[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: S@k4k^Vg  
|4\.",Bg  
A share Ａ股；甲类股份 0mF3Vs`-Q  
abatement of tax 减税；减扣免税额 jI_TN5  
ABN AMRO Bank N.V. 荷兰银行 I%h9V([  
above-the-line expenditure 线上项目支出；经常预算支出 * S~gF/*kP  
above-the-line receipt 线上项目收入；经常预算收入 0vqXLFf   
ABSA Asia Limited 南非联合亚洲有限公司 8*V3g_z  
absolute change 绝对数值变更 $-|`#|CBd  
absolute expenditure 实际开支 PB.@G,)  
absolute guideline figure 绝对准则数字 _SJ#k|vcq  
absolute interest 绝对权益 Sl/[9-a)  
absolute order of discharge 绝对破产解除令  )Jz L  
absolute profit margin 绝对利润幅度 Eyxw.,rB/  
absolute value 实值；绝对值 </>;PnzE  
absolutely vested interest 绝对既得权益 GO.mT/rB  
absorbed cost 已吸收成本；已分摊成本 63#Sf$p{v  
absorption 吸收；分摊；合并 j,K]TJ  
absorption rate 吸收率；摊配率；分摊率 *T$` 5|  
ACB Finance Limited 亚洲商业财务有限公司 'gxSHqeI2  
acceptable form of reciprocity 合理的互惠条件 s_N?Y)lS+(  
acceptable rate 适当利率；适当汇率 P5yS`v$@  
acceptance agreement 承兑协议 7{ (t_N>  
acceptance for honour 参加承兑 f\nF2rlu  
acceptor 承兑人；接受人；受票人 s(w6Ldi  
acceptor for honour 参加承兑人 nbj&3z,  
accident insurance 意外保险 X2 c<.  
Accident Insurance Association of Hong Kong 香港意外保险公会 qt=gz6!  
accident insurance scheme 意外保险计划 ryy".'v  
accident year basis 意外年度基准 Pn\ Lg8  
accommodation 通融；贷款 _n,Ye&m  
accommodation bill 通融票据；空头票据 %G1kkcdH<  
accommodation party 汇票代发人 Y,RBTH  
account balance 帐户余额；帐户结余 ycg5S rg  
account book 帐簿 EJ;:O1,6H  
account collected in advance 预收款项 aze}koNE  
account current book 往来帐簿
y/Fv4<X  
account of after-acquired property 事后取得的财产报告 `PXSQf  
account of defaulter 拖欠帐目 y m<3  
account payable 应付帐款 3R1v0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8%S5Fc#am  
account receivable 应收帐款 YD E;mIW  
account receivable report 应收帐款报表 H4ml0SS^  
account statement 结单；帐单；会计财务报表 R*lJe6  
account title 帐户名称；会计科目 rK;F]ei  
accountant's report 会计师报告 p&/}0eL y  
Accountant's Report Rules 会计师报告规则 d[;Sn:B  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Sc_#BD.  
Accounting Arrangements 《会计安排》 _&_#uV<WG0  
accounting basis 会计基础 R#.FfWTZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 9!6sf GZ  
Accounting Circular 《会计通告》 DF|(CQs9  
accounting class 会计类别 g]PmmK_L  
accounting date 记帐日期；会计结算日期 #]>Z4=]v  
accounting for money 款项核算 1K.i>]}>  
Accounting Officer 会计主任  w~wpm7  
accounting period 会计报告期；会计期 ~:~-AXaMT  
accounting policy 会计政策；会计方针 ~1jSz-s  
accounting practice 会计惯例 tn&~~G~#  
accounting principle 会计准则 -$WU-7`  
accounting record 会计记录 >0z(+}]3z  
accounting report 会计报告 ^"WrE(3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qN%i$mJTo  
Accounting Society of China 中国会计学会 owHhlS{  
accounting statement 会计报表 r9G}[#DO  
accounting system 会计制度；会计系统 atRWKsY<  
accounting transaction 会计事项；帐务交易 ys`"-o[*  
accounting treatment 会计处理 #!(OTeL  
accounting year 会计年度 ;WxE0Q:!~  
accretion 增值；添加 V+j58Wuf  
accrual 应计项目；应累算数目 MwMv[];I  
accrual basis 应计制；权责发生制 T{-<G13  
accrual basis accounting 应计制会计；权责发生制会计 LxaR1E(Cc'  
accrue 应累算；应计 D=uU:7m  
accrued benefit 应累算利益 5]D"y Ay81  
accrued charges 应计费用 ?UCK  
accrued cumulative preference share dividend 应累算的累积优先股股息 GY@(%^  
accrued expenses 应累算费用 < 3i2(k  
