[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: YvG$2F|_)  
~N9k8eT  
A share Ａ股；甲类股份 qmpT G:+  
abatement of tax 减税；减扣免税额 *sp")h#Z  
ABN AMRO Bank N.V. 荷兰银行 ~H\P0G5GA  
above-the-line expenditure 线上项目支出；经常预算支出
-]KgLgJ  
above-the-line receipt 线上项目收入；经常预算收入 PYi<iSr  
ABSA Asia Limited 南非联合亚洲有限公司 7<70\6  
absolute change 绝对数值变更 Ma?uB8o+~  
absolute expenditure 实际开支 m %+'St|qr  
absolute guideline figure 绝对准则数字 J ##a;6@  
absolute interest 绝对权益 hO> q|+mC  
absolute order of discharge 绝对破产解除令 WVQHb3Pe0  
absolute profit margin 绝对利润幅度 do^=Oq07$  
absolute value 实值；绝对值 'g<{l&u  
absolutely vested interest 绝对既得权益 <k1muSe  
absorbed cost 已吸收成本；已分摊成本 'uz o[>p  
absorption 吸收；分摊；合并 k2->Z);X  
absorption rate 吸收率；摊配率；分摊率 +~F>:v?Rh  
ACB Finance Limited 亚洲商业财务有限公司 OF1^_s;  
acceptable form of reciprocity 合理的互惠条件 ;FwUUKj  
acceptable rate 适当利率；适当汇率 1H">Rb30@  
acceptance agreement 承兑协议 + rB3\R"d  
acceptance for honour 参加承兑 9mtndTT 5u  
acceptor 承兑人；接受人；受票人 x!S}Y"  
acceptor for honour 参加承兑人 6E_~8oEl  
accident insurance 意外保险 gF9GU5T:  
Accident Insurance Association of Hong Kong 香港意外保险公会 =
4x6v<  
accident insurance scheme 意外保险计划 _0naqa!JyH  
accident year basis 意外年度基准 ? -&k?I  
accommodation 通融；贷款 ysp,:)-%G@  
accommodation bill 通融票据；空头票据 ^WWr8-  
accommodation party 汇票代发人 k:/Z6TLk3  
account balance 帐户余额；帐户结余 8}[<3K%*g  
account book 帐簿 x^[0UA]S9  
account collected in advance 预收款项 zuMz6#aCC8  
account current book 往来帐簿 >nehyo:#  
account of after-acquired property 事后取得的财产报告 se3EI1
e  
account of defaulter 拖欠帐目 W1o6Sh8v(  
account payable 应付帐款 BHz_1+d  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 '9vsv\A&  
account receivable 应收帐款 &
9v8  
account receivable report 应收帐款报表 ;gHcDnH)  
account statement 结单；帐单；会计财务报表 r!{i2I|  
account title 帐户名称；会计科目 7{"F%`7L  
accountant's report 会计师报告 oVUsI,8  
Accountant's Report Rules 会计师报告规则 CPsl/.$tC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :L:] 3L  
Accounting Arrangements 《会计安排》 1A;,"8kBd  
accounting basis 会计基础 _,F\%}  
accounting by Official Receiver 破产管理署署长呈交的帐目 l8Yr]oNkz  
Accounting Circular 《会计通告》 V=1yg24B<  
accounting class 会计类别 'YN:c
r,V  
accounting date 记帐日期；会计结算日期 5't
9/8i  
accounting for money 款项核算 xV`)?hEXFh  
Accounting Officer 会计主任 (u8OTq@  
accounting period 会计报告期；会计期 y4n~gTo(?  
accounting policy 会计政策；会计方针 !:vQg+S  
accounting practice 会计惯例 k=Wt 57jt  
accounting principle 会计准则 * kL> 9  
accounting record 会计记录 =<M>fJ )  
accounting report 会计报告 b<r*EY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pR*3Q@Ng  
Accounting Society of China 中国会计学会 01aw+o  
accounting statement 会计报表 6>)KiigZ\  
accounting system 会计制度；会计系统 |Cfo(]>G  
accounting transaction 会计事项；帐务交易 $WE_aNfja  
accounting treatment 会计处理 2,|@a\H  
accounting year 会计年度 ]=|iO~WN  
accretion 增值；添加 02^\np  
accrual 应计项目；应累算数目 `yhc,5M  
accrual basis 应计制；权责发生制 Cx) N;x  
accrual basis accounting 应计制会计；权责发生制会计 JqN$B\J,  
accrue 应累算；应计 CpgaQG^  
accrued benefit 应累算利益 ^^
xzaF  
accrued charges 应计费用 F')E)tV  
accrued cumulative preference share dividend 应累算的累积优先股股息 I2z7}*<u  
accrued expenses 应累算费用 H?ue!5R#L  
accrued interest payable 应付利息；应计未付利息 sdewz(xskj  
accrued interest receivable 应收利息；应计未收利息 ``Um$i~e%  
accrued right 累算权益 zZ<~yi3A9  
accruing profit 应累算的利润 *:l$ud  
accumulated fiscal reserve 累积财政储备 Y8mv[+Z  
accumulated profit 累积利润；滚存溢利 Frhm4H%,_R  
accumulated reserve 累积储备 [ifQLsHA  
accumulation of surplus income 累积收益盈余 3U?^49bJ  
acquired assets 既得资产 -42 U  
acquisition 收购；购置；取得 Df1eHa5-7  
acquisition cost 购置成本 9 771D  
acquisition expenses 购置费用 hB:+_[=Kj.  
