[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: \.5F](:  
GNs#oM  
A share Ａ股；甲类股份 y^9bfMA  
abatement of tax 减税；减扣免税额 j0AwL7  
ABN AMRO Bank N.V. 荷兰银行 6@&fvf  
above-the-line expenditure 线上项目支出；经常预算支出 |B 9t-  
above-the-line receipt 线上项目收入；经常预算收入 K-Re"zsz  
ABSA Asia Limited 南非联合亚洲有限公司 m[8IEKo  
absolute change 绝对数值变更 {!lNL[x  
absolute expenditure 实际开支 FU[*8^Z  
absolute guideline figure 绝对准则数字 t5%T
S:u  
absolute interest 绝对权益 xf'LR[M  
absolute order of discharge 绝对破产解除令 B i'd5B5  
absolute profit margin 绝对利润幅度 w_\nB}_  
absolute value 实值；绝对值 iA]DE`S  
absolutely vested interest 绝对既得权益 :*=Ns[Y  
absorbed cost 已吸收成本；已分摊成本 WmNA5;<Q  
absorption 吸收；分摊；合并 6Ux[,]GK  
absorption rate 吸收率；摊配率；分摊率 V>6QPA^  
ACB Finance Limited 亚洲商业财务有限公司 D2{L=  
acceptable form of reciprocity 合理的互惠条件 nQ|GqU\oA  
acceptable rate 适当利率；适当汇率 87pnSj/X"  
acceptance agreement 承兑协议 ]Z=Ij gr$  
acceptance for honour 参加承兑 XWJ SLN(O  
acceptor 承兑人；接受人；受票人 5~QhX22  
acceptor for honour 参加承兑人 V5~fMsse  
accident insurance 意外保险 iZC>)&ax  
Accident Insurance Association of Hong Kong 香港意外保险公会 X2LV&oi  
accident insurance scheme 意外保险计划 w:v=se"U  
accident year basis 意外年度基准 ~)_K"h.DY  
accommodation 通融；贷款 emA.{cVr!  
accommodation bill 通融票据；空头票据 Mw+v"l&mU  
accommodation party 汇票代发人 '|_/lz$h  
account balance 帐户余额；帐户结余 UAdz-)$  
account book 帐簿 l(#1mY5!q8  
account collected in advance 预收款项 04~}IbeJ  
account current book 往来帐簿 ,'u*ZB;  
account of after-acquired property 事后取得的财产报告 D'<$ g  
account of defaulter 拖欠帐目 _p0)vT  
account payable 应付帐款 alVdQfu  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r|<6Aae&  
account receivable 应收帐款  ![ a  
account receivable report 应收帐款报表 Z
0aUHWms  
account statement 结单；帐单；会计财务报表 *<7l!#
 
account title 帐户名称；会计科目 =x1Wii$`  
accountant's report 会计师报告 vmLpmxS  
Accountant's Report Rules 会计师报告规则 "w9`cz9a~J  
accounting and auditing procedure 会计与审计程序；会计与核数程序 qIz}$%!A  
Accounting Arrangements 《会计安排》 X{`1:c'x  
accounting basis 会计基础 zz& vfO31J  
accounting by Official Receiver 破产管理署署长呈交的帐目 L1: nfH&:'  
Accounting Circular 《会计通告》 &~'S)Nun  
accounting class 会计类别 RtwUb(wn6  
accounting date 记帐日期；会计结算日期 j|mv+O  
accounting for money 款项核算 Yh$fQ:yi\&  
Accounting Officer 会计主任 VtWT{y5Ec  
accounting period 会计报告期；会计期 G0Hs,B@5?  
accounting policy 会计政策；会计方针 $T?]+2,6;  
accounting practice 会计惯例 fgmSgG"b  
accounting principle 会计准则 NZ+7p{&AN  
accounting record 会计记录 @7%.7LK  
accounting report 会计报告 )nOE8y/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F_v-}bbcFQ  
Accounting Society of China 中国会计学会 iy}xICt  
accounting statement 会计报表 e?P%wqB  
accounting system 会计制度；会计系统 tvGlp)?.  
accounting transaction 会计事项；帐务交易 x}|+sS,g  
accounting treatment 会计处理 /kRAt^4!  
