[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: `N}d}O8   
KVN"XqE4  
A share Ａ股；甲类股份 }#Doy{T  
abatement of tax 减税；减扣免税额 Zsj`F9*e  
ABN AMRO Bank N.V. 荷兰银行 ~EEs}i  
above-the-line expenditure 线上项目支出；经常预算支出 'Dath>Y=  
above-the-line receipt 线上项目收入；经常预算收入 a[sKE?  
ABSA Asia Limited 南非联合亚洲有限公司 ]!Ou e_-;  
absolute change 绝对数值变更 )T1iN(Z  
absolute expenditure 实际开支 s5&=Bsv  
absolute guideline figure 绝对准则数字 )MSZ2)(  
absolute interest 绝对权益 oZN'HT  
absolute order of discharge 绝对破产解除令 /aYpIMi9}  
absolute profit margin 绝对利润幅度 E)W@{?.o#  
absolute value 实值；绝对值 xzm@ v(  
absolutely vested interest 绝对既得权益 5dl,co{q  
absorbed cost 已吸收成本；已分摊成本 ?,)"~c$hZ  
absorption 吸收；分摊；合并 KxIyc7.  
absorption rate 吸收率；摊配率；分摊率 hi|!  
ACB Finance Limited 亚洲商业财务有限公司 n-J2/j  
acceptable form of reciprocity 合理的互惠条件 e)@3m.  
acceptable rate 适当利率；适当汇率 | kXm}K  
acceptance agreement 承兑协议 )&,{?$.  
acceptance for honour 参加承兑 8]bz( P#  
acceptor 承兑人；接受人；受票人 \S ."?!U  
acceptor for honour 参加承兑人 1$pb (OK  
accident insurance 意外保险 fPqr6OYz  
Accident Insurance Association of Hong Kong 香港意外保险公会 19t{|w<  
accident insurance scheme 意外保险计划 =sgdkAYwP  
accident year basis 意外年度基准 X
j@+{uvQB  
accommodation 通融；贷款 DMn4ll|  
accommodation bill 通融票据；空头票据 oehaQ#e  
accommodation party 汇票代发人 Zb_apjg[4  
account balance 帐户余额；帐户结余 Elb aFbr  
account book 帐簿 B{MaMf)  
account collected in advance 预收款项 n?xTkkr0  
account current book 往来帐簿 asVX82<  
account of after-acquired property 事后取得的财产报告 ^U@~+dw  
account of defaulter 拖欠帐目 HC*?DJ,  
account payable 应付帐款 3@<zg1.9-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !<<AzLVL  
account receivable 应收帐款 )C~9E 5E  
account receivable report 应收帐款报表 !wE}(0BTx  
account statement 结单；帐单；会计财务报表 mJ5H=&Z  
account title 帐户名称；会计科目 *if`/N-q(m  
accountant's report 会计师报告 :TalW~r|  
Accountant's Report Rules 会计师报告规则 wTc)S6%7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ny *i+4Mb  
Accounting Arrangements 《会计安排》 "rhYCZ B  
accounting basis 会计基础 33Az$GXFsq  
accounting by Official Receiver 破产管理署署长呈交的帐目 swcd&~9r  
Accounting Circular 《会计通告》 nZk+  
accounting class 会计类别 :"1| AJo)  
accounting date 记帐日期；会计结算日期 G~,:2 o3  
accounting for money 款项核算 5B4Ssrs5W~  
Accounting Officer 会计主任 .; Q:p*  
accounting period 会计报告期；会计期 F@YKFk+a  
accounting policy 会计政策；会计方针 pUYM}&dX  
accounting practice 会计惯例 eiVC"0-c}  
accounting principle 会计准则 viX +|A4gJ  
accounting record 会计记录 m Y,|J\w@  
accounting report 会计报告 7 8 f$6J q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }G VX>p  
Accounting Society of China 中国会计学会 P-`(0M7^  
accounting statement 会计报表 g}LAks  
accounting system 会计制度；会计系统 YJeyIYCs<  
accounting transaction 会计事项；帐务交易 r6Aneg7  
accounting treatment 会计处理 H`9Uf)  
accounting year 会计年度 w_tJ7pz8T  
accretion 增值；添加 D{8PQ2x>  
accrual 应计项目；应累算数目 tq1CwzRX  
accrual basis 应计制；权责发生制 #W>QY Tp  
accrual basis accounting 应计制会计；权责发生制会计 ULJmSe  
accrue 应累算；应计 /YAJbr  
accrued benefit 应累算利益 W/$Zvl  
accrued charges 应计费用 .B2]xfo"`  
accrued cumulative preference share dividend 应累算的累积优先股股息 CusF />  
accrued expenses 应累算费用 dt@P>rel  
