[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: BTd'bD~EA  
eIqj7UY_  
A share Ａ股；甲类股份 !^ "hYp`  
abatement of tax 减税；减扣免税额 A<.Q&4jb  
ABN AMRO Bank N.V. 荷兰银行 %W&=]&L  
above-the-line expenditure 线上项目支出；经常预算支出 m/6oQ  
above-the-line receipt 线上项目收入；经常预算收入 HZK0Ldf  
ABSA Asia Limited 南非联合亚洲有限公司 Cq(Xa-  
absolute change 绝对数值变更 1@nR.v"$  
absolute expenditure 实际开支 TyBNRnkt  
absolute guideline figure 绝对准则数字 J0=`n(48B  
absolute interest 绝对权益 hCxL4LrF  
absolute order of discharge 绝对破产解除令 +j@|D@z  
absolute profit margin 绝对利润幅度 Aoo'i  
absolute value 实值；绝对值 jZ{ S{"j  
absolutely vested interest 绝对既得权益 Gg .w-&  
absorbed cost 已吸收成本；已分摊成本 )7i?8XiSZF  
absorption 吸收；分摊；合并 dl":?D4H  
absorption rate 吸收率；摊配率；分摊率 $Jr`4s  
ACB Finance Limited 亚洲商业财务有限公司 zA"D0fr  
acceptable form of reciprocity 合理的互惠条件 /p%K[)T(  
acceptable rate 适当利率；适当汇率 ~AE034_N  
acceptance agreement 承兑协议 rf`Br\g8  
acceptance for honour 参加承兑 =AKW(v  
acceptor 承兑人；接受人；受票人 quKD\hL$  
acceptor for honour 参加承兑人 @`
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accident insurance 意外保险 %~W }262  
Accident Insurance Association of Hong Kong 香港意外保险公会 X ]a>  
accident insurance scheme 意外保险计划 1I@4xC #X  
accident year basis 意外年度基准 e:,.-Kvzp`  
accommodation 通融；贷款 ?D\%ZXo  
accommodation bill 通融票据；空头票据 cLYc""=  
accommodation party 汇票代发人 `riv`+J{s  
account balance 帐户余额；帐户结余 !gk\h  
account book 帐簿 AQiP2`?  
account collected in advance 预收款项 !}3`Pl.(r  
account current book 往来帐簿 Wig0OZj  
account of after-acquired property 事后取得的财产报告 tm|lqa  
account of defaulter 拖欠帐目 7K;dVB  
account payable 应付帐款 Asn0&Ys4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =:g^_Hy  
account receivable 应收帐款 eY(usK  
account receivable report 应收帐款报表 KOmP-q=6  
account statement 结单；帐单；会计财务报表 4KM$QHS5{  
account title 帐户名称；会计科目 zgRP!q<9tt  
accountant's report 会计师报告 gP`!MlY@  
Accountant's Report Rules 会计师报告规则 ZK ?x_`w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Ffxk] o&%c  
Accounting Arrangements 《会计安排》 52["+1g\  
accounting basis 会计基础 c
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accounting by Official Receiver 破产管理署署长呈交的帐目 SQ Fey~  
Accounting Circular 《会计通告》 $3[cBX.=  
accounting class 会计类别 ipzUF o<w  
accounting date 记帐日期；会计结算日期 a:|4q  
accounting for money 款项核算 jo(Q`oxm!>  
Accounting Officer 会计主任 b
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accounting period 会计报告期；会计期 H3c=B /+  
accounting policy 会计政策；会计方针 z1FbW&V  
accounting practice 会计惯例 F889JSZ%  
accounting principle 会计准则 /-hF<oNQ  
accounting record 会计记录 vV[dJ%  
accounting report 会计报告 &Bp\kv  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2 Lamvf  
Accounting Society of China 中国会计学会 23f[i<4e  
accounting statement 会计报表 op|mRJBq;  
accounting system 会计制度；会计系统 _eQ
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accounting transaction 会计事项；帐务交易 -oZac  
accounting treatment 会计处理 d=#p w*w  
accounting year 会计年度 @*uX[)  
accretion 增值；添加 Ad,r(0a LZ  
accrual 应计项目；应累算数目 >b["T+  
accrual basis 应计制；权责发生制 R_qo]WvR;  
accrual basis accounting 应计制会计；权责发生制会计 ommKf[h%i  
accrue 应累算；应计 #LN I&5  
accrued benefit 应累算利益 NDOZ!`LqH  
accrued charges 应计费用 NI1HUU Zz  
accrued cumulative preference share dividend 应累算的累积优先股股息 XsOOkf\_  
accrued expenses 应累算费用 _M&.kha  
accrued interest payable 应付利息；应计未付利息 uTU4Fn\$L  
accrued interest receivable 应收利息；应计未收利息 46zaxcY<!  
accrued right 累算权益 lz)"zV  
accruing profit 应累算的利润 8Wj=|Ow-q  
accumulated fiscal reserve 累积财政储备 .?
