`  
accounting year 会计年度 P<WCW3!JZ  
accretion 增值；添加 79JU  
accrual 应计项目；应累算数目 :pZWFJ34{  
accrual basis 应计制；权责发生制 O A9G] 8k  
accrual basis accounting 应计制会计；权责发生制会计 ,S7g=(27(  
accrue 应累算；应计 l /\n7:  
accrued benefit 应累算利益 nm597WeZp  
accrued charges 应计费用 N}tiaL4  
accrued cumulative preference share dividend 应累算的累积优先股股息 g `B tG  
accrued expenses 应累算费用 Y +9OP  
accrued interest payable 应付利息；应计未付利息 Y]R;>E5o|  
accrued interest receivable 应收利息；应计未收利息 aV'r oxM  
accrued right 累算权益 >^fkHbgNQ  
accruing profit 应累算的利润 XV> )[Nd\H  
accumulated fiscal reserve 累积财政储备 (ug^2WG Yq  
accumulated profit 累积利润；滚存溢利 wpLC,  
accumulated reserve 累积储备 .:)nG (7f<  
accumulation of surplus income 累积收益盈余 s,|s;w*.  
acquired assets 既得资产 O~W
T$  
acquisition 收购；购置；取得 .}.63T$h9  
acquisition cost 购置成本 C_JDQByfL  
acquisition expenses 购置费用 M)1?$'Aq  
acquisition of 100% interest 收购全部股权 $J]b+Bp  
acquisition of control 取得控制权 Ck J\v%JAW  
acquisition of fixed assets 购置固定资产 f\~OG#AaX  
acquisition of shell “买壳” ]VU a$$  
acquisition price 收购价 ;%H/^b.c  
act of God 天灾 .%rB-vO:g  
acting partner 执事合伙人 If*t$f>y4N  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1hQeuG  
active partner 积极参与的合伙人 Kq*D_Rh2  
active trading 交投活跃 CI };$4W~  
actual circulation 实际流通 iEJY[P1  
actual cost 实际成本 _Bh ^<D-  
actual expenditure 实际开支；实际支出 jml 4YaGZ  
actual income 实际入息；实际收入；实际收益 {IlX@qWr  
actual market 现货市场 ;ESuj '*t  
actual price 现货价；实际价格 ]"Qm25`Qz  
actual profit 实际利润 j\Z/R1RcW  
actual quotation 实盘；实际价位；实际报价 '&.QW$B\B_  
actual year basis 按实际年度计算 rprtp5Cg  
actuals 实货 `T]1u4^E  
actuarial investigation 精算调查 ! h "6h  
actuarial principle 精算原则 B .-1wZl  
actuarial report 精算师报告 C/w!Y)nB=  
Actuarial Society of Hong Kong 香港精算学会 m:1f7Z>  
actuarial valuation 精算师估值 "$VqOSo  
actuary 精算师 x*" 0dYH  
ad referendum agreement 暂定协议；有待覆核的协定 itmdY!;<  
ad valorem duty 从价税；按值征税 3'H 1T  
ad valorem duty system 从价税制 IC6}s  
ad valorem fee 从价费 c8'!>#$  
ad valorem tariff 从价关税 vl'2O7  
additional allowance 额外免税额 f;k'dqlv  
additional amount for unexpired risk 未过期风险的额外款额 ^\X-eeA  
additional assessable profit 补加应评税利润 n2JwZ?  
additional assessment 补加评税 xgi/,Nk '  
additional commitment 额外承担 wlM"Zt  
additional commitment vote 额外承担拨款 zMUifMiAj  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7;UU
S1  
additional dependent parent allowance 供养父母额外免税额 _;Q1PgT  
additional provision 额外拨款 BN?OvQ  
additional stamp duty 附加印花税 nzdJ*C  
additional tax 补加税罚款；补加税款 Zljj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ].j;d2xT\  
adjudged bankrupt 被裁定破产 F .(zS(q  
adjudicated bankrupt 裁定破产人 XkWO -L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 U2D E"  
adjudication of bankruptcy 裁定破产；宣告破产 "1P>,\Sjg  
adjudication of insolvency 裁定无力偿还债务 pD+_ K  
adjusted actual 经调整的实数；调整后的实数 eN/o}<(e  
adjusted current assets 经调整的流动资产；调整后的流动资产 /GK1}h  
adjusted figure 经调整的数字；调整后的数额 5,0fL  
adjusted liabilities 经调整的负债；调整后的负债 b-1cA1#_cP  
adjusted loss 经调整的亏损；调整后的亏损 <4gT8kQ$x  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 nH#|]gVI  
adjusted profit 经调整的利润；调整后的利润 Qg\OJmv  
adjusted surplus 经调整的盈余额；调整后的盈余额
P+m{hn~%  
adjusted value 经调整的价值；调整后的价值 Bn
LM;5 >  
adjustment 调整；修订；理算〔保险〕 ZE())W"  
adjustment centre 调剂中心 <mm.b  
adjustment lag 调整过程的时间差距；调整时差 liW0v!jBo  
adjustment mechanism 调整机制 p?mQ\O8F  
adjustment of loss 亏损调整 Xgge_`T9  
adjustment process 调整过程；调整程序 J!$q"0G'WT  
adjustment range 调整幅度 >Jl(9)e  
administered exchange rate 受管制汇率 <5s51b <