[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: 6_rS!X  
$SA8 $!:  
A share Ａ股；甲类股份 $3w a%"  
abatement of tax 减税；减扣免税额 7ZqC1  
ABN AMRO Bank N.V. 荷兰银行 0escp~\Z  
above-the-line expenditure 线上项目支出；经常预算支出 p78X,44xg  
above-the-line receipt 线上项目收入；经常预算收入 ZxLgV$U  
ABSA Asia Limited 南非联合亚洲有限公司 (w`9*1NO  
absolute change 绝对数值变更 DavpjwSn  
absolute expenditure 实际开支 N8_ c%6GE  
absolute guideline figure 绝对准则数字 R$sG*=a!8j  
absolute interest 绝对权益 09HlL=0q  
absolute order of discharge 绝对破产解除令 :>+}|
(v  
absolute profit margin 绝对利润幅度 V]&0"HX2r!  
absolute value 实值；绝对值 }\?UmuolQ  
absolutely vested interest 绝对既得权益 ~QQi{92  
absorbed cost 已吸收成本；已分摊成本 /J9|.];%r  
absorption 吸收；分摊；合并 o)GLh^g_I'  
absorption rate 吸收率；摊配率；分摊率 `2
.[
8%6  
ACB Finance Limited 亚洲商业财务有限公司 ^Q0%_V,  
acceptable form of reciprocity 合理的互惠条件 "Y-_83  
acceptable rate 适当利率；适当汇率 E>NRC\^@  
acceptance agreement 承兑协议 Ahv%Q%m%2  
acceptance for honour 参加承兑 * `1W})  
acceptor 承兑人；接受人；受票人 eEl}.W}  
acceptor for honour 参加承兑人 K*NCIIDh  
accident insurance 意外保险 \jH^OXxb  
Accident Insurance Association of Hong Kong 香港意外保险公会 8&t3a+8l  
accident insurance scheme 意外保险计划 AR8zCKBc^  
accident year basis 意外年度基准 mO%F {'
 
accommodation 通融；贷款 P+K< /i  
accommodation bill 通融票据；空头票据 DPqk~KCM  
accommodation party 汇票代发人 2)cq!Zv  
account balance 帐户余额；帐户结余 H!PMb{
e
 