acquisition of 100% interest 收购全部股权 (ke<^sv7!  
acquisition of control 取得控制权 ,b+Hy`t  
acquisition of fixed assets 购置固定资产 iIo>]\Pw  
acquisition of shell “买壳” 2NL|_W/  
acquisition price 收购价 w'5W L  
act of God 天灾 9I|Q`j?p`  
acting partner 执事合伙人 QX-M'ur99  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .= 8Es#  
active partner 积极参与的合伙人 b\t@vMJ  
active trading 交投活跃 PO2]x:  
actual circulation 实际流通 xJvalb  
actual cost 实际成本 P_@ty~u  
actual expenditure 实际开支；实际支出 O_
SM!!,  
actual income 实际入息；实际收入；实际收益 Dt]FmU  
actual market 现货市场 8HSGOs =8  
actual price 现货价；实际价格 P6tJo{l8w  
actual profit 实际利润 =\<!kJ\yH  
actual quotation 实盘；实际价位；实际报价 4T<dI6I0  
actual year basis 按实际年度计算 y2C/DyuAY|  
actuals 实货 ht5:kt`F  
actuarial investigation 精算调查 XoiZ"zE  
actuarial principle 精算原则 }M \G  
actuarial report 精算师报告 ;Y &2G'  
Actuarial Society of Hong Kong 香港精算学会 AWmJm)  
actuarial valuation 精算师估值 pq5bK0NQ  
actuary 精算师 JnH5v(/  
ad referendum agreement 暂定协议；有待覆核的协定 E~Y%x/oX  
ad valorem duty 从价税；按值征税 stCFLYox  
ad valorem duty system 从价税制 Qnp.Na[JV  
ad valorem fee 从价费 t2%gS" [  
ad valorem tariff 从价关税 'VY\ut  
additional allowance 额外免税额 O{G $]
FtF  
additional amount for unexpired risk 未过期风险的额外款额 N<lf,zGw  
additional assessable profit 补加应评税利润 ,Hsu;I~  
additional assessment 补加评税 A'? W5~F  
additional commitment 额外承担 OoAZ t  
additional commitment vote 额外承担拨款 tbi(e49S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dU"C=c(w\  
additional dependent parent allowance 供养父母额外免税额 (pQ$<c  
additional provision 额外拨款 'nqVcN gb  
additional stamp duty 附加印花税 ]h&?^
L<.  
additional tax 补加税罚款；补加税款 \cq.M/p  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 yz=6 V%  
adjudged bankrupt 被裁定破产 Jbz>j\  
adjudicated bankrupt 裁定破产人 gq?~*4H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k Nw3Qr  
adjudication of bankruptcy 裁定破产；宣告破产 !]WC~#|{B  
adjudication of insolvency 裁定无力偿还债务 mZ t:  
adjusted actual 经调整的实数；调整后的实数 QnDLSMx)  
adjusted current assets 经调整的流动资产；调整后的流动资产 c\eT`.ENk  
adjusted figure 经调整的数字；调整后的数额 qS2]|7q?Tc  
adjusted liabilities 经调整的负债；调整后的负债 `?Xt ,  
adjusted loss 经调整的亏损；调整后的亏损 4=n%<U`Z/  
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 C}mWX7<Z.  
adjusted profit 经调整的利润；调整后的利润 e?b<-rL   
adjusted surplus 经调整的盈余额；调整后的盈余额 Z{.L_]$I  
adjusted value 经调整的价值；调整后的价值 D61e  
adjustment 调整；修订；理算〔保险〕 z0&I>P
G^  
adjustment centre 调剂中心 \A3yM{G~+  
adjustment lag 调整过程的时间差距；调整时差 ,k3aeM~`%w  
adjustment mechanism 调整机制 zzBqb\Ky  
adjustment of loss 亏损调整 &28n1  
adjustment process 调整过程；调整程序 FUTDR-q O  
adjustment range 调整幅度 O0<GFL$)&  
administered exchange rate 受管制汇率 +^.Q%b0Xx