[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: :&mYz(1q  
6i(V+  
A share Ａ股；甲类股份 fa=#S  
abatement of tax 减税；减扣免税额 3%/]y=rA  
ABN AMRO Bank N.V. 荷兰银行 xgrk>Fb|R  
above-the-line expenditure 线上项目支出；经常预算支出 /u<lh. hPW  
above-the-line receipt 线上项目收入；经常预算收入 VQZ3&]o  
ABSA Asia Limited 南非联合亚洲有限公司 N6c']!aM@  
absolute change 绝对数值变更 ?cG+rC%  
absolute expenditure 实际开支 b=9(gZ 9  
absolute guideline figure 绝对准则数字 k~>9,=::d  
absolute interest 绝对权益 }Jk.c~P)  
absolute order of discharge 绝对破产解除令 P!,\V\TY]  
absolute profit margin 绝对利润幅度 >-r\]/^  
absolute value 实值；绝对值 7I/Sfmqy"O  
absolutely vested interest 绝对既得权益 ,ZJI]Q=!  
absorbed cost 已吸收成本；已分摊成本 82&JYx  
absorption 吸收；分摊；合并 >MUwT$szs  
absorption rate 吸收率；摊配率；分摊率 DdJxb{y7  
ACB Finance Limited 亚洲商业财务有限公司 XLwbA4ORq  
acceptable form of reciprocity 合理的互惠条件 4\pi<#X  
acceptable rate 适当利率；适当汇率 ;Z-Cn.  
acceptance agreement 承兑协议 mq[(yR  
acceptance for honour 参加承兑 q =b.!AZy  
acceptor 承兑人；接受人；受票人 Xj&{M[k<  
acceptor for honour 参加承兑人 LbJtU!  
accident insurance 意外保险 &vj+3<2  
Accident Insurance Association of Hong Kong 香港意外保险公会 /SY40;k:  
accident insurance scheme 意外保险计划 l#7,<@)  
accident year basis 意外年度基准 Z_iu^ Q  
accommodation 通融；贷款
M/5/Tp  
accommodation bill 通融票据；空头票据 K)]7e?:Wu  
accommodation party 汇票代发人 Y:FV+ SI  
account balance 帐户余额；帐户结余 ^8o'\V"m^  
account book 帐簿 'AF2:T\  
account collected in advance 预收款项 8d-; ;V  
account current book 往来帐簿 nUQcoSY#  
account of after-acquired property 事后取得的财产报告 PkLRQ}  
account of defaulter 拖欠帐目 ?6p6OB  
account payable 应付帐款 .lb2`!'r&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vYL{5,t {1  
account receivable 应收帐款 a{L`C"rJ  
account receivable report 应收帐款报表 S&6}9r  
account statement 结单；帐单；会计财务报表 >L$y|8O  
account title 帐户名称；会计科目 fg8V6FS  
accountant's report 会计师报告 m1gJ"k6 `j  
Accountant's Report Rules 会计师报告规则 O*z x{a6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 YZ7rs]A  
Accounting Arrangements 《会计安排》 +AZ=nMgW  
accounting basis 会计基础 Gnl6>/L
,  
accounting by Official Receiver 破产管理署署长呈交的帐目 ""^9WLH4g-  
Accounting Circular 《会计通告》 Vt5%A}.VQ  
accounting class 会计类别 rzDqfecOmW  
accounting date 记帐日期；会计结算日期 8!TbJVR  
accounting for money 款项核算 )"WImf:*  
Accounting Officer 会计主任 }[!;c+ke  
accounting period 会计报告期；会计期 el
WN-~  
accounting policy 会计政策；会计方针 7WiVor$g-  
accounting practice 会计惯例 4.,e3  
accounting principle 会计准则 Z%`} `(  
accounting record 会计记录 e[i&2mM  
accounting report 会计报告 ynw^nmM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &m5WmEz>`  
Accounting Society of China 中国会计学会 NRcg~Nu  
accounting statement 会计报表 Al3Hu-Hf;`  
accounting system 会计制度；会计系统 ;G0~f9  
accounting transaction 会计事项；帐务交易 Y">Q16(  
accounting treatment 会计处理 P;VR[d4e/  
accounting year 会计年度 j*I0]!-  
accretion 增值；添加 ]gIXG`  
accrual 应计项目；应累算数目 N,(@k[uta  
accrual basis 应计制；权责发生制 W$EX6jTGI  
accrual basis accounting 应计制会计；权责发生制会计 'hO+b  
accrue 应累算；应计 XZV)4=5iSO  
accrued benefit 应累算利益 D?}LKs[  
accrued charges 应计费用 :B$=Pp1  
accrued cumulative preference share dividend 应累算的累积优先股股息 B6 x5E  
accrued expenses 应累算费用 y@~.b^?_u  
accrued interest payable 应付利息；应计未付利息 N?kXAT B  
