[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: 'Fi\Qk'D@  
Pf`HF|NI  
A share Ａ股；甲类股份 zu8   
abatement of tax 减税；减扣免税额 J3Ipk-'lx  
ABN AMRO Bank N.V. 荷兰银行 \;&WF1d`ac  
above-the-line expenditure 线上项目支出；经常预算支出 ug]WIG7 S  
above-the-line receipt 线上项目收入；经常预算收入 I8
*_\Ez  
ABSA Asia Limited 南非联合亚洲有限公司 %JUD54bBt  
absolute change 绝对数值变更 $ ?ayE  
absolute expenditure 实际开支 #{-l(016y  
absolute guideline figure 绝对准则数字 8T
?=_|  
absolute interest 绝对权益 HRX}r$  
absolute order of discharge 绝对破产解除令 3 !W M'i  
absolute profit margin 绝对利润幅度 #mhR^60,  
absolute value 实值；绝对值 NP }b  
absolutely vested interest 绝对既得权益 Zy!^HS$  
absorbed cost 已吸收成本；已分摊成本 \NE~k)`4j%  
absorption 吸收；分摊；合并 "u#,#z_  
absorption rate 吸收率；摊配率；分摊率 jz CA2N%  
ACB Finance Limited 亚洲商业财务有限公司 }<m'Nkz<X  
acceptable form of reciprocity 合理的互惠条件 XcN"orAo  
acceptable rate 适当利率；适当汇率 R@ksYC3 F  
acceptance agreement 承兑协议 `h%(ZG~  
acceptance for honour 参加承兑 3zC<k2B  
acceptor 承兑人；接受人；受票人 D(bQFRBY6"  
acceptor for honour 参加承兑人 l@
edR)n <  
accident insurance 意外保险 pBo=omQV  
Accident Insurance Association of Hong Kong 香港意外保险公会 3a|I| NP  
accident insurance scheme 意外保险计划 l1_hD,4  
accident year basis 意外年度基准 B=vBJC)  
accommodation 通融；贷款 )96tBA%u  
accommodation bill 通融票据；空头票据 ) ,DLrGOl  
accommodation party 汇票代发人 )DR/Xu;b  
account balance 帐户余额；帐户结余 JDbRv'F:(  
account book 帐簿 94uAt&&b(  
account collected in advance 预收款项 BqoGHg4iq  
account current book 往来帐簿 mKTE%lsH  
account of after-acquired property 事后取得的财产报告 `i~kW  
account of defaulter 拖欠帐目 'YFy6rds  
account payable 应付帐款 4i]h0_]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r Uau??  
account receivable 应收帐款
Veeuw  
account receivable report 应收帐款报表 B EN U  
account statement 结单；帐单；会计财务报表 TR7j`?  
account title 帐户名称；会计科目 w qx9  
accountant's report 会计师报告 qcVmt1"
 
Accountant's Report Rules 会计师报告规则 V -X*e  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UnVYGch  
Accounting Arrangements 《会计安排》 luvxwved  
accounting basis 会计基础 3Gk\3iU!  
accounting by Official Receiver 破产管理署署长呈交的帐目 h^ o@=%b  
Accounting Circular 《会计通告》 g"}j  
accounting class 会计类别 dbe\ YE  
accounting date 记帐日期；会计结算日期 IuV7~w  
accounting for money 款项核算 lGhh H_  
Accounting Officer 会计主任 jjJvyZi~J  
accounting period 会计报告期；会计期 ]H {g/C{j  
accounting policy 会计政策；会计方针 [8 I*lsS  
accounting practice 会计惯例 '
&LH9r  
accounting principle 会计准则 u2o196,Ut  
accounting record 会计记录 ;{j@ia  
accounting report 会计报告 ->9waXRDz)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;owU]Xk%8K  
Accounting Society of China 中国会计学会 >1*Dg?/=S  
accounting statement 会计报表 8-5g6qAS  
accounting system 会计制度；会计系统 [wkSY>Gu  
accounting transaction 会计事项；帐务交易 3UgPVCT  
accounting treatment 会计处理 APUpqY  
accounting year 会计年度 tBjMm8lgb  
accretion 增值；添加 J
]ri|a  
accrual 应计项目；应累算数目 =WEWs4V5A  
accrual basis 应计制；权责发生制 UA3!28Y&E3  
accrual basis accounting 应计制会计；权责发生制会计 kNg{  
accrue 应累算；应计 $aC%&&+wG  
accrued benefit 应累算利益 J;5G]$s  
accrued charges 应计费用 :"Gd;~p.  
