[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: J[/WBVFDf  
S^O9}<2g  
A share Ａ股；甲类股份 `}X3f#eO&  
abatement of tax 减税；减扣免税额 k1&9 bgI  
ABN AMRO Bank N.V. 荷兰银行 qx
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above-the-line expenditure 线上项目支出；经常预算支出 "*vrrY  
above-the-line receipt 线上项目收入；经常预算收入 ?v^NimcZ  
ABSA Asia Limited 南非联合亚洲有限公司 G e;67  
absolute change 绝对数值变更 {}$9 70y  
absolute expenditure 实际开支 4uF.kz-cg  
absolute guideline figure 绝对准则数字 NuZ2,<~9  
absolute interest 绝对权益 Z\ hcK:  
absolute order of discharge 绝对破产解除令 -^&=I3bp  
absolute profit margin 绝对利润幅度 SYJO3cY  
absolute value 实值；绝对值 "@ >6<(Ki  
absolutely vested interest 绝对既得权益 k 9i W1  
absorbed cost 已吸收成本；已分摊成本 .Fb#j+Lq  
absorption 吸收；分摊；合并 7_~ A*LM  
absorption rate 吸收率；摊配率；分摊率 reu[
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ACB Finance Limited 亚洲商业财务有限公司 A?R`~*Q5  
acceptable form of reciprocity 合理的互惠条件 @ 9/I^Zk  
acceptable rate 适当利率；适当汇率 v l"8Oi*r^  
acceptance agreement 承兑协议 4m*)("H  
acceptance for honour 参加承兑 s5~k]"{j  
acceptor 承兑人；接受人；受票人 v9(5HY  
acceptor for honour 参加承兑人 O|Uz)Y94  
accident insurance 意外保险 %QP[/
5vQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 /x3*oO1  
accident insurance scheme 意外保险计划 B{Q}^Mcxy  
accident year basis 意外年度基准 uq5?t  
accommodation 通融；贷款 ]4aPn  
accommodation bill 通融票据；空头票据 ^s~)"2 g  
accommodation party 汇票代发人 /HIyQW\Ki-  
account balance 帐户余额；帐户结余 7F<{ Qn  
account book 帐簿 IQ&PPC  
account collected in advance 预收款项 aH}/+Hu-  
account current book 往来帐簿 9xA4;)36  
account of after-acquired property 事后取得的财产报告 @O"7@%nu  
account of defaulter 拖欠帐目 >u=  
account payable 应付帐款 .W]k8N E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h'y"`k-  
account receivable 应收帐款 i6Z7
O)V  
account receivable report 应收帐款报表 P2n8HFi  
account statement 结单；帐单；会计财务报表 [?K>s>it  
account title 帐户名称；会计科目 ^0]0ss;##R  
accountant's report 会计师报告 sx?IIF
F  
Accountant's Report Rules 会计师报告规则 0 zW*J JxV  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8eqTA8$?  
Accounting Arrangements 《会计安排》 oh5'Isb$  
accounting basis 会计基础 t6Iy5)=zY  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~ QRjl  
Accounting Circular 《会计通告》 \,S|>CPQ  
accounting class 会计类别 -A#p22 D,5  
accounting date 记帐日期；会计结算日期 h@RpS8!Bi  
accounting for money 款项核算 @$ 7 GrT  
Accounting Officer 会计主任 kf@JEcKV  
accounting period 会计报告期；会计期 "Enb   
accounting policy 会计政策；会计方针 ("U<@~  
accounting practice 会计惯例 1!uBzO6/$  
accounting principle 会计准则 O Z ./suR)  
accounting record 会计记录 E{ /, b)  
accounting report 会计报告 suEK;Bk9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X>I3N?5  
Accounting Society of China 中国会计学会 lu P;P&  
accounting statement 会计报表 AJyNlQ  
accounting system 会计制度；会计系统 XG|N$~N+2  
accounting transaction 会计事项；帐务交易 E#
!N8fQ  
accounting treatment 会计处理 [!uzXVS3  
accounting year 会计年度 1Uup.(  
accretion 增值；添加 cWW?@_  
accrual 应计项目；应累算数目 izP)t  
accrual basis 应计制；权责发生制 oq7G=8gTp  
accrual basis accounting 应计制会计；权责发生制会计 |]-Zz7N)  
accrue 应累算；应计 97liSd  
accrued benefit 应累算利益 q7 PCMe  
accrued charges 应计费用 '0 Cp  
accrued cumulative preference share dividend 应累算的累积优先股股息 *)K\&h<{  
accrued expenses 应累算费用 Snk+Z
Q-  
accrued interest payable 应付利息；应计未付利息 bK:U:vpYm  
accrued interest receivable 应收利息；应计未收利息 ,rMDGZm?  