accrued interest receivable 应收利息；应计未收利息 9=rYzA?)+  
accrued right 累算权益 18}L89S
>  
accruing profit 应累算的利润 k|BY 7C  
accumulated fiscal reserve 累积财政储备 n j; KnZ  
accumulated profit 累积利润；滚存溢利 ]}ff*W  
accumulated reserve 累积储备 _L_SNjA_  
accumulation of surplus income 累积收益盈余 m]Z+u e  
acquired assets 既得资产 *W(b=u  
acquisition 收购；购置；取得 iFF/[P  
acquisition cost 购置成本 WN>.+qM~8  
acquisition expenses 购置费用 5ir ewh'R  
acquisition of 100% interest 收购全部股权 OA%.>^yb@  
acquisition of control 取得控制权 'V4.umj1~  
acquisition of fixed assets 购置固定资产 \Y>^L{  
acquisition of shell “买壳” 2EG"xA5%  
acquisition price 收购价 np= m~k  
act of God 天灾 cn<9!2a  
acting partner 执事合伙人 }=?r`J+Ev;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mrFMdpaHl%  
active partner 积极参与的合伙人 m
TZlrkT  
active trading 交投活跃 aFyN m@a  
actual circulation 实际流通 Jfo|/JQ  
actual cost 实际成本 3`^]#Dh  
actual expenditure 实际开支；实际支出 [DGq{(
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actual income 实际入息；实际收入；实际收益 -|
J?-  
actual market 现货市场 }9Y='+.%^  
actual price 现货价；实际价格
u+(e, t  
actual profit 实际利润 &Radpb2p6  
actual quotation 实盘；实际价位；实际报价 /PPk p9H{  
actual year basis 按实际年度计算 cTRCQ+W6:  
actuals 实货 IEC:zmkn  
actuarial investigation 精算调查 [jAhw>  
actuarial principle 精算原则 (O?z6g  
actuarial report 精算师报告 ^$
?8! WE  
Actuarial Society of Hong Kong 香港精算学会 | @di<d@  
actuarial valuation 精算师估值 1/HPcCsHb  
actuary 精算师 ZJR{c5TE  
ad referendum agreement 暂定协议；有待覆核的协定 M{ ~eI  
ad valorem duty 从价税；按值征税 m#8}!u&  
ad valorem duty system 从价税制 K
VQZ  
ad valorem fee 从价费 !Y\hF|[z  
ad valorem tariff 从价关税 zQ)[re)  
additional allowance 额外免税额 :Bn\1\  
additional amount for unexpired risk 未过期风险的额外款额 XZKOBq B]  
additional assessable profit 补加应评税利润 z,2m7C  
additional assessment 补加评税 b[*di{?-  
additional commitment 额外承担 vP,WV9Q1u  
additional commitment vote 额外承担拨款 RKjA`cJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?.4.Ubc\  
additional dependent parent allowance 供养父母额外免税额 x;b'y4kH  
additional provision 额外拨款 \u)s Zh  
additional stamp duty 附加印花税 c=@=lGgo  
additional tax 补加税罚款；补加税款 [X~HUk??  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ipU"|{NK  
adjudged bankrupt 被裁定破产 #m8Oy|Y9`  
adjudicated bankrupt 裁定破产人 +A:}5{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 K0+J!-a]7  
adjudication of bankruptcy 裁定破产；宣告破产 c*ytUI*  
adjudication of insolvency 裁定无力偿还债务 ?cpID8Z  
adjusted actual 经调整的实数；调整后的实数 :!r_dmJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 i5_gz>  
adjusted figure 经调整的数字；调整后的数额 re^1f v  
adjusted liabilities 经调整的负债；调整后的负债 H:~LL0Md%  
adjusted loss 经调整的亏损；调整后的亏损 $(_i>&d<  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 v$,9l+p/  
adjusted profit 经调整的利润；调整后的利润 !hJKI.XH  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y<kvJb&1*  
adjusted value 经调整的价值；调整后的价值 Y
@L`XNl  
adjustment 调整；修订；理算〔保险〕 T>1E  
adjustment centre 调剂中心 KH[%HN5v  
adjustment lag 调整过程的时间差距；调整时差 .e]!i(5I  
adjustment mechanism 调整机制 Y> 7/>x6  
adjustment of loss 亏损调整 P/ug
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adjustment process 调整过程；调整程序 mD0pqK  
adjustment range 调整幅度 Q+uYr-
  
administered exchange rate 受管制汇率 <0lfkeD