[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: nFfCw%T?  
Qsntf.fT  
A share Ａ股；甲类股份 $CmX &%L=  
abatement of tax 减税；减扣免税额 @g75T`N  
ABN AMRO Bank N.V. 荷兰银行 O&,O:b:@  
above-the-line expenditure 线上项目支出；经常预算支出 3\KII9  
above-the-line receipt 线上项目收入；经常预算收入 (J*w./  
ABSA Asia Limited 南非联合亚洲有限公司 \u]CD}/  
absolute change 绝对数值变更 t%U[\\ic  
absolute expenditure 实际开支 ;-?ZI$  
absolute guideline figure 绝对准则数字 DVhTb  
absolute interest 绝对权益 s3-ktZ@  
absolute order of discharge 绝对破产解除令 z}1 xy+  
absolute profit margin 绝对利润幅度 pIu H*4Vz  
absolute value 实值；绝对值 5b#6 Y
 
absolutely vested interest 绝对既得权益 8sIrG  
absorbed cost 已吸收成本；已分摊成本 eh(Q^E;*  
absorption 吸收；分摊；合并 Z) Xs;7  
absorption rate 吸收率；摊配率；分摊率 16QbB;  
ACB Finance Limited 亚洲商业财务有限公司 Q==v!"Gi|  
acceptable form of reciprocity 合理的互惠条件 <} yp  
acceptable rate 适当利率；适当汇率 r.W,-%=bL  
acceptance agreement 承兑协议 $a^isd4  
acceptance for honour 参加承兑 r%l%yCH  
acceptor 承兑人；接受人；受票人 ;x-H$OZX  
acceptor for honour 参加承兑人 Zva  
accident insurance 意外保险 ^ 6.lb\  
Accident Insurance Association of Hong Kong 香港意外保险公会 >C3NtGvy  
accident insurance scheme 意外保险计划 ZCBPO~&hO'  
accident year basis 意外年度基准 )_v\{N  
accommodation 通融；贷款 P=^#%7J/l  
accommodation bill 通融票据；空头票据 -k&{nD|  
accommodation party 汇票代发人 (s"iC:D6U  
account balance 帐户余额；帐户结余 ch>Vv"G>  
account book 帐簿 yvz?4m"_yB  
account collected in advance 预收款项 #jZ@l3  
account current book 往来帐簿 JT|u;Z*n  
account of after-acquired property 事后取得的财产报告 A*;?U2  
account of defaulter 拖欠帐目 3%R{"Q"  
account payable 应付帐款 :B=8_M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wm=RD9 8  
account receivable 应收帐款 `x} Dk<HF  
account receivable report 应收帐款报表 N\q)LM !M  
account statement 结单；帐单；会计财务报表 tKZ&1
E  
account title 帐户名称；会计科目  gt_XAH  
accountant's report 会计师报告 y?#9>S >:\  
Accountant's Report Rules 会计师报告规则 S9p?*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'e]HP-Y <  
Accounting Arrangements 《会计安排》 0zbLc%  
accounting basis 会计基础 jJVT_8J  
accounting by Official Receiver 破产管理署署长呈交的帐目 xHB/]Vd-  
Accounting Circular 《会计通告》 '_qQrP#  
accounting class 会计类别 Taf n:Nw}  
accounting date 记帐日期；会计结算日期
8lOI\-  
accounting for money 款项核算 /zG+]  
Accounting Officer 会计主任 j/9WOIfa  
accounting period 会计报告期；会计期 sS2_-X[_  
accounting policy 会计政策；会计方针 &Vt2be*  
accounting practice 会计惯例 Y}LLOj@L  
accounting principle 会计准则 @Y UY9+D&  
accounting record 会计记录 a*Ss -y  
accounting report 会计报告 X0WNpt&h  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5g``30:o  
Accounting Society of China 中国会计学会 / Mod=/e  
accounting statement 会计报表 \Mb(6~nC  
accounting system 会计制度；会计系统 gF[6c`-s  
accounting transaction 会计事项；帐务交易 jJ aV  
accounting treatment 会计处理 CV&zi6  
accounting year 会计年度 x_==Ss  
accretion 增值；添加 QqtC`H\  
accrual 应计项目；应累算数目 Xsd$*F@<  
accrual basis 应计制；权责发生制 FaFp_P?  
