[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: )F 6#n&2  
VY8p[`  
A share Ａ股；甲类股份 Ky`rf}cI>  
abatement of tax 减税；减扣免税额 k{n*[)m  
ABN AMRO Bank N.V. 荷兰银行 haW8zb0z  
above-the-line expenditure 线上项目支出；经常预算支出 Y4`MgP8t  
above-the-line receipt 线上项目收入；经常预算收入 2XrPgq'  
ABSA Asia Limited 南非联合亚洲有限公司 HGmgQ>q@M$  
absolute change 绝对数值变更 H n+1I   
absolute expenditure 实际开支 +uW$/_Y$  
absolute guideline figure 绝对准则数字 i%H_ua  
absolute interest 绝对权益 sChMIbq!Av  
absolute order of discharge 绝对破产解除令 >L/Rf8j&  
absolute profit margin 绝对利润幅度 VP=(",`  
absolute value 实值；绝对值 w3:WvA5jt  
absolutely vested interest 绝对既得权益 -i|qk`Y  
absorbed cost 已吸收成本；已分摊成本 +NPk9jn  
absorption 吸收；分摊；合并 ^[XxE Lx  
absorption rate 吸收率；摊配率；分摊率 ]@1YgV  
ACB Finance Limited 亚洲商业财务有限公司 Y."ujo#bB  
acceptable form of reciprocity 合理的互惠条件 ~u1ox_v`%(  
acceptable rate 适当利率；适当汇率 zLXmjrC  
acceptance agreement 承兑协议 L7mN&Xr  
acceptance for honour 参加承兑 1Nx.
aji  
acceptor 承兑人；接受人；受票人 *w4jET>  
acceptor for honour 参加承兑人 (r`+q[  
accident insurance 意外保险 a&)0_i:r  
Accident Insurance Association of Hong Kong 香港意外保险公会 wo7.y["$  
accident insurance scheme 意外保险计划 PRl\W:_t  
accident year basis 意外年度基准 La?q>  
accommodation 通融；贷款 +Tc4+q!  
accommodation bill 通融票据；空头票据 &oiX/UaY  
accommodation party 汇票代发人 ?HVsIAU  
account balance 帐户余额；帐户结余 ws tI8">  
account book 帐簿 7P9n. [  
account collected in advance 预收款项 >ZkcL7t9  
account current book 往来帐簿 +V1EqC*  
account of after-acquired property 事后取得的财产报告 3tI=?E#  
account of defaulter 拖欠帐目 >b,o yM  
account payable 应付帐款 ([UuO}m-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )7=B]{B_  
account receivable 应收帐款 y4)M,+O5  
account receivable report 应收帐款报表 `|wH=  
account statement 结单；帐单；会计财务报表 /dhx+K~  
account title 帐户名称；会计科目 ]P$8# HiX  
accountant's report 会计师报告 WKX5Dl  
Accountant's Report Rules 会计师报告规则 SqFya
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 5/DTE:M<  
Accounting Arrangements 《会计安排》 g}IdU;X$NT  
accounting basis 会计基础 Dqe)8 r  
accounting by Official Receiver 破产管理署署长呈交的帐目 _)2.#L  
Accounting Circular 《会计通告》 7Upm   
accounting class 会计类别
VP\HPSp  
accounting date 记帐日期；会计结算日期 <1&kCfE
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accounting for money 款项核算 hxx,E >k  
Accounting Officer 会计主任 >j oGGT  
accounting period 会计报告期；会计期 a*CP1@O  
accounting policy 会计政策；会计方针 JWy$` "{  
accounting practice 会计惯例 ;|w & n  
accounting principle 会计准则 \8Mkb]QA  
accounting record 会计记录 [{N i94:d  
accounting report 会计报告 J"|)?$d]z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 '0X!_w6W  
Accounting Society of China 中国会计学会 "%urT/Fv&  
accounting statement 会计报表 n=r}jR
H1  
accounting system 会计制度；会计系统 \l{*1lQ`  
accounting transaction 会计事项；帐务交易 NmST1pMk  
accounting treatment 会计处理 Ol9U^  
accounting year 会计年度 [ar:zlV8  
accretion 增值；添加 8_>\A= E  
accrual 应计项目；应累算数目 CSc*UX+  
accrual basis 应计制；权责发生制 {d}-SoxH  
accrual basis accounting 应计制会计；权责发生制会计 :tdx:  
accrue 应累算；应计 Q'JEDH\  
accrued benefit 应累算利益 V-A^9AAPm  
accrued charges 应计费用 ixBM>mRK  
accrued cumulative preference share dividend 应累算的累积优先股股息 NUH;GMj,,  
accrued expenses 应累算费用 WRh&4[G'  
accrued interest payable 应付利息；应计未付利息 >tr?5iKxc  
accrued interest receivable 应收利息；应计未收利息 7EY~5U/4  
