[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: Wa?; ^T  
{W##^
L~  
A share Ａ股；甲类股份 +*_5tWAc  
abatement of tax 减税；减扣免税额 ApjOj/  
ABN AMRO Bank N.V. 荷兰银行 DS<}@  
above-the-line expenditure 线上项目支出；经常预算支出 uPniLx\t:  
above-the-line receipt 线上项目收入；经常预算收入 {aM<{_v  
ABSA Asia Limited 南非联合亚洲有限公司 )Z %T27r,^  
absolute change 绝对数值变更 =~+DUMBT  
absolute expenditure 实际开支 t-LG }nv  
absolute guideline figure 绝对准则数字 MCdx?m3]  
absolute interest 绝对权益 7==f\%,  
absolute order of discharge 绝对破产解除令 VM0j`bs'K*  
absolute profit margin 绝对利润幅度 ~,2/JDVJ5-  
absolute value 实值；绝对值 iPrLwheb  
absolutely vested interest 绝对既得权益 mg,j
:,  
absorbed cost 已吸收成本；已分摊成本 D$JHs4  
absorption 吸收；分摊；合并 /x1MPP>fu
 
absorption rate 吸收率；摊配率；分摊率 z,|{fKtY}  
ACB Finance Limited 亚洲商业财务有限公司 Q3"}Hl2  
acceptable form of reciprocity 合理的互惠条件 sCu+Lg~f  
acceptable rate 适当利率；适当汇率 ?ByM[E$  
acceptance agreement 承兑协议 *OyHHq|>q  
acceptance for honour 参加承兑 %e@#uxm  
acceptor 承兑人；接受人；受票人 l{D' uI[&  
acceptor for honour 参加承兑人 )$,"u4  
accident insurance 意外保险 %E_b'[8  
Accident Insurance Association of Hong Kong 香港意外保险公会 3 zn W=  
accident insurance scheme 意外保险计划 'KPASfC  
accident year basis 意外年度基准 )*:`':_a  
accommodation 通融；贷款 9+keX{/c  
accommodation bill 通融票据；空头票据 mJM_2Ab  
accommodation party 汇票代发人 )IJQeC  
account balance 帐户余额；帐户结余 ]TaN{
"  
account book 帐簿 n>'Kp T9|  
account collected in advance 预收款项 \.g\Zib )  
account current book 往来帐簿  ;vb8G$  
account of after-acquired property 事后取得的财产报告 [g2;N,V#  
account of defaulter 拖欠帐目
^OErq&`u  
account payable 应付帐款 w/L `  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 C2{lf^9:&  
account receivable 应收帐款 #h@J=Ki  
account receivable report 应收帐款报表 \Y}3cE  
account statement 结单；帐单；会计财务报表 _wdG|{p
x  
account title 帐户名称；会计科目 XQ*eP?OS{  
accountant's report 会计师报告 P<K){V  
Accountant's Report Rules 会计师报告规则 n k2om$nN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 p7H3J?`w1+  
Accounting Arrangements 《会计安排》 u~)`&1{%  
accounting basis 会计基础 $mCarFV-T  
accounting by Official Receiver 破产管理署署长呈交的帐目 lKgKtQpi  
Accounting Circular 《会计通告》 w
K}\_2?  
accounting class 会计类别 b9XW9O`B  
accounting date 记帐日期；会计结算日期 ko^\HSXl  
accounting for money 款项核算 Ks\ NE=;5  
Accounting Officer 会计主任 {%#)5l
)  
accounting period 会计报告期；会计期 'L{8@gqi  
accounting policy 会计政策；会计方针 F"N60>>  
accounting practice 会计惯例 \qUKP"dr  
accounting principle 会计准则 |A8/FU2{  
accounting record 会计记录 lHV[Ln`\x  
accounting report 会计报告 {$ep7;'d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _Ob@`  
Accounting Society of China 中国会计学会 &[hLzlrg  
accounting statement 会计报表 %e@HZ"V  
accounting system 会计制度；会计系统 HD N9.5S  
accounting transaction 会计事项；帐务交易 {6oE0;2o'  
accounting treatment 会计处理 $
TI5vhQ  
accounting year 会计年度 3R&lqxhg  
accretion 增值；添加 #Eb5:;  
accrual 应计项目；应累算数目 [V 8{b{  
accrual basis 应计制；权责发生制 P+)DsZ0ig  
accrual basis accounting 应计制会计；权责发生制会计 !cGDy/|  
accrue 应累算；应计 z%/N!RLW  
accrued benefit 应累算利益 BIj=!!  
