[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: q}<.x8\  
 's>#8;X  
A share Ａ股；甲类股份 PG6[l Hmi  
abatement of tax 减税；减扣免税额 QGH h;  
ABN AMRO Bank N.V. 荷兰银行 G{NSAaD[  
above-the-line expenditure 线上项目支出；经常预算支出 rb:<N%*t  
above-the-line receipt 线上项目收入；经常预算收入 v}F4R $  
ABSA Asia Limited 南非联合亚洲有限公司 g>~cs_N@  
absolute change 绝对数值变更 k-WHHoU>o  
absolute expenditure 实际开支 "WYA  
absolute guideline figure 绝对准则数字 YVB% kKv{  
absolute interest 绝对权益 3z
,v#2  
absolute order of discharge 绝对破产解除令 {H=oxa  
absolute profit margin 绝对利润幅度 \}$*}gW[}  
absolute value 实值；绝对值 =5y`(0 I`U  
absolutely vested interest 绝对既得权益 lo+xo;Nd  
absorbed cost 已吸收成本；已分摊成本 ZjU=~)O}H  
absorption 吸收；分摊；合并 kqVg2#<@M  
absorption rate 吸收率；摊配率；分摊率 (O8,zqP9l  
ACB Finance Limited 亚洲商业财务有限公司 ${hyNt  
acceptable form of reciprocity 合理的互惠条件 [1z{T(d
h  
acceptable rate 适当利率；适当汇率 ]urK$  
acceptance agreement 承兑协议 eM?rc55|  
acceptance for honour 参加承兑 1@A7h$ 1P  
acceptor 承兑人；接受人；受票人 l60ikc4$I  
acceptor for honour 参加承兑人 ==]Z \jk  
accident insurance 意外保险 %{R_^Y8t  
Accident Insurance Association of Hong Kong 香港意外保险公会 2c}B  
accident insurance scheme 意外保险计划 H1` rM^,%A  
accident year basis 意外年度基准 b/}'Vf[  
accommodation 通融；贷款 ~TYbP  
accommodation bill 通融票据；空头票据 {] &R8?%  
accommodation party 汇票代发人 DpA\r_D  
account balance 帐户余额；帐户结余 Bu7A{DRf  
account book 帐簿 89zuL18V  
account collected in advance 预收款项 S?*^>Y-e;  
account current book 往来帐簿 C/F@ ]_y  
account of after-acquired property 事后取得的财产报告 9c#lLKrzG  
account of defaulter 拖欠帐目 A)8rk_92Q  
account payable 应付帐款 &&;ex9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a*Rz<08  
account receivable 应收帐款 fO*)LPen.z  
account receivable report 应收帐款报表 fC_zX}3
 
account statement 结单；帐单；会计财务报表 <u0*"  
account title 帐户名称；会计科目 aSRjFL^   
accountant's report 会计师报告 ~6p5H}'H1  
Accountant's Report Rules 会计师报告规则 lZ}P{d'f.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KzV.+f  
Accounting Arrangements 《会计安排》 YMi/uy  
accounting basis 会计基础 mHKJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 wi>DZkR  
Accounting Circular 《会计通告》 Jf2e<?`  
accounting class 会计类别 4 GUA&qs  
accounting date 记帐日期；会计结算日期 ^>-+@+( r  
accounting for money 款项核算 neF8V"-u&  
Accounting Officer 会计主任 nt7|f,_J  
accounting period 会计报告期；会计期 W+KF2(lB  
accounting policy 会计政策；会计方针 C?,*U  
accounting practice 会计惯例 cI5N"U@yN  
accounting principle 会计准则 ze&#i6S  
accounting record 会计记录 > 84e`aGE  
accounting report 会计报告 Q*gnAi&.#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (}G!np  
Accounting Society of China 中国会计学会 mxgqS
=`  
accounting statement 会计报表 YUCC*t  
accounting system 会计制度；会计系统 DacN{r"3  
accounting transaction 会计事项；帐务交易 2SYKe$e  
accounting treatment 会计处理 n[|6khOL-  
accounting year 会计年度 F'1k<V?  
