[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: }RDb1~6C  
iZ u:uMoc  
A share Ａ股；甲类股份 G#g{3}dcK  
abatement of tax 减税；减扣免税额 S^)WYF5  
ABN AMRO Bank N.V. 荷兰银行 V[To,f  
above-the-line expenditure 线上项目支出；经常预算支出 UJ9q-r  
above-the-line receipt 线上项目收入；经常预算收入 Cl-S=q@>V  
ABSA Asia Limited 南非联合亚洲有限公司 1O- E],  
absolute change 绝对数值变更 XzlIW&"uC  
absolute expenditure 实际开支 _p$"NNFN  
absolute guideline figure 绝对准则数字 8t--#sDy{0  
absolute interest 绝对权益 3P3:F2S R  
absolute order of discharge 绝对破产解除令 g!.Ut:8L9  
absolute profit margin 绝对利润幅度 JgxA^>|9;  
absolute value 实值；绝对值 GW:\l~ d  
absolutely vested interest 绝对既得权益 D'85VZEFyo  
absorbed cost 已吸收成本；已分摊成本 3[iSF5%V*p  
absorption 吸收；分摊；合并  }Olr  
absorption rate 吸收率；摊配率；分摊率 ZtKQ]jV&@  
ACB Finance Limited 亚洲商业财务有限公司 &l?N:(r  
acceptable form of reciprocity 合理的互惠条件 %
Mw'e/?  
acceptable rate 适当利率；适当汇率 lJ("6aT?  
acceptance agreement 承兑协议 f>?^uSpWH  
acceptance for honour 参加承兑 rS
zQUn<  
acceptor 承兑人；接受人；受票人 @OBHAoz%/  
acceptor for honour 参加承兑人 #%:`p9p.S  
accident insurance 意外保险 p9k4w% ~:  
Accident Insurance Association of Hong Kong 香港意外保险公会 65;|cmjv  
accident insurance scheme 意外保险计划 (v|ixa  
accident year basis 意外年度基准 DXt]b,  
accommodation 通融；贷款 1m
Y+0  
accommodation bill 通融票据；空头票据 kT>r<`rt  
accommodation party 汇票代发人 DBLA% {05  
account balance 帐户余额；帐户结余 HDa~7wE  
account book 帐簿 Zm`'MsgFr  
account collected in advance 预收款项 .jLMl*6%:  
account current book 往来帐簿 0>I]=M]@  
account of after-acquired property 事后取得的财产报告 0~(\lkh*!9  
account of defaulter 拖欠帐目 AlAh S<  
account payable 应付帐款 rSM$E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4!NfQk >X  
account receivable 应收帐款 03PN{<  
account receivable report 应收帐款报表 Wg}B@:`T  
account statement 结单；帐单；会计财务报表 1}i&HIr!b  
account title 帐户名称；会计科目 7Qm;g-)f  
accountant's report 会计师报告 KyuA5jQ7  
Accountant's Report Rules 会计师报告规则 ^zBjG/'7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <O <'1uO,  
Accounting Arrangements 《会计安排》 DBqg_v  
accounting basis 会计基础 TBoM{s=.  
accounting by Official Receiver 破产管理署署长呈交的帐目 +a7EsR  
Accounting Circular 《会计通告》 ws*~$x?7  
accounting class 会计类别 va`l*N5  
accounting date 记帐日期；会计结算日期 2rPcNh9  
accounting for money 款项核算  [[";1l  
Accounting Officer 会计主任 ?Zc/upd:$N  
accounting period 会计报告期；会计期 j|^-1X  
accounting policy 会计政策；会计方针 B2ek&<I7N  
accounting practice 会计惯例 &:!ZT=  
accounting principle 会计准则 */0vJz%<.M  
accounting record 会计记录 v>x {jZkFL  
accounting report 会计报告 GInZ53cQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \;3B?8wbIl  
Accounting Society of China 中国会计学会 o<C]+Nt,@  
accounting statement 会计报表 UFzM#  
accounting system 会计制度；会计系统 T% /xti5$!  
