[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: gXLZ)>+A+  
r2F  
A share Ａ股；甲类股份 /0&:Yp=>  
abatement of tax 减税；减扣免税额 5QFXj)hR+4  
ABN AMRO Bank N.V. 荷兰银行 Dw/Gha/  
above-the-line expenditure 线上项目支出；经常预算支出 <Bb<?7q$ld  
above-the-line receipt 线上项目收入；经常预算收入 '[yqi1 &  
ABSA Asia Limited 南非联合亚洲有限公司  b|8>eY  
absolute change 绝对数值变更 mx(%tz^t  
absolute expenditure 实际开支 QD;f
~fZ  
absolute guideline figure 绝对准则数字 'Kzr-)JS  
absolute interest 绝对权益 Q @OC=  
absolute order of discharge 绝对破产解除令 W*rU,F|9  
absolute profit margin 绝对利润幅度 &Bz7fKCo  
absolute value 实值；绝对值 dIfs8%kl  
absolutely vested interest 绝对既得权益 G9y12HV  
absorbed cost 已吸收成本；已分摊成本 g=g.GpFt  
absorption 吸收；分摊；合并 iraRB~  
absorption rate 吸收率；摊配率；分摊率 ~eV!!38 J  
ACB Finance Limited 亚洲商业财务有限公司 )\D40,
p  
acceptable form of reciprocity 合理的互惠条件 &;h~J S=  
acceptable rate 适当利率；适当汇率 EfBVu  
acceptance agreement 承兑协议 )4L%zl7  
acceptance for honour 参加承兑 ['4\O43yv  
acceptor 承兑人；接受人；受票人 &c<}++'h  
acceptor for honour 参加承兑人 zhX`~){N6  
accident insurance 意外保险 8K JQ(  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,[}yf#8@J  
accident insurance scheme 意外保险计划 4lh   
accident year basis 意外年度基准 3 +
8"  
accommodation 通融；贷款 51ajE2+X&  
accommodation bill 通融票据；空头票据 hr!f:D  
accommodation party 汇票代发人 mQ^@ \s  
account balance 帐户余额；帐户结余 M$]O=2h+2  
account book 帐簿 6`4W,  
account collected in advance 预收款项 r0g/:lJi  
account current book 往来帐簿 e9Ul A  
account of after-acquired property 事后取得的财产报告 #?$'nya*u  
account of defaulter 拖欠帐目 aa0`y  
account payable 应付帐款 ULNAH`{D  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Y7:Y{7E7  
account receivable 应收帐款 5e/qgI)M5  
account receivable report 应收帐款报表 |:e|~sism  
account statement 结单；帐单；会计财务报表 }$0xt'q&  
account title 帐户名称；会计科目 (+gL#/u  
accountant's report 会计师报告 # +QWi0B  
Accountant's Report Rules 会计师报告规则 :<t{ =0G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 VTJIaqw  
Accounting Arrangements 《会计安排》 JwI`"$>w  
accounting basis 会计基础 pe!dm}!h[  
accounting by Official Receiver 破产管理署署长呈交的帐目 NO+ 55n  
Accounting Circular 《会计通告》 ^0`<k
 
accounting class 会计类别 2i7i\?<.  
accounting date 记帐日期；会计结算日期 i (%tHa37  
accounting for money 款项核算 orB8Q\p'  
Accounting Officer 会计主任 ( *9I
p  
accounting period 会计报告期；会计期 ,\S pjE  
accounting policy 会计政策；会计方针 S}m$,<x  
accounting practice 会计惯例 2-$bh  
accounting principle 会计准则 K{zCp6  
accounting record 会计记录 |YE,) kiF  
accounting report 会计报告 dDqr B-G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c>R`jb@$N  
Accounting Society of China 中国会计学会 4{*tn"y  
accounting statement 会计报表 YH'$_,8peM  
accounting system 会计制度；会计系统 EREolCASb  
accounting transaction 会计事项；帐务交易 P>{US1t  
accounting treatment 会计处理 zmB31' _  
accounting year 会计年度 `sk!C7%  
accretion 增值；添加 o9
m
  
accrual 应计项目；应累算数目 ^zaKO'KcV  
accrual basis 应计制；权责发生制 y^mWG1"O  
accrual basis accounting 应计制会计；权责发生制会计 SLJ&{`"7
 
