[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: ie,{C  
Rq9gtx8,=  
A share Ａ股；甲类股份 S-H3UND"  
abatement of tax 减税；减扣免税额 M@K[i*e  
ABN AMRO Bank N.V. 荷兰银行 NAU<?q<)  
above-the-line expenditure 线上项目支出；经常预算支出 p~b$+8#+  
above-the-line receipt 线上项目收入；经常预算收入 Ii 8jY_  
ABSA Asia Limited 南非联合亚洲有限公司 Zk[#BUA  
absolute change 绝对数值变更 \'KzSkC8  
absolute expenditure 实际开支 ?c+;  
absolute guideline figure 绝对准则数字 6GN'rVr!Z  
absolute interest 绝对权益 QM]^@2rK2  
absolute order of discharge 绝对破产解除令 <>Im$N ai  
absolute profit margin 绝对利润幅度 'YeJGzsJp  
absolute value 实值；绝对值 q ^gEA5  
absolutely vested interest 绝对既得权益 b1OB'P8  
absorbed cost 已吸收成本；已分摊成本 YH>n{o;- ?  
absorption 吸收；分摊；合并 UGMdWq  
absorption rate 吸收率；摊配率；分摊率 O`=Uq0Vv  
ACB Finance Limited 亚洲商业财务有限公司 -5[GX
3h0  
acceptable form of reciprocity 合理的互惠条件 6\K)\  
acceptable rate 适当利率；适当汇率 #?*jdN:  
acceptance agreement 承兑协议 x'qgpG}?]  
acceptance for honour 参加承兑 ivq4/Y]-X  
acceptor 承兑人；接受人；受票人 ^n]s}t}csV  
acceptor for honour 参加承兑人 (`p(c;"*C!  
accident insurance 意外保险 >gE_?%a[  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ame %:K!t  
accident insurance scheme 意外保险计划 1}pR')YL[  
accident year basis 意外年度基准 Vh8uE  
accommodation 通融；贷款 [ZbK)L+_  
accommodation bill 通融票据；空头票据 -UVWs2W'$  
accommodation party 汇票代发人 ||4Dtg K  
account balance 帐户余额；帐户结余 7`}z7nk  
account book 帐簿 W#[!8d35$  
account collected in advance 预收款项 vn<S"  
account current book 往来帐簿 :]s] =q&]  
account of after-acquired property 事后取得的财产报告 )3AT=b  
account of defaulter 拖欠帐目 bqO"k t  
account payable 应付帐款 SD&[K 8-i2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 DbN'b(+  
account receivable 应收帐款 SXEiyy[7v  
account receivable report 应收帐款报表 EHZSM5hu  
account statement 结单；帐单；会计财务报表 % 8Z,t+'  
account title 帐户名称；会计科目 `{Jb{L@f  
accountant's report 会计师报告 ob{pQx7  
Accountant's Report Rules 会计师报告规则 bv/b<N@4?$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 D6u>[Z[T  
Accounting Arrangements 《会计安排》 hqPn~Tq  
accounting basis 会计基础 lu_Gr=#O  
accounting by Official Receiver 破产管理署署长呈交的帐目 DtZm|~)a  
Accounting Circular 《会计通告》 Pa}vmn1$  
accounting class 会计类别 v(iUo&Ge  
accounting date 记帐日期；会计结算日期 f#5JAR  
accounting for money 款项核算  Z-@}~#E  
Accounting Officer 会计主任 4B`Rz1QBy  
accounting period 会计报告期；会计期 Ie"R,,c   
accounting policy 会计政策；会计方针 {76!  
accounting practice 会计惯例 Sg-xm+iSDt  
accounting principle 会计准则 9K|lU:,  
accounting record 会计记录 ,k!a3"4+TJ  
accounting report 会计报告 nlW&(cH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jvQ"cs$.  
Accounting Society of China 中国会计学会 8GldVn.u  
accounting statement 会计报表 <Xx\F56zp  
accounting system 会计制度；会计系统 cy4'q?r  
accounting transaction 会计事项；帐务交易 kP$gl|  
accounting treatment 会计处理 Bv8C_-lV/  
accounting year 会计年度 p0K;m%  
accretion 增值；添加 ]B4mm__  
accrual 应计项目；应累算数目 i7V~LO:gq  
accrual basis 应计制；权责发生制 0K ?(xB  
accrual basis accounting 应计制会计；权责发生制会计 7VcVI? ?  
