[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: M`* BS  
gTLBR  
A share Ａ股；甲类股份 puh-\Q/P  
abatement of tax 减税；减扣免税额 I,Jb_)H&t  
ABN AMRO Bank N.V. 荷兰银行 `O%
O[  
above-the-line expenditure 线上项目支出；经常预算支出 k2#|^N  
above-the-line receipt 线上项目收入；经常预算收入 LXth-j=]  
ABSA Asia Limited 南非联合亚洲有限公司 #oR@!?  
absolute change 绝对数值变更 D mky!Cp
 
absolute expenditure 实际开支 .jbxA2  
absolute guideline figure 绝对准则数字 ,nV4%Aa  
absolute interest 绝对权益 `Hu2a]e9  
absolute order of discharge 绝对破产解除令 nYBa+>3BDf  
absolute profit margin 绝对利润幅度 ~g@}A  
absolute value 实值；绝对值 h d mKD0  
absolutely vested interest 绝对既得权益 _ib @<%  
absorbed cost 已吸收成本；已分摊成本 "kVzN22  
absorption 吸收；分摊；合并 ?jvuTS2  
absorption rate 吸收率；摊配率；分摊率 ,.|/B^jV  
ACB Finance Limited 亚洲商业财务有限公司 R`Hy0;X  
acceptable form of reciprocity 合理的互惠条件 lPtML<a  
acceptable rate 适当利率；适当汇率 Wn?),=WQ{  
acceptance agreement 承兑协议 0x
^lHBYc  
acceptance for honour 参加承兑 E},zB*5TH  
acceptor 承兑人；接受人；受票人 <qI!Dj{  
acceptor for honour 参加承兑人 H%}/O;C  
accident insurance 意外保险 7y.iXe!P  
Accident Insurance Association of Hong Kong 香港意外保险公会 xm=$D6O:  
accident insurance scheme 意外保险计划 vbG&F.P  
accident year basis 意外年度基准 80o'=E}"  
accommodation 通融；贷款 [1z.JfC :S  
accommodation bill 通融票据；空头票据 `'pAiu  
accommodation party 汇票代发人 =NNxe"Kd;U  
account balance 帐户余额；帐户结余 pEW~zl  
account book 帐簿 ov i^bNQ  
account collected in advance 预收款项 4_$.gO  
account current book 往来帐簿 +NiCt S  
account of after-acquired property 事后取得的财产报告 mwI7[I2q  
account of defaulter 拖欠帐目 5
9+KOQul6  
account payable 应付帐款 }O| 9Qb  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (I35i!F+tY  
account receivable 应收帐款 y3PrLBTz  
account receivable report 应收帐款报表 i1bmUKZ8'L  
account statement 结单；帐单；会计财务报表 *O_^C  
account title 帐户名称；会计科目 2n-kJl`: O  
accountant's report 会计师报告 Cbm^: _LR  
Accountant's Report Rules 会计师报告规则
9^nRwo  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "I9r>=  
Accounting Arrangements 《会计安排》 :l?mNm5  
accounting basis 会计基础 o-;/x)  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ap4.c8f?Q-  
Accounting Circular 《会计通告》  Wu8^Z Z{  
accounting class 会计类别 AD@ {7  
accounting date 记帐日期；会计结算日期 $TK= :8HY  
accounting for money 款项核算 $ \o)-3  
Accounting Officer 会计主任 l(@c  
accounting period 会计报告期；会计期 M* {5> !\  
accounting policy 会计政策；会计方针 )8S
WU)/  
accounting practice 会计惯例 Tf?`_jL  
accounting principle 会计准则 5OX[)Li  
accounting record 会计记录  _-9cGm v  
accounting report 会计报告 & Y2x O  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @7V~CNB +  
Accounting Society of China 中国会计学会 XP?)xDr8  
accounting statement 会计报表 _aJKt3GQ  
accounting system 会计制度；会计系统 MX.?tN#F|H  
accounting transaction 会计事项；帐务交易 |{_>H'  
accounting treatment 会计处理 g#cet{>  
accounting year 会计年度 7T t!hf  
accretion 增值；添加 )}t't"  
accrual 应计项目；应累算数目 zgH*B*)bj  
accrual basis 应计制；权责发生制 U=U5EdN;  
accrual basis accounting 应计制会计；权责发生制会计 <^_crJONom  
accrue 应累算；应计 TU*EtE'
g/  
accrued benefit 应累算利益 _mwt{D2r}  
accrued charges 应计费用 -|>T? t'K  
accrued cumulative preference share dividend 应累算的累积优先股股息 4"\cA:
9a  
accrued expenses 应累算费用 ZmNNR 1%/  
