[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: +Fk.B@KT,  
g#e"BBm=A  
A share Ａ股；甲类股份 4H'9y3dk  
abatement of tax 减税；减扣免税额 *N't ;  
ABN AMRO Bank N.V. 荷兰银行 J;qHw[6  
above-the-line expenditure 线上项目支出；经常预算支出 )vw3Y88  
above-the-line receipt 线上项目收入；经常预算收入 2axH8ONMu  
ABSA Asia Limited 南非联合亚洲有限公司 d(tq;2-  
absolute change 绝对数值变更 qVf~\H@  
absolute expenditure 实际开支 E @7! :  
absolute guideline figure 绝对准则数字 [mhY_ Hmz]  
absolute interest 绝对权益 "|hmiMdGB  
absolute order of discharge 绝对破产解除令 wi!Ml4Sb  
absolute profit margin 绝对利润幅度 {2,V3
*NF  
absolute value 实值；绝对值 [p(Y| ~  
absolutely vested interest 绝对既得权益 2a{eJ89f  
absorbed cost 已吸收成本；已分摊成本 PpbW+}aCF  
absorption 吸收；分摊；合并 RxqXGM`4  
absorption rate 吸收率；摊配率；分摊率 7%X$6N-X  
ACB Finance Limited 亚洲商业财务有限公司 jYU#] |k~  
acceptable form of reciprocity 合理的互惠条件 Cu}Rq!9i  
acceptable rate 适当利率；适当汇率 E|No$QO
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acceptance agreement 承兑协议 +s`n]1HC  
acceptance for honour 参加承兑 Es?~Dd  
acceptor 承兑人；接受人；受票人 GDk/85cv0$  
acceptor for honour 参加承兑人 lGxG$0`;;  
accident insurance 意外保险 pJ{sBp_$  
Accident Insurance Association of Hong Kong 香港意外保险公会 JV@>dK8  
accident insurance scheme 意外保险计划 )UWE.oBI  
accident year basis 意外年度基准 >8ePx,+!  
accommodation 通融；贷款 J=() A+  
accommodation bill 通融票据；空头票据 sx6` g;  
accommodation party 汇票代发人 k1X<jC]P  
account balance 帐户余额；帐户结余 JMoWA0f  
account book 帐簿 &cZ
D{Z  
account collected in advance 预收款项 Zf|f $1-  
account current book 往来帐簿 z*:^*,  
account of after-acquired property 事后取得的财产报告 JI K;/1  
account of defaulter 拖欠帐目 !x>P]j7A}Y  
account payable 应付帐款 
hd\
iW7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eI- ~ +.  
account receivable 应收帐款 J|s4c`=  
account receivable report 应收帐款报表 &0M^UvO  
account statement 结单；帐单；会计财务报表 @L`t/OD  
account title 帐户名称；会计科目 __)9
JF  
accountant's report 会计师报告 Hf#/o{=~}  
Accountant's Report Rules 会计师报告规则 pmfyvkLS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .a$][Jny  
Accounting Arrangements 《会计安排》 ?!Y2fK=h0  
accounting basis 会计基础 d"$ \fL  
accounting by Official Receiver 破产管理署署长呈交的帐目 V]IS(U(  
Accounting Circular 《会计通告》 -BR&b2  
accounting class 会计类别 UeE&rA]  
accounting date 记帐日期；会计结算日期 =8[HC}s|$  
accounting for money 款项核算 e KET8v[  
Accounting Officer 会计主任 fY\QI =  
accounting period 会计报告期；会计期 qW),)i  
accounting policy 会计政策；会计方针 xZBmQ:s',S  
accounting practice 会计惯例 I(pU_7mw  
accounting principle 会计准则 o: TO
[  
accounting record 会计记录 ]e R1 +Nl  
accounting report 会计报告 K5b8lc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {4UlJ,Z.n  
Accounting Society of China 中国会计学会 7|\[ipVX:3  
accounting statement 会计报表 +,If|5>(  
accounting system 会计制度；会计系统 C%l~qf1n  
accounting transaction 会计事项；帐务交易 'R= r9_%  
accounting treatment 会计处理 j&ddpS(s  
accounting year 会计年度 Ju+r@/y%  
accretion 增值；添加 6MF%$K3  
accrual 应计项目；应累算数目 8xlj:5;(w  
accrual basis 应计制；权责发生制 (1*?2u*j  
accrual basis accounting 应计制会计；权责发生制会计 A\gj\&B0"  
accrue 应累算；应计 s>^*GQw  
accrued benefit 应累算利益 zkB_$=sbn#  
accrued charges 应计费用 Bx2E9/S3  
accrued cumulative preference share dividend 应累算的累积优先股股息 >AV?g8B;  
