[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: $`R6=\|  
^uv<6  
A share Ａ股；甲类股份 _=CZR7:O  
abatement of tax 减税；减扣免税额 FFdBtB  
ABN AMRO Bank N.V. 荷兰银行 ~.;<  Bj  
above-the-line expenditure 线上项目支出；经常预算支出 !*6CWV0  
above-the-line receipt 线上项目收入；经常预算收入 7qTE('zt  
ABSA Asia Limited 南非联合亚洲有限公司 )jrV#/m9  
absolute change 绝对数值变更 Z R/ #V7Pj  
absolute expenditure 实际开支 pvmC$n^zc  
absolute guideline figure 绝对准则数字 J{^RkGF  
absolute interest 绝对权益 "HE^v_p  
absolute order of discharge 绝对破产解除令 ~/.7l8)  
absolute profit margin 绝对利润幅度 UfS%71l.$  
absolute value 实值；绝对值 ]?*I9  
absolutely vested interest 绝对既得权益 i[wb0yL  
absorbed cost 已吸收成本；已分摊成本 Sb~MQ_  
absorption 吸收；分摊；合并 6G=j6gK%P  
absorption rate 吸收率；摊配率；分摊率 5^ ^XQ?"  
ACB Finance Limited 亚洲商业财务有限公司 R<OI1,..r  
acceptable form of reciprocity 合理的互惠条件 (?nCyHC%g  
acceptable rate 适当利率；适当汇率 0}_[DAd6  
acceptance agreement 承兑协议 e=O,B8)_  
acceptance for honour 参加承兑 |4'Y/re  
acceptor 承兑人；接受人；受票人 YnLErJ  
acceptor for honour 参加承兑人 pb~pN  
accident insurance 意外保险 [jmd   
Accident Insurance Association of Hong Kong 香港意外保险公会 As>_J=8} 3  
accident insurance scheme 意外保险计划 c y8;@[#9  
accident year basis 意外年度基准 6{txm+U  
accommodation 通融；贷款 B(M6@1m_  
accommodation bill 通融票据；空头票据 lok=  
accommodation party 汇票代发人 _%QhOY5tv"  
account balance 帐户余额；帐户结余 +SwR+H)?  
account book 帐簿 9-MUX^?u  
account collected in advance 预收款项 i':C)7  
account current book 往来帐簿 720DV+o  
account of after-acquired property 事后取得的财产报告 o"*AtGR+"  
account of defaulter 拖欠帐目 1dK*y'rx  
account payable 应付帐款 /~3r;M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6i}iAP|0  
account receivable 应收帐款 -\C!I
 
account receivable report 应收帐款报表 EY tQw(!Q  
account statement 结单；帐单；会计财务报表 qT+%;(  
account title 帐户名称；会计科目 MG.` r{5  
accountant's report 会计师报告 A{A\RSZ0  
Accountant's Report Rules 会计师报告规则 6O y$gW)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 NU0g07"  
Accounting Arrangements 《会计安排》 N0r16# -g  
accounting basis 会计基础 EVGt 5z  
accounting by Official Receiver 破产管理署署长呈交的帐目 EKO[!,  
Accounting Circular 《会计通告》 |j,"Pl}il^  
accounting class 会计类别 d QqK^#  
accounting date 记帐日期；会计结算日期 ^0 -:G6H  
accounting for money 款项核算 J@u;H$@/y  
Accounting Officer 会计主任 4T ~
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accounting period 会计报告期；会计期 `E>1>'  
accounting policy 会计政策；会计方针 ;5)P6S.D  
accounting practice 会计惯例 mGK|i
hYu  
accounting principle 会计准则 sfNE68I2  
accounting record 会计记录 qw^uPs7Uw  
accounting report 会计报告 BBev<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yPal
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Accounting Society of China 中国会计学会 Hg=";,J  
accounting statement 会计报表 OOo3G~2r  
accounting system 会计制度；会计系统 lz?$f4TzA  
accounting transaction 会计事项；帐务交易 6}!#;@D~
 
accounting treatment 会计处理 5;YMqUkw  
accounting year 会计年度 <P=twT;P  
accretion 增值；添加 y]f"@9G#  
accrual 应计项目；应累算数目 N'GeHByIT  
accrual basis 应计制；权责发生制 ):[7E(F=  
accrual basis accounting 应计制会计；权责发生制会计 85LAY
aw  
accrue 应累算；应计 =Lf,?"S  
accrued benefit 应累算利益 0E3[N:s  
accrued charges 应计费用 v
wxXgk  
accrued cumulative preference share dividend 应累算的累积优先股股息 o%IA}e7PAa  
accrued expenses 应累算费用 0|{u{w@!`  
accrued interest payable 应付利息；应计未付利息 q-}Fvel u  
accrued interest receivable 应收利息；应计未收利息 {A05u3}  
accrued right 累算权益 *Qg_F6y  
accruing profit 应累算的利润 T9Nb`sbV]  
accumulated fiscal reserve 累积财政储备 $}!p+$  
accumulated profit 累积利润；滚存溢利 3`t%g[D1  
accumulated reserve 累积储备 Q
$zO 83  
accumulation of surplus income 累积收益盈余 aWR}R>E  
acquired assets 既得资产 4b98KsYg  
acquisition 收购；购置；取得 `)T13Xv  
acquisition cost 购置成本 rustMs2p  
acquisition expenses 购置费用 NTYg[VTr  
acquisition of 100% interest 收购全部股权 "eB$k40-  
acquisition of control 取得控制权 8Djc c z  
acquisition of fixed assets 购置固定资产 X:vghOt?  