accrue 应累算；应计 Ef.4.iDJrR  
accrued benefit 应累算利益 \
]xYV}(FO  
accrued charges 应计费用 4Z}{hc\J  
accrued cumulative preference share dividend 应累算的累积优先股股息 M;qL)vf  
accrued expenses 应累算费用 : qRT9n$  
accrued interest payable 应付利息；应计未付利息 T;@>O^  
accrued interest receivable 应收利息；应计未收利息 Wi^rnr'Ss  
accrued right 累算权益 \aIy68rH,  
accruing profit 应累算的利润 }eM <A$J  
accumulated fiscal reserve 累积财政储备 p8l#=]\;  
accumulated profit 累积利润；滚存溢利 4-_lf(#i  
accumulated reserve 累积储备 x[UO1% _o-  
accumulation of surplus income 累积收益盈余
j_@3a)[NY  
acquired assets 既得资产 C4]%p
i  
acquisition 收购；购置；取得 *GP_ut%  
acquisition cost 购置成本  2p>SB/  
acquisition expenses 购置费用 -G#k/Rz6  
acquisition of 100% interest 收购全部股权 f)Q]{cb6  
acquisition of control 取得控制权 9 w1ONw8v  
acquisition of fixed assets 购置固定资产 /T[ICd2J  
acquisition of shell “买壳” 1 ],, Ar5  
acquisition price 收购价 acQNpT  
act of God 天灾 +f!,K  
acting partner 执事合伙人 b6&NzUt34V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D^55:\4(  
active partner 积极参与的合伙人 v&2@<I>  
active trading 交投活跃 mwH!:f  
actual circulation 实际流通 t<F]%8S  
actual cost 实际成本 }Xj_Y]T  
actual expenditure 实际开支；实际支出 *Ne&SXg  
actual income 实际入息；实际收入；实际收益
?i
2Wst  
actual market 现货市场 b
s EpET  
actual price 现货价；实际价格 Y>Hl0 $:=  
actual profit 实际利润 ><Z3<7K9  
actual quotation 实盘；实际价位；实际报价 ,$zlw\  
actual year basis 按实际年度计算
@jSb
MI  
actuals 实货 PlH`(n#  
actuarial investigation 精算调查 p''"E$B/(  
actuarial principle 精算原则 jUvA<r  
actuarial report 精算师报告 ,,%:vK+V  
Actuarial Society of Hong Kong 香港精算学会 #Jz&9I<OKx  
actuarial valuation 精算师估值 P<!$A  
actuary 精算师 /1~|jmi(  
ad referendum agreement 暂定协议；有待覆核的协定 9+ l3$  
ad valorem duty 从价税；按值征税 qlITQKGG  
ad valorem duty system 从价税制 Q4Fq=kTE  
ad valorem fee 从价费 wZ8 MhE  
ad valorem tariff 从价关税 aroVyUs3j  
additional allowance 额外免税额 YQV?S  
additional amount for unexpired risk 未过期风险的额外款额 D%UZ'bHN*  
additional assessable profit 补加应评税利润 68<Z\WP  
additional assessment 补加评税 \UqS -j|  
additional commitment 额外承担 4:&qTY)H  
additional commitment vote 额外承担拨款 F4E3c4 81  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U?mf^'RE  
additional dependent parent allowance 供养父母额外免税额 ITIj=!F*  
additional provision 额外拨款 L'XdX\5  
additional stamp duty 附加印花税 z<%g #bo  
additional tax 补加税罚款；补加税款 hr4ye`c j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cPsn] U  
adjudged bankrupt 被裁定破产 dMs||&|&  
adjudicated bankrupt 裁定破产人 @ Rx6 >52>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 q7f;ZK=f  
adjudication of bankruptcy 裁定破产；宣告破产  hMeqs+  
adjudication of insolvency 裁定无力偿还债务 _gm?FxV:  
adjusted actual 经调整的实数；调整后的实数 )HX:U0
 
adjusted current assets 经调整的流动资产；调整后的流动资产 )R8%'X;U  
adjusted figure 经调整的数字；调整后的数额 !\-4gr?`!  
adjusted liabilities 经调整的负债；调整后的负债 u}}9j&^Xa  
adjusted loss 经调整的亏损；调整后的亏损
guOSO@  
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 XQ3*  
adjusted profit 经调整的利润；调整后的利润 G/z\ ^Q  
adjusted surplus 经调整的盈余额；调整后的盈余额 >$naTSJq  
adjusted value 经调整的价值；调整后的价值 3<Z'F}lg  
adjustment 调整；修订；理算〔保险〕 /ggkb8<3  
adjustment centre 调剂中心 mw(c[.
*%  
adjustment lag 调整过程的时间差距；调整时差 f-3'D-{EKt  
adjustment mechanism 调整机制 jc&/}o$K  
adjustment of loss 亏损调整 n(1wdlEp  
adjustment process 调整过程；调整程序 twtkH~`"Q  
adjustment range 调整幅度 (#bp`Kih  
administered exchange rate 受管制汇率 }#OqU# q|