[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: Bdpy:'fJn  
.O<obq~;C  
A share Ａ股；甲类股份 <qt|d&  
abatement of tax 减税；减扣免税额 C\hM =%  
ABN AMRO Bank N.V. 荷兰银行 !C.4<?*|  
above-the-line expenditure 线上项目支出；经常预算支出 }"%N4(Kd  
above-the-line receipt 线上项目收入；经常预算收入 EU Fa5C:  
ABSA Asia Limited 南非联合亚洲有限公司 9H1rO8k  
absolute change 绝对数值变更 lq7E4r  
absolute expenditure 实际开支 2y1Sne=<Kb  
absolute guideline figure 绝对准则数字 k4z
Z7H  
absolute interest 绝对权益 {?7Uj  
absolute order of discharge 绝对破产解除令 -yNlyHv9  
absolute profit margin 绝对利润幅度 Qn2&nD%zi  
absolute value 实值；绝对值 %iqD5x$OA  
absolutely vested interest 绝对既得权益 86a\+Kz%%L  
absorbed cost 已吸收成本；已分摊成本 ba9?(+i$h  
absorption 吸收；分摊；合并 XL/u#EA0<  
absorption rate 吸收率；摊配率；分摊率 sV*H`N')S  
ACB Finance Limited 亚洲商业财务有限公司 NvX[zqNP_R  
acceptable form of reciprocity 合理的互惠条件 4s oJ.j8  
acceptable rate 适当利率；适当汇率 *lJxH8\  
acceptance agreement 承兑协议 [()koU#w.  
acceptance for honour 参加承兑 7F.4Ga;  
acceptor 承兑人；接受人；受票人 l9"s>PU  
acceptor for honour 参加承兑人 z\4.Gm-  
accident insurance 意外保险  e]$s t?  
Accident Insurance Association of Hong Kong 香港意外保险公会 -$Ih@2"6  
accident insurance scheme 意外保险计划 3o/[t  
accident year basis 意外年度基准 p5*jz
Q  
accommodation 通融；贷款 u)Whr@m  
accommodation bill 通融票据；空头票据 %!#azI  
accommodation party 汇票代发人 llDkJ)\  
account balance 帐户余额；帐户结余 &uVnZ@o42  
account book 帐簿 M8
69MDo  
account collected in advance 预收款项 ,<X9Y 2B  
account current book 往来帐簿 1k^oS$UT  
account of after-acquired property 事后取得的财产报告 AQ^u  
account of defaulter 拖欠帐目 + >!;i6|  
account payable 应付帐款 ?Z}
&EH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 V|R,!UND  
account receivable 应收帐款 ]e V8b*d6  
account receivable report 应收帐款报表 r: :b  
account statement 结单；帐单；会计财务报表 tO&^>&;5  
account title 帐户名称；会计科目 pTuS*MYz  
accountant's report 会计师报告 :rP=t ,  
Accountant's Report Rules 会计师报告规则 PZzMHK?hP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `EQL" =)  
Accounting Arrangements 《会计安排》 "ocyK}l.?  
accounting basis 会计基础 z{r}~{{E  
accounting by Official Receiver 破产管理署署长呈交的帐目 )O6>*wq  
Accounting Circular 《会计通告》 o}{5iTg=  
accounting class 会计类别 >@Kx>cg+  
accounting date 记帐日期；会计结算日期 4mbBmQV$#  
accounting for money 款项核算 3__-nV  
Accounting Officer 会计主任 !ubD/KE  
accounting period 会计报告期；会计期 \ 6MCxh6  
accounting policy 会计政策；会计方针 @E8+C8'  
accounting practice 会计惯例 *=xr-!MEk  
accounting principle 会计准则 $Y gue5{c  
accounting record 会计记录 2>59q$|  
accounting report 会计报告 og>uj>H&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2+WaA,   
Accounting Society of China 中国会计学会 CU~PT.  
