[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:
W]rK*Dc  
/_P5UE(  
A share Ａ股；甲类股份 hIPU%  
abatement of tax 减税；减扣免税额 i7w>Nvj]  
ABN AMRO Bank N.V. 荷兰银行 LMrb 1lg$  
above-the-line expenditure 线上项目支出；经常预算支出 <k&Q"X:"  
above-the-line receipt 线上项目收入；经常预算收入 Hb;#aXHSd  
ABSA Asia Limited 南非联合亚洲有限公司 $;dSM<r  
absolute change 绝对数值变更 tPHDnh^n]  
absolute expenditure 实际开支 b}9Ry
"  
absolute guideline figure 绝对准则数字 Ln})\ UDK)  
absolute interest 绝对权益 8I'c83w  
absolute order of discharge 绝对破产解除令 l(@UpV-  
absolute profit margin 绝对利润幅度 M38QA  
absolute value 实值；绝对值 x\Bl^ 1&  
absolutely vested interest 绝对既得权益 Y\len  
absorbed cost 已吸收成本；已分摊成本 /JfRy%31  
absorption 吸收；分摊；合并 c?{&=,u2  
absorption rate 吸收率；摊配率；分摊率 A-&C.g  
ACB Finance Limited 亚洲商业财务有限公司 TC4W7}}  
acceptable form of reciprocity 合理的互惠条件 h$FpH\-  
acceptable rate 适当利率；适当汇率 ~g+?]Lk}  
acceptance agreement 承兑协议 DUxj^,mf,  
acceptance for honour 参加承兑 spV/+jy{  
acceptor 承兑人；接受人；受票人 shO
Q/  
acceptor for honour 参加承兑人 M3
350  
accident insurance 意外保险 ^E8XPK]-~  
Accident Insurance Association of Hong Kong 香港意外保险公会 DDT)l+:XP  
accident insurance scheme 意外保险计划 brGUK PB  
accident year basis 意外年度基准 u+GtH;<;  
accommodation 通融；贷款 YAqv:
  
accommodation bill 通融票据；空头票据 AAE8j.  
accommodation party 汇票代发人 5uuZt0V\  
account balance 帐户余额；帐户结余 fYR*B0tu  
account book 帐簿 (8u.Xbdh  
account collected in advance 预收款项 SXn1v.6  
account current book 往来帐簿 V6Y:l9  
account of after-acquired property 事后取得的财产报告 YT6<1-E#  
account of defaulter 拖欠帐目 W|oLS  
account payable 应付帐款 ++Qg5FukR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xZ}1dq8  
account receivable 应收帐款 cWSiJr):r  
account receivable report 应收帐款报表 GQOz\ic  
account statement 结单；帐单；会计财务报表 ^9 gFW $]  
account title 帐户名称；会计科目 jemg#GB8  
accountant's report 会计师报告
QXnL(z  
Accountant's Report Rules 会计师报告规则 V^W
R(Q}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 s88lN=;  
Accounting Arrangements 《会计安排》 n 5X0Gi9  
accounting basis 会计基础 FV>LD% uu  
accounting by Official Receiver 破产管理署署长呈交的帐目 .V9/0  
Accounting Circular 《会计通告》 y|1,h}H^n  
accounting class 会计类别 't:|>;Wx  
accounting date 记帐日期；会计结算日期 y,i:BQJ<  
accounting for money 款项核算 &{?*aK&%3l  
Accounting Officer 会计主任 TOp|Qt n  
accounting period 会计报告期；会计期 )>$@cH  
accounting policy 会计政策；会计方针 !SAjV)  
accounting practice 会计惯例 V8w!yc  
accounting principle 会计准则 )2KQZMtgm]  
accounting record 会计记录 /(Se:jH$>  
accounting report 会计报告 st"uD\L1p:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 M/XxiF  
Accounting Society of China 中国会计学会 vq|o}6Et  
accounting statement 会计报表 ORhe?E]  
accounting system 会计制度；会计系统 {k=H5<FV  
accounting transaction 会计事项；帐务交易 2?hc94  
accounting treatment 会计处理 $IzhaX  
accounting year 会计年度 TQyi-Dc  
accretion 增值；添加 ^| L@f  
accrual 应计项目；应累算数目 (5y+g?9d;  
accrual basis 应计制；权责发生制 (a0q*iC%  
accrual basis accounting 应计制会计；权责发生制会计 y -j3d)T  
accrue 应累算；应计 |X/
QSL  
accrued benefit 应累算利益 vs-%J6}G  
accrued charges 应计费用 hce *G@b  
accrued cumulative preference share dividend 应累算的累积优先股股息 qi7(RL_
N  
accrued expenses 应累算费用  ~{7/v  
accrued interest payable 应付利息；应计未付利息 T >XnVK  
accrued interest receivable 应收利息；应计未收利息 C 7)w8y  
accrued right 累算权益 ]03+8#J  
accruing profit 应累算的利润 LP?E  
accumulated fiscal reserve 累积财政储备 jEwfa_Q%  
accumulated profit 累积利润；滚存溢利 dGf:0xE"  
accumulated reserve 累积储备 ]]~tFdh  
accumulation of surplus income 累积收益盈余 Fdsaf[3[v  
acquired assets 既得资产 BFP ( 2j  
acquisition 收购；购置；取得 {//;GC*  
acquisition cost 购置成本 V3j1M?>  
acquisition expenses 购置费用 X_yAx)Do  
acquisition of 100% interest 收购全部股权 I^>m-M.  
