[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: ) 2lB  
wrQ02?  
A share Ａ股；甲类股份 3+l8VX&u!  
abatement of tax 减税；减扣免税额 ^IgQIN  
ABN AMRO Bank N.V. 荷兰银行 )n6,uTlOw  
above-the-line expenditure 线上项目支出；经常预算支出 =X1oB,W{  
above-the-line receipt 线上项目收入；经常预算收入 0u;a*#V@  
ABSA Asia Limited 南非联合亚洲有限公司 7@&mGUALO  
absolute change 绝对数值变更 E~@&&dU8  
absolute expenditure 实际开支 enx+,[  
absolute guideline figure 绝对准则数字 eQz.N<f"  
absolute interest 绝对权益 GrUpATIx  
absolute order of discharge 绝对破产解除令 6gabnW3  
absolute profit margin 绝对利润幅度 p/yz`m T'w  
absolute value 实值；绝对值 ppo.#p0w  
absolutely vested interest 绝对既得权益 w`DcnQK'  
absorbed cost 已吸收成本；已分摊成本 :_,a%hb+8  
absorption 吸收；分摊；合并 m@Dra2Cv'@  
absorption rate 吸收率；摊配率；分摊率 Lv?jg?$  
ACB Finance Limited 亚洲商业财务有限公司 IL` LIJ:O  
acceptable form of reciprocity 合理的互惠条件 znB+RiV8  
acceptable rate 适当利率；适当汇率 ^F'~|zc"C  
acceptance agreement 承兑协议 +DG-MM%\  
acceptance for honour 参加承兑 3:O|p[2)L  
acceptor 承兑人；接受人；受票人 @SH[<c  
acceptor for honour 参加承兑人 $Zr \$z2  
accident insurance 意外保险 <BIQc,)2}  
Accident Insurance Association of Hong Kong 香港意外保险公会 w~_ycY.e  
accident insurance scheme 意外保险计划 >/Gw)K}#E  
accident year basis 意外年度基准 tPa(H;  
accommodation 通融；贷款 /!JxiGn  
accommodation bill 通融票据；空头票据 G1-r$7\  
accommodation party 汇票代发人 [p'A?-  
account balance 帐户余额；帐户结余 [,MaAB  
account book 帐簿 ,
PoG=W  
account collected in advance 预收款项 8[.&ca/[  
account current book 往来帐簿 S}fQis  
account of after-acquired property 事后取得的财产报告 ub!lHl  
account of defaulter 拖欠帐目 k.7!)jL7  
account payable 应付帐款 TMD\=8Na  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 # >I_  
account receivable 应收帐款 rb}fP #j  
account receivable report 应收帐款报表 cNT !}8 h^  
account statement 结单；帐单；会计财务报表 /Xj{]i3{  
account title 帐户名称；会计科目
Wy\^}  
accountant's report 会计师报告 yN)(MmX'1  
Accountant's Report Rules 会计师报告规则 6ddRFpe  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $}IG+,L  
Accounting Arrangements 《会计安排》 ck%.D%=  
accounting basis 会计基础 <& 3[|Ca  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y}xM&%  
Accounting Circular 《会计通告》 8b
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accounting class 会计类别 H "Io!{aKU  
accounting date 记帐日期；会计结算日期 KWeE!f 7G  
accounting for money 款项核算 |Eh2#K0x4G  
Accounting Officer 会计主任 AOkG.u-k  
accounting period 会计报告期；会计期 ~3-"1E>Rgy  
accounting policy 会计政策；会计方针 /NjBC[P  
accounting practice 会计惯例 1ni72iz\  
accounting principle 会计准则 #6 ni~d&0  
accounting record 会计记录 O8A(OfX  
accounting report 会计报告 +8W5amk.P|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :Tv>)N  
Accounting Society of China 中国会计学会 qO38vY){  
accounting statement 会计报表 |Xm$O1Wa
 
accounting system 会计制度；会计系统 Pr>05lg  
accounting transaction 会计事项；帐务交易 |QF_E4ISD  
accounting treatment 会计处理 +*xc4  
accounting year 会计年度 $a8,C\me?  
