[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: ~l*?D7[o  
\9(- /rE  
A share Ａ股；甲类股份 (YYj3# |  
abatement of tax 减税；减扣免税额 xBRh!w  
ABN AMRO Bank N.V. 荷兰银行 Vl 19Md  
above-the-line expenditure 线上项目支出；经常预算支出 BF@5&>E  
above-the-line receipt 线上项目收入；经常预算收入 <{cNgKd9
 
ABSA Asia Limited 南非联合亚洲有限公司 O%JsUKV  
absolute change 绝对数值变更 LZc$:<J<6  
absolute expenditure 实际开支 B?#kW!wj  
absolute guideline figure 绝对准则数字 mo;)0Vq2l  
absolute interest 绝对权益 v"~Do+*+  
absolute order of discharge 绝对破产解除令 "<w2v'6S  
absolute profit margin 绝对利润幅度 QOV}5 0  
absolute value 实值；绝对值 Zv|p>q`R2  
absolutely vested interest 绝对既得权益 /j' B\,  
absorbed cost 已吸收成本；已分摊成本 gM3]%L_
 
absorption 吸收；分摊；合并 Ob8B  
absorption rate 吸收率；摊配率；分摊率 6 tc:A5mK  
ACB Finance Limited 亚洲商业财务有限公司 )Ab6!"'  
acceptable form of reciprocity 合理的互惠条件 cZgMA8 F  
acceptable rate 适当利率；适当汇率 iO*`(s  
acceptance agreement 承兑协议 nJleef9  
acceptance for honour 参加承兑 HUJ|-)"dw  
acceptor 承兑人；接受人；受票人 e`Co,>W/  
acceptor for honour 参加承兑人  k6O.H  
accident insurance 意外保险 &@% b?~  
Accident Insurance Association of Hong Kong 香港意外保险公会 >sQ2@"y)s2  
accident insurance scheme 意外保险计划 rps(Jos_~  
accident year basis 意外年度基准 V\6(d  
accommodation 通融；贷款 /Fe:h>6  
accommodation bill 通融票据；空头票据 4O`6h)!NQ  
accommodation party 汇票代发人 T3Frc ]6,4  
account balance 帐户余额；帐户结余 Sk/#J!T8{  
account book 帐簿 !8Z2X!$m{<  
account collected in advance 预收款项 6X7 s 4  
account current book 往来帐簿 W}XYmF*_?  
account of after-acquired property 事后取得的财产报告 l]_b;iux  
account of defaulter 拖欠帐目 y !<'r
g  
account payable 应付帐款 ~^I\crx,U%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mG831v?  
account receivable 应收帐款 I#U>5"%\a  
account receivable report 应收帐款报表 P3iA(3I24<  
account statement 结单；帐单；会计财务报表 >*dQqJI  
account title 帐户名称；会计科目 E &7@#'l  
accountant's report 会计师报告 OE'
K5oIM  
Accountant's Report Rules 会计师报告规则 g ?afX1Sg  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %5JW<9  
Accounting Arrangements 《会计安排》 P_p6GT:5  
accounting basis 会计基础 T&r +G!2  
accounting by Official Receiver 破产管理署署长呈交的帐目 _+twqi  
Accounting Circular 《会计通告》 z,{e]MB)M  
accounting class 会计类别 _i3i HR?  
accounting date 记帐日期；会计结算日期 t`"^7YFS>  
accounting for money 款项核算 8zdT9y|Ig  
Accounting Officer 会计主任 J=UZ){c>:.  
accounting period 会计报告期；会计期 Ue(r}*  
accounting policy 会计政策；会计方针 D@8jGcz62  
accounting practice 会计惯例 YP[
LQ>  
accounting principle 会计准则 ],8;eq%W)  
accounting record 会计记录 c 9rVgLqn!  