accrued right 累算权益
GWjKZ1p  
accruing profit 应累算的利润 oF.Fg<p(  
accumulated fiscal reserve 累积财政储备 pW:h\}%`n  
accumulated profit 累积利润；滚存溢利 r{)d?Ho=  
accumulated reserve 累积储备 |C'w] QYm  
accumulation of surplus income 累积收益盈余 qt/syF&s  
acquired assets 既得资产 & /- @R|  
acquisition 收购；购置；取得 w?C_LP  
acquisition cost 购置成本 tt[P{mMQ  
acquisition expenses 购置费用 MP[v 9m@  
acquisition of 100% interest 收购全部股权 Ms1G&NYP  
acquisition of control 取得控制权 z"}k\B-5  
acquisition of fixed assets 购置固定资产 #H O\I7m  
acquisition of shell “买壳” ;DC0LJ  
acquisition price 收购价 <ofXNv;`  
act of God 天灾
aZ@4Z=LK  
acting partner 执事合伙人 kjaz{&P  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7b+
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active partner 积极参与的合伙人 .~v~~VL1NS  
active trading 交投活跃 r4+w?=`  
actual circulation 实际流通 P(
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actual cost 实际成本 gK(
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actual expenditure 实际开支；实际支出 lUUq|Qr  
actual income 实际入息；实际收入；实际收益 6i.'S5.  
actual market 现货市场 UgJlXB|a%2  
actual price 现货价；实际价格 kjNA~{  
actual profit 实际利润 ?[R G8,B  
actual quotation 实盘；实际价位；实际报价 wrqdQ}@(  
actual year basis 按实际年度计算 #
Yw^n?~~  
actuals 实货 a:zx&DwM  
actuarial investigation 精算调查 cnLC>_hY  
actuarial principle 精算原则 U%oI*  
actuarial report 精算师报告 82$By]Y9  
Actuarial Society of Hong Kong 香港精算学会 /lr RbZ  
actuarial valuation 精算师估值 eVU:.fx  
actuary 精算师 {!N4|  
ad referendum agreement 暂定协议；有待覆核的协定 EyBdL  
ad valorem duty 从价税；按值征税 R%#c~NOO  
ad valorem duty system 从价税制 r0\bi6;s/  
ad valorem fee 从价费 dZ%b|CUb  
ad valorem tariff 从价关税 'Dat.@j  
additional allowance 额外免税额 OzO_E8Kb\  
additional amount for unexpired risk 未过期风险的额外款额 q/;mxq$  
additional assessable profit 补加应评税利润 T"QY@#
E  
additional assessment 补加评税 l06 q1M 3  
additional commitment 额外承担 P?9CBhN  
additional commitment vote 额外承担拨款 g,,cV+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y\+^\`Tqu  
additional dependent parent allowance 供养父母额外免税额 IC}zgvcW  
additional provision 额外拨款 xR_]^Get  
additional stamp duty 附加印花税 T^sxR4F  
additional tax 补加税罚款；补加税款 e3S6+H),I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Phb<##OB  
adjudged bankrupt 被裁定破产 rA1 gH6D  
adjudicated bankrupt 裁定破产人 vnN_csJ#^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 V?_%Y<|L  
adjudication of bankruptcy 裁定破产；宣告破产 (S2<6Nm8  
adjudication of insolvency 裁定无力偿还债务 yLDHJ}R  
adjusted actual 经调整的实数；调整后的实数
etTuukq_Z  
adjusted current assets 经调整的流动资产；调整后的流动资产 +vU.#C_2  
adjusted figure 经调整的数字；调整后的数额 PU'v o4  
adjusted liabilities 经调整的负债；调整后的负债 PA,j;{,(b  
adjusted loss 经调整的亏损；调整后的亏损 8ZIv:nO$  
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 ^k_!+8"q{  
adjusted profit 经调整的利润；调整后的利润 Zz Kn,+  
adjusted surplus 经调整的盈余额；调整后的盈余额 E_H1X'|qS4  
adjusted value 经调整的价值；调整后的价值 R p@u.
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adjustment 调整；修订；理算〔保险〕 ux=a9  
adjustment centre 调剂中心 _Jp_TvP>  
adjustment lag 调整过程的时间差距；调整时差 y.O? c&!  
adjustment mechanism 调整机制 _p_F v>>:  
adjustment of loss 亏损调整 N$y4>
g  
adjustment process 调整过程；调整程序 ;JZ XSM-3  
adjustment range 调整幅度 ]$L[3qA.  
administered exchange rate 受管制汇率 ,7QnZ=F