accrued right 累算权益 6Vnq|;W3Zv  
accruing profit 应累算的利润 W ^'|{9&m  
accumulated fiscal reserve 累积财政储备 pGD@R=8  
accumulated profit 累积利润；滚存溢利 evZcoH3~  
accumulated reserve 累积储备 40?RiwwD  
accumulation of surplus income 累积收益盈余 mx^Ga=: ?  
acquired assets 既得资产 a``|sn9  
acquisition 收购；购置；取得 !(lcUdBd  
acquisition cost 购置成本 SnE^\I^ O  
acquisition expenses 购置费用 ??F* Z"x  
acquisition of 100% interest 收购全部股权 z}E_wg  
acquisition of control 取得控制权 q-!H7o  
acquisition of fixed assets 购置固定资产 F85_Lz4  
acquisition of shell “买壳” f<8
Hvumw  
acquisition price 收购价 lcl|o3yQ  
act of God 天灾 v+LJx   
acting partner 执事合伙人 "
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active market 买卖活跃的市场；交投畅旺的市场；旺市 `X<B+:>v-  
active partner 积极参与的合伙人 W6<o y  
active trading 交投活跃 JP4DV=}L  
actual circulation 实际流通 * zp tbZ  
actual cost 实际成本 t5{P'v9J  
actual expenditure 实际开支；实际支出 ^;EhKG  
actual income 实际入息；实际收入；实际收益 Z:9Q~}x8  
actual market 现货市场 3en9TB  
actual price 现货价；实际价格 ;M?)-dpZ  
actual profit 实际利润 :)#;0o5  
actual quotation 实盘；实际价位；实际报价 @HS*%N"*  
actual year basis 按实际年度计算 5{'hsC  
actuals 实货 6qT@M0)i  
actuarial investigation 精算调查 B@F@,?K4%  
actuarial principle 精算原则 xFF!)k #  
actuarial report 精算师报告 ,4'gj0  
Actuarial Society of Hong Kong 香港精算学会 C6)Y ZC  
actuarial valuation 精算师估值 =Pv_,%  
actuary 精算师 hC2Fup1@  
ad referendum agreement 暂定协议；有待覆核的协定 ~xd?y*gk;  
ad valorem duty 从价税；按值征税 sqKx?r72  
ad valorem duty system 从价税制 {<yapBMw  
ad valorem fee 从价费 CY o m  
ad valorem tariff 从价关税 +Kk1[fh-  
additional allowance 额外免税额 -+"#G?g  
additional amount for unexpired risk 未过期风险的额外款额 &Ym):pc  
additional assessable profit 补加应评税利润 M FIb-*wT  
additional assessment 补加评税 I/7!5
Z*  
additional commitment 额外承担 G[KjK$.Ts?  
additional commitment vote 额外承担拨款 M5n
o4P<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iaL@- dg  
additional dependent parent allowance 供养父母额外免税额 8R*;8y_  
additional provision 额外拨款 1gHe$dzXk  
additional stamp duty 附加印花税 F;Q,cg M  
additional tax 补加税罚款；补加税款 _r-LX"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 D;YfQQr  
adjudged bankrupt 被裁定破产 m]jA(  
adjudicated bankrupt 裁定破产人 [|:{qQyD  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZeV@ X  
adjudication of bankruptcy 裁定破产；宣告破产 l\Ozy  
adjudication of insolvency 裁定无力偿还债务 ( e
Kgc  
adjusted actual 经调整的实数；调整后的实数 =2&\<Q_Fi  
adjusted current assets 经调整的流动资产；调整后的流动资产 /V,xSK9.&  
adjusted figure 经调整的数字；调整后的数额 NQqw|3  
adjusted liabilities 经调整的负债；调整后的负债 jf3Zy:*K  
adjusted loss 经调整的亏损；调整后的亏损 PIH\*2\/  
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 4|PWR_x  
adjusted profit 经调整的利润；调整后的利润 :^y!z1\2(7  
adjusted surplus 经调整的盈余额；调整后的盈余额 m4m-JD|v  
adjusted value 经调整的价值；调整后的价值 yv-R<c!'  
adjustment 调整；修订；理算〔保险〕 uq3pk3 )W9  
adjustment centre 调剂中心 Y|R=^ =d\  
adjustment lag 调整过程的时间差距；调整时差 &>qUT]w  
adjustment mechanism 调整机制 ExG(*[l  
adjustment of loss 亏损调整 OQumAj  
adjustment process 调整过程；调整程序 <);q,|eh2  
adjustment range 调整幅度 btg= # u  
administered exchange rate 受管制汇率 Gj?Zbl <