[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: KphEw[4/  

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A share Ａ股；甲类股份
mq9 &To!  
abatement of tax 减税；减扣免税额 j`l K}  
ABN AMRO Bank N.V. 荷兰银行 #oY7v,x\  
above-the-line expenditure 线上项目支出；经常预算支出 .JjuY'-Q  
above-the-line receipt 线上项目收入；经常预算收入 <Ux;dekz}  
ABSA Asia Limited 南非联合亚洲有限公司 8;rS"!
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absolute change 绝对数值变更 v0H#\p  
absolute expenditure 实际开支 b
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absolute guideline figure 绝对准则数字 `rQl{$9IC  
absolute interest 绝对权益 }$U6lh/Ep  
absolute order of discharge 绝对破产解除令 XE\bZc  
absolute profit margin 绝对利润幅度 <{uIB;P  
absolute value 实值；绝对值 Mq$=zsj  
absolutely vested interest 绝对既得权益 5o#8DIal  
absorbed cost 已吸收成本；已分摊成本 8^T$6A[b  
absorption 吸收；分摊；合并 aR $P}]H  
absorption rate 吸收率；摊配率；分摊率 p(%x&*)f  
ACB Finance Limited 亚洲商业财务有限公司 |JQ05nb  
acceptable form of reciprocity 合理的互惠条件 f#mpd]e+6  
acceptable rate 适当利率；适当汇率 (FHh,y~v  
acceptance agreement 承兑协议 H\vO0 < X  
acceptance for honour 参加承兑 +^:K#S9U  
acceptor 承兑人；接受人；受票人 I*"]!z1  
acceptor for honour 参加承兑人 .j
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accident insurance 意外保险

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Accident Insurance Association of Hong Kong 香港意外保险公会 Mk;j"ZDF  
accident insurance scheme 意外保险计划 v>R.ou(  
accident year basis 意外年度基准 4F?1,-X  
accommodation 通融；贷款 Fjb[Ev  
accommodation bill 通融票据；空头票据 zFIKB9NUn  
accommodation party 汇票代发人 2$=HDwv  
account balance 帐户余额；帐户结余 Vy$\.2=  
account book 帐簿 <Jz>e}*)  
account collected in advance 预收款项 0Jr<>7Q1  
account current book 往来帐簿 2 rM i~8T  
account of after-acquired property 事后取得的财产报告 \=~Ap#Mpc4  
account of defaulter 拖欠帐目 Ygb#U'|  
account payable 应付帐款 :1Cc~+]w(u  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Xqk$[peS  
account receivable 应收帐款 E3qX$|.$/  
account receivable report 应收帐款报表 3}Pa,uN  
account statement 结单；帐单；会计财务报表 cjk5><}`H7  
account title 帐户名称；会计科目 Mv3Ch'X[  
accountant's report 会计师报告 P.0-(  
Accountant's Report Rules 会计师报告规则 hV)I C9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'I2)-=ZL6  
Accounting Arrangements 《会计安排》 [A47OR  
accounting basis 会计基础 [(mq8Nb  
accounting by Official Receiver 破产管理署署长呈交的帐目 FKP^f\!M  
Accounting Circular 《会计通告》 (ym)q#^  
accounting class 会计类别 Df9}YI;?  
accounting date 记帐日期；会计结算日期 !p$V7pFu6  
accounting for money 款项核算 FW4 hqgE@  
Accounting Officer 会计主任 >vhyKq|g<  
accounting period 会计报告期；会计期 n_Z8%|h  
accounting policy 会计政策；会计方针 TH-^tw  
accounting practice 会计惯例 t +_G%tv  
accounting principle 会计准则 moGbBkO  
accounting record 会计记录 gE&f}M-  
accounting report 会计报告 Velm
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;&!l2UB%  
Accounting Society of China 中国会计学会 @?U5t1O<  
accounting statement 会计报表 T>?~eYHXs  
accounting system 会计制度；会计系统 cD\Qt9EI  
accounting transaction 会计事项；帐务交易 zV]0S o  
accounting treatment 会计处理 T7v8}_ "-  
accounting year 会计年度 ?g&]*zc^\  
accretion 增值；添加 x9=lN^/4  
accrual 应计项目；应累算数目 ,Xw/ t>  
accrual basis 应计制；权责发生制 y-U(`{[nM  
accrual basis accounting 应计制会计；权责发生制会计 vR,'':  
accrue 应累算；应计 fITml6mbE  
accrued benefit 应累算利益 C{D2mSS  
accrued charges 应计费用 LLE~V~j  
accrued cumulative preference share dividend 应累算的累积优先股股息 DEB
gb  
accrued expenses 应累算费用 =cQwR:):  
accrued interest payable 应付利息；应计未付利息 ra3WLK  
accrued interest receivable 应收利息；应计未收利息 UpITx]y?"m  
accrued right 累算权益 d3\8BKp  
accruing profit 应累算的利润 #[8gH>7
 