acquisition of control 取得控制权 :r%Hsur(  
acquisition of fixed assets 购置固定资产 -F.A1{l[.  
acquisition of shell “买壳” R4+Gmx 1  
acquisition price 收购价 o";5@NH  
act of God 天灾 0Q^ -d+!  
acting partner 执事合伙人 
dc[w`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 'r;C(Gh6  
active partner 积极参与的合伙人 %c[Q_  
active trading 交投活跃 GRV#f06  
actual circulation 实际流通 Y
)*5M  
actual cost 实际成本 fx&b*OC  
actual expenditure 实际开支；实际支出 i7g+8zd8d  
actual income 实际入息；实际收入；实际收益 y{CyjYpz^  
actual market 现货市场 DU9A3Z  
actual price 现货价；实际价格 [J4 Aig   
actual profit 实际利润 5ve4u  
actual quotation 实盘；实际价位；实际报价 6(1xU\x  
actual year basis 按实际年度计算 ~ZbEKqni2  
actuals 实货 )c vA}U.z  
actuarial investigation 精算调查 ,MkldCV  
actuarial principle 精算原则 1<Fh aK  
actuarial report 精算师报告 QJ{to%  
Actuarial Society of Hong Kong 香港精算学会 *~b3FLzq  
actuarial valuation 精算师估值 ?M'_L']N[  
actuary 精算师 9GdQ$
^m  
ad referendum agreement 暂定协议；有待覆核的协定 n{oRmw-
 
ad valorem duty 从价税；按值征税 N<bNJD}  
ad valorem duty system 从价税制 OnGtIY  
ad valorem fee 从价费 d5?"GFy  
ad valorem tariff 从价关税 H]v"_!(\  
additional allowance 额外免税额 ~9#nC`%2j  
additional amount for unexpired risk 未过期风险的额外款额 _2*Ryz  
additional assessable profit 补加应评税利润 fJ"#c<n  
additional assessment 补加评税 # 3{g6[Y  
additional commitment 额外承担 nNe`?TS?f  
additional commitment vote 额外承担拨款 Gt{'` P,&9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1eG@?~G  
additional dependent parent allowance 供养父母额外免税额 >y<yFO{  
additional provision 额外拨款 2K/+6t}  
additional stamp duty 附加印花税 \@]/ks=K  
additional tax 补加税罚款；补加税款 56!>}!
8!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 iO^z7Y7  
adjudged bankrupt 被裁定破产 V&)lS Qw  
adjudicated bankrupt 裁定破产人 XAN{uD^3\%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v/%q*6@  
adjudication of bankruptcy 裁定破产；宣告破产 _ PC}`Y'&  
adjudication of insolvency 裁定无力偿还债务 [5&zyIi  
adjusted actual 经调整的实数；调整后的实数 y?BzZ16\bL  
adjusted current assets 经调整的流动资产；调整后的流动资产 Jz(!eTVs  
adjusted figure 经调整的数字；调整后的数额 @)0-oa,u+  
adjusted liabilities 经调整的负债；调整后的负债 :/e=J  
adjusted loss 经调整的亏损；调整后的亏损 4fe$0mye  
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 -!]Ie4"  
adjusted profit 经调整的利润；调整后的利润 rx^vh%/ Q!  
adjusted surplus 经调整的盈余额；调整后的盈余额 IEb"tsel  
adjusted value 经调整的价值；调整后的价值 p)M\q fZ  
adjustment 调整；修订；理算〔保险〕 _;*|"e@^  
adjustment centre 调剂中心 b"Ep?=*5  
adjustment lag 调整过程的时间差距；调整时差 :v/6k  
adjustment mechanism 调整机制 _E({!t"`  
adjustment of loss 亏损调整 ~'/I[y4t  
adjustment process 调整过程；调整程序 UloZo? e`  
adjustment range 调整幅度 d\nBc6  
administered exchange rate 受管制汇率 [.e Y xZ{=