[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: [;c#L J/y  
doG&qXw  
A share Ａ股；甲类股份 9khD7v   
abatement of tax 减税；减扣免税额 ;yH/GN#O  
ABN AMRO Bank N.V. 荷兰银行 X/ ?3ifP6I  
above-the-line expenditure 线上项目支出；经常预算支出 I` /'\cU9  
above-the-line receipt 线上项目收入；经常预算收入 L|v1=qNH4  
ABSA Asia Limited 南非联合亚洲有限公司 $Cte$jg{;  
absolute change 绝对数值变更 ifuVVFov  
absolute expenditure 实际开支 bY#>   
absolute guideline figure 绝对准则数字 ,#<"VU2bC  
absolute interest 绝对权益 F$)Ki(mq  
absolute order of discharge 绝对破产解除令 hF6EOCY6D  
absolute profit margin 绝对利润幅度 <jV_J+#  
absolute value 实值；绝对值 gX);/;9mm+  
absolutely vested interest 绝对既得权益 tvI~?\Y lj  
absorbed cost 已吸收成本；已分摊成本 $AoN,B>  
absorption 吸收；分摊；合并 B;^7Yu0,  
absorption rate 吸收率；摊配率；分摊率 #[IQmU23  
ACB Finance Limited 亚洲商业财务有限公司 S53[K/dZo  
acceptable form of reciprocity 合理的互惠条件 d"$ \fL  
acceptable rate 适当利率；适当汇率 V]IS(U(  
acceptance agreement 承兑协议 -BR&b2  
acceptance for honour 参加承兑 Fe:0nr9;  
acceptor 承兑人；接受人；受票人 JI(8{ f  
acceptor for honour 参加承兑人 >hHn{3y  
accident insurance 意外保险 8He^j5  
Accident Insurance Association of Hong Kong 香港意外保险公会 R7+k =DI  
accident insurance scheme 意外保险计划 --y.q~d  
accident year basis 意外年度基准 X|X6^}  
accommodation 通融；贷款 /z6NJ2jb  
accommodation bill 通融票据；空头票据 R(3V !ph  
accommodation party 汇票代发人 2Ui)'0  
account balance 帐户余额；帐户结余 w+ bMDp  
account book 帐簿 WnA]gyc  
account collected in advance 预收款项 +.
{_n(kU  
account current book 往来帐簿 FD[*mCGZ  
account of after-acquired property 事后取得的财产报告 zf#V89!]C"  
account of defaulter 拖欠帐目 pS9CtQqvgy  
account payable 应付帐款 EY':m_7W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /8lGP!z  
account receivable 应收帐款 \#  
account receivable report 应收帐款报表 87y$=eZ  
account statement 结单；帐单；会计财务报表 SI U"cO4  
account title 帐户名称；会计科目 DqbN=[!X~n  
accountant's report 会计师报告 @r'8<6hVO  
Accountant's Report Rules 会计师报告规则 8z\WyDz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e%#9
|/uP  
Accounting Arrangements 《会计安排》 anHP5gD  
accounting basis 会计基础 pz~AsF  
accounting by Official Receiver 破产管理署署长呈交的帐目 "@DCQ  
Accounting Circular 《会计通告》 o1QK@@}  
accounting class 会计类别 19h8p>Sx0  
accounting date 记帐日期；会计结算日期 Rax}r  
accounting for money 款项核算 oljl&tuQy  
Accounting Officer 会计主任 buq3t+0  
accounting period 会计报告期；会计期 S-g`rTx  
accounting policy 会计政策；会计方针 (yn!~El3  
accounting practice 会计惯例 IYb@@Jzo  
accounting principle 会计准则 XV]`?  
accounting record 会计记录 | \C{R  
accounting report 会计报告 qVx0VR1:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >cQ*qXI0  
Accounting Society of China 中国会计学会 =#SKN\4  
accounting statement 会计报表 "3W!p+W  
accounting system 会计制度；会计系统 %#Fd0L  
accounting transaction 会计事项；帐务交易 >DpnIWn  
accounting treatment 会计处理 e=QnGT*b5  
accounting year 会计年度 c"v#d9  
accretion 增值；添加 Q];+?Pu.  
accrual 应计项目；应累算数目 8}nA8J  
accrual basis 应计制；权责发生制 ^3F[^#"  
accrual basis accounting 应计制会计；权责发生制会计 &CG3_s<2  
accrue 应累算；应计 x4Y+?2  
accrued benefit 应累算利益 ySL 31%  
accrued charges 应计费用 S2w |\"  
accrued cumulative preference share dividend 应累算的累积优先股股息 vH9/}w2  
accrued expenses 应累算费用 >n{(2bcFs  
accrued interest payable 应付利息；应计未付利息 4L(axjMYU  
accrued interest receivable 应收利息；应计未收利息 M8Q-x
-7  
accrued right 累算权益 Atzp\oO  
accruing profit 应累算的利润 mN!>BqvN  
accumulated fiscal reserve 累积财政储备 %Hp
TQ   
accumulated profit 累积利润；滚存溢利 ;a*
i*{\Rm  
accumulated reserve 累积储备 <{JHFU`^  
accumulation of surplus income 累积收益盈余 <G/O!02  
acquired assets 既得资产 1)X%n)2pr  
acquisition 收购；购置；取得
^D ;X  
acquisition cost 购置成本 %DbL|;z1  
acquisition expenses 购置费用 Z ~:S0HDP  
acquisition of 100% interest 收购全部股权 &1{RuV
&t  
acquisition of control 取得控制权 Nj@k|_1
 