accrued interest payable 应付利息；应计未付利息 Khp`KPxz%  
accrued interest receivable 应收利息；应计未收利息 <
pJeiMo  
accrued right 累算权益 qP=4D 9 ]  
accruing profit 应累算的利润 </~!5x62Oy  
accumulated fiscal reserve 累积财政储备 OIPJN8V  
accumulated profit 累积利润；滚存溢利 :%-xiv  
accumulated reserve 累积储备 s @\UZC  
accumulation of surplus income 累积收益盈余 !lf'gW  
acquired assets 既得资产 VX#4Gh,~N  
acquisition 收购；购置；取得 -wJ/j~+m+  
acquisition cost 购置成本 <d!_.f}v  
acquisition expenses 购置费用 `(NMHXgG+  
acquisition of 100% interest 收购全部股权 hZ6CiEJB  
acquisition of control 取得控制权 B=?4; l7  
acquisition of fixed assets 购置固定资产 ,ND}T#yTR  
acquisition of shell “买壳” 7`AQn],  
acquisition price 收购价 ]@YBa4}w  
act of God 天灾
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acting partner 执事合伙人 %6c[\ubr  
active market 买卖活跃的市场；交投畅旺的市场；旺市 KtH-QQDluj  
active partner 积极参与的合伙人 )1f8 H,q^  
active trading 交投活跃 7L68voC@U  
actual circulation 实际流通 Fv_rDTo  
actual cost 实际成本 !U,W; R  
actual expenditure 实际开支；实际支出 zq\YZ:JC  
actual income 实际入息；实际收入；实际收益 2eNA#^T=  
actual market 现货市场 V}de|=  
actual price 现货价；实际价格 Y)="of  
actual profit 实际利润 <Sw>5M!j  
actual quotation 实盘；实际价位；实际报价 i`#5dIb  
actual year basis 按实际年度计算 5`];[M9  
actuals 实货 -UD^O*U  
actuarial investigation 精算调查 H
jG!pO{  
actuarial principle 精算原则 lxsBXXZg  
actuarial report 精算师报告 %C}TdG(C  
Actuarial Society of Hong Kong 香港精算学会 ~:8}B
z2!5  
actuarial valuation 精算师估值 9[#9c v  
actuary 精算师 ]!l]^/.  
ad referendum agreement 暂定协议；有待覆核的协定 ?&v+-4%4PI  
ad valorem duty 从价税；按值征税 6%N.'wf  
ad valorem duty system 从价税制 Ej|rf Y  
ad valorem fee 从价费 6R_G{AWLL  
ad valorem tariff 从价关税 v 8
=7  
additional allowance 额外免税额 Qy!*U%tG'  
additional amount for unexpired risk 未过期风险的额外款额 -n.ltgW@   
additional assessable profit 补加应评税利润 Z*,Nt6;e  
additional assessment 补加评税 9em?2'ysa  
additional commitment 额外承担 T
.m*LM  
additional commitment vote 额外承担拨款 liu%K9-r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~{-zj  
additional dependent parent allowance 供养父母额外免税额 ey4RKk,  
additional provision 额外拨款 H\W/;Nn  
additional stamp duty 附加印花税 =2-!ay:  
additional tax 补加税罚款；补加税款 +v$,/~$tI  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7&ty!PpD  
adjudged bankrupt 被裁定破产 #9=as Y  
adjudicated bankrupt 裁定破产人 UvwO/A\Gv  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +-8S,Rg@   
adjudication of bankruptcy 裁定破产；宣告破产 $A>\I3B  
adjudication of insolvency 裁定无力偿还债务 +OGa}9j-  
adjusted actual 经调整的实数；调整后的实数 *>b*I4dz  
adjusted current assets 经调整的流动资产；调整后的流动资产 zB,Vi-)vH  
adjusted figure 经调整的数字；调整后的数额 T4H/D^X|  
adjusted liabilities 经调整的负债；调整后的负债 %qN_<W&Ze  
adjusted loss 经调整的亏损；调整后的亏损 3RSiu}  
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 TCb 7-s  
adjusted profit 经调整的利润；调整后的利润 qyA%_;ReMY  
adjusted surplus 经调整的盈余额；调整后的盈余额 53vnON#{*  
adjusted value 经调整的价值；调整后的价值 POZ5W)F(  
adjustment 调整；修订；理算〔保险〕 yWsJa)e3*@  
adjustment centre 调剂中心 vR;?~^{*s  
adjustment lag 调整过程的时间差距；调整时差 \J@i:J6x$1  
adjustment mechanism 调整机制 e15_$M;RW  
adjustment of loss 亏损调整 u;-_%
?  
adjustment process 调整过程；调整程序 '!$g<= @  
adjustment range 调整幅度 k5s8s@  
administered exchange rate 受管制汇率 R<"fcsU