[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: pL)o@-k#%  
t0gLz J  
A share Ａ股；甲类股份 EU-= \Y  
abatement of tax 减税；减扣免税额 qUF}rlS=r  
ABN AMRO Bank N.V. 荷兰银行 *ZA.O  
above-the-line expenditure 线上项目支出；经常预算支出 IH0qx_;P&  
above-the-line receipt 线上项目收入；经常预算收入 :g=z}7!s  
ABSA Asia Limited 南非联合亚洲有限公司 N6_<[`  
absolute change 绝对数值变更 S,TK;g
 
absolute expenditure 实际开支 9DP6g<>B  
absolute guideline figure 绝对准则数字 sDvtk]4o-4  
absolute interest 绝对权益 (E(k
w="  
absolute order of discharge 绝对破产解除令 c_^-`7 g  
absolute profit margin 绝对利润幅度 Jri"Toz0  
absolute value 实值；绝对值 Td>Lp=0rU  
absolutely vested interest 绝对既得权益 `?R~iLIAq  
absorbed cost 已吸收成本；已分摊成本 H {3A6fb<  
absorption 吸收；分摊；合并 :svRn9_8H  
absorption rate 吸收率；摊配率；分摊率 } J&[Uc  
ACB Finance Limited 亚洲商业财务有限公司 %rZJ#p[e)=  
acceptable form of reciprocity 合理的互惠条件 RtVG6'Y  
acceptable rate 适当利率；适当汇率 6Q.6  
acceptance agreement 承兑协议 U[UjL)U  
acceptance for honour 参加承兑 DU/WB  
acceptor 承兑人；接受人；受票人 Q+UqLass  
acceptor for honour 参加承兑人 Z6I^HG{:  
accident insurance 意外保险 _PeB
V<  
Accident Insurance Association of Hong Kong 香港意外保险公会 a,sU-w!X'  
accident insurance scheme 意外保险计划 e8"?Qm7 J  
accident year basis 意外年度基准 gLef6q{}  
accommodation 通融；贷款 @4N@cM0   
accommodation bill 通融票据；空头票据 } + 8w  
accommodation party 汇票代发人 n/fMq,<8  
account balance 帐户余额；帐户结余 I?mU_^no  
account book 帐簿 sA u ;i  
account collected in advance 预收款项 EJrn4QOs  
account current book 往来帐簿 3tlA!e  
account of after-acquired property 事后取得的财产报告 3+/{}rv  
account of defaulter 拖欠帐目 lJloa'%v9  
account payable 应付帐款 \Q+
<G-Kb.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 '8 ~E  
account receivable 应收帐款 45;{tS.z,B  
account receivable report 应收帐款报表 ;nbUbRb  
account statement 结单；帐单；会计财务报表 b4$-?f?V  
account title 帐户名称；会计科目 /M;A)z  
accountant's report 会计师报告 420cJ{;A  
Accountant's Report Rules 会计师报告规则 W/m,qilQI  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'bpx  
Accounting Arrangements 《会计安排》 Jn_; cN  
accounting basis 会计基础 ` qqUuFMM  
accounting by Official Receiver 破产管理署署长呈交的帐目 E}V8+f54S  
Accounting Circular 《会计通告》 lxpi   
accounting class 会计类别 )(|+z '  
accounting date 记帐日期；会计结算日期 [D=3:B&f  
accounting for money 款项核算 ?-P]m&nh|  
Accounting Officer 会计主任 (@H'7,  
accounting period 会计报告期；会计期 >d&_e[j  
accounting policy 会计政策；会计方针 )kS E5|:pi  
accounting practice 会计惯例 ~97T0{E3  
accounting principle 会计准则 _T 5ZL  
accounting record 会计记录 Vb `m3  
accounting report 会计报告 0# D4;v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n 4:Yc@,  
Accounting Society of China 中国会计学会 MXbt`]`_  
accounting statement 会计报表 {
%K(O$H#  
accounting system 会计制度；会计系统 _[8BAm  
accounting transaction 会计事项；帐务交易 =Zcbfo_&  
accounting treatment 会计处理 u~,@Zg87  
accounting year 会计年度 'mz _JM  
accretion 增值；添加 i6p0(OS&D  
accrual 应计项目；应累算数目 p2;-*D  
accrual basis 应计制；权责发生制 0
^Vc,\P?  
accrual basis accounting 应计制会计；权责发生制会计 &n.7~C]R  
accrue 应累算；应计 n"'1.  
accrued benefit 应累算利益 5sD\4g)HK  
accrued charges 应计费用 &>I4-D[  
accrued cumulative preference share dividend 应累算的累积优先股股息 }kaU0 P  
accrued expenses 应累算费用 #TLqo(/  
accrued interest payable 应付利息；应计未付利息 ON{
&-  
accrued interest receivable 应收利息；应计未收利息 er Cl@sq
 