acquisition of fixed assets 购置固定资产 FU E/uh  
acquisition of shell “买壳” 1BmevEa)  
acquisition price 收购价 n'U*8ID  
act of God 天灾 25NZIal<  
acting partner 执事合伙人 80x %wCY`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 pdngM8n  
active partner 积极参与的合伙人 ]Jq1b210  
active trading 交投活跃 j|A *rzL8  
actual circulation 实际流通 s 'u6Ep/V  
actual cost 实际成本 JnlM0jc]`  
actual expenditure 实际开支；实际支出 t:9}~
%~  
actual income 实际入息；实际收入；实际收益 50F6jj  
actual market 现货市场 [>=D9I@~  
actual price 现货价；实际价格 kVCSFF*  
actual profit 实际利润 XT UxMdN  
actual quotation 实盘；实际价位；实际报价 cO.U*UTmX  
actual year basis 按实际年度计算 `_N8AA  
actuals 实货 MMN2X
xS  
actuarial investigation 精算调查 ={o>g'  
actuarial principle 精算原则 b54<1\&  
actuarial report 精算师报告 n{6XtIoYq  
Actuarial Society of Hong Kong 香港精算学会 ) ^'Q@W  
actuarial valuation 精算师估值 Zm> Q-7r9  
actuary 精算师 dP =1*  
ad referendum agreement 暂定协议；有待覆核的协定 Nq/,41  
ad valorem duty 从价税；按值征税 )!SVV~y  
ad valorem duty system 从价税制 5hUYxF20h8  
ad valorem fee 从价费 !k)}p_e  
ad valorem tariff 从价关税 BuCU_/H  
additional allowance 额外免税额 rbHrG<+7zO  
additional amount for unexpired risk 未过期风险的额外款额 vR pMZ)e  
additional assessable profit 补加应评税利润 MRwls@z=  
additional assessment 补加评税 O5CIK}A  
additional commitment 额外承担 x$Ko
|:-  
additional commitment vote 额外承担拨款 x}[/A;N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :bkACuaEn  
additional dependent parent allowance 供养父母额外免税额 3;zJ\a.+  
additional provision 额外拨款 sU^2I v\%  
additional stamp duty 附加印花税 rRRiqmq  
additional tax 补加税罚款；补加税款 <N}UwB&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 y\$
B9KX  
adjudged bankrupt 被裁定破产 Am'5|  
adjudicated bankrupt 裁定破产人 r /63  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S$HzuK\f  
adjudication of bankruptcy 裁定破产；宣告破产 MUh)  
adjudication of insolvency 裁定无力偿还债务 >9'G>~P~I=  
adjusted actual 经调整的实数；调整后的实数 I\&..e0l  
adjusted current assets 经调整的流动资产；调整后的流动资产 7L|w~l7R~  
adjusted figure 经调整的数字；调整后的数额 BC ]^BKP
 
adjusted liabilities 经调整的负债；调整后的负债 !@{_Qt1  
adjusted loss 经调整的亏损；调整后的亏损 =QHW>v  
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 #O6SEK|Z  
adjusted profit 经调整的利润；调整后的利润  kj~)#KDN  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^hv   
adjusted value 经调整的价值；调整后的价值 8>RGmue
 
adjustment 调整；修订；理算〔保险〕 ?7 e|gpQ|  
adjustment centre 调剂中心 B q+RFo  
adjustment lag 调整过程的时间差距；调整时差 VO] Jvf  
adjustment mechanism 调整机制 LzB)o\a  
adjustment of loss 亏损调整 iT1"Le/N  
adjustment process 调整过程；调整程序 $~`a,[e<  
adjustment range 调整幅度 ~Z! xS  
administered exchange rate 受管制汇率 I&l1b>