accumulated fiscal reserve 累积财政储备 jy?^an}#h  
accumulated profit 累积利润；滚存溢利 MG6Tk(3S  
accumulated reserve 累积储备 D7@10;F}[  
accumulation of surplus income 累积收益盈余 YANEdH`d  
acquired assets 既得资产 IO+z:D{  
acquisition 收购；购置；取得 {MS&t09Wh  
acquisition cost 购置成本 \=@}(<4  
acquisition expenses 购置费用 -H \nFJ6+  
acquisition of 100% interest 收购全部股权 cE3c o(j  
acquisition of control 取得控制权 gR+Z"]  
acquisition of fixed assets 购置固定资产 kBTu M"  
acquisition of shell “买壳” TcC=_je460  
acquisition price 收购价 zR4huo  
act of God 天灾 U{x'@/Ld  
acting partner 执事合伙人 5*CwQJC<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,uw&)A  
active partner 积极参与的合伙人 @6E[K'5c1  
active trading 交投活跃 zt8ZJlNK  
actual circulation 实际流通 &$=F$  
actual cost 实际成本 L \$zr,=C  
actual expenditure 实际开支；实际支出 2#R"#Q!  
actual income 实际入息；实际收入；实际收益 I9MI}0 }7  
actual market 现货市场 x\=h^r#w  
actual price 现货价；实际价格 ] !H<vR$8  
actual profit 实际利润 9.R_=  
actual quotation 实盘；实际价位；实际报价 Mf *qr9*  
actual year basis 按实际年度计算 ]Cj&C/(  
actuals 实货 h3:,Gbyap  
actuarial investigation 精算调查 xnLfR6B  
actuarial principle 精算原则 Ut%ie=c  
actuarial report 精算师报告 V$@2:@8mo  
Actuarial Society of Hong Kong 香港精算学会  }N[sydL  
actuarial valuation 精算师估值 ql8:s>1T  
actuary 精算师 C{Fo^-3  
ad referendum agreement 暂定协议；有待覆核的协定 sqy5r
ug  
ad valorem duty 从价税；按值征税 qUo(hbp  
ad valorem duty system 从价税制 Z` Aiw."|  
ad valorem fee 从价费 2|cIu 'U  
ad valorem tariff 从价关税 1^,rS  
additional allowance 额外免税额 /oI''O%M  
additional amount for unexpired risk 未过期风险的额外款额 t!~mbx+  
additional assessable profit 补加应评税利润 <I>q1m?KN  
additional assessment 补加评税 WlY%f}ln  
additional commitment 额外承担 X[|>r@Aa!  
additional commitment vote 额外承担拨款 5t PmrWZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [:o#d`^  
additional dependent parent allowance 供养父母额外免税额 ^b%AwzHH}  
additional provision 额外拨款 ":Q70*xSm  
additional stamp duty 附加印花税 >ko;CQR  
additional tax 补加税罚款；补加税款 q\~7z1   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4 b#YpK$7U  
adjudged bankrupt 被裁定破产 /#XO!%=7  
adjudicated bankrupt 裁定破产人 *f[`Yv  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <sTaXaq?  
adjudication of bankruptcy 裁定破产；宣告破产 \CL`j  
adjudication of insolvency 裁定无力偿还债务 ' Sl9xd  
adjusted actual 经调整的实数；调整后的实数 mMMu'N  
adjusted current assets 经调整的流动资产；调整后的流动资产 G6 GXC`^+  
adjusted figure 经调整的数字；调整后的数额 W=DQ6.  
adjusted liabilities 经调整的负债；调整后的负债 kTzZj|l^\  
adjusted loss 经调整的亏损；调整后的亏损 bNC1[GG[  
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 ZpZ~[BtQ  
adjusted profit 经调整的利润；调整后的利润 X:dj5v  
adjusted surplus 经调整的盈余额；调整后的盈余额 /eE P^)h  
adjusted value 经调整的价值；调整后的价值 +EFurdX\  
adjustment 调整；修订；理算〔保险〕 DQ~@=%?ni  
adjustment centre 调剂中心 A_g'9  
adjustment lag 调整过程的时间差距；调整时差 FPqgncBHK  
adjustment mechanism 调整机制 LvR=uD  
adjustment of loss 亏损调整 )FB)ZK;  
adjustment process 调整过程；调整程序 $Fn# b|e  
adjustment range 调整幅度 =#W{&Te;  
administered exchange rate 受管制汇率 1 4|S^UM$