accretion 增值；添加 GLESngAl  
accrual 应计项目；应累算数目 *iY:R  
accrual basis 应计制；权责发生制 ?w!8;xS8  
accrual basis accounting 应计制会计；权责发生制会计 E<}sGzMc  
accrue 应累算；应计 WO{7/h</  
accrued benefit 应累算利益 }ng?Ar[  
accrued charges 应计费用 `#w#!@s#@  
accrued cumulative preference share dividend 应累算的累积优先股股息 $m~&|s  
accrued expenses 应累算费用 *59|  
accrued interest payable 应付利息；应计未付利息 r7].48D  
accrued interest receivable 应收利息；应计未收利息 $=,pQ q  
accrued right 累算权益 mn=b&{')e  
accruing profit 应累算的利润 {}8C/4iP  
accumulated fiscal reserve 累积财政储备 ;~L,Aqn7  
accumulated profit 累积利润；滚存溢利 +."|Y3a  
accumulated reserve 累积储备 - f ^!R  
accumulation of surplus income 累积收益盈余 0:n"A,-p  
acquired assets 既得资产 !s^XWsb8  
acquisition 收购；购置；取得 pZK 1G  
acquisition cost 购置成本
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acquisition expenses 购置费用
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acquisition of 100% interest 收购全部股权 bM5V=b_H  
acquisition of control 取得控制权 k H<C9z2=  
acquisition of fixed assets 购置固定资产 S
rB>_0**  
acquisition of shell “买壳” qy.$5-e:[9  
acquisition price 收购价 ra6\+M~}e  
act of God 天灾 :!Dm
,PP%  
acting partner 执事合伙人 p-_9I7?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Tn/Zs|  
active partner 积极参与的合伙人 ]T|$nwQ  
active trading 交投活跃 !ht2*8$lQ  
actual circulation 实际流通 $Zo|ta^  
actual cost 实际成本 $M4Z_zle)  
actual expenditure 实际开支；实际支出 z/h]Jos  
actual income 实际入息；实际收入；实际收益 Dq<DW2It>  
actual market 现货市场 4h_YVG]ur  
actual price 现货价；实际价格 9B;WjXSe  
actual profit 实际利润 Z3YKG{g  
actual quotation 实盘；实际价位；实际报价 +jZa A/  
actual year basis 按实际年度计算 J5F@<vi  
actuals 实货 1kpw*$P0  
actuarial investigation 精算调查 ZO/Jf Jn~  
actuarial principle 精算原则
~E((n  
actuarial report 精算师报告 n"aF#HR?0d  
Actuarial Society of Hong Kong 香港精算学会 !wQ?+:6  
actuarial valuation 精算师估值 $0K@=7ms  
actuary 精算师 T[xIn+w  
ad referendum agreement 暂定协议；有待覆核的协定 0>BI[x@  
ad valorem duty 从价税；按值征税 9XtO#!+48  
ad valorem duty system 从价税制 G/FDD{y  
ad valorem fee 从价费 RCYv2=m>Q  
ad valorem tariff 从价关税 MZX)znO  
additional allowance 额外免税额 82ixv
<B  
additional amount for unexpired risk 未过期风险的额外款额 %Vltc4QU  
additional assessable profit 补加应评税利润 {DKZ~  
additional assessment 补加评税 fNu/>pN  
additional commitment 额外承担 n.a2%,|v  
additional commitment vote 额外承担拨款 r5UVBV8T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %{4U\4d@'  
additional dependent parent allowance 供养父母额外免税额 ?Y -;781  
additional provision 额外拨款 1U.X[}e  
additional stamp duty 附加印花税 LTzdg >\oJ  
additional tax 补加税罚款；补加税款 IAGY-+8e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w0Nm.=I-   
adjudged bankrupt 被裁定破产 B0gD4MX/  
adjudicated bankrupt 裁定破产人 =y@0il+V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gCPH>8JwS0  
adjudication of bankruptcy 裁定破产；宣告破产 [pp|*@1T  
adjudication of insolvency 裁定无力偿还债务 et~D9='E  
adjusted actual 经调整的实数；调整后的实数 d7G@Z|R3p  
adjusted current assets 经调整的流动资产；调整后的流动资产 f42F@M(:  
adjusted figure 经调整的数字；调整后的数额 /;Hqv `X7  
adjusted liabilities 经调整的负债；调整后的负债 5yK#;!:h  
adjusted loss 经调整的亏损；调整后的亏损 Z}0xK6  
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 ezL1,GT  
adjusted profit 经调整的利润；调整后的利润 R= mTJ'y  
adjusted surplus 经调整的盈余额；调整后的盈余额 *_YR*e0^nN  
adjusted value 经调整的价值；调整后的价值 (M1YOK)I  
adjustment 调整；修订；理算〔保险〕 gl`J(  
adjustment centre 调剂中心 :ChX zZ  
adjustment lag 调整过程的时间差距；调整时差 `Rfe*oAf  
adjustment mechanism 调整机制 9M7P|Q  
adjustment of loss 亏损调整 Cj4Y, N  
adjustment process 调整过程；调整程序 XKZsX1=@R  
adjustment range 调整幅度 R!"|~OO  
administered exchange rate 受管制汇率 Or?c21un