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accumulated profit 累积利润；滚存溢利 :xw3b)KS  
accumulated reserve 累积储备 0v@/I<
 
accumulation of surplus income 累积收益盈余 N-r
mk  
acquired assets 既得资产 /SXz_e  
acquisition 收购；购置；取得 }K>HS\e  
acquisition cost 购置成本 ' 4~5ez|:  
acquisition expenses 购置费用 <nvWC/LU  
acquisition of 100% interest 收购全部股权 X?6h>%) k  
acquisition of control 取得控制权 @g75T`N  
acquisition of fixed assets 购置固定资产 O&,O:b:@  
acquisition of shell “买壳” nF'xV44"  
acquisition price 收购价 2\w=U,;(  
act of God 天灾 Idlu1 g  
acting partner 执事合伙人 u3wC }Zo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 lk +K+Ra/  
active partner 积极参与的合伙人 vs1Sh?O  
active trading 交投活跃 q~J oGTv  
actual circulation 实际流通 '%EZoc/U  
actual cost 实际成本 ?*'$(}r3  
actual expenditure 实际开支；实际支出 i$
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actual income 实际入息；实际收入；实际收益 V./w06;0  
actual market 现货市场 eh(Q^E;*  
actual price 现货价；实际价格 ;:c%l.Y2  
actual profit 实际利润 TJXraQK-=  
actual quotation 实盘；实际价位；实际报价 v1C
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actual year basis 按实际年度计算 }Hz-h4Z  
actuals 实货 :Nz?<3R0\  
actuarial investigation 精算调查 y<`?@(0$  
actuarial principle 精算原则 RW7oL:$dt  
actuarial report 精算师报告 AD@PNM  
Actuarial Society of Hong Kong 香港精算学会 O4/n!H Ob  
actuarial valuation 精算师估值 + |qfgi  
actuary 精算师 g`OOVaB  
ad referendum agreement 暂定协议；有待覆核的协定 c,q"}nE8w  
ad valorem duty 从价税；按值征税 e5ru:#P.p  
ad valorem duty system 从价税制 b#g {`E  
ad valorem fee 从价费 bw<w u}ED  
ad valorem tariff 从价关税 atf%7}2  
additional allowance 额外免税额 F:J7|<J^F  
additional amount for unexpired risk 未过期风险的额外款额 )@qup _M@  
additional assessable profit 补加应评税利润 .NkAD-k`  
additional assessment 补加评税 g?~Tguv  
additional commitment 额外承担 9>Uq$B  
additional commitment vote 额外承担拨款 <{/;1Dru  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tQ~<i %;  
additional dependent parent allowance 供养父母额外免税额 20VVOnDY  
additional provision 额外拨款 FxfL+}?Q  
additional stamp duty 附加印花税 4C1FPrh  
additional tax 补加税罚款；补加税款 ahtYSz_FM  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  ,<3uc  
adjudged bankrupt 被裁定破产 "]m*816
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adjudicated bankrupt 裁定破产人 lKEX"KQ!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q0cY/'>4  
adjudication of bankruptcy 裁定破产；宣告破产 _D
j<Eu_  
adjudication of insolvency 裁定无力偿还债务 uyNJN  
adjusted actual 经调整的实数；调整后的实数 ISS\uj63M  
adjusted current assets 经调整的流动资产；调整后的流动资产 ESMG<vW&f  
adjusted figure 经调整的数字；调整后的数额 &|N%#pYS  
adjusted liabilities 经调整的负债；调整后的负债 %X9b=%'+  
adjusted loss 经调整的亏损；调整后的亏损 *AH^%!
kVP  
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 \CK
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adjusted profit 经调整的利润；调整后的利润 ]G0dS Fh{j  
adjusted surplus 经调整的盈余额；调整后的盈余额 RxZm/:yuJ.  
adjusted value 经调整的价值；调整后的价值 |qlS6Aln  
adjustment 调整；修订；理算〔保险〕 nG"n-$A?<  
adjustment centre 调剂中心 5r4gmy>  
adjustment lag 调整过程的时间差距；调整时差 BF36V\  
adjustment mechanism 调整机制 B:-U`CHHQ  
adjustment of loss 亏损调整 sS2_-X[_  
adjustment process 调整过程；调整程序 {y -2  
adjustment range 调整幅度 ;cI#S%uvpn  
administered exchange rate 受管制汇率 uxOJ3