accretion 增值；添加 p+$+MeBz  
accrual 应计项目；应累算数目 /N>} 4Ay  
accrual basis 应计制；权责发生制 vHS2q >  
accrual basis accounting 应计制会计；权责发生制会计 WVOoHH  
accrue 应累算；应计 $%Z3;:<Uf-  
accrued benefit 应累算利益 )AI?x@  
accrued charges 应计费用 opXDm\  
accrued cumulative preference share dividend 应累算的累积优先股股息 
[_
V:)  
accrued expenses 应累算费用 teAukE=}  
accrued interest payable 应付利息；应计未付利息 >zQOK-  
accrued interest receivable 应收利息；应计未收利息 t U{\ev$x  
accrued right 累算权益 19p8B&  
accruing profit 应累算的利润 Pubv$u 2  
accumulated fiscal reserve 累积财政储备 zZ:xEc  
accumulated profit 累积利润；滚存溢利 P].eAAXnP  
accumulated reserve 累积储备 9
p4y>3  
accumulation of surplus income 累积收益盈余 6|5H=*)DH  
acquired assets 既得资产 cAb>2]M5V  
acquisition 收购；购置；取得 Ps3~{zH`  
acquisition cost 购置成本 t{zBC?cR  
acquisition expenses 购置费用 o,1Dqg4P3  
acquisition of 100% interest 收购全部股权 /D'M24  
acquisition of control 取得控制权 ;g+]klR!  
acquisition of fixed assets 购置固定资产 =G4u#t)  
acquisition of shell “买壳” _lX8K:C(  
acquisition price 收购价 {rDq_^  
act of God 天灾 6Cv.5Vhx  
acting partner 执事合伙人 pM9yOY  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^&Q<tN7  
active partner 积极参与的合伙人 t+O e)Ns  
active trading 交投活跃 O[FZq47  
actual circulation 实际流通 FAw1o  
actual cost 实际成本 &?y7I Pp  
actual expenditure 实际开支；实际支出 +Ofa#^5);K  
actual income 实际入息；实际收入；实际收益 L=]p_2+  
actual market 现货市场 doR4nRl9  
actual price 现货价；实际价格 CW p#^1F  
actual profit 实际利润 L5f$TLw h;  
actual quotation 实盘；实际价位；实际报价
DkdL#sV  
actual year basis 按实际年度计算 y^R4I_* z  
actuals 实货 u%B&WwHG  
actuarial investigation 精算调查 8
vSIf+  
actuarial principle 精算原则 f@d9Hqr+l;  
actuarial report 精算师报告 U*\17YU6h  
Actuarial Society of Hong Kong 香港精算学会 ~x#vZ=]8  
actuarial valuation 精算师估值 2.nE k  
actuary 精算师 ($8t%jVWJJ  
ad referendum agreement 暂定协议；有待覆核的协定 "}zt`3  
ad valorem duty 从价税；按值征税 A[)C: q,  
ad valorem duty system 从价税制 /8c&Axuv  
ad valorem fee 从价费 e;h,V(  
ad valorem tariff 从价关税 ),`8eQC  
additional allowance 额外免税额 R,,Qt TGB  
additional amount for unexpired risk 未过期风险的额外款额 2+Yb 7 uI,  
additional assessable profit 补加应评税利润 t7*#[x)a  
additional assessment 补加评税 w7 *V^B  
additional commitment 额外承担 vy9dAl  
additional commitment vote 额外承担拨款 gCJIIzl%Bh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 S-c ^eLzQ  
additional dependent parent allowance 供养父母额外免税额 '3Q3lM'lh  
additional provision 额外拨款 8:dQ._#v  
additional stamp duty 附加印花税 [Y8S[YY  
additional tax 补加税罚款；补加税款 v0LGdX)/Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {v,)G)obWw  
adjudged bankrupt 被裁定破产 B(,:haAr  
adjudicated bankrupt 裁定破产人 Bm/
YgQi  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gKi{Y1
 
adjudication of bankruptcy 裁定破产；宣告破产 izuF !
9  
adjudication of insolvency 裁定无力偿还债务 zk}{ dG^M:  
adjusted actual 经调整的实数；调整后的实数 E!mmLVa9  
adjusted current assets 经调整的流动资产；调整后的流动资产 J=H)JH3  
adjusted figure 经调整的数字；调整后的数额 U(,.D}PG  
adjusted liabilities 经调整的负债；调整后的负债 >5ChcefH  
adjusted loss 经调整的亏损；调整后的亏损 `hUHel;6  
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 r,NgG!zq<  
adjusted profit 经调整的利润；调整后的利润 \TbVS8e^  
adjusted surplus 经调整的盈余额；调整后的盈余额 G%{0i20_  
adjusted value 经调整的价值；调整后的价值 D$q'FZH  
adjustment 调整；修订；理算〔保险〕 @dEiVF`4:  
adjustment centre 调剂中心 H"Dn]$Q\Z  
adjustment lag 调整过程的时间差距；调整时差 ."6[:MF  
adjustment mechanism 调整机制 {vVTv SC  
adjustment of loss 亏损调整 ]?K. S6  
adjustment process 调整过程；调整程序 Z :nbZHByh  
adjustment range 调整幅度 c$h9/H=
~  
administered exchange rate 受管制汇率 {y-^~Q"z