accrued interest payable 应付利息；应计未付利息 PL 3hrI 5  
accrued interest receivable 应收利息；应计未收利息 ju.pQ=PSX  
accrued right 累算权益 X8N9*vy  
accruing profit 应累算的利润 %H2ios[UO  
accumulated fiscal reserve 累积财政储备 G.v(2~QFd  
accumulated profit 累积利润；滚存溢利 m]vV.pwv  
accumulated reserve 累积储备 F[`dX  
accumulation of surplus income 累积收益盈余 a(ITv roM/  
acquired assets 既得资产 3
eX
Io=  
acquisition 收购；购置；取得 ffBd  
acquisition cost 购置成本 !6@'H4cb=  
acquisition expenses 购置费用 ^ w2 HF  
acquisition of 100% interest 收购全部股权 CyW|k Dz  
acquisition of control 取得控制权 QG2 Zh9R  
acquisition of fixed assets 购置固定资产 SW'eTG  
acquisition of shell “买壳” cC+2%q B  
acquisition price 收购价 kfT*G +l]  
act of God 天灾 QCE7VV1Rw  
acting partner 执事合伙人 uoe Zb=<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 VuH ->  
active partner 积极参与的合伙人 SY%y*6[6  
active trading 交投活跃 7]ysvSM  
actual circulation 实际流通 SgehOu  
actual cost 实际成本 Q~VM.G  
actual expenditure 实际开支；实际支出 W I MBwmg  
actual income 实际入息；实际收入；实际收益 w>=N~0@t  
actual market 现货市场 ]dI^ S  
actual price 现货价；实际价格 vv{+p(~**O  
actual profit 实际利润 fwV2b<[  
actual quotation 实盘；实际价位；实际报价 uLWu. Vx  
actual year basis 按实际年度计算 Jp+'"a  
actuals 实货 OE9,D:tv  
actuarial investigation 精算调查 9OW8/ H&!  
actuarial principle 精算原则 }u=Oi@~  
actuarial report 精算师报告 #kq!{5,  
Actuarial Society of Hong Kong 香港精算学会 #Lp}j?Y  
actuarial valuation 精算师估值 |?8nO.C~V  
actuary 精算师 Q{L:pce
-  
ad referendum agreement 暂定协议；有待覆核的协定 &tvp)B?cWk  
ad valorem duty 从价税；按值征税 QuPz'Ut#  
ad valorem duty system 从价税制 >X'-J{4R  
ad valorem fee 从价费 7bihP@I!  
ad valorem tariff 从价关税 yb?Pyq.D  
additional allowance 额外免税额 vZ"gCf3#?3  
additional amount for unexpired risk 未过期风险的额外款额 }^ ,D~b-nB  
additional assessable profit 补加应评税利润 E5M/XW\E6  
additional assessment 补加评税 Zis,%XY  
additional commitment 额外承担
#S'
uqP!  
additional commitment vote 额外承担拨款 )H{1Xjh-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }X^MB  
additional dependent parent allowance 供养父母额外免税额 k:R\;l5  
additional provision 额外拨款 tZz
%x?3G  
additional stamp duty 附加印花税 zIjfxK  
additional tax 补加税罚款；补加税款 fs&$?mHL){  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 XGH:'^o_  
adjudged bankrupt 被裁定破产 h\w;SDwOk  
adjudicated bankrupt 裁定破产人 RO,TNS~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 nW7: ]  
adjudication of bankruptcy 裁定破产；宣告破产 aaT3-][  
adjudication of insolvency 裁定无力偿还债务 6AG]7d<  
adjusted actual 经调整的实数；调整后的实数 iC=>wrqY>  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,.>9$(s  
adjusted figure 经调整的数字；调整后的数额 X~0-WBz  
adjusted liabilities 经调整的负债；调整后的负债 )Ak#1w&q  
adjusted loss 经调整的亏损；调整后的亏损 %\HPYnIe  
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 ^Z?m)qxvB  
adjusted profit 经调整的利润；调整后的利润 >RkaFcq  
adjusted surplus 经调整的盈余额；调整后的盈余额 [Tp?u8$p`  
adjusted value 经调整的价值；调整后的价值 AG=PbY9  
adjustment 调整；修订；理算〔保险〕 4=Ru{ewRV  
adjustment centre 调剂中心 A%Ka)UU+n  
adjustment lag 调整过程的时间差距；调整时差 u@#% SX  
adjustment mechanism 调整机制 `@],J  
adjustment of loss 亏损调整 @ztT1?!e  
adjustment process 调整过程；调整程序 A+* lV*@0  
adjustment range 调整幅度 vu\W5M  
administered exchange rate 受管制汇率 8VMA~7^