accrued cumulative preference share dividend 应累算的累积优先股股息 F9J9zs*,  
accrued expenses 应累算费用 os[i  
accrued interest payable 应付利息；应计未付利息 fn3D
oD+I  
accrued interest receivable 应收利息；应计未收利息 JWsOze8#  
accrued right 累算权益 70F(`;  
accruing profit 应累算的利润 (nnIRN<}$  
accumulated fiscal reserve 累积财政储备 /St d6B*  
accumulated profit 累积利润；滚存溢利 =`+c}i?  
accumulated reserve 累积储备
_]Y
9Eoz  
accumulation of surplus income 累积收益盈余 uB;PaZG?{  
acquired assets 既得资产 :F.eyA|#@G  
acquisition 收购；购置；取得 OrRU$5Lo  
acquisition cost 购置成本 i*61i0  
acquisition expenses 购置费用 ;mauA#vd  
acquisition of 100% interest 收购全部股权 q^Ui2  
acquisition of control 取得控制权 91oAg[@4G  
acquisition of fixed assets 购置固定资产 ]L;X Aj?  
acquisition of shell “买壳” 8,&pX ga  
acquisition price 收购价 _zG[b/:p  
act of God 天灾 \Lz4ZZjSY  
acting partner 执事合伙人 l0BYv&tu  
active market 买卖活跃的市场；交投畅旺的市场；旺市 rrrn8b6  
active partner 积极参与的合伙人 AiUK#I  
active trading 交投活跃 0czEA  
actual circulation 实际流通 tD+K4 ^  
actual cost 实际成本 nC@UK{tVa  
actual expenditure 实际开支；实际支出 df8aM<&m3  
actual income 实际入息；实际收入；实际收益
'-[?iF@l  
actual market 现货市场 +"3K)9H  
actual price 现货价；实际价格 -!-1X7v|Fp  
actual profit 实际利润 v"V?  
actual quotation 实盘；实际价位；实际报价 UEH+E&BCC  
actual year basis 按实际年度计算 osPrr QoH  
actuals 实货 %&&;06GU}  
actuarial investigation 精算调查 ~+ anI  
actuarial principle 精算原则 MB"<^ZX  
actuarial report 精算师报告 te b/  
Actuarial Society of Hong Kong 香港精算学会 9._Osbp3P  
actuarial valuation 精算师估值 ;hkzL_' E)  
actuary 精算师 QvDD   
ad referendum agreement 暂定协议；有待覆核的协定 8]A`WDO3  
ad valorem duty 从价税；按值征税 [' cq  
ad valorem duty system 从价税制 c n^z=?  
ad valorem fee 从价费 :M\3.7q  
ad valorem tariff 从价关税 ct@i]}"`  
additional allowance 额外免税额 k(R&`  
additional amount for unexpired risk 未过期风险的额外款额 822jZ sb  
additional assessable profit 补加应评税利润 11BfJvs:  
additional assessment 补加评税 "dFuQB  
additional commitment 额外承担 !~a1xI~s  
additional commitment vote 额外承担拨款 gB}UzEj^<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ky{-NrK  
additional dependent parent allowance 供养父母额外免税额 UO8./%'  
additional provision 额外拨款 >@i{8A D  
additional stamp duty 附加印花税 Z)dE#A_X  
additional tax 补加税罚款；补加税款 ['\u?m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 '/Ag3R  
adjudged bankrupt 被裁定破产 Fa9gr/.F,@  
adjudicated bankrupt 裁定破产人 {+x;J4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @1tv/W  
adjudication of bankruptcy 裁定破产；宣告破产 JTfG^Nv>K  
adjudication of insolvency 裁定无力偿还债务 +
EP=uV9t  
adjusted actual 经调整的实数；调整后的实数 _sI\
^yZd  
adjusted current assets 经调整的流动资产；调整后的流动资产 .h@HAnmE  
adjusted figure 经调整的数字；调整后的数额 ="AJ&BqHd  
adjusted liabilities 经调整的负债；调整后的负债 &dvL`  
adjusted loss 经调整的亏损；调整后的亏损 a!*K)x,"<  
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 jLgx(bM
n  
adjusted profit 经调整的利润；调整后的利润 N83g=[  
adjusted surplus 经调整的盈余额；调整后的盈余额 d ~3GEK  
adjusted value 经调整的价值；调整后的价值 c(!8L\69V}  
adjustment 调整；修订；理算〔保险〕 M$+2f.(>k)  
adjustment centre 调剂中心 oK{H <79  
adjustment lag 调整过程的时间差距；调整时差 k5TPzm=y{  
adjustment mechanism 调整机制 )ZQML0}P;  
adjustment of loss 亏损调整 q?2kD"%$  
adjustment process 调整过程；调整程序 @Sd l~'"  
adjustment range 调整幅度 Fc.1)yh.  
administered exchange rate 受管制汇率 Sp^jC Xu