accrual basis accounting 应计制会计；权责发生制会计 :N@U[Wx0A  
accrue 应累算；应计 tAqA^f*{  
accrued benefit 应累算利益 # JA}LA"l  
accrued charges 应计费用 (=1q!c`  
accrued cumulative preference share dividend 应累算的累积优先股股息 \=!H2M  
accrued expenses 应累算费用 -J,Q;tj   
accrued interest payable 应付利息；应计未付利息 r C_d$Jv  
accrued interest receivable 应收利息；应计未收利息 M8';%=@  
accrued right 累算权益 MO[kr2T  
accruing profit 应累算的利润 }:`5,b%Y_  
accumulated fiscal reserve 累积财政储备 ljPq2v ]  
accumulated profit 累积利润；滚存溢利 vv+D*e&<  
accumulated reserve 累积储备 o+<29o  
accumulation of surplus income 累积收益盈余 [pii  
acquired assets 既得资产 jfUJ37zNZr  
acquisition 收购；购置；取得 =m}TU)4.  
acquisition cost 购置成本 Lt1U+o[ot  
acquisition expenses 购置费用 -bypuMQ-p  
acquisition of 100% interest 收购全部股权 ITyzs4"VV  
acquisition of control 取得控制权 ;XG]Q<S\  
acquisition of fixed assets 购置固定资产 ] cIu|bRO  
acquisition of shell “买壳” P##Z[$IJ3  
acquisition price 收购价 ^7uX$  
act of God 天灾 mD7}
t  
acting partner 执事合伙人 (w +%=z"M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (ZV;$N-t  
active partner 积极参与的合伙人 y%4 Gp  
active trading 交投活跃 -!cIesK;<  
actual circulation 实际流通 p8=|5.  
actual cost 实际成本 pOMgEEhfS  
actual expenditure 实际开支；实际支出 n)#Lh 7X"  
actual income 实际入息；实际收入；实际收益 .Y1bY:=  
actual market 现货市场 14H'!$  
actual price 现货价；实际价格 nfX12y_SXL  
actual profit 实际利润 rvic%bsk  
actual quotation 实盘；实际价位；实际报价 \c{R <Hh  
actual year basis 按实际年度计算 6lsL^]7  
actuals 实货 yRC3 .[  
actuarial investigation 精算调查 %e{(twp  
actuarial principle 精算原则 {I{3(M#"  
actuarial report 精算师报告 #{x5L^v>]  
Actuarial Society of Hong Kong 香港精算学会 [Tb\woU  
actuarial valuation 精算师估值 I}+;ME|<2  
actuary 精算师 JSgpb?(  
ad referendum agreement 暂定协议；有待覆核的协定 LeSHRoD  
ad valorem duty 从价税；按值征税 66Gx.tE  
ad valorem duty system 从价税制 ^agj4$  
ad valorem fee 从价费 IIxJ qGN:  
ad valorem tariff 从价关税 xuU x4,Z  
additional allowance 额外免税额 > \3ah4"o  
additional amount for unexpired risk 未过期风险的额外款额 QH~Jy*\+PX  
additional assessable profit 补加应评税利润 Uky9zGa  
additional assessment 补加评税 Ky kSFB  
additional commitment 额外承担 "jR]MZ  
additional commitment vote 额外承担拨款 ]#zZWg zv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mV?&%>*(f  
additional dependent parent allowance 供养父母额外免税额 |SQ|qbe=  
additional provision 额外拨款 V^n0GJNo  
additional stamp duty 附加印花税 }c% pH{HI  
additional tax 补加税罚款；补加税款 ,r=re!QI7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FLZSK:3B]  
adjudged bankrupt 被裁定破产 T%(C-Quh  
adjudicated bankrupt 裁定破产人 QU T"z'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /L&M,OUcr.  
adjudication of bankruptcy 裁定破产；宣告破产 
Hx %$X  
adjudication of insolvency 裁定无力偿还债务 ES}. xZ#~  
adjusted actual 经调整的实数；调整后的实数 NZk&JND  
adjusted current assets 经调整的流动资产；调整后的流动资产 )K
Y:m |Z  
adjusted figure 经调整的数字；调整后的数额 m'x;,xfY&F  
adjusted liabilities 经调整的负债；调整后的负债 q8xd*--#  
adjusted loss 经调整的亏损；调整后的亏损 g n ?YF`  
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 .!RavEg+  
adjusted profit 经调整的利润；调整后的利润 *Qkc[XHqy  
adjusted surplus 经调整的盈余额；调整后的盈余额 8>NwCjN  
adjusted value 经调整的价值；调整后的价值 5mgHlsDzu  
adjustment 调整；修订；理算〔保险〕 exDkq0u]  
adjustment centre 调剂中心 i#W*'  
adjustment lag 调整过程的时间差距；调整时差 lb~E0U`\E`  
adjustment mechanism 调整机制 6 |!NLwa  
adjustment of loss 亏损调整 ;YyXT"6/p  
adjustment process 调整过程；调整程序 cp6WMHLj   
adjustment range 调整幅度 VWi2(@R^  
administered exchange rate 受管制汇率 p SfYu=#f