accrued charges 应计费用 "YB**Y   
accrued cumulative preference share dividend 应累算的累积优先股股息 b$eXFi/  
accrued expenses 应累算费用 )Af~B'OUd  
accrued interest payable 应付利息；应计未付利息 W0=O+0$^  
accrued interest receivable 应收利息；应计未收利息 X=C1/4wU  
accrued right 累算权益 Ssk}e=]  
accruing profit 应累算的利润 mE^o-9/   
accumulated fiscal reserve 累积财政储备 B(F,h+ajy  
accumulated profit 累积利润；滚存溢利 >><.3  
accumulated reserve 累积储备 dik9 >*"|o  
accumulation of surplus income 累积收益盈余 Z/ Tm)Xd
 
acquired assets 既得资产 wKH ::!  
acquisition 收购；购置；取得 c"n?'e  
acquisition cost 购置成本 |+$% kJR=  
acquisition expenses 购置费用 S1U@UC  
acquisition of 100% interest 收购全部股权 iKas/8   
acquisition of control 取得控制权 oBUxKisW  
acquisition of fixed assets 购置固定资产 ,TRTRb;  
acquisition of shell “买壳” 76vy5R(.  
acquisition price 收购价 Cg616hyut  
act of God 天灾 %_
UN<a  
acting partner 执事合伙人 0<TD/1wN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %AN/>\#p  
active partner 积极参与的合伙人 H'qG/@u-l  
active trading 交投活跃 hva2o`  
actual circulation 实际流通 S!{t6'8K  
actual cost 实际成本 eyp,y2Tz  
actual expenditure 实际开支；实际支出 M_LXg%  
actual income 实际入息；实际收入；实际收益 B>Wu;a.:L  
actual market 现货市场 6{qIU}!  
actual price 现货价；实际价格 R<x'l=,D(  
actual profit 实际利润 +ki{H}G21  
actual quotation 实盘；实际价位；实际报价 KQ[!o!%  
actual year basis 按实际年度计算 <[GYLN[0Q  
actuals 实货 ?6!]Nl1gr  
actuarial investigation 精算调查 {m`A!qcD|  
actuarial principle 精算原则 .qA{xbu  
actuarial report 精算师报告 GTv#nnC  
Actuarial Society of Hong Kong 香港精算学会 ?m
c%.Bt  
actuarial valuation 精算师估值 wDwH.~3!  
actuary 精算师 |;A/|F0-e  
ad referendum agreement 暂定协议；有待覆核的协定 S^Au#1e   
ad valorem duty 从价税；按值征税 3DaQo 0N  
ad valorem duty system 从价税制 i*eAdIi  
ad valorem fee 从价费 *6BThvg|&X  
ad valorem tariff 从价关税 )wVIb)`R>Y  
additional allowance 额外免税额 BGr.yEy  
additional amount for unexpired risk 未过期风险的额外款额 g=T/_  
additional assessable profit 补加应评税利润 FecktD=  
additional assessment 补加评税 W9oAjO NE  
additional commitment 额外承担 PIXL6  
additional commitment vote 额外承担拨款 gN {'UDg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~m*,mz  
additional dependent parent allowance 供养父母额外免税额 !6}O.Nu  
additional provision 额外拨款 vKoP|z=m  
additional stamp duty 附加印花税 71C42=AU  
additional tax 补加税罚款；补加税款 YwcPX`eg  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 D7 "p}PD>~  
adjudged bankrupt 被裁定破产 US{3pkr;I]  
adjudicated bankrupt 裁定破产人 LEECW_:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 abxDB  
adjudication of bankruptcy 裁定破产；宣告破产 #%@MGrsK  
adjudication of insolvency 裁定无力偿还债务 6Fy@s  
adjusted actual 经调整的实数；调整后的实数 $<p8TtI=YQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 nY $tp  
adjusted figure 经调整的数字；调整后的数额 w{ `|N$  
adjusted liabilities 经调整的负债；调整后的负债 Lhh;2r/?78  
adjusted loss 经调整的亏损；调整后的亏损 zhB">j8j  
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 ESb ]}c:  
adjusted profit 经调整的利润；调整后的利润 6D;^uM2N  
adjusted surplus 经调整的盈余额；调整后的盈余额 >"3>fche  
adjusted value 经调整的价值；调整后的价值 ^/Sh=4=G  
adjustment 调整；修订；理算〔保险〕 amQz^
^  
adjustment centre 调剂中心 0uCT+-  
adjustment lag 调整过程的时间差距；调整时差 nW?R"@Zm  
adjustment mechanism 调整机制 %]p6Kn/>  
adjustment of loss 亏损调整 buk=p-oi  
adjustment process 调整过程；调整程序 pUl8{YGS  
adjustment range 调整幅度 H(Ms^8Vs~:  
administered exchange rate 受管制汇率 +\#Fd