accounting transaction 会计事项；帐务交易 aB$y+`f)@  
accounting treatment 会计处理 m &0(%  
accounting year 会计年度 3s+<  
 
accretion 增值；添加 1q}u?7nnSG  
accrual 应计项目；应累算数目 s=\LewF1<  
accrual basis 应计制；权责发生制 Sleu#]-  
accrual basis accounting 应计制会计；权责发生制会计 Dz"u
8 f  
accrue 应累算；应计 reqfgNg  
accrued benefit 应累算利益 Lo$Z>u4(c  
accrued charges 应计费用 :Y}Y&mA4  
accrued cumulative preference share dividend 应累算的累积优先股股息 7- *(
a  
accrued expenses 应累算费用 a>&;K@  
accrued interest payable 应付利息；应计未付利息 FqT,4SIR  
accrued interest receivable 应收利息；应计未收利息 VuX>  
accrued right 累算权益 Yj^avO=;  
accruing profit 应累算的利润 6b#:H~ <  
accumulated fiscal reserve 累积财政储备 L|C1 C cP  
accumulated profit 累积利润；滚存溢利 8%vh6$s6/  
accumulated reserve 累积储备 RTPq8S"  
accumulation of surplus income 累积收益盈余 d'Ik @D]I  
acquired assets 既得资产 T!^?d5uW#  
acquisition 收购；购置；取得 %v`-uAy:  
acquisition cost 购置成本 IF36K^K  
acquisition expenses 购置费用 A4 A6F<  
acquisition of 100% interest 收购全部股权 6oTbn{=UUq  
acquisition of control 取得控制权 &6,Yjs:T m  
acquisition of fixed assets 购置固定资产 n,Yr!W:h  
acquisition of shell “买壳” > hDsm;,/  
acquisition price 收购价 ZuFVtW@  
act of God 天灾 #Vn>ue+?  
acting partner 执事合伙人 Th&W q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E&s'uE=w+  
active partner 积极参与的合伙人 (
_i vN  
active trading 交投活跃 He0N  
actual circulation 实际流通 z'\}/k+  
actual cost 实际成本 6`s%%v  
actual expenditure 实际开支；实际支出 /IrR,bvA  
actual income 实际入息；实际收入；实际收益 &0th1-OP_  
actual market 现货市场 XL.CJ5y>  
actual price 现货价；实际价格 9J2q`/6~e  
actual profit 实际利润 3j=%De  
actual quotation 实盘；实际价位；实际报价 5Sm5jRr  
actual year basis 按实际年度计算 @qO8Jg"Q  
actuals 实货 oM18aR&  
actuarial investigation 精算调查 7q2"b?|h  
actuarial principle 精算原则 H.l,%x&K  
actuarial report 精算师报告 T$.-{I  
Actuarial Society of Hong Kong 香港精算学会 TsFdy{/o*  
actuarial valuation 精算师估值 .5K
C'?  
actuary 精算师 9pl_V WrQ  
ad referendum agreement 暂定协议；有待覆核的协定 },Y; (n'  
ad valorem duty 从价税；按值征税 HM$`z"p5jg  
ad valorem duty system 从价税制 uJ)=+Exii
 
ad valorem fee 从价费 cyHaku+  
ad valorem tariff 从价关税 IioE <wS)  
additional allowance 额外免税额 q563,s  
additional amount for unexpired risk 未过期风险的额外款额 aaf_3UH.B  
additional assessable profit 补加应评税利润 S$lmEJ_  
additional assessment 补加评税 '4^V4i  
additional commitment 额外承担 U$/Hp#~X  
additional commitment vote 额外承担拨款 M::IE
|h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4
xAlaOw5M  
additional dependent parent allowance 供养父母额外免税额 +/b4@B7  
additional provision 额外拨款 LL$,<q%(P  
additional stamp duty 附加印花税  wc+N  
additional tax 补加税罚款；补加税款 ,@'){V
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !6tC[W`  
adjudged bankrupt 被裁定破产 }N#>q
.M  
adjudicated bankrupt 裁定破产人 OJ_2z|f<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 FbCZV3Y  
adjudication of bankruptcy 裁定破产；宣告破产 SJ~I r#  
adjudication of insolvency 裁定无力偿还债务 CI,`R&=xO  
adjusted actual 经调整的实数；调整后的实数 6JFDRsX>)?  
adjusted current assets 经调整的流动资产；调整后的流动资产 _#YHc [Wz  
adjusted figure 经调整的数字；调整后的数额 ap'kxOf"1  
adjusted liabilities 经调整的负债；调整后的负债 4QK
E{0NE  
adjusted loss 经调整的亏损；调整后的亏损 jC Kt;lj  
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 Er/5 ,  
adjusted profit 经调整的利润；调整后的利润 @Z=|$*9  
adjusted surplus 经调整的盈余额；调整后的盈余额 y~A7pzBZ=  
adjusted value 经调整的价值；调整后的价值 " ;R3260  
adjustment 调整；修订；理算〔保险〕 SAll9W 4  
adjustment centre 调剂中心 X+gz+V/  
adjustment lag 调整过程的时间差距；调整时差 !^w\$cw&  
adjustment mechanism 调整机制 +}-W.H%`0  
adjustment of loss 亏损调整 Qqhb]<z  
adjustment process 调整过程；调整程序 > ^v8
N  
adjustment range 调整幅度 HsgTHe  
administered exchange rate 受管制汇率 b gc<)=