[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: Pj$a $C`Z  
x:(e:I8x(  
A share Ａ股；甲类股份 94+#6jd e  
abatement of tax 减税；减扣免税额 5|Uub,  
ABN AMRO Bank N.V. 荷兰银行 W cnYD)  
above-the-line expenditure 线上项目支出；经常预算支出 QJ QQ-  
above-the-line receipt 线上项目收入；经常预算收入 6%? NNEM  
ABSA Asia Limited 南非联合亚洲有限公司 B}p/
,4x6  
absolute change 绝对数值变更 @<P[z[  
absolute expenditure 实际开支 GIp?}tM  
absolute guideline figure 绝对准则数字 /*[a>B4-q  
absolute interest 绝对权益 0x84 Ah)  
absolute order of discharge 绝对破产解除令 aLr^uce]  
absolute profit margin 绝对利润幅度 DwI)?a_+  
absolute value 实值；绝对值 FU<rE&X2:  
absolutely vested interest 绝对既得权益 RZ -w,~  
absorbed cost 已吸收成本；已分摊成本 0xsvxH"*  
absorption 吸收；分摊；合并 dg-pwWqN  
absorption rate 吸收率；摊配率；分摊率 {)G3*>sG3  
ACB Finance Limited 亚洲商业财务有限公司 lD(d9GVm{z  
acceptable form of reciprocity 合理的互惠条件 8`+X6iZOQ  
acceptable rate 适当利率；适当汇率 8.@yD^
'  
acceptance agreement 承兑协议 :geXplTx  
acceptance for honour 参加承兑 g&"Nr aQM9  
acceptor 承兑人；接受人；受票人 N24+P5  
acceptor for honour 参加承兑人 ]uP{Sj  
accident insurance 意外保险 Mcf
SB(59  
Accident Insurance Association of Hong Kong 香港意外保险公会 0pu'K)Rb  
accident insurance scheme 意外保险计划 bF3j*bpO"  
accident year basis 意外年度基准 i"r=b%;;  
accommodation 通融；贷款 KxvT}"k  
accommodation bill 通融票据；空头票据 ,y^By_1wS  
accommodation party 汇票代发人 &#WTXTr0=  
account balance 帐户余额；帐户结余 G"'DoP7p9  
account book 帐簿 zX3O_  
account collected in advance 预收款项 ]O 2_&cs  
account current book 往来帐簿 *H;&hq  
account of after-acquired property 事后取得的财产报告 371E S4  
account of defaulter 拖欠帐目  /8.;  
account payable 应付帐款 yfV{2[8ux  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "~GudK &  
account receivable 应收帐款 9"/{gf3D  
account receivable report 应收帐款报表 j,Mp["X&  
account statement 结单；帐单；会计财务报表 JjM^\LwKkL  
account title 帐户名称；会计科目 uH`ds+Hp  
accountant's report 会计师报告
kG%<5QH  
Accountant's Report Rules 会计师报告规则 L%fWa2P'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :D&QGw(n  
Accounting Arrangements 《会计安排》 E_$ST3  
accounting basis 会计基础 ]J~5{srq:  
accounting by Official Receiver 破产管理署署长呈交的帐目 !\p-|51  
Accounting Circular 《会计通告》 CnAhEf)b  
accounting class 会计类别 rq$%  
accounting date 记帐日期；会计结算日期 p/@z4TCNX  
accounting for money 款项核算 7%JXVP}A  
Accounting Officer 会计主任 /+'@}u |  
accounting period 会计报告期；会计期 "|f;   
accounting policy 会计政策；会计方针 Y5K!DMKY  
accounting practice 会计惯例 LV`- eW  
accounting principle 会计准则 9)
wjVk  
accounting record 会计记录 2-2' c?%  
accounting report 会计报告 =\`9\Gd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9gjx!t>`H  
Accounting Society of China 中国会计学会 [<cP~  
accounting statement 会计报表 aX0sy\Z]j  
accounting system 会计制度；会计系统 Dt8eVWkN~  
accounting transaction 会计事项；帐务交易 5o&L|7]  
accounting treatment 会计处理 K?P.1H`  
accounting year 会计年度 0ro)e~_@*  
accretion 增值；添加 d`^j\b>5(  
accrual 应计项目；应累算数目 <OpiD%Ctx  
accrual basis 应计制；权责发生制 
s*rtm  
accrual basis accounting 应计制会计；权责发生制会计 F/mD05{  
accrue 应累算；应计 NmK%k jCx  
accrued benefit 应累算利益 RL($h4d9  
accrued charges 应计费用 6Bs_" P[  
accrued cumulative preference share dividend 应累算的累积优先股股息 WpRi+NC}ln  
accrued expenses 应累算费用 3<B{-z  
accrued interest payable 应付利息；应计未付利息 )00#Rrt 9  
accrued interest receivable 应收利息；应计未收利息 5PdC4vI*+  
accrued right 累算权益 a]75z)XR  
accruing profit 应累算的利润 O>H4hp  
accumulated fiscal reserve 累积财政储备 xOP\ +(  
accumulated profit 累积利润；滚存溢利 %Sj;:LC  
accumulated reserve 累积储备 UT"L5{c  
accumulation of surplus income 累积收益盈余 ^]OD+
v  
acquired assets 既得资产 9'O<d/xj/  
acquisition 收购；购置；取得 *_U z**M  
acquisition cost 购置成本 r)ga{Nn,.  