accounting report 会计报告 ;rd6ko  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,>;!%Ui/p  
Accounting Society of China 中国会计学会 1~%o}+#-  
accounting statement 会计报表 k$C"xg2  
accounting system 会计制度；会计系统 *FV0Vy  
accounting transaction 会计事项；帐务交易 L@w0N)P<!{  
accounting treatment 会计处理 l8z%\p5cR  
accounting year 会计年度 v&xKi>Ail  
accretion 增值；添加 JE0?@PI$  
accrual 应计项目；应累算数目 I-xwJi9?,  
accrual basis 应计制；权责发生制 _u>t3RUA  
accrual basis accounting 应计制会计；权责发生制会计 o2DtCU-A  
accrue 应累算；应计 RfKc{V  
accrued benefit 应累算利益 -#Np7/  
accrued charges 应计费用 hM~eJv  
accrued cumulative preference share dividend 应累算的累积优先股股息 D7)(D4S4  
accrued expenses 应累算费用 UL+E,=  
accrued interest payable 应付利息；应计未付利息 EMLx?JnP  
accrued interest receivable 应收利息；应计未收利息 i 'qMi~{  
accrued right 累算权益 bSQRLxF  
accruing profit 应累算的利润 +p3 Z#KoC  
accumulated fiscal reserve 累积财政储备 D9~}5  
accumulated profit 累积利润；滚存溢利 |U#DUqw  
accumulated reserve 累积储备 R1}IeeZO?&  
accumulation of surplus income 累积收益盈余 3[VWTq)D=  
acquired assets 既得资产 huz86CO  
acquisition 收购；购置；取得 B={/nC}G~  
acquisition cost 购置成本 [4p=X= B  
acquisition expenses 购置费用 C` pp  
acquisition of 100% interest 收购全部股权 q0Xoj__c!A  
acquisition of control 取得控制权 sGSsUO:@j;  
acquisition of fixed assets 购置固定资产 MSl&?}Bj  
acquisition of shell “买壳” gI)u}JX  
acquisition price 收购价 rJDnuR  
act of God 天灾 AM'gnP>  
acting partner 执事合伙人 (^LS']ybc  
active market 买卖活跃的市场；交投畅旺的市场；旺市 wxj>W[V  
active partner 积极参与的合伙人 D}w<84qX  
active trading 交投活跃 u)v$JpNE  
actual circulation 实际流通 S_2"7  
actual cost 实际成本 3L>d!qD  
actual expenditure 实际开支；实际支出 B| tzF0;c  
actual income 实际入息；实际收入；实际收益 P.cO6+jGR  
actual market 现货市场 :
j@8L.<U  
actual price 现货价；实际价格 -ui<E?v  
actual profit 实际利润 lV\lj@  
actual quotation 实盘；实际价位；实际报价 vf<UBa;Xm  
actual year basis 按实际年度计算
Z'Q*L?E8M  
actuals 实货 tjj^O%SV<  
actuarial investigation 精算调查 #|Oj]bd(=  
actuarial principle 精算原则 bj}=8k0  
actuarial report 精算师报告 M Anp{  
Actuarial Society of Hong Kong 香港精算学会 J
*j5#V];  
actuarial valuation 精算师估值 ~].ggcl`w  
actuary 精算师 2U}m RgJu  
ad referendum agreement 暂定协议；有待覆核的协定 # ORO&78  
ad valorem duty 从价税；按值征税 D<t~e$H  
ad valorem duty system 从价税制 @u/H8\.l  
ad valorem fee 从价费 FQROK4x%"  
ad valorem tariff 从价关税 &Yf",KcL*I  
additional allowance 额外免税额 z1vw'VT>  
additional amount for unexpired risk 未过期风险的额外款额 *_1[[~Aw  
additional assessable profit 补加应评税利润 03([@d6<
E  
additional assessment 补加评税  / +1{  
additional commitment 额外承担 i.y=8GxY  
additional commitment vote 额外承担拨款 v0#*X5 C1'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^,TTwLy-t  
additional dependent parent allowance 供养父母额外免税额 o>F*Itr{  
additional provision 额外拨款 gRAC d&)  
additional stamp duty 附加印花税 >&WhQhZ3kg  
additional tax 补加税罚款；补加税款 44HiTWQS?l  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]CX[7Q
+'  
adjudged bankrupt 被裁定破产 &cu!Hx  
adjudicated bankrupt 裁定破产人 'eyJS`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -Wc~B3E|  
adjudication of bankruptcy 裁定破产；宣告破产 7J|&U2}c  
adjudication of insolvency 裁定无力偿还债务 FRZs[\I|iT  
adjusted actual 经调整的实数；调整后的实数 :$g8Zm,y  
adjusted current assets 经调整的流动资产；调整后的流动资产 S@xXq{j  
adjusted figure 经调整的数字；调整后的数额 26L~X[F  
adjusted liabilities 经调整的负债；调整后的负债 ;Lo&}U3F,!  
adjusted loss 经调整的亏损；调整后的亏损 cSK&[>i)4  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 +@<K C  
adjusted profit 经调整的利润；调整后的利润 7LCp7$Cp  
adjusted surplus 经调整的盈余额；调整后的盈余额 jQ=~g-y  
adjusted value 经调整的价值；调整后的价值 >o~Z>lr  
adjustment 调整；修订；理算〔保险〕 c#lPc>0xb  
adjustment centre 调剂中心 /(?@mnq_  
adjustment lag 调整过程的时间差距；调整时差 88lxHoPV  
adjustment mechanism 调整机制 v+=k-;-  
adjustment of loss 亏损调整 P`jL]x  
adjustment process 调整过程；调整程序 }$kQs!#  
adjustment range 调整幅度 ?D|\]0eN  
administered exchange rate 受管制汇率 1ibnx2^YB