[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: =$Sd2UD  
h2m@Q={  
A share Ａ股；甲类股份 \zyvu7YA  
abatement of tax 减税；减扣免税额 >Y"Ru#Ju9  
ABN AMRO Bank N.V. 荷兰银行 /~;om\7r  
above-the-line expenditure 线上项目支出；经常预算支出 59M\uVWR  
above-the-line receipt 线上项目收入；经常预算收入 !"QvV6Lq\  
ABSA Asia Limited 南非联合亚洲有限公司 di]TS9&9  
absolute change 绝对数值变更 L+2<J,   
absolute expenditure 实际开支 7
y'2  
absolute guideline figure 绝对准则数字 jZ>x5 W  
absolute interest 绝对权益 z[0B"f  
absolute order of discharge 绝对破产解除令 K0]42K  
absolute profit margin 绝对利润幅度 #hF(`oX}4K  
absolute value 实值；绝对值 'o]8UD(  
absolutely vested interest 绝对既得权益 Y4I;-&d's  
absorbed cost 已吸收成本；已分摊成本 ,FDRU  
absorption 吸收；分摊；合并 bGe@yXId5  
absorption rate 吸收率；摊配率；分摊率 xv>]e <":  
ACB Finance Limited 亚洲商业财务有限公司 xy[aZr  
acceptable form of reciprocity 合理的互惠条件 *32hIiCm  
acceptable rate 适当利率；适当汇率 fy|$A@f  
acceptance agreement 承兑协议 `ehcj G1nY  
acceptance for honour 参加承兑 F!& $Z .  
acceptor 承兑人；接受人；受票人 #8qhl  
acceptor for honour 参加承兑人 cMp#_\B  
accident insurance 意外保险 /K\]z Pq  
Accident Insurance Association of Hong Kong 香港意外保险公会 0 pPSg9  
accident insurance scheme 意外保险计划 S<UWv@`U"  
accident year basis 意外年度基准 9B?-&t  
accommodation 通融；贷款 gis
;)al  
accommodation bill 通融票据；空头票据 oA]rwaUX  
accommodation party 汇票代发人 .l$:0a  
account balance 帐户余额；帐户结余 oZ,_G,b^  
account book 帐簿 EN;s 8sC!  
account collected in advance 预收款项 V3<H8pL  
account current book 往来帐簿 K:(E"d;  
account of after-acquired property 事后取得的财产报告 TNkvdE-S  
account of defaulter 拖欠帐目 0*yD   
account payable 应付帐款 AS'%Md&I  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,v$Q:n|  
account receivable 应收帐款 0<#>LWaM_  
account receivable report 应收帐款报表 Bw25+l Px  
account statement 结单；帐单；会计财务报表 ZfP$6%;_  
account title 帐户名称；会计科目 6t F_u D  
accountant's report 会计师报告 rc`}QoB)R  
Accountant's Report Rules 会计师报告规则 1V:I}~\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 T1#r>3c\  
Accounting Arrangements 《会计安排》 7B{LRm6;Vu  
accounting basis 会计基础 pq$-s7#  
accounting by Official Receiver 破产管理署署长呈交的帐目 N`et]'_A}  
Accounting Circular 《会计通告》 |Q+:vb:  
accounting class 会计类别 v8f1o$R  
accounting date 记帐日期；会计结算日期 7 -#   
accounting for money 款项核算 Ra/Pk G
-7  
Accounting Officer 会计主任 h yK&)y?~  
accounting period 会计报告期；会计期 (5a:O (\r  
accounting policy 会计政策；会计方针 ,8G6q_ud  
accounting practice 会计惯例 ,=V9?  
accounting principle 会计准则 2mEvoWnJ  
accounting record 会计记录 Mqv[7.|  
accounting report 会计报告 )9i$ 1"a(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .C,D;T{  
Accounting Society of China 中国会计学会 ~sT1J|  
accounting statement 会计报表 1V.oR`&2E  
accounting system 会计制度；会计系统 @8*lqV2  
accounting transaction 会计事项；帐务交易 5XoM)  
accounting treatment 会计处理 +h08uo5c  
accounting year 会计年度 5.d[C/pRw  
accretion 增值；添加 we8aqEomr  
accrual 应计项目；应累算数目 "fu:hHq  
accrual basis 应计制；权责发生制 H)+QkQ
b}  
accrual basis accounting 应计制会计；权责发生制会计 Z7XFG&@6  
accrue 应累算；应计 @ Fkhida  
accrued benefit 应累算利益 VYjt/\Z  
accrued charges 应计费用 AVi&cvhs  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,&.$r/x|?  
