[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: 4z,n:>oH  
0zXF{5Up  
A share Ａ股；甲类股份 JPkI+0  
abatement of tax 减税；减扣免税额 incUa;  
ABN AMRO Bank N.V. 荷兰银行 CDWchY  
above-the-line expenditure 线上项目支出；经常预算支出 VRz9;=m  
above-the-line receipt 线上项目收入；经常预算收入 4"Pf0PD:  
ABSA Asia Limited 南非联合亚洲有限公司 !{ /AJb  
absolute change 绝对数值变更 'h;x>r  
absolute expenditure 实际开支 d7v
_>  
absolute guideline figure 绝对准则数字 @%[ VegT  
absolute interest 绝对权益 >Q|S#(c  
absolute order of discharge 绝对破产解除令 >FReGiK$T  
absolute profit margin 绝对利润幅度 i}Cy q  
absolute value 实值；绝对值 {_]<mwd  
absolutely vested interest 绝对既得权益 `6y\.6j  
absorbed cost 已吸收成本；已分摊成本 i,y7R?-K  
absorption 吸收；分摊；合并 >w|2 ~oK  
absorption rate 吸收率；摊配率；分摊率 jLreN#:9  
ACB Finance Limited 亚洲商业财务有限公司 %o#|zaK  
acceptable form of reciprocity 合理的互惠条件 f=nVK4Du Z  
acceptable rate 适当利率；适当汇率 r
r(UE  
acceptance agreement 承兑协议 G1/  
acceptance for honour 参加承兑 ?a` $Y>?h  
acceptor 承兑人；接受人；受票人 HH'5kE0;d  
acceptor for honour 参加承兑人 Z;J{&OJ3qM  
accident insurance 意外保险 rfhvdwwD  
Accident Insurance Association of Hong Kong 香港意外保险公会 d#
q8-  
accident insurance scheme 意外保险计划 3H@29TrJ+  
accident year basis 意外年度基准 f}+8m .g2  
accommodation 通融；贷款 |BA<> WE  
accommodation bill 通融票据；空头票据 3Uni{Z]Q)  
accommodation party 汇票代发人 |=ljN7]!  
account balance 帐户余额；帐户结余 ;.b^A  
account book 帐簿 $Z4IPs  
account collected in advance 预收款项 )n17}Qm`V  
account current book 往来帐簿 2f.4P]s`T  
account of after-acquired property 事后取得的财产报告 VHTr;(]hk  
account of defaulter 拖欠帐目 )`
90*  
account payable 应付帐款 w}``2djR'W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 '@eH)wh@m)  
account receivable 应收帐款 wM&W
R2  
account receivable report 应收帐款报表 Q)}z$h55  
account statement 结单；帐单；会计财务报表 1IV R4:a  
account title 帐户名称；会计科目 v(z2,?/4  
accountant's report 会计师报告 cY[qX/0~  
Accountant's Report Rules 会计师报告规则 ;U$EM+9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "\1QJ  
Accounting Arrangements 《会计安排》 BH`GUIk  
accounting basis 会计基础 O,?aVgY  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?FwjbG<  
Accounting Circular 《会计通告》 ^
l9NF  
accounting class 会计类别 \o{rw0w0  
accounting date 记帐日期；会计结算日期 /a:L"7z  
accounting for money 款项核算 ^Ts8nOGMh  
Accounting Officer 会计主任 dLy-J1h\  
accounting period 会计报告期；会计期 ex-W{k$  
accounting policy 会计政策；会计方针 rty&\u@}  
accounting practice 会计惯例 odC}RdN  
accounting principle 会计准则 Gu@Znh-D  
accounting record 会计记录 9EKc{1 z  
accounting report 会计报告 {aq}Q|?/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 MuQ'L=iJ  
Accounting Society of China 中国会计学会 ,]|*~dd>G  
accounting statement 会计报表 #~`]eM5`J  
accounting system 会计制度；会计系统 X3,+aL`  
accounting transaction 会计事项；帐务交易 Z7Xic5PI{4  
accounting treatment 会计处理 )m[dfeqd +  
accounting year 会计年度 y]TNjLpo$  
accretion 增值；添加 k>q}: J9V  
accrual 应计项目；应累算数目 XbKNH>  
accrual basis 应计制；权责发生制 S K7 b]J>  
accrual basis accounting 应计制会计；权责发生制会计 zV"oB9\9O  
accrue 应累算；应计 52d8EG C  
accrued benefit 应累算利益 mY !LGN  
accrued charges 应计费用 DX%D8atrr  
accrued cumulative preference share dividend 应累算的累积优先股股息 N(BCe\FV  
accrued expenses 应累算费用 [*AWCV  
accrued interest payable 应付利息；应计未付利息 g?d*cwtU  
accrued interest receivable 应收利息；应计未收利息 IYk^eG:;
 
accrued right 累算权益 #Do#e {=+  
accruing profit 应累算的利润 Ig M_l=  
accumulated fiscal reserve 累积财政储备 p$*;>YKO  
accumulated profit 累积利润；滚存溢利 k=):>}  
accumulated reserve 累积储备 N"q C-h  
accumulation of surplus income 累积收益盈余 #Bgq]6G2  
acquired assets 既得资产 hpOUz%  
acquisition 收购；购置；取得 s;4r)9Uvx  
acquisition cost 购置成本 FkJ
X)  
acquisition expenses 购置费用 K7N.gT*4  
acquisition of 100% interest 收购全部股权 A/#X r  
acquisition of control 取得控制权 #8[iqvE  
acquisition of fixed assets 购置固定资产 a#o6Nv  
acquisition of shell “买壳” /l@h[}g+d-  
acquisition price 收购价 [Y=X^"PF  
act of God 天灾 F_&bE@k  
acting partner 执事合伙人 I~.d/!