accrued expenses 应累算费用 db4Ol=  
accrued interest payable 应付利息；应计未付利息 OE WIP  
accrued interest receivable 应收利息；应计未收利息 dX` _Y  
accrued right 累算权益 ;D BO  
accruing profit 应累算的利润 V\
^?V|  
accumulated fiscal reserve 累积财政储备 9w(QM-u  
accumulated profit 累积利润；滚存溢利 ,:j^EDCsaJ  
accumulated reserve 累积储备 [p|-G*=00  
accumulation of surplus income 累积收益盈余 27}k63\  
acquired assets 既得资产 n~k;9`  
acquisition 收购；购置；取得 TAIcp*)ZM  
acquisition cost 购置成本  ]Ocf %(  
acquisition expenses 购置费用 
D:M0_4S  
acquisition of 100% interest 收购全部股权 i e%ZX  
acquisition of control 取得控制权 d2Bn`VI  
acquisition of fixed assets 购置固定资产 &$|k<{j[<f  
acquisition of shell “买壳” =D<46T=(RB  
acquisition price 收购价 U5%EQc-"P  
act of God 天灾 I"y=A7Nq  
acting partner 执事合伙人 r)q6^|~47  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |&o%c/  
active partner 积极参与的合伙人 UIIR$,XB  
active trading 交投活跃 ' w!o!_T6  
actual circulation 实际流通 aa8WRf  
actual cost 实际成本 #P<v[O/rA  
actual expenditure 实际开支；实际支出 &CG3_s<2  
actual income 实际入息；实际收入；实际收益 rV54-K;`0  
actual market 现货市场 W_ng B[  
actual price 现货价；实际价格 RV.* _FG  
actual profit 实际利润 x=gZ7$?A  
actual quotation 实盘；实际价位；实际报价 >n{(2bcFs  
actual year basis 按实际年度计算 4L(axjMYU  
actuals 实货 48Z{wV,  
actuarial investigation 精算调查 [w i "
 
actuarial principle 精算原则 JY~s-jxa  
actuarial report 精算师报告 Y6,< j|  
Actuarial Society of Hong Kong 香港精算学会 1Hp0,R}  
actuarial valuation 精算师估值 @I_A\ U{  
actuary 精算师 )W(?wv!,  
ad referendum agreement 暂定协议；有待覆核的协定 fYl$$.  
ad valorem duty 从价税；按值征税 W:ih#YW_F  
ad valorem duty system 从价税制 s-J>(|  
ad valorem fee 从价费 R4%!W~K  
ad valorem tariff 从价关税 L Lm{:T7  
additional allowance 额外免税额 D9 OS,U/l  
additional amount for unexpired risk 未过期风险的额外款额 ==l p\  
additional assessable profit 补加应评税利润 Q+[gGe JUF  
additional assessment 补加评税 O sbY}*S  
additional commitment 额外承担 +MIDq
{B  
additional commitment vote 额外承担拨款 dyC: Mko=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 % Lhpj[C  
additional dependent parent allowance 供养父母额外免税额 b(&2/|hd
 
additional provision 额外拨款 |.0/~Xy-  
additional stamp duty 附加印花税 b,cA mZ  
additional tax 补加税罚款；补加税款 ;lB%N t<,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ![18+Q\  
adjudged bankrupt 被裁定破产 -:h5Ky"  
adjudicated bankrupt 裁定破产人 D: NBb!   
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x;?4AJ{  
adjudication of bankruptcy 裁定破产；宣告破产 x}?y@.sn8  
adjudication of insolvency 裁定无力偿还债务 z;xp1t@  
adjusted actual 经调整的实数；调整后的实数 DyD#4J)E  
adjusted current assets 经调整的流动资产；调整后的流动资产 O$V 6QJ  
adjusted figure 经调整的数字；调整后的数额 W7c(] tg.  
adjusted liabilities 经调整的负债；调整后的负债 dw5.vXL`  
adjusted loss 经调整的亏损；调整后的亏损 ?54=TA|5`F  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 \f}S Hh  
adjusted profit 经调整的利润；调整后的利润 &jT>)MXPu  
adjusted surplus 经调整的盈余额；调整后的盈余额 G^ZL,{  
adjusted value 经调整的价值；调整后的价值 P>+{}c}3I  
adjustment 调整；修订；理算〔保险〕 be|k"s|6)  
adjustment centre 调剂中心 |<96H8  
adjustment lag 调整过程的时间差距；调整时差 ka0T|$ u(s  
adjustment mechanism 调整机制 >JkQU e  
adjustment of loss 亏损调整 rUvqAfE&+  
adjustment process 调整过程；调整程序 1Thr74M  
adjustment range 调整幅度 >k,bHGj?  
administered exchange rate 受管制汇率 !h4S`2oZ/