[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:
%>uGzQ61  
o_gpBaWD  
A share Ａ股；甲类股份 y@AKb  
abatement of tax 减税；减扣免税额 $}S5&  
ABN AMRO Bank N.V. 荷兰银行 VwoCRq*  
above-the-line expenditure 线上项目支出；经常预算支出 v&U'%1|  
above-the-line receipt 线上项目收入；经常预算收入 n%Xw6qV:  
ABSA Asia Limited 南非联合亚洲有限公司 Uq/(xh,t5  
absolute change 绝对数值变更 @T1/S&F=  
absolute expenditure 实际开支 YtNoYOB  
absolute guideline figure 绝对准则数字 *?gn@ 4Ly  
absolute interest 绝对权益 HLAYmXX"w  
absolute order of discharge 绝对破产解除令 _Bh-
*l?K>  
absolute profit margin 绝对利润幅度 \PzC:H  
absolute value 实值；绝对值 -9{}rE  
absolutely vested interest 绝对既得权益 :H<u@ %  
absorbed cost 已吸收成本；已分摊成本 ?Z]}G  
absorption 吸收；分摊；合并 fPHv|_XM>  
absorption rate 吸收率；摊配率；分摊率 ~?aq=T  
ACB Finance Limited 亚洲商业财务有限公司 4j)
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acceptable form of reciprocity 合理的互惠条件 3vOI=ar=L~  
acceptable rate 适当利率；适当汇率 )%C482GO-  
acceptance agreement 承兑协议 B[-%A!3 F  
acceptance for honour 参加承兑 L.15EXAB  
acceptor 承兑人；接受人；受票人 amGQ!$] %#  
acceptor for honour 参加承兑人 DB_ x  
accident insurance 意外保险 U;KH
F{Vm  
Accident Insurance Association of Hong Kong 香港意外保险公会 _3T*[s;H  
accident insurance scheme 意外保险计划 Xt'R@"H<V9  
accident year basis 意外年度基准 g4d5G=y  
accommodation 通融；贷款 7F3Hkvd[k  
accommodation bill 通融票据；空头票据 ~sAINV>A  
accommodation party 汇票代发人 f+s'.z %  
account balance 帐户余额；帐户结余 E[LXZ h  
account book 帐簿 l~&efAJ-$  
account collected in advance 预收款项 *E.{i   
account current book 往来帐簿 "[H9)aAj7  
account of after-acquired property 事后取得的财产报告 n<lU;  
account of defaulter 拖欠帐目 F& H~JJ  
account payable 应付帐款 gSu+]N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }tx~y-QQ  
account receivable 应收帐款
QE!cf@~n"  
account receivable report 应收帐款报表 (7}v}3/  
account statement 结单；帐单；会计财务报表 K]@^8e$(  
account title 帐户名称；会计科目 d"5:/Mo  
accountant's report 会计师报告 4ej$)AdW3  
Accountant's Report Rules 会计师报告规则 nH% /  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `X^4~6/q  
Accounting Arrangements 《会计安排》 Y*f7& '[  
accounting basis 会计基础 LjXtOF  
accounting by Official Receiver 破产管理署署长呈交的帐目 SNff  
Accounting Circular 《会计通告》 d2.eDEOsC  
accounting class 会计类别 `M4;aN  
accounting date 记帐日期；会计结算日期 4pq>R  
accounting for money 款项核算 V85a{OBm,8  
Accounting Officer 会计主任 fylW)W4C  
accounting period 会计报告期；会计期 $F G4wA  
accounting policy 会计政策；会计方针 vn0XXuquzC  
accounting practice 会计惯例 3=dGz^Zdv:  
accounting principle 会计准则 G~4^`[elB  
accounting record 会计记录 wC=IN  
accounting report 会计报告 ,)GCg@7B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jKI+-s  
Accounting Society of China 中国会计学会 9z_Gf]J~  
accounting statement 会计报表 ,3GM'e{hV  
accounting system 会计制度；会计系统 &r DOqj  
accounting transaction 会计事项；帐务交易 r-Z'  
accounting treatment 会计处理 Os@ofnC  
accounting year 会计年度 3QUe:8
 
accretion 增值；添加 a%(1#2^`q!  