accounting statement 会计报表 Kf
-JcBsrT  
accounting system 会计制度；会计系统 $Z>'Jp  
accounting transaction 会计事项；帐务交易 7PF%76TO  
accounting treatment 会计处理 Y\hBd$lQ~  
accounting year 会计年度 DIUjn;>k8  
accretion 增值；添加 bs1Rvx1:J%  
accrual 应计项目；应累算数目 :MDKC /mC  
accrual basis 应计制；权责发生制 N)Z?Z+} h  
accrual basis accounting 应计制会计；权责发生制会计 >5 BJ
3Hf  
accrue 应累算；应计 bQ5\ ]5M  
accrued benefit 应累算利益 iam1V)V  
accrued charges 应计费用 |+"(L#wk  
accrued cumulative preference share dividend 应累算的累积优先股股息 
kvj#c  
accrued expenses 应累算费用 3=;<$+I6  
accrued interest payable 应付利息；应计未付利息 `wU!`\  
accrued interest receivable 应收利息；应计未收利息 i{qgn%#}Y  
accrued right 累算权益 {fp[BF  
accruing profit 应累算的利润 *gz{.)W  
accumulated fiscal reserve 累积财政储备 ]
}X  
accumulated profit 累积利润；滚存溢利 6d~'$< 5on  
accumulated reserve 累积储备 Q=dy<kg']  
accumulation of surplus income 累积收益盈余 _Bj":rzY  
acquired assets 既得资产 d<x7{?~.DK  
acquisition 收购；购置；取得 h@wgd~X9  
acquisition cost 购置成本 e@YK@?^#N  
acquisition expenses 购置费用 A+?`?pOm&  
acquisition of 100% interest 收购全部股权 An/|+r\  
acquisition of control 取得控制权 3irl (;v  
acquisition of fixed assets 购置固定资产 )BfAw  
acquisition of shell “买壳” g#E-pdY  
acquisition price 收购价 W=4F
Fl[  
act of God 天灾 _h1mF<\ X^  
acting partner 执事合伙人 _u9Jxw?F@Y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 dUdT7ixo  
active partner 积极参与的合伙人 hK|Ul]qI  
active trading 交投活跃 6D_D';o  
actual circulation 实际流通 ZSm3XXk  
actual cost 实际成本 oe~b}:  
actual expenditure 实际开支；实际支出 q-d:TMkc  
actual income 实际入息；实际收入；实际收益 (&x['IR  
actual market 现货市场 bi;1s'Y<D  
actual price 现货价；实际价格 "tpSg  
actual profit 实际利润 UJ6v(:z<  
actual quotation 实盘；实际价位；实际报价 ~WV"SaA)*U  
actual year basis 按实际年度计算 jb!i$/%w  
actuals 实货 El"Q'(:/U  
actuarial investigation 精算调查 R0-j5&^jju  
actuarial principle 精算原则 KJZ4AWH`  
actuarial report 精算师报告 7"D.L-H  
Actuarial Society of Hong Kong 香港精算学会 cj5+NM"  
actuarial valuation 精算师估值 ;i+#fQO7Q  
actuary 精算师 @pU)_d!pJ  
ad referendum agreement 暂定协议；有待覆核的协定 Od)C&N=y  
ad valorem duty 从价税；按值征税 mpJ#:}n  
ad valorem duty system 从价税制 6 3B?.  
ad valorem fee 从价费 ;i:d+!3XwC  
ad valorem tariff 从价关税 <p"iY}x[H  
additional allowance 额外免税额 @ 7n"yp*"  
additional amount for unexpired risk 未过期风险的额外款额 !jR=pIfq  
additional assessable profit 补加应评税利润 SByW[JE  
additional assessment 补加评税 ` sU/&  P  
additional commitment 额外承担 Pk)1WK7E  
additional commitment vote 额外承担拨款 -A!%*9Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u\JNr}bL  
additional dependent parent allowance 供养父母额外免税额 3sZ\0P}   
additional provision 额外拨款
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additional stamp duty 附加印花税 k"w"hg&e  
additional tax 补加税罚款；补加税款 iOO)Q\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 VY\&8n}e(  
adjudged bankrupt 被裁定破产 =odFmF  
adjudicated bankrupt 裁定破产人 }RqK84K  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :*\Pn!r  
adjudication of bankruptcy 裁定破产；宣告破产 4+ Z]3oIRE  
adjudication of insolvency 裁定无力偿还债务 Yg1X  
adjusted actual 经调整的实数；调整后的实数 '2^Q1{ :\  
adjusted current assets 经调整的流动资产；调整后的流动资产 IPo?:1x]s  
adjusted figure 经调整的数字；调整后的数额 #
>+HlT  
adjusted liabilities 经调整的负债；调整后的负债 1|wL\I  
adjusted loss 经调整的亏损；调整后的亏损 6!FQzFCZq  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 VW4r{&rS  
adjusted profit 经调整的利润；调整后的利润 %84rL?S  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?6Y?a2 |  
adjusted value 经调整的价值；调整后的价值 rw #$lP  
adjustment 调整；修订；理算〔保险〕 -3Vx76Y  
adjustment centre 调剂中心 '!$Rw"K.  
adjustment lag 调整过程的时间差距；调整时差 #;nYg?d=  
adjustment mechanism 调整机制 [cp+i^f  
adjustment of loss 亏损调整 v_-dx  
adjustment process 调整过程；调整程序
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adjustment range 调整幅度 ~/P[J  
administered exchange rate 受管制汇率 | %Vh`HT