acquisition expenses 购置费用 6VRVk7"  
acquisition of 100% interest 收购全部股权  ]5c|  
acquisition of control 取得控制权 -0lpsF  
acquisition of fixed assets 购置固定资产 $yRbo'-  
acquisition of shell “买壳” S tn[M|
 
acquisition price 收购价 .] 5 &\  
act of God 天灾 ))u$j4V  
acting partner 执事合伙人 U.d*E/OR5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8&H1w9NrX_  
active partner 积极参与的合伙人 +HUI1@ql  
active trading 交投活跃 r0?`t!%V  
actual circulation 实际流通 ("wPkm^  
actual cost 实际成本 UI |D?z<   
actual expenditure 实际开支；实际支出 h|_G2p^J+"  
actual income 实际入息；实际收入；实际收益 *9*6n\~aI  
actual market 现货市场 iQS?LksQX  
actual price 现货价；实际价格 lAV6z%MmM  
actual profit 实际利润 Q-BciBh$  
actual quotation 实盘；实际价位；实际报价 foaNB=,  
actual year basis 按实际年度计算 Yr! <O&=  
actuals 实货 .GL
otc  
actuarial investigation 精算调查 t4h5R  
actuarial principle 精算原则 QR<IHE{~8  
actuarial report 精算师报告 7vgz=- MZ#  
Actuarial Society of Hong Kong 香港精算学会 ,NKDEcw]  
actuarial valuation 精算师估值 IB(5 &u.  
actuary 精算师 sg{>- KHM  
ad referendum agreement 暂定协议；有待覆核的协定 hNSV}~h  
ad valorem duty 从价税；按值征税 \Ui8Sgeei  
ad valorem duty system 从价税制 liPUK#  
ad valorem fee 从价费 ]'MLy#9  
ad valorem tariff 从价关税 Va?wG3w  
additional allowance 额外免税额 7RTp+FC]  
additional amount for unexpired risk 未过期风险的额外款额 %]RzC`NZ  
additional assessable profit 补加应评税利润 %;9wToyK>  
additional assessment 补加评税 .
#EmE'IP*  
additional commitment 额外承担 P7<~S8)Y  
additional commitment vote 额外承担拨款 m`E8gVC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rn U2EL  
additional dependent parent allowance 供养父母额外免税额 *}cF]8c5W  
additional provision 额外拨款 b[VP"KZ?  
additional stamp duty 附加印花税 EVrOu""  
additional tax 补加税罚款；补加税款 ZN',=&;n'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &\`=}hB  
adjudged bankrupt 被裁定破产 (N0G[(>  
adjudicated bankrupt 裁定破产人 `QAotSO+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (Kv[~W7lb  
adjudication of bankruptcy 裁定破产；宣告破产 ~{oM&I|d8  
adjudication of insolvency 裁定无力偿还债务 E.4`aJ@>d  
adjusted actual 经调整的实数；调整后的实数 D@FJVF7c  
adjusted current assets 经调整的流动资产；调整后的流动资产 -.i1l/FzP  
adjusted figure 经调整的数字；调整后的数额 {}{|trr-E  
adjusted liabilities 经调整的负债；调整后的负债 X{<j%PdC  
adjusted loss 经调整的亏损；调整后的亏损 a*KB'u6
&  
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 zT`LPs6T  
adjusted profit 经调整的利润；调整后的利润 @va)j   
adjusted surplus 经调整的盈余额；调整后的盈余额 jW"C: {Ol;  
adjusted value 经调整的价值；调整后的价值 ES<"YF  
adjustment 调整；修订；理算〔保险〕 2U)H2%  
adjustment centre 调剂中心 mf^(Tq[  
adjustment lag 调整过程的时间差距；调整时差 mS0*%[S {  
adjustment mechanism 调整机制 -@<k)hWr  
adjustment of loss 亏损调整 \P+lb-~\"  
adjustment process 调整过程；调整程序 x^;nQas;  
adjustment range 调整幅度 Ri"3o  
administered exchange rate 受管制汇率 b:WlB[5