accrual 应计项目；应累算数目 x6,S#p  
accrual basis 应计制；权责发生制 f#JLE+0Y  
accrual basis accounting 应计制会计；权责发生制会计 f 21w`Uk48  
accrue 应累算；应计 !h&hPY1  
accrued benefit 应累算利益 {Fb)Z"8]  
accrued charges 应计费用 Q1&: + 7%  
accrued cumulative preference share dividend 应累算的累积优先股股息 &R*d/~SU  
accrued expenses 应累算费用 S*#y 7YKI  
accrued interest payable 应付利息；应计未付利息 A2rr>  
accrued interest receivable 应收利息；应计未收利息 yo (&~r  
accrued right 累算权益 `2S{.s  
accruing profit 应累算的利润 4sZ^:h,1  
accumulated fiscal reserve 累积财政储备 R"O9~s6N  
accumulated profit 累积利润；滚存溢利 Ju+@ROZ  
accumulated reserve 累积储备 :?RK>}4|F  
accumulation of surplus income 累积收益盈余 e>z7?"N  
acquired assets 既得资产 X[Y!=e4z  
acquisition 收购；购置；取得 h.2!d0j]  
acquisition cost 购置成本 <,rjU
*"  
acquisition expenses 购置费用 3\mFK$#sr  
acquisition of 100% interest 收购全部股权 msY"Y*4  
acquisition of control 取得控制权 U}Xc@- \ ?  
acquisition of fixed assets 购置固定资产 8 
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acquisition of shell “买壳” Z[({; WtF  
acquisition price 收购价 E/s3@-/
 
act of God 天灾 Nb]qY>K  
acting partner 执事合伙人 XkdNWR0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sL&u%7>Re  
active partner 积极参与的合伙人 ZklidHL');  
active trading 交投活跃 y[r T5ed  
actual circulation 实际流通 k9R1E
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actual cost 实际成本 1Kc*MS  
actual expenditure 实际开支；实际支出 j*xens$ )  
actual income 实际入息；实际收入；实际收益 `+zr PpX  
actual market 现货市场 2EK \QWo  
actual price 现货价；实际价格 g_n=vO('X  
actual profit 实际利润 W Ua-hm2:  
actual quotation 实盘；实际价位；实际报价 o@pM??&x  
actual year basis 按实际年度计算 9wWjl}%  
actuals 实货 P"iqP|  
actuarial investigation 精算调查 (V=lK6WQm  
actuarial principle 精算原则 " *Ni/p$I  
actuarial report 精算师报告 ~s5Sk#.z5  
Actuarial Society of Hong Kong 香港精算学会 8o{ SU6pH  
actuarial valuation 精算师估值 *"e[au^8*b  
actuary 精算师 6#{= E@  
ad referendum agreement 暂定协议；有待覆核的协定 IRS^F;
)  
ad valorem duty 从价税；按值征税 ( I,V+v+{Y  
ad valorem duty system 从价税制 >T!n* -Zn  
ad valorem fee 从价费 >eUAHmXQ|  
ad valorem tariff 从价关税 >nr1|2  
additional allowance 额外免税额 i:[B#|%  
additional amount for unexpired risk 未过期风险的额外款额 K}Z'!+<U  
additional assessable profit 补加应评税利润 E-"Jgq\aC  
additional assessment 补加评税 9L&AbmIr  
additional commitment 额外承担 qx!IlO  
additional commitment vote 额外承担拨款 <#R7sco'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y|lP.N/  
additional dependent parent allowance 供养父母额外免税额 %5z88-\  
additional provision 额外拨款 5 !NPqka}.  
additional stamp duty 附加印花税 jg
Gn"}  
additional tax 补加税罚款；补加税款 *i$+i  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?tSY=DK\n  
adjudged bankrupt 被裁定破产 \h0e09& I  
adjudicated bankrupt 裁定破产人 :nXBw%0x  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 R/^ rh  
adjudication of bankruptcy 裁定破产；宣告破产 b?y1cxTT  
adjudication of insolvency 裁定无力偿还债务 vMC;5r6*d  
adjusted actual 经调整的实数；调整后的实数 xHL{3^  
adjusted current assets 经调整的流动资产；调整后的流动资产 @wa/p`gj5w  
adjusted figure 经调整的数字；调整后的数额 _D+
7w'8h  
adjusted liabilities 经调整的负债；调整后的负债 XM=`(e o  
adjusted loss 经调整的亏损；调整后的亏损 qK#* UR0%  
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 &<>A  
adjusted profit 经调整的利润；调整后的利润 U9k}y  
adjusted surplus 经调整的盈余额；调整后的盈余额 qBwqxxTc  
adjusted value 经调整的价值；调整后的价值 ]kKsGch  
adjustment 调整；修订；理算〔保险〕 a\MU5%}\  
adjustment centre 调剂中心 m[8#h(s*t  
adjustment lag 调整过程的时间差距；调整时差 em W#ZX  
adjustment mechanism 调整机制 Fvv6<
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adjustment of loss 亏损调整 "3>#
[o  
adjustment process 调整过程；调整程序 <QJmdcG  
adjustment range 调整幅度 '$U"R P^(  
administered exchange rate 受管制汇率 jgO{DNe(=