accrued expenses 应累算费用 o$Ju\(Y$<+  
accrued interest payable 应付利息；应计未付利息 P dtL Cgd  
accrued interest receivable 应收利息；应计未收利息 VwOcWKD  
accrued right 累算权益 h:RP/0E  
accruing profit 应累算的利润 rCUGaf~  
accumulated fiscal reserve 累积财政储备 EpH_v`  
accumulated profit 累积利润；滚存溢利 e|N~tUVrrN  
accumulated reserve 累积储备 wJj:hA}  
accumulation of surplus income 累积收益盈余 u4j"U6"]M  
acquired assets 既得资产 s'|t2`K("  
acquisition 收购；购置；取得 *:"@
  
acquisition cost 购置成本 ALj~e#{;z  
acquisition expenses 购置费用 :V1j*)  
acquisition of 100% interest 收购全部股权 S5V:HRj{?  
acquisition of control 取得控制权 gxx#<=`  
acquisition of fixed assets 购置固定资产 +PS jBO4!  
acquisition of shell “买壳” Dxy^r*B  
acquisition price 收购价 -9::M}^2  
act of God 天灾 =f!clhO  
acting partner 执事合伙人
te
4=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 NSM7n= *nh  
active partner 积极参与的合伙人 1ktxG1"1  
active trading 交投活跃 Yt?]0i+  
actual circulation 实际流通 Wy%FF\D.Y  
actual cost 实际成本 Z&O6<=bg!  
actual expenditure 实际开支；实际支出 `Qjs{H  
actual income 实际入息；实际收入；实际收益 @fb"G4o`:  
actual market 现货市场 xHMFYt+0$G  
actual price 现货价；实际价格 ~Up{zRD"B  
actual profit 实际利润 L7hRFf-o  
actual quotation 实盘；实际价位；实际报价 C]p@7"l  
actual year basis 按实际年度计算 c]zFZJ6M  
actuals 实货 )+R n[MMp  
actuarial investigation 精算调查 |c^?tR<  
actuarial principle 精算原则 `BVmuUMm  
actuarial report 精算师报告 6tFi\,)E  
Actuarial Society of Hong Kong 香港精算学会 QFMAy>Gdn  
actuarial valuation 精算师估值 <z\
`Ma  
actuary 精算师 z:4_f:70  
ad referendum agreement 暂定协议；有待覆核的协定 G;$;$gM  
ad valorem duty 从价税；按值征税 e[16 7uU  
ad valorem duty system 从价税制 BM'!odR
v  
ad valorem fee 从价费 "F%JZO51  
ad valorem tariff 从价关税 k/D{&(F ~  
additional allowance 额外免税额 =J4|"z:  
additional amount for unexpired risk 未过期风险的额外款额 S'5Zy} +x  
additional assessable profit 补加应评税利润 :eSsqt9]9  
additional assessment 补加评税 2j}DI"|h  
additional commitment 额外承担 rlD!%gG2x  
additional commitment vote 额外承担拨款 MXa^g"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JJM<ywPGp  
additional dependent parent allowance 供养父母额外免税额 Px&_6}Y
Wy  
additional provision 额外拨款 X\/M(byn  
additional stamp duty 附加印花税 FF~r&h8H  
additional tax 补加税罚款；补加税款 !1fZ7a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;0Pv49q  
adjudged bankrupt 被裁定破产 Lm=;Y6'`N  
adjudicated bankrupt 裁定破产人 xhOoZ-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e"52'zAV-  
adjudication of bankruptcy 裁定破产；宣告破产 &iVdqr1,  
adjudication of insolvency 裁定无力偿还债务 ^:]$m;v]  
adjusted actual 经调整的实数；调整后的实数 g(WP  
adjusted current assets 经调整的流动资产；调整后的流动资产 #,u|*O:  
adjusted figure 经调整的数字；调整后的数额 [ r8 ZAS  
adjusted liabilities 经调整的负债；调整后的负债 {eV8h}KIl  
adjusted loss 经调整的亏损；调整后的亏损 KVJ, a  
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 Be=rBrI>  
adjusted profit 经调整的利润；调整后的利润 &'x~<rx  
adjusted surplus 经调整的盈余额；调整后的盈余额 ".tL+A[  
adjusted value 经调整的价值；调整后的价值 RGE(#   
adjustment 调整；修订；理算〔保险〕 EgU#r@
7I  
adjustment centre 调剂中心 18!y7 _cFT  
adjustment lag 调整过程的时间差距；调整时差 \?d3Pn5`  
adjustment mechanism 调整机制 dw3Hk$"h  
adjustment of loss 亏损调整 6:O<k2=2  
adjustment process 调整过程；调整程序 6oNcj_?7?q  
adjustment range 调整幅度 lOk8VlH<h  
administered exchange rate 受管制汇率 acR|X@\3