[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: jb!15Vlt"  
83gp'W{|  
A share Ａ股；甲类股份 &UoQ8&  
abatement of tax 减税；减扣免税额 :|E-Dx4F6H  
ABN AMRO Bank N.V. 荷兰银行 (n~GKcA  
above-the-line expenditure 线上项目支出；经常预算支出 WH0$v#8`v  
above-the-line receipt 线上项目收入；经常预算收入 PQ`~qM:3st  
ABSA Asia Limited 南非联合亚洲有限公司 oxgh;v*  
absolute change 绝对数值变更 CB%O8d #  
absolute expenditure 实际开支 CXhE+oS5z'  
absolute guideline figure 绝对准则数字 ^)[jBUT  
absolute interest 绝对权益 P{h$> 6c  
absolute order of discharge 绝对破产解除令 p#fV|2'  
absolute profit margin 绝对利润幅度 sRf?JyB  
absolute value 实值；绝对值 :k7h"w  
absolutely vested interest 绝对既得权益 81/t)Cp  
absorbed cost 已吸收成本；已分摊成本 <+${ gu?^  
absorption 吸收；分摊；合并 F\hU V[  
absorption rate 吸收率；摊配率；分摊率 N'e3<  
ACB Finance Limited 亚洲商业财务有限公司 %:7fAB,PA  
acceptable form of reciprocity 合理的互惠条件 !TdbD56  
acceptable rate 适当利率；适当汇率 xO` O$ie  
acceptance agreement 承兑协议 [(4s\c  
acceptance for honour 参加承兑 y6 _,U/9
 
acceptor 承兑人；接受人；受票人 N\WEp?%~  
acceptor for honour 参加承兑人 *^-~J/  
accident insurance 意外保险 I^yInrRh5  
Accident Insurance Association of Hong Kong 香港意外保险公会 >z1q\cz  
accident insurance scheme 意外保险计划 Z{J{6 j  
accident year basis 意外年度基准 uS,XQy2  
accommodation 通融；贷款 ojQjx|Q}  
accommodation bill 通融票据；空头票据 f<aJiVP  
accommodation party 汇票代发人 \4pWHE/  
account balance 帐户余额；帐户结余 pz@wbu=($4  
account book 帐簿 kc&MO`2 W\  
account collected in advance 预收款项 sT|FgB  
account current book 往来帐簿 bQu1L>c,Uw  
account of after-acquired property 事后取得的财产报告 &^!vi2$5}  
account of defaulter 拖欠帐目 {Kkut?5  
account payable 应付帐款 ;/]vmgl2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 g4 G?hv`R  
account receivable 应收帐款 4! V-- F  
account receivable report 应收帐款报表 tHV81F1J  
account statement 结单；帐单；会计财务报表 exQU  
account title 帐户名称；会计科目 #:n:3]t  
accountant's report 会计师报告 c$[cDf~  
Accountant's Report Rules 会计师报告规则 \gjYh2>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 V:vYS  
Accounting Arrangements 《会计安排》 PQFr4EY?i  
accounting basis 会计基础 ,Rh6(I  
accounting by Official Receiver 破产管理署署长呈交的帐目 S;]][h=  
Accounting Circular 《会计通告》 fmQ`8b  
accounting class 会计类别 )cd5iE:FO  
accounting date 记帐日期；会计结算日期 AqHH^adzA:  
accounting for money 款项核算 U4hFPK<  
Accounting Officer 会计主任 */JMPw&  
accounting period 会计报告期；会计期 C:WXI;*cr  
accounting policy 会计政策；会计方针 =u#xPI0:  
accounting practice 会计惯例 ]NrA2i?  
accounting principle 会计准则 J$X
{4  
accounting record 会计记录 `96PY!$u  
accounting report 会计报告 >SR!*3$5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6!GO{2d"  
Accounting Society of China 中国会计学会 3HP o*~"]  
accounting statement 会计报表 c8cPG m#i  
accounting system 会计制度；会计系统 jRCG}
'  
accounting transaction 会计事项；帐务交易 =6N%;2`84  
accounting treatment 会计处理 !.nyIA(  
accounting year 会计年度 m$X0O_*A  
accretion 增值；添加 ?UGA-^E1  
accrual 应计项目；应累算数目 L)`SNN\ipR  
accrual basis 应计制；权责发生制 z|:3,$~sN  
accrual basis accounting 应计制会计；权责发生制会计 i)pAFv<$,  
accrue 应累算；应计 zJ2dPp~u  
accrued benefit 应累算利益 U94Tp A6  
accrued charges 应计费用 yRt>7'@X  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;$Q&2}L[  
accrued expenses 应累算费用  KDODUohC  
accrued interest payable 应付利息；应计未付利息 g_l=z`,8  
accrued interest receivable 应收利息；应计未收利息 'nO%1BZj+  
accrued right 累算权益 x8]5> G8(r  
accruing profit 应累算的利润 U)n+j}vi  
accumulated fiscal reserve 累积财政储备 7;T6hKWV[  
accumulated profit 累积利润；滚存溢利 B]o5HA<k  
accumulated reserve 累积储备 _Bp{~-fO  
accumulation of surplus income 累积收益盈余 L93&.d@m9  
acquired assets 既得资产 iVg3=R)[1  
acquisition 收购；购置；取得 \<bar ~  
acquisition cost 购置成本 ~rWys=  
acquisition expenses 购置费用 Xj^Hy"HC^~  
acquisition of 100% interest 收购全部股权 CPto?=*A  
acquisition of control 取得控制权 cy6lsJ"?  
