[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: sju. `f>-r  
MH`f!%c  
A share Ａ股；甲类股份 k%/Z.4vQG  
abatement of tax 减税；减扣免税额 r.[!n)*  
ABN AMRO Bank N.V. 荷兰银行 o{?s\)aBa  
above-the-line expenditure 线上项目支出；经常预算支出 U9IN#;W  
above-the-line receipt 线上项目收入；经常预算收入 G*mk 19Z  
ABSA Asia Limited 南非联合亚洲有限公司 CP'?Om2  
absolute change 绝对数值变更 O@'/B" &  
absolute expenditure 实际开支 P$N\o@  
absolute guideline figure 绝对准则数字 6N:fq  
absolute interest 绝对权益 }X)mZyM[  
absolute order of discharge 绝对破产解除令 1N1MD@C?P  
absolute profit margin 绝对利润幅度 jw5Bbyk  
absolute value 实值；绝对值 !V$m!i;  
absolutely vested interest 绝对既得权益 GTNN4  
absorbed cost 已吸收成本；已分摊成本 \$V~kgQ0  
absorption 吸收；分摊；合并 }9aYU;9D  
absorption rate 吸收率；摊配率；分摊率 V3xC"maA@  
ACB Finance Limited 亚洲商业财务有限公司 @ bPQhn#(g  
acceptable form of reciprocity 合理的互惠条件 tV9nC  
acceptable rate 适当利率；适当汇率 QK%{\qu  
acceptance agreement 承兑协议 O]~cv^  
acceptance for honour 参加承兑 #)tt}GX  
acceptor 承兑人；接受人；受票人 ?^Q!=W<7  
acceptor for honour 参加承兑人 SQ]&nDd  
accident insurance 意外保险 TV#pUQ3K  
Accident Insurance Association of Hong Kong 香港意外保险公会 .4Jea#M &x  
accident insurance scheme 意外保险计划 +S5"4<  
accident year basis 意外年度基准 k!>MZ  
accommodation 通融；贷款 :xm,Ok  
accommodation bill 通融票据；空头票据 8{8J(~  
accommodation party 汇票代发人 fl!8\4  
account balance 帐户余额；帐户结余 lDnF(  
account book 帐簿 H.hF`n  
account collected in advance 预收款项 E Q-r  
account current book 往来帐簿  HO/Ij  
account of after-acquired property 事后取得的财产报告 OySIp[{tJ  
account of defaulter 拖欠帐目 "Up3W%]SB  
account payable 应付帐款 p2GkI/6)uu  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y-)|u:~h  
account receivable 应收帐款 {k%*j 4  
account receivable report 应收帐款报表 3u^U\xB  
account statement 结单；帐单；会计财务报表 !<Ma9%uC{  
account title 帐户名称；会计科目 y9{KBM%h  
accountant's report 会计师报告 1\=)b< y  
Accountant's Report Rules 会计师报告规则 *R m>bLI  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >u ,Ac:  
Accounting Arrangements 《会计安排》 u K6R+a  
accounting basis 会计基础 ) kfA5xi[  
accounting by Official Receiver 破产管理署署长呈交的帐目 :$~)i?ge<5  
Accounting Circular 《会计通告》 fr#Y<=Jo  
accounting class 会计类别 [KLs} ~H  
accounting date 记帐日期；会计结算日期 ]wMd!.lm-  
accounting for money 款项核算 C}<j8a?  