accrued right 累算权益 ]:B|_|H  
accruing profit 应累算的利润 G!J{$0.  
accumulated fiscal reserve 累积财政储备 /h=:heS4$  
accumulated profit 累积利润；滚存溢利 }%B^Vl%ZZ  
accumulated reserve 累积储备 ,ufB*[~  
accumulation of surplus income 累积收益盈余 ` k}   
acquired assets 既得资产 72qbxPY13h  
acquisition 收购；购置；取得 7tgn"wK  
acquisition cost 购置成本 FTx &] QN?  
acquisition expenses 购置费用 $2=-Q/lM  
acquisition of 100% interest 收购全部股权 fdIk{o  
acquisition of control 取得控制权 XY]|OZ7(  
acquisition of fixed assets 购置固定资产 Tz H*?bpP  
acquisition of shell “买壳” UwuDs2 t  
acquisition price 收购价 $F!)S
  
act of God 天灾 9|Cu2  
acting partner 执事合伙人 >qjQ;z[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _q >>]{5  
active partner 积极参与的合伙人 N'nI ^=  
active trading 交投活跃 L3^WI( 8m  
actual circulation 实际流通 {c|=L@/  
actual cost 实际成本 ITa8*Myj  
actual expenditure 实际开支；实际支出 FpjpsD~Qu  
actual income 实际入息；实际收入；实际收益 Hf( d x\5  
actual market 现货市场 6$qn'K$  
actual price 现货价；实际价格 "wi=aV9j  
actual profit 实际利润 )K2,h5zU  
actual quotation 实盘；实际价位；实际报价 @GzEhv  
actual year basis 按实际年度计算 -7:J#T/\  
actuals 实货 H tIl;E  
actuarial investigation 精算调查  fS50  
actuarial principle 精算原则 9H~3&-8&  
actuarial report 精算师报告 u|l]8T9L  
Actuarial Society of Hong Kong 香港精算学会 : [o0Va2 d  
actuarial valuation 精算师估值 Gma)
8X#  
actuary 精算师 Ur`Ri?
  
ad referendum agreement 暂定协议；有待覆核的协定 gbOd(ugH  
ad valorem duty 从价税；按值征税 ]+O];*T  
ad valorem duty system 从价税制 ,&S:(b[D  
ad valorem fee 从价费 1{B^RR.  
ad valorem tariff 从价关税 <X}@afS  
additional allowance 额外免税额 ek~bXy{O`  
additional amount for unexpired risk 未过期风险的额外款额 Fw!CssW  
additional assessable profit 补加应评税利润 PYDf|S7  
additional assessment 补加评税 &]gw[ `  
additional commitment 额外承担 4R5+"h:  
additional commitment vote 额外承担拨款 :*V1jp+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RX.n7Tb  
additional dependent parent allowance 供养父母额外免税额 \(Uw.ri  
additional provision 额外拨款 y#HDJ=2  
additional stamp duty 附加印花税 =}txcA+  
additional tax 补加税罚款；补加税款 ^v.~FFK  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *6%!i7kr  
adjudged bankrupt 被裁定破产 j8* fa  
adjudicated bankrupt 裁定破产人 ]J\tosTi  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Zf~Em'g"3  
adjudication of bankruptcy 裁定破产；宣告破产 ]r;-Lx{F  
adjudication of insolvency 裁定无力偿还债务 eC:?j`H-  
adjusted actual 经调整的实数；调整后的实数 Nq |b$S[4  
adjusted current assets 经调整的流动资产；调整后的流动资产 z mvF#o  
adjusted figure 经调整的数字；调整后的数额 d4h1#MK  
adjusted liabilities 经调整的负债；调整后的负债 8KKI.i8`  
adjusted loss 经调整的亏损；调整后的亏损 sqw^Hwy=!2  
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 )8Defuxk  
adjusted profit 经调整的利润；调整后的利润 8 ;oU{  
adjusted surplus 经调整的盈余额；调整后的盈余额 t(FIBf3  
adjusted value 经调整的价值；调整后的价值 .K>rao'  
adjustment 调整；修订；理算〔保险〕
=ja(;uC  
adjustment centre 调剂中心 Wh4`Iv \.  
adjustment lag 调整过程的时间差距；调整时差 / $7E  
adjustment mechanism 调整机制 D_fgx
l  
adjustment of loss 亏损调整 ,TY&N-  
adjustment process 调整过程；调整程序 JAM4 R_  
adjustment range 调整幅度 x}I'
W?g  
administered exchange rate 受管制汇率 ]Z?$ 5Ks