acquisition of shell “买壳” XovRg,  
acquisition price 收购价 K/IWH[  
act of God 天灾 UG+d-&~L
l  
acting partner 执事合伙人 NQJq6S4@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (>n
GQS]H  
active partner 积极参与的合伙人 e4?>-  
active trading 交投活跃 MkfBuW;)  
actual circulation 实际流通 Y^$X*U/q%U  
actual cost 实际成本 W\d{a(*  
actual expenditure 实际开支；实际支出 "@iK' c^  
actual income 实际入息；实际收入；实际收益 21K>`d\  
actual market 现货市场 S[PE$tYT#t  
actual price 现货价；实际价格 ,$s8GAmq  
actual profit 实际利润 H4:`6 PSL  
actual quotation 实盘；实际价位；实际报价 >\KNM@'KI  
actual year basis 按实际年度计算 1v.c 6~  
actuals 实货 (nf~x  
actuarial investigation 精算调查 }fb#G<3  
actuarial principle 精算原则 -p]1=@A<}  
actuarial report 精算师报告 ;f#v0W`5  
Actuarial Society of Hong Kong 香港精算学会 5z7U1:  
actuarial valuation 精算师估值 J&W)(Cf  
actuary 精算师 haK3?A,"_A  
ad referendum agreement 暂定协议；有待覆核的协定 Qz5sxi  
ad valorem duty 从价税；按值征税 ILEz;D{]  
ad valorem duty system 从价税制 p<2L.\6"  
ad valorem fee 从价费 mr*JJF0Z  
ad valorem tariff 从价关税 {.C!i{|  
additional allowance 额外免税额 K |zZS%?$  
additional amount for unexpired risk 未过期风险的额外款额 :XZU&Sr"  
additional assessable profit 补加应评税利润 K1 EynU I  
additional assessment 补加评税  D~S<U  
additional commitment 额外承担 ?XrQ53  
additional commitment vote 额外承担拨款 RJ 8+h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f
$e[u Er  
additional dependent parent allowance 供养父母额外免税额 6#7Lm) g8  
additional provision 额外拨款 $rv8K j
+  
additional stamp duty 附加印花税  P5a4ze  
additional tax 补加税罚款；补加税款 We$:&K0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 TC!Yb_H}gN  
adjudged bankrupt 被裁定破产 >,gg5<F-E  
adjudicated bankrupt 裁定破产人 yu!h<nfzA  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )h"<\%LU  
adjudication of bankruptcy 裁定破产；宣告破产 v K|E>nL  
adjudication of insolvency 裁定无力偿还债务 x$5) ^ud?  
adjusted actual 经调整的实数；调整后的实数 l=S35og  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]m g)Q:d,  
adjusted figure 经调整的数字；调整后的数额 QM5R`i{r  
adjusted liabilities 经调整的负债；调整后的负债 cv998*|X:  
adjusted loss 经调整的亏损；调整后的亏损 C'\- @/  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 *scVJ  
adjusted profit 经调整的利润；调整后的利润 q)X$^oE!6  
adjusted surplus 经调整的盈余额；调整后的盈余额 PF)jdcX  
adjusted value 经调整的价值；调整后的价值 F U_jGwD  
adjustment 调整；修订；理算〔保险〕 }zkHJxZgE  
adjustment centre 调剂中心 & ?h#Z!  
adjustment lag 调整过程的时间差距；调整时差 qLn/2  
adjustment mechanism 调整机制 Xe6w|  
adjustment of loss 亏损调整 z>58dA@f  
adjustment process 调整过程；调整程序 RDW8]=uM  
adjustment range 调整幅度 /oR0+sH]  
administered exchange rate 受管制汇率 ")O%86_Q: