[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: UBL(Nr  
Gee~>:_Q{J  
A share Ａ股；甲类股份 "$]ls9-%n  
abatement of tax 减税；减扣免税额 T.J`S (oI  
ABN AMRO Bank N.V. 荷兰银行 ]c5DOv&  
above-the-line expenditure 线上项目支出；经常预算支出 (rAiDRQ[  
above-the-line receipt 线上项目收入；经常预算收入 v'h3CaA9j  
ABSA Asia Limited 南非联合亚洲有限公司 O<4Q$|=&?  
absolute change 绝对数值变更 yLjV[qP  
absolute expenditure 实际开支 E]\D>[0O  
absolute guideline figure 绝对准则数字 Z@;jIH4 (  
absolute interest 绝对权益 fE
'-.nA+  
absolute order of discharge 绝对破产解除令 h-Tsi:%b  
absolute profit margin 绝对利润幅度 FwXKRZa  
absolute value 实值；绝对值 V+peO  
absolutely vested interest 绝对既得权益 Qk+=znJ  
absorbed cost 已吸收成本；已分摊成本 <%M\7NDWDA  
absorption 吸收；分摊；合并 #-}kG"  
absorption rate 吸收率；摊配率；分摊率 3fm;r5  
ACB Finance Limited 亚洲商业财务有限公司 &$<(D0  
acceptable form of reciprocity 合理的互惠条件 1NuR/DO  
acceptable rate 适当利率；适当汇率 1d/ NZJ9  
acceptance agreement 承兑协议 <9ePi9D(  
acceptance for honour 参加承兑 Y||yzJdC  
acceptor 承兑人；接受人；受票人 N[0 xqQ  
acceptor for honour 参加承兑人 j?Cr31  
accident insurance 意外保险 umZlIH[7  
Accident Insurance Association of Hong Kong 香港意外保险公会 @>M8Pe  
accident insurance scheme 意外保险计划 zhuyePn  
accident year basis 意外年度基准 \s.1R/TyD  
accommodation 通融；贷款 fEHh]%GT`  
accommodation bill 通融票据；空头票据 VV?]U$  
accommodation party 汇票代发人 XyvZ&d6(d  
account balance 帐户余额；帐户结余 f-vZ2+HP  
account book 帐簿 8.*\+n
H  
account collected in advance 预收款项 BPwI8\V  
account current book 往来帐簿 f0/jwfL  
account of after-acquired property 事后取得的财产报告 |P^]
@om  
account of defaulter 拖欠帐目 AF6d#Klog  
account payable 应付帐款 _Wm(/ +G_|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 cSY2#u|v  
account receivable 应收帐款 "L9C  
account receivable report 应收帐款报表 1y},9ym  
account statement 结单；帐单；会计财务报表 Sg/:n,68  
account title 帐户名称；会计科目 '9IP;  
accountant's report 会计师报告 bc `UA  
Accountant's Report Rules 会计师报告规则 0\?_lT2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2=igS#h  
Accounting Arrangements 《会计安排》 I++W0wa.n  
accounting basis 会计基础 C$$"{FfgU"  
accounting by Official Receiver 破产管理署署长呈交的帐目 >W>##vK  
Accounting Circular 《会计通告》 vh<]aiY  
accounting class 会计类别 "V*kOb&'*Z  
accounting date 记帐日期；会计结算日期 wrz+2EP`  
accounting for money 款项核算 ^zvA?'s  
Accounting Officer 会计主任 +L^A:}L(  
accounting period 会计报告期；会计期 pi^^L@@d  
accounting policy 会计政策；会计方针
?l6>6a7  
accounting practice 会计惯例 A6{t%k~F  
accounting principle 会计准则 jf$JaY  
accounting record 会计记录 r {pI-$  
accounting report 会计报告 B0-4ZT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2>!_B\%)H  
Accounting Society of China 中国会计学会 ExNj|*  
accounting statement 会计报表 eNIkiJ$uS  
accounting system 会计制度；会计系统 ]NaMZ  
accounting transaction 会计事项；帐务交易 iifc;62  
accounting treatment 会计处理 Z- N-9E  
accounting year 会计年度 xDPQG`6  
accretion 增值；添加 [ea6dv4p  
accrual 应计项目；应累算数目 3S[w'  
accrual basis 应计制；权责发生制 D< nlb-  
accrual basis accounting 应计制会计；权责发生制会计 DePV,.  
