[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: V6Ie\+@.\  
AGkk|`  
A share Ａ股；甲类股份 o,(MB[|hQ  
abatement of tax 减税；减扣免税额 KW|X\1H  
ABN AMRO Bank N.V. 荷兰银行 ]}H;`H  
above-the-line expenditure 线上项目支出；经常预算支出 K0_/;a] |  
above-the-line receipt 线上项目收入；经常预算收入 6O8'T`F[  
ABSA Asia Limited 南非联合亚洲有限公司 lR_ 4iyqb  
absolute change 绝对数值变更 qwJe
eax  
absolute expenditure 实际开支 6=a($s!   
absolute guideline figure 绝对准则数字 FglCqO}  
absolute interest 绝对权益 ~.7r  
absolute order of discharge 绝对破产解除令 ?kvkkycI  
absolute profit margin 绝对利润幅度 H~JPsS;  
absolute value 实值；绝对值 ;|&Ak_I2G  
absolutely vested interest 绝对既得权益 fl>*>)6pm  
absorbed cost 已吸收成本；已分摊成本 rld4uy}m  
absorption 吸收；分摊；合并 )]~'zOE_  
absorption rate 吸收率；摊配率；分摊率 vk:@rOpl  
ACB Finance Limited 亚洲商业财务有限公司 =FUORj\O  
acceptable form of reciprocity 合理的互惠条件 }8J77[>/  
acceptable rate 适当利率；适当汇率 m~ :W$x1+  
acceptance agreement 承兑协议 hyv*+FV;  
acceptance for honour 参加承兑 ^;4nHH7z-,  
acceptor 承兑人；接受人；受票人 ;hU56lfZ)X  
acceptor for honour 参加承兑人 ,!U5;  
accident insurance 意外保险 a.QF`J4"'  
Accident Insurance Association of Hong Kong 香港意外保险公会 8t3@Hi  
accident insurance scheme 意外保险计划 L9[? qFp  
accident year basis 意外年度基准 z 3)pvX 5  
accommodation 通融；贷款 BtDi $d%'  
accommodation bill 通融票据；空头票据 os*QWSs  
accommodation party 汇票代发人 SOQm>\U'i  
account balance 帐户余额；帐户结余 C*Avu  
account book 帐簿 m@  b~  
account collected in advance 预收款项 `r;e\Cp  
account current book 往来帐簿 $$8xdv#  
account of after-acquired property 事后取得的财产报告 5\/h3i"I  
account of defaulter 拖欠帐目 K~8;wDN`b  
account payable 应付帐款 =+`I%>wc  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )>08{7  
account receivable 应收帐款 ;B>2oq  
account receivable report 应收帐款报表 e!wBNcG2  
account statement 结单；帐单；会计财务报表 O{hGh{y  
account title 帐户名称；会计科目 NMb`d0;(  
accountant's report 会计师报告 %toxZ}OP  
Accountant's Report Rules 会计师报告规则 2}:scag  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M?pu7wa  
Accounting Arrangements 《会计安排》 |u,2A1  
accounting basis 会计基础 6KP"F[8I  
accounting by Official Receiver 破产管理署署长呈交的帐目 AU@K5jwDwQ  
Accounting Circular 《会计通告》 TUzpln  
accounting class 会计类别 v`8dRVN  
accounting date 记帐日期；会计结算日期 c!"&E
\F  
accounting for money 款项核算 @(2DfrC  
Accounting Officer 会计主任 VKRj 1LXz  
accounting period 会计报告期；会计期 )P>Cxzs  
accounting policy 会计政策；会计方针 aR30wxW&)  
accounting practice 会计惯例 }l{r9ti  
accounting principle 会计准则 44axOk!G[/  
accounting record 会计记录 E ?(+v  
accounting report 会计报告 xh Sp<|X_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c`I`@Bed  
Accounting Society of China 中国会计学会 QZ(se   
accounting statement 会计报表 ]5b%r;_  
accounting system 会计制度；会计系统 \v.16obH  
accounting transaction 会计事项；帐务交易 |pk1pV |  
accounting treatment 会计处理 _
 h\wH;  
accounting year 会计年度 9Cbf[\J!bq  
accretion 增值；添加 o =)hUr  
accrual 应计项目；应累算数目 w8i"-SE  
accrual basis 应计制；权责发生制 [H$37Hx!  