acquisition of fixed assets 购置固定资产 XsVp7zk\  
acquisition of shell “买壳” d 18>0R  
acquisition price 收购价 l,pI~A`w_  
act of God 天灾 I|27%i  
acting partner 执事合伙人 l".LtU
f-  
active market 买卖活跃的市场；交投畅旺的市场；旺市 CQ`$' oy?W  
active partner 积极参与的合伙人 P'dH
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active trading 交投活跃 M+akD  
actual circulation 实际流通 S l?@c/Ng  
actual cost 实际成本 CSC sJE#4
 
actual expenditure 实际开支；实际支出 9mEt**s Ur  
actual income 实际入息；实际收入；实际收益 d0Jaa1b~O  
actual market 现货市场 v
e [*t`  
actual price 现货价；实际价格 rk$$gXg9/  
actual profit 实际利润 f;[\'_.*  
actual quotation 实盘；实际价位；实际报价 U{+<c [  
actual year basis 按实际年度计算 w[bhm$SX]B  
actuals 实货 1I{^]]qw  
actuarial investigation 精算调查 Z+qTMm  
actuarial principle 精算原则 U0PQ[Y#\  
actuarial report 精算师报告 (H\)BS7#R  
Actuarial Society of Hong Kong 香港精算学会 oY#62&wk4  
actuarial valuation 精算师估值 Dp5hr8bT  
actuary 精算师 L1'#wH  
ad referendum agreement 暂定协议；有待覆核的协定 @w H+,]xE  
ad valorem duty 从价税；按值征税 uTemAIp $u  
ad valorem duty system 从价税制 h]6"~ m  
ad valorem fee 从价费  tdl Y  
ad valorem tariff 从价关税 PW[NW-S `c  
additional allowance 额外免税额 Xlw8>.\  
additional amount for unexpired risk 未过期风险的额外款额 [M7&  
additional assessable profit 补加应评税利润 B-@ ]+W  
additional assessment 补加评税 Fjc4[ C  
additional commitment 额外承担 &rcC7v K9  
additional commitment vote 额外承担拨款 &g{b5x{iD  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RW#&f*  
additional dependent parent allowance 供养父母额外免税额 O[tOpf@s.  
additional provision 额外拨款 HH\6gs]u  
additional stamp duty 附加印花税 VeJ M=s.y7  
additional tax 补加税罚款；补加税款 |m^qA](M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ymIjm0jVh  
adjudged bankrupt 被裁定破产 V8aLPJ0_  
adjudicated bankrupt 裁定破产人 $[p<}o/6v]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 qM."W=XVN  
adjudication of bankruptcy 裁定破产；宣告破产 <rO0t9OH  
adjudication of insolvency 裁定无力偿还债务 D
Q<{FN  
adjusted actual 经调整的实数；调整后的实数 `Y
ZK$ -,  
adjusted current assets 经调整的流动资产；调整后的流动资产 Eagl
7'x  
adjusted figure 经调整的数字；调整后的数额 X"S-f;b#  
adjusted liabilities 经调整的负债；调整后的负债 RY>BP[h  
adjusted loss 经调整的亏损；调整后的亏损 kiW|h)w_,v  
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 /GzA89N(  
adjusted profit 经调整的利润；调整后的利润 A
c0^ `  
adjusted surplus 经调整的盈余额；调整后的盈余额 !zhg3B#p  
adjusted value 经调整的价值；调整后的价值 E5#Dn.!~  
adjustment 调整；修订；理算〔保险〕 -FAAP&LG  
adjustment centre 调剂中心 HF3W,eaqK  
adjustment lag 调整过程的时间差距；调整时差 [r,Z M  
adjustment mechanism 调整机制 [@l:C\2  
adjustment of loss 亏损调整 n^svRM]eQ  
adjustment process 调整过程；调整程序 syEWc(5  
adjustment range 调整幅度 /_N*6a
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administered exchange rate 受管制汇率 ^`W8>czi