>Z
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 .a *^6TC.  
active partner 积极参与的合伙人 lTn~VsoRZ  
active trading 交投活跃 8x9$6HO  
actual circulation 实际流通 yL>wCD,L  
actual cost 实际成本 V9Gk``F<RZ  
actual expenditure 实际开支；实际支出 q=40l  
actual income 实际入息；实际收入；实际收益  ?Ok@1  
actual market 现货市场 Z2x%  
actual price 现货价；实际价格 3JR1If  
actual profit 实际利润 Nu%:7  
actual quotation 实盘；实际价位；实际报价 ST[+k  
actual year basis 按实际年度计算 +)gXU Vwd  
actuals 实货 9M$N>[og  
actuarial investigation 精算调查 t[-0/-4  
actuarial principle 精算原则 0{ ;[k  
actuarial report 精算师报告 ]9}T)Df'  
Actuarial Society of Hong Kong 香港精算学会 (ATCP#lF  
actuarial valuation 精算师估值 wuQ>|\Zs  
actuary 精算师 k;9"L90  
ad referendum agreement 暂定协议；有待覆核的协定 ^,M&PP6  
ad valorem duty 从价税；按值征税 )QvuoaJQ  
ad valorem duty system 从价税制 IAJYD/Y&?  
ad valorem fee 从价费 4/Bn9F  
ad valorem tariff 从价关税 _%$(D"^j  
additional allowance 额外免税额 VF<C#I  
additional amount for unexpired risk 未过期风险的额外款额 3]9twfF 'J  
additional assessable profit 补加应评税利润 _7M!b9oA  
additional assessment 补加评税 hIr $^%  
additional commitment 额外承担 Y/1,%8n  
additional commitment vote 额外承担拨款 V^U1o[`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |_P-  
additional dependent parent allowance 供养父母额外免税额 ]$vJK  
additional provision 额外拨款 #1C~i}J1  
additional stamp duty 附加印花税 ,t]qe  
additional tax 补加税罚款；补加税款 -MqWcB9&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 v8`)h<:W?  
adjudged bankrupt 被裁定破产 ]U,K]y[Bj  
adjudicated bankrupt 裁定破产人 l^IPN'O@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @}e'(ju%R  
adjudication of bankruptcy 裁定破产；宣告破产 P;dp>jL  
adjudication of insolvency 裁定无力偿还债务 Q&9%XF uM  
adjusted actual 经调整的实数；调整后的实数 g#ZuRL  
adjusted current assets 经调整的流动资产；调整后的流动资产 Z{w{bf1&A  
adjusted figure 经调整的数字；调整后的数额 ab=s+[r1  
adjusted liabilities 经调整的负债；调整后的负债 ;|hEXd?b  
adjusted loss 经调整的亏损；调整后的亏损 `>q|_w\e  
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 R "&(Ae?LR  
adjusted profit 经调整的利润；调整后的利润 Y)@PGxjz  
adjusted surplus 经调整的盈余额；调整后的盈余额
yO6 _Gq{  
adjusted value 经调整的价值；调整后的价值 v^lR]9;  
adjustment 调整；修订；理算〔保险〕 <}E^r_NvD  
adjustment centre 调剂中心 'ZHu=UT7_  
adjustment lag 调整过程的时间差距；调整时差 Y,bw:v X  
adjustment mechanism 调整机制 }bv0~}G4  
adjustment of loss 亏损调整 Qn7l-:`?  
adjustment process 调整过程；调整程序 LxGE<xj|V%  
adjustment range 调整幅度 !7g E  
administered exchange rate 受管制汇率 1@ j>2>i