accrual basis accounting 应计制会计；权责发生制会计 Z'iXuI49  
accrue 应累算；应计 Dn;6O  
accrued benefit 应累算利益 fnV^&`
BB  
accrued charges 应计费用 2lPj%i 5  
accrued cumulative preference share dividend 应累算的累积优先股股息 `h+ia/  
accrued expenses 应累算费用 qXO@FW]  
accrued interest payable 应付利息；应计未付利息 $8#zPJR&  
accrued interest receivable 应收利息；应计未收利息 Ht#5;c2/  
accrued right 累算权益 pcIJija:  
accruing profit 应累算的利润 6u^MfOc  
accumulated fiscal reserve 累积财政储备 xJ H]>#XJ  
accumulated profit 累积利润；滚存溢利 9qxB/5d_  
accumulated reserve 累积储备 E?san;Ku  
accumulation of surplus income 累积收益盈余  J5PXmL  
acquired assets 既得资产 g}nlb.b]{m  
acquisition 收购；购置；取得 f%ude@E3  
acquisition cost 购置成本 8+m;zvDSU  
acquisition expenses 购置费用 *ZP
$dQ  
acquisition of 100% interest 收购全部股权 @#[<5ld  
acquisition of control 取得控制权 I\J^@&
JE  
acquisition of fixed assets 购置固定资产 hhQLld4  
acquisition of shell “买壳” 1+6)0 OH{  
acquisition price 收购价 !_<zK:`-L  
act of God 天灾 V"=(I'X
 
acting partner 执事合伙人 /-BKdkBCpZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Y(QLlJ*)/  
active partner 积极参与的合伙人 &t1?=F,]  
active trading 交投活跃 #`R`!4  
actual circulation 实际流通 I_66q7U"0  
actual cost 实际成本 |f+|OZY  
actual expenditure 实际开支；实际支出  wc##'u  
actual income 实际入息；实际收入；实际收益 b,U"N-6  
actual market 现货市场 qzq_3^66  
actual price 现货价；实际价格 & yFS  
actual profit 实际利润 .: ~);9kj  
actual quotation 实盘；实际价位；实际报价 GZgu1YR
 
actual year basis 按实际年度计算 b z3&  
actuals 实货 3B|?{U~  
actuarial investigation 精算调查 8z\v|-%Z  
actuarial principle 精算原则 |E:q!4?0  
actuarial report 精算师报告 ;ew j  
Actuarial Society of Hong Kong 香港精算学会 KICy! "af  
actuarial valuation 精算师估值 CD|)TXy  
actuary 精算师 +R LHe]9&  
ad referendum agreement 暂定协议；有待覆核的协定 =ZdP0l+V=k  
ad valorem duty 从价税；按值征税 xW92ZuzSH  
ad valorem duty system 从价税制 D=*3Xd  
ad valorem fee 从价费 }T([gc7~  
ad valorem tariff 从价关税 !bEy~.  
additional allowance 额外免税额 Y>v(UU  
additional amount for unexpired risk 未过期风险的额外款额 ~Y=v@] 2/  
additional assessable profit 补加应评税利润 _?]E)i'RI  
additional assessment 补加评税 Ubtu?wRBW  
additional commitment 额外承担 D*!p8J8Ku  
additional commitment vote 额外承担拨款 Ak(_![Q:q\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -P"9KnsO  
additional dependent parent allowance 供养父母额外免税额 Uu
D s  
additional provision 额外拨款 LU$aCw5 B;  
additional stamp duty 附加印花税 Jv*[@ -.k  
additional tax 补加税罚款；补加税款 C>\0 "}iD  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .~J}80a/  
adjudged bankrupt 被裁定破产 x b`,9.a7  
adjudicated bankrupt 裁定破产人 |ymw
])L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o/Z  
adjudication of bankruptcy 裁定破产；宣告破产 J,@SSmJ`  
adjudication of insolvency 裁定无力偿还债务 05_aL` &eb  
adjusted actual 经调整的实数；调整后的实数 W$_}lE$  
adjusted current assets 经调整的流动资产；调整后的流动资产 )*!"6d)^  
adjusted figure 经调整的数字；调整后的数额 Q4;
eN w  
adjusted liabilities 经调整的负债；调整后的负债 NCm>iEeY  
adjusted loss 经调整的亏损；调整后的亏损 a%R'x]  
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 <_X`D4g]XO  
adjusted profit 经调整的利润；调整后的利润 3Yu1ZuIR  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~fL:pVp  
adjusted value 经调整的价值；调整后的价值 Gwl]sMJ  
adjustment 调整；修订；理算〔保险〕 C*O648yz[  
adjustment centre 调剂中心
/W4F(3oM  
adjustment lag 调整过程的时间差距；调整时差 or2BG&W  
adjustment mechanism 调整机制 3]Jl\<0  
adjustment of loss 亏损调整 +n#(QOz  
adjustment process 调整过程；调整程序 VK/@jrL+  
adjustment range 调整幅度 }6YD5?4  
administered exchange rate 受管制汇率 \1k(4MWd