account book 帐簿 VI_8r5o  
account collected in advance 预收款项 ,}?x
!3  
account current book 往来帐簿 |soDt<y+L  
account of after-acquired property 事后取得的财产报告 J$"3w,O6+U  
account of defaulter 拖欠帐目 h0ml#A `h  
account payable 应付帐款 #k?uY g8
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 I5Vp%mCY  
account receivable 应收帐款 qJN! L))  
account receivable report 应收帐款报表 dPvRbwH<  
account statement 结单；帐单；会计财务报表 *ETSx{)8  
account title 帐户名称；会计科目 p^J=*jm)x  
accountant's report 会计师报告 g4z*6L,u  
Accountant's Report Rules 会计师报告规则 3}hJ`xQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "=H(\V  
Accounting Arrangements 《会计安排》 .0 }eg$d  
accounting basis 会计基础 KUD&vqx3  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;xqN#mqq  
Accounting Circular 《会计通告》 meJ%mY  
accounting class 会计类别 Wl? 0|{W  
accounting date 记帐日期；会计结算日期 (+aU,E
Q  
accounting for money 款项核算 fD:BKJ Q  
Accounting Officer 会计主任 |f67aN  
accounting period 会计报告期；会计期 Fw.df<  
accounting policy 会计政策；会计方针 -}:; EGUtd  
accounting practice 会计惯例 rD_\NgVAs  
accounting principle 会计准则 J> Z.2  
accounting record 会计记录 V$o]}|  
accounting report 会计报告 :LrB9Cf$n  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e2F{}N  
Accounting Society of China 中国会计学会 Bl$Hg,in-  
accounting statement 会计报表 {#U3A_y  
accounting system 会计制度；会计系统 >>nOS]UL  
accounting transaction 会计事项；帐务交易 4 x|yzUx  
accounting treatment 会计处理 (Y!{ UNq5  
accounting year 会计年度 Te d1Ky2O  
accretion 增值；添加 w#qE#g %1  
accrual 应计项目；应累算数目 RwyX,|  
accrual basis 应计制；权责发生制 wa1Qt  
accrual basis accounting 应计制会计；权责发生制会计 -_[ZRf?^  
accrue 应累算；应计 l~( A(1  
accrued benefit 应累算利益 SB x<-^  
accrued charges 应计费用 9Ib#A  
accrued cumulative preference share dividend 应累算的累积优先股股息 +Z7:(o<  
accrued expenses 应累算费用 |X47&Y  
accrued interest payable 应付利息；应计未付利息 H3#rFO"C*  
accrued interest receivable 应收利息；应计未收利息 X:2)C-l?  
accrued right 累算权益 T"_f9?  
accruing profit 应累算的利润 6N< snBmd  
accumulated fiscal reserve 累积财政储备 $Cnv]1%  
accumulated profit 累积利润；滚存溢利 Ci9]#)"c  
accumulated reserve 累积储备 8{4SaT.-Rm  
accumulation of surplus income 累积收益盈余 &*j# [6  
acquired assets 既得资产 C .`!?CW  
acquisition 收购；购置；取得 |\BxKwS^  
acquisition cost 购置成本 ;s\ck:Xg  
acquisition expenses 购置费用 qbx}9pp}g  
acquisition of 100% interest 收购全部股权 %LjhK,'h  
acquisition of control 取得控制权 Q@(tyW+8U@  
acquisition of fixed assets 购置固定资产 T/$hN hQK  
acquisition of shell “买壳” [cso$T v  
acquisition price 收购价 }'u0Q6Obj  
act of God 天灾 8[rZRc  
acting partner 执事合伙人 AFdBf6/"i  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #Y<QEGb(  
active partner 积极参与的合伙人 wX+KW0|>  
active trading 交投活跃 ;%^T*?t  
actual circulation 实际流通 >Q#\X=a>  
actual cost 实际成本 ~5:-;ZbZ  
actual expenditure 实际开支；实际支出 O>,Rsj!e  
actual income 实际入息；实际收入；实际收益 }cO}H2m  
actual market 现货市场 wOV} <.W  
actual price 现货价；实际价格 \Z8:^ct.P  
actual profit 实际利润 6 K-jje;)  
actual quotation 实盘；实际价位；实际报价 Q@ghQGn#  
actual year basis 按实际年度计算 ItxC}qT  
actuals 实货 -'Oq.$Qq  
actuarial investigation 精算调查 *
\#?)q  
actuarial principle 精算原则 uRnSwJ"hE  
actuarial report 精算师报告 \O=t5yS  
Actuarial Society of Hong Kong 香港精算学会 U2CCjAgRs  
actuarial valuation 精算师估值 +`&-xq76  
actuary 精算师 Jty/gjK+  
ad referendum agreement 暂定协议；有待覆核的协定 |Ye%HpTTv  
ad valorem duty 从价税；按值征税 1kczlTF  
ad valorem duty system 从价税制 }J+\o~  
ad valorem fee 从价费 m\eYm;RVj  
ad valorem tariff 从价关税 -F&*>?I  
additional allowance 额外免税额 |PutTcjQ  
additional amount for unexpired risk 未过期风险的额外款额 BvqypLI  
additional assessable profit 补加应评税利润 $.KDnl^  
additional assessment 补加评税 v]@n'!  
additional commitment 额外承担 cr>"LAi  
additional commitment vote 额外承担拨款 Sp\ 7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 XK,l9 {*  
additional dependent parent allowance 供养父母额外免税额 \QP 1jB  
additional provision 额外拨款 eUEO~M2&U{  
additional stamp duty 附加印花税 }0 b[/ZwQ  
additional tax 补加税罚款；补加税款 Z"5ew
U<?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ZnZ`/zNO  
adjudged bankrupt 被裁定破产 LWIPq"  
adjudicated bankrupt 裁定破产人 Zp_v
v@s  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |#J!oBS!  
adjudication of bankruptcy 裁定破产；宣告破产 HOb0\X  
adjudication of insolvency 裁定无力偿还债务 ;S}_/'  
adjusted actual 经调整的实数；调整后的实数 Q}|QgN  
adjusted current assets 经调整的流动资产；调整后的流动资产 cUD}SOW  
adjusted figure 经调整的数字；调整后的数额 R}0xWPt9G  
adjusted liabilities 经调整的负债；调整后的负债 hWAZP=H  
adjusted loss 经调整的亏损；调整后的亏损 w<jlE8u  
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 Hq."_i{I  
adjusted profit 经调整的利润；调整后的利润 g3kF&+2i  
adjusted surplus 经调整的盈余额；调整后的盈余额 XHYVcwmDz-  
adjusted value 经调整的价值；调整后的价值 eGk`Z>  
adjustment 调整；修订；理算〔保险〕 l
Ql
  
adjustment centre 调剂中心 o}6d[G>  
adjustment lag 调整过程的时间差距；调整时差 ,+o*> fD  
adjustment mechanism 调整机制 97\9!)`,  
adjustment of loss 亏损调整 7#9yAS+x(  
adjustment process 调整过程；调整程序 ~]C m   
adjustment range 调整幅度 .TKKjS%8  
administered exchange rate 受管制汇率 0k6S`e9gI