accrue 应累算；应计 F,'^se4&  
accrued benefit 应累算利益 4q\.I+r^  
accrued charges 应计费用 D__lqboz  
accrued cumulative preference share dividend 应累算的累积优先股股息 ke3HK9P;  
accrued expenses 应累算费用 PY^^^01P  
accrued interest payable 应付利息；应计未付利息 "wT~$I"  
accrued interest receivable 应收利息；应计未收利息 3v9gb,)y\  
accrued right 累算权益 /Nj:!! AN  
accruing profit 应累算的利润 E[)7tr  
accumulated fiscal reserve 累积财政储备 (P E# Y(  
accumulated profit 累积利润；滚存溢利 uznoyj6g  
accumulated reserve 累积储备 5?V?  
accumulation of surplus income 累积收益盈余 .
nj?;).  
acquired assets 既得资产 y)?W-5zL  
acquisition 收购；购置；取得 OoAr%  
acquisition cost 购置成本 F<P WBs%  
acquisition expenses 购置费用 8\qCj.>S  
acquisition of 100% interest 收购全部股权 rK(x4]I l"  
acquisition of control 取得控制权 "C$!mdr7  
acquisition of fixed assets 购置固定资产 1R5\GKF6o  
acquisition of shell “买壳” Z$OF|ZZQ  
acquisition price 收购价 K#9(|2J%  
act of God 天灾 u^#4G7<  
acting partner 执事合伙人 /RA1d
<~$q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2a._?(k_y  
active partner 积极参与的合伙人 uPv;y!Lsa@  
active trading 交投活跃 p|bc=`TD  
actual circulation 实际流通 Sb:zN'U  
actual cost 实际成本 <|KKv5[  
actual expenditure 实际开支；实际支出 %{N$1h
t^  
actual income 实际入息；实际收入；实际收益 (ybtXoQs  
actual market 现货市场 ,?0-=o  
actual price 现货价；实际价格 ]YisZE4s  
actual profit 实际利润 "oE^R?m  
actual quotation 实盘；实际价位；实际报价 `}k&HRn  
actual year basis 按实际年度计算 ps!5HZ2:  
actuals 实货 j=xtnIq  
actuarial investigation 精算调查 0j a  
actuarial principle 精算原则 dI#8CO  
actuarial report 精算师报告 Ckl7rpY+  
Actuarial Society of Hong Kong 香港精算学会 RvyBg:Aj5  
actuarial valuation 精算师估值 \p>]G[g  
actuary 精算师 ?l\gh
1{C  
ad referendum agreement 暂定协议；有待覆核的协定 APHtJoS  
ad valorem duty 从价税；按值征税 c-s`>m  
ad valorem duty system 从价税制 }%o+1 <=  
ad valorem fee 从价费 e6{[o@aM{  
ad valorem tariff 从价关税 )AnlFO+V  
additional allowance 额外免税额 @n~>j&Kp  
additional amount for unexpired risk 未过期风险的额外款额 c{m ;"ZCFS  
additional assessable profit 补加应评税利润 .gM>FUH3L  
additional assessment 补加评税 F(KH-  
additional commitment 额外承担 X YNUss  
additional commitment vote 额外承担拨款 F9u:8;\@`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VQNYQqu`[  
additional dependent parent allowance 供养父母额外免税额 +2;#9aa I  
additional provision 额外拨款 0TuOY%+  
additional stamp duty 附加印花税 G)tq/`zNw  
additional tax 补加税罚款；补加税款 PxP
?hk  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `L"p)5H  
adjudged bankrupt 被裁定破产 D<_,>{$gW  
adjudicated bankrupt 裁定破产人 &m%Pr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |7S4;  
adjudication of bankruptcy 裁定破产；宣告破产 ,IT)zCpaBP  
adjudication of insolvency 裁定无力偿还债务 LRCS)UBY(.  
adjusted actual 经调整的实数；调整后的实数 @ V7ooo!  
adjusted current assets 经调整的流动资产；调整后的流动资产 7+D'W7Yx  
adjusted figure 经调整的数字；调整后的数额 ( Qx-KRH  
adjusted liabilities 经调整的负债；调整后的负债 U>L=.\\|  
adjusted loss 经调整的亏损；调整后的亏损 #5o hmp,u  
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 skR,M=F~  
adjusted profit 经调整的利润；调整后的利润 {x&jh|f`g  
adjusted surplus 经调整的盈余额；调整后的盈余额 uhw5O9  
adjusted value 经调整的价值；调整后的价值 +QXYU8bYZ  
adjustment 调整；修订；理算〔保险〕 /8$1[[[  
adjustment centre 调剂中心 3I>S:|=K  
adjustment lag 调整过程的时间差距；调整时差 0'q(XB`i=  
adjustment mechanism 调整机制 (}~eD  
adjustment of loss 亏损调整 Z0F>"Z_qn  
adjustment process 调整过程；调整程序 PO%yWns30o  
adjustment range 调整幅度 !0. 5  
administered exchange rate 受管制汇率 WnJLX ^;