accrue 应累算；应计 jF38kj3O7  
accrued benefit 应累算利益 pK6e/eC  
accrued charges 应计费用 e$Xq  
accrued cumulative preference share dividend 应累算的累积优先股股息 6I v(  
accrued expenses 应累算费用 +9CEC1-l  
accrued interest payable 应付利息；应计未付利息 m/YH^N0  
accrued interest receivable 应收利息；应计未收利息 ]DC;+;8Jc  
accrued right 累算权益 2gd<8a''  
accruing profit 应累算的利润 Ka]J^w;a  
accumulated fiscal reserve 累积财政储备 9^ >M>f"  
accumulated profit 累积利润；滚存溢利 mVv\bl?<  
accumulated reserve 累积储备 p~Hvl3SxR  
accumulation of surplus income 累积收益盈余 kgbobolA  
acquired assets 既得资产
0T9@,scY  
acquisition 收购；购置；取得 =zeFK_S!  
acquisition cost 购置成本 }O,U2=Hw`]  
acquisition expenses 购置费用 uFwU-LCe  
acquisition of 100% interest 收购全部股权 :vc[/<  
acquisition of control 取得控制权 -ajM5S=d*  
acquisition of fixed assets 购置固定资产 V&Xi> X8  
acquisition of shell “买壳” $nB-ADRu@  
acquisition price 收购价 lQV|U;~D  
act of God 天灾 May&@x/oMS  
acting partner 执事合伙人 r-RCe3%g%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *2JH_Cj`  
active partner 积极参与的合伙人 "wA0 LH_  
active trading 交投活跃 _\ .  
actual circulation 实际流通 "El^38Ho  
actual cost 实际成本 UGhW0X3k  
actual expenditure 实际开支；实际支出 s<A*[  
actual income 实际入息；实际收入；实际收益 ''#p47$8<d  
actual market 现货市场 rQ9*J  
actual price 现货价；实际价格 ,M\j%3
 
actual profit 实际利润 .A3DFm3t  
actual quotation 实盘；实际价位；实际报价 Y
]C;T  
actual year basis 按实际年度计算 H
Qq`pG%m6  
actuals 实货 n,t6v5>88  
actuarial investigation 精算调查 Kx
O/]  
actuarial principle 精算原则 IFiTTIlT0  
actuarial report 精算师报告 #|qm!aGs  
Actuarial Society of Hong Kong 香港精算学会 UdT&cG  
actuarial valuation 精算师估值 Eo%UuSi  
actuary 精算师 %x&F
4U  
ad referendum agreement 暂定协议；有待覆核的协定 F\>oxttS1
 
ad valorem duty 从价税；按值征税 {5T0RL{\N  
ad valorem duty system 从价税制 SHMl%mw  
ad valorem fee 从价费 IE& _!ce  
ad valorem tariff 从价关税 MV %Xhfk  
additional allowance 额外免税额 ,LhEshf  
additional amount for unexpired risk 未过期风险的额外款额 `.{U- U\  
additional assessable profit 补加应评税利润 B{s]juPG  
additional assessment 补加评税 {IJ-4>  
additional commitment 额外承担 6fh{lx>  
additional commitment vote 额外承担拨款 }<vvxi  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mO#I nTO  
additional dependent parent allowance 供养父母额外免税额 Rn HQq'J|\  
additional provision 额外拨款 bfFmTI$,  
additional stamp duty 附加印花税 S8\+XJ  
additional tax 补加税罚款；补加税款 q1H=/[a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cp$.,V  
adjudged bankrupt 被裁定破产 \CcmePTN#x  
adjudicated bankrupt 裁定破产人 2=>*O  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 XZ}de%U1  
adjudication of bankruptcy 裁定破产；宣告破产 @gNpJB]V  
adjudication of insolvency 裁定无力偿还债务 E]NY (1  
adjusted actual 经调整的实数；调整后的实数 cv3L&zg M  
adjusted current assets 经调整的流动资产；调整后的流动资产 8KFj<N>'  
adjusted figure 经调整的数字；调整后的数额 SU/G)&Mi  
adjusted liabilities 经调整的负债；调整后的负债 Hw Z^D=A  
adjusted loss 经调整的亏损；调整后的亏损 aC`Li^  
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 yL.^ =   
adjusted profit 经调整的利润；调整后的利润 l$F_"o?&S@  
adjusted surplus 经调整的盈余额；调整后的盈余额 .N5'.3  
adjusted value 经调整的价值；调整后的价值 ASR-a't6  
adjustment 调整；修订；理算〔保险〕 g[M] i6h2  
adjustment centre 调剂中心 qYx!jA]O  
adjustment lag 调整过程的时间差距；调整时差 h%' N hV  
adjustment mechanism 调整机制 [6H}/_nD  
adjustment of loss 亏损调整 cST\~SUm  
adjustment process 调整过程；调整程序 !Q!&CG5l  
adjustment range 调整幅度 -TgUyv.  
administered exchange rate 受管制汇率 z OtkC3hY