accrued interest payable 应付利息；应计未付利息 q?qC  
accrued interest receivable 应收利息；应计未收利息 i%m"@7.kk  
accrued right 累算权益 W !w,f;  
accruing profit 应累算的利润 T;TA7{B  
accumulated fiscal reserve 累积财政储备 -VKS~{
  
accumulated profit 累积利润；滚存溢利 <7SpEVQ  
accumulated reserve 累积储备 }je,")
#W  
accumulation of surplus income 累积收益盈余 s#~GH6/  
acquired assets 既得资产 Hb} X-6N  
acquisition 收购；购置；取得 W!Hm~9fz  
acquisition cost 购置成本 Mips.Bx  
acquisition expenses 购置费用 v{zMO:3  
acquisition of 100% interest 收购全部股权 JxE53ev  
acquisition of control 取得控制权 l/TjQ*
 
acquisition of fixed assets 购置固定资产 ULrr=5&8  
acquisition of shell “买壳” &s Pq<lo  
acquisition price 收购价 nRL. ppUI  
act of God 天灾 M>9-=$ 7  
acting partner 执事合伙人 Un`^jw#_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ryF7  
active partner 积极参与的合伙人 7w,FX.=;cv  
active trading 交投活跃 F:@70(<w%  
actual circulation 实际流通 L37Y+C//  
actual cost 实际成本 ^k5ll=}  
actual expenditure 实际开支；实际支出 F'jWV5"*  
actual income 实际入息；实际收入；实际收益 poGc a1  
actual market 现货市场  CYYkzcc^  
actual price 现货价；实际价格 S#)Eom?V  
actual profit 实际利润 {^(ACS9mL  
actual quotation 实盘；实际价位；实际报价 dm0QcW4  
actual year basis 按实际年度计算 L pR''`2BT  
actuals 实货 \^
ghdU  
actuarial investigation 精算调查 2 rw%H  
actuarial principle 精算原则 qmO6,T-|  
actuarial report 精算师报告 7+X:LA~U  
Actuarial Society of Hong Kong 香港精算学会 FZ!`B]]le,  
actuarial valuation 精算师估值 |f~@8|MQP+  
actuary 精算师 Eskb9^A  
ad referendum agreement 暂定协议；有待覆核的协定 M@ed>.  
ad valorem duty 从价税；按值征税 06$!R/K  
ad valorem duty system 从价税制 hX`}Q4(k  
ad valorem fee 从价费 'smWLz}  
ad valorem tariff 从价关税 }*.0N;;C  
additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额 TIp:FW[  
additional assessable profit 补加应评税利润 fRg`UI4w}  
additional assessment 补加评税 ml\4xp,  
additional commitment 额外承担 Y3Vlp/"rB"  
additional commitment vote 额外承担拨款 b Q]/?cCYV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 a
fYc\-"  
additional dependent parent allowance 供养父母额外免税额 -S3MH1TZ  
additional provision 额外拨款 /pF`8
$  
additional stamp duty 附加印花税 D8 hr?:I9  
additional tax 补加税罚款；补加税款 O
'Js}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 sB;@>NY  
adjudged bankrupt 被裁定破产 CPNL 94x  
adjudicated bankrupt 裁定破产人 {?'fyEeg  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yAoe51h?  
adjudication of bankruptcy 裁定破产；宣告破产 I\Y
V des#  
adjudication of insolvency 裁定无力偿还债务 0eK*9S]  
adjusted actual 经调整的实数；调整后的实数 |V<h=D5W  
adjusted current assets 经调整的流动资产；调整后的流动资产 LX^u_Iu   
adjusted figure 经调整的数字；调整后的数额 ^f# FI&  
adjusted liabilities 经调整的负债；调整后的负债 &|/| ''A)  
adjusted loss 经调整的亏损；调整后的亏损 @)Ofi j  
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 ~gGZmTb  
adjusted profit 经调整的利润；调整后的利润 5nsq[Q`  
adjusted surplus 经调整的盈余额；调整后的盈余额 kF/9-[]$g,  
adjusted value 经调整的价值；调整后的价值 <=f}8a.R3  
adjustment 调整；修订；理算〔保险〕 FJasS8  
adjustment centre 调剂中心 zbq@pj)Qu  
adjustment lag 调整过程的时间差距；调整时差 Mn )@{
^  
adjustment mechanism 调整机制 lo[.&GD  
adjustment of loss 亏损调整 "~D]E7Q3y  
adjustment process 调整过程；调整程序 N^3N[l
D{  
adjustment range 调整幅度 ;qrB\j"  
administered exchange rate 受管制汇率 !Q#{o^{Y~