accounting year 会计年度 %A)538F  
accretion 增值；添加 $it@>L8
  
accrual 应计项目；应累算数目 b)`pZiQP  
accrual basis 应计制；权责发生制 ?2ItTrlB  
accrual basis accounting 应计制会计；权责发生制会计 _4v"")Xe  
accrue 应累算；应计 I|T7+{
5z  
accrued benefit 应累算利益 \2>3Opt  
accrued charges 应计费用 C `6S}f,  
accrued cumulative preference share dividend 应累算的累积优先股股息 Fm5Q&'`l  
accrued expenses 应累算费用 D"!jbVz]*  
accrued interest payable 应付利息；应计未付利息 +?Ez} BP  
accrued interest receivable 应收利息；应计未收利息 BPewc9RxV  
accrued right 累算权益 ceG&,a$\  
accruing profit 应累算的利润 m]P/if7  
accumulated fiscal reserve 累积财政储备 [~)x<=H8{  
accumulated profit 累积利润；滚存溢利 G|*G9nQ  
accumulated reserve 累积储备 qe%
V#c  
accumulation of surplus income 累积收益盈余 -?z\5z  
acquired assets 既得资产 '%&z.{  
acquisition 收购；购置；取得 c]NN'9G!{  
acquisition cost 购置成本 #x)8f3I  
acquisition expenses 购置费用 = ^s$ <  
acquisition of 100% interest 收购全部股权 Ha218Hy0W  
acquisition of control 取得控制权 Zi*%* nX  
acquisition of fixed assets 购置固定资产 PS}73Y#  
acquisition of shell “买壳” 1qZG`Vz  
acquisition price 收购价 O:YJ%;w  
act of God 天灾 I .P6l*$  
acting partner 执事合伙人 h/?6=D{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (:7a&2/M  
active partner 积极参与的合伙人 9go))&`PJL  
active trading 交投活跃 CmHyAw(  
actual circulation 实际流通 fEwifSp.  
actual cost 实际成本 Sc_5FX\Yx  
actual expenditure 实际开支；实际支出 !iJipe5  
actual income 实际入息；实际收入；实际收益 M4:s;@qZ.  
actual market 现货市场 ,hvc``j S8  
actual price 现货价；实际价格 ]
\dHU.i  
actual profit 实际利润 I_>`hTiR  
actual quotation 实盘；实际价位；实际报价 n[Co
S  
actual year basis 按实际年度计算 EEwWucQ  
actuals 实货 Dr+
Ps  
actuarial investigation 精算调查 #xp(B5  
actuarial principle 精算原则 V|: qow:F  
actuarial report 精算师报告 ;==j|/ERe  
Actuarial Society of Hong Kong 香港精算学会 4Jykos2  
actuarial valuation 精算师估值 Y0RgJn  
actuary 精算师 hB>^'6h+  
ad referendum agreement 暂定协议；有待覆核的协定 YtYy zX5u7  
ad valorem duty 从价税；按值征税 6$RpV'xz  
ad valorem duty system 从价税制 tvpN/p  
ad valorem fee 从价费 X8R1a?  
ad valorem tariff 从价关税 &S-er{]]  
additional allowance 额外免税额 =:~(m  
additional amount for unexpired risk 未过期风险的额外款额 `D2Mss$!  
additional assessable profit 补加应评税利润 Y;_T=L  
additional assessment 补加评税 E1(1E?}!  
additional commitment 额外承担 7 :U8 f:  
additional commitment vote 额外承担拨款 X<euD9?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X"<|Z]w  
additional dependent parent allowance 供养父母额外免税额 WcEt%mGQ,  
additional provision 额外拨款
,g|2NjUAc  
additional stamp duty 附加印花税 Uk'U?9O  
additional tax 补加税罚款；补加税款 :<utq|#s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 iLtc HpN  
adjudged bankrupt 被裁定破产 (p,}'I#i*  
adjudicated bankrupt 裁定破产人 nzuF]vo  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (0C&z/  
adjudication of bankruptcy 裁定破产；宣告破产 "b%F
mM  
adjudication of insolvency 裁定无力偿还债务 V^rW?Do  
adjusted actual 经调整的实数；调整后的实数 ^
yVl"/  
adjusted current assets 经调整的流动资产；调整后的流动资产 N !c g
N  
adjusted figure 经调整的数字；调整后的数额 Uw <{i  
adjusted liabilities 经调整的负债；调整后的负债 2f..sNz  
adjusted loss 经调整的亏损；调整后的亏损 n9] ~  
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 ri+U0[e3  
adjusted profit 经调整的利润；调整后的利润 yL&/m~{s  
adjusted surplus 经调整的盈余额；调整后的盈余额 _yVPpA[a  
adjusted value 经调整的价值；调整后的价值 '9q6aM/&  
adjustment 调整；修订；理算〔保险〕 m UgRm]  
adjustment centre 调剂中心 ZqK]jT6V/X  
adjustment lag 调整过程的时间差距；调整时差 ~:Mm<*lL%  
adjustment mechanism 调整机制 I7G,`h+H  
adjustment of loss 亏损调整 m =k%,J_  
adjustment process 调整过程；调整程序 r/PKrw sC  
adjustment range 调整幅度 =DMbz`t  
administered exchange rate 受管制汇率 0p3vE,pF