Accounting Officer 会计主任 g'ha7~w(p  
accounting period 会计报告期；会计期 CH[U.LJQ-O  
accounting policy 会计政策；会计方针 zt/b S/  
accounting practice 会计惯例 y4PR&^l?g  
accounting principle 会计准则 !1$QNx
gi  
accounting record 会计记录 =&;orP  
accounting report 会计报告 e;GLPB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S}f3b N  
Accounting Society of China 中国会计学会 _[su?C  
accounting statement 会计报表 w=Ac/12  
accounting system 会计制度；会计系统 :hr% 6K7  
accounting transaction 会计事项；帐务交易 !K-lO{Z^  
accounting treatment 会计处理 "j;"\i0  
accounting year 会计年度 r:]t9y>$<  
accretion 增值；添加 }:<`L\8q\  
accrual 应计项目；应累算数目 D1rXTI$$  
accrual basis 应计制；权责发生制 dQT A^m  
accrual basis accounting 应计制会计；权责发生制会计 +!h~T5Ck  
accrue 应累算；应计 cVYDO*N2T  
accrued benefit 应累算利益 >?aPXC  
accrued charges 应计费用 
XP'<\  
accrued cumulative preference share dividend 应累算的累积优先股股息 o@*eC L=  
accrued expenses 应累算费用 g X 75zso  
accrued interest payable 应付利息；应计未付利息 &TJMopVn  
accrued interest receivable 应收利息；应计未收利息 v._Q XcE  
accrued right 累算权益 meey5}  
accruing profit 应累算的利润 Fk=Sx<TX  
accumulated fiscal reserve 累积财政储备 }Q&zYC]d  
accumulated profit 累积利润；滚存溢利 &YC Z L  
accumulated reserve 累积储备 h+=xG|1R[5  
accumulation of surplus income 累积收益盈余 @SeInew;`l  
acquired assets 既得资产 3D32'KO_"  
acquisition 收购；购置；取得  kDbDG,O  
acquisition cost 购置成本 O{b<UP'85  
acquisition expenses 购置费用 wX5Yo{  
acquisition of 100% interest 收购全部股权 $;7,
T~{  
acquisition of control 取得控制权 eB%hP9=:x  
acquisition of fixed assets 购置固定资产 :0@R(ct;>  
acquisition of shell “买壳” OH.^m6Z  
acquisition price 收购价 Sggha~E2s  
act of God 天灾 (mbC! !>  
acting partner 执事合伙人 t6u>_She  
active market 买卖活跃的市场；交投畅旺的市场；旺市 yvR3
|  
active partner 积极参与的合伙人 Q+@/.qJ  
active trading 交投活跃 _=0%3Sh  
actual circulation 实际流通 zwJ B.4@  
actual cost 实际成本 RP[^1  
actual expenditure 实际开支；实际支出 &U*MLf83`  
actual income 实际入息；实际收入；实际收益 %87D(h!.I4  
actual market 现货市场 v~E\u  
actual price 现货价；实际价格 vd<r}3i*  
actual profit 实际利润 "#}
Uh  
actual quotation 实盘；实际价位；实际报价 ~5`p/.L)ZD  
actual year basis 按实际年度计算 1i=lJmr  
actuals 实货 ~EIK  
actuarial investigation 精算调查 ~-2%^ovB  
actuarial principle 精算原则 D)shWJRlvW  
actuarial report 精算师报告 (h{"/sR  
Actuarial Society of Hong Kong 香港精算学会 S $j"'K  
actuarial valuation 精算师估值 qZQB"Q.*  
actuary 精算师 mnzB90<  
ad referendum agreement 暂定协议；有待覆核的协定 hc7"0mVd{  
ad valorem duty 从价税；按值征税 f2h`bO  
ad valorem duty system 从价税制 10tlD<eYb  
ad valorem fee 从价费 @S?`!=M  
ad valorem tariff 从价关税 CgT5sk}
 
additional allowance 额外免税额 A-"2sp*t  
additional amount for unexpired risk 未过期风险的额外款额 -Cn x!g}  
additional assessable profit 补加应评税利润 &#/UWv}f 0  
additional assessment 补加评税 pW4O[v`  
additional commitment 额外承担 e^!>W %.7Z  
additional commitment vote 额外承担拨款 d23;c )'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \B/!}Tn;  
additional dependent parent allowance 供养父母额外免税额 8O^<#lh  
additional provision 额外拨款 !2=m |,  
additional stamp duty 附加印花税 Sb QM!Q  
additional tax 补加税罚款；补加税款 uuaoBf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,I|3.4z  
adjudged bankrupt 被裁定破产 `@<>"ff#F  
adjudicated bankrupt 裁定破产人 7a0T]
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gh9Gc1tKt  
adjudication of bankruptcy 裁定破产；宣告破产 cQzUR^oq,  
adjudication of insolvency 裁定无力偿还债务 C>NLZM
T  
adjusted actual 经调整的实数；调整后的实数  " fXs
!  
adjusted current assets 经调整的流动资产；调整后的流动资产 N1D{
%  
adjusted figure 经调整的数字；调整后的数额 yC&u^{~BC  
adjusted liabilities 经调整的负债；调整后的负债 !l9i)6 W  
adjusted loss 经调整的亏损；调整后的亏损 ^7Z#g0{^w  
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 _ASyGmO{  
adjusted profit 经调整的利润；调整后的利润 w;b;rHAZ\  
adjusted surplus 经调整的盈余额；调整后的盈余额 1S{AGgls5  
adjusted value 经调整的价值；调整后的价值 _-=yD@;[D  
adjustment 调整；修订；理算〔保险〕 R6cd;| fan  
adjustment centre 调剂中心 ,gO(zI-1  
adjustment lag 调整过程的时间差距；调整时差 TI5<' U)  
adjustment mechanism 调整机制 Ll$,"}0T  
adjustment of loss 亏损调整 \+Nn>wW.  
adjustment process 调整过程；调整程序 Kcu*Z  
adjustment range 调整幅度 6N\f>c  
administered exchange rate 受管制汇率 F:~k4uTW\b