[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: *{bqHMd4L  
'AU!xG6OQ  
A share Ａ股；甲类股份 'tj4;+xf^  
abatement of tax 减税；减扣免税额 r}w 9?s^rB  
ABN AMRO Bank N.V. 荷兰银行 {zcjTJ=Zt8  
above-the-line expenditure 线上项目支出；经常预算支出 X5=7DE]  
above-the-line receipt 线上项目收入；经常预算收入 BN67o]*]<  
ABSA Asia Limited 南非联合亚洲有限公司 I&9B^fF6  
absolute change 绝对数值变更 TfOZ>uR"g  
absolute expenditure 实际开支 !.A>)+AK  
absolute guideline figure 绝对准则数字 EOiKwhrV  
absolute interest 绝对权益 6>Fw,$  
absolute order of discharge 绝对破产解除令 '
=kX   
absolute profit margin 绝对利润幅度 .0 K8h:I  
absolute value 实值；绝对值 f.{0P-Np  
absolutely vested interest 绝对既得权益 1vr/|RWW  
absorbed cost 已吸收成本；已分摊成本 (`N/1}vk  
absorption 吸收；分摊；合并 {u5@Yp  
absorption rate 吸收率；摊配率；分摊率 qi$8GX=~r  
ACB Finance Limited 亚洲商业财务有限公司 \`^jl  
acceptable form of reciprocity 合理的互惠条件 U7N<!6  
acceptable rate 适当利率；适当汇率 $i hIHl6'  
acceptance agreement 承兑协议 :>;#/<3{  
acceptance for honour 参加承兑 RL%{VE  
acceptor 承兑人；接受人；受票人 w@4+
&v>O  
acceptor for honour 参加承兑人 pJIH_H  
accident insurance 意外保险 b< rM3P;  
Accident Insurance Association of Hong Kong 香港意外保险公会 4#T'Fy].  
accident insurance scheme 意外保险计划 ,^(T^ -  
accident year basis 意外年度基准 >;Bhl|r~z  
accommodation 通融；贷款 {+ m)*3~w  
accommodation bill 通融票据；空头票据 VmW_,  
accommodation party 汇票代发人 Kj7Osqu2bE  
account balance 帐户余额；帐户结余 S70ERRk  
account book 帐簿 #'[ f^xgJ  
account collected in advance 预收款项 N=
kACEo  
account current book 往来帐簿 F^f]*MhT"  
account of after-acquired property 事后取得的财产报告 hf'3yEm  
account of defaulter 拖欠帐目 sr\MQ?\fB  
account payable 应付帐款 9D@Ez
"xv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9f "*Oj  
account receivable 应收帐款 6\`,blkX  
account receivable report 应收帐款报表 cGDA0#r  
account statement 结单；帐单；会计财务报表 fAK  
account title 帐户名称；会计科目 e1#}
/U  
accountant's report 会计师报告 p81~Lk*Hz@  
Accountant's Report Rules 会计师报告规则 W^x[maz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >2rFURcD  
Accounting Arrangements 《会计安排》 .'4 *'i:  
accounting basis 会计基础 CNwh
H)*  
accounting by Official Receiver 破产管理署署长呈交的帐目 REJ}T:  
Accounting Circular 《会计通告》 Au {`oxD  
accounting class 会计类别 X!@Gv:TD  
accounting date 记帐日期；会计结算日期 }K/[3X=B  
accounting for money 款项核算 6*e:ey U  
Accounting Officer 会计主任 |(/"IS]  
accounting period 会计报告期；会计期 myYe~f4=HQ  
accounting policy 会计政策；会计方针 /xmd]XM=_  
accounting practice 会计惯例 k;)L-ge9  
accounting principle 会计准则 67e1Y@Xu  
accounting record 会计记录 _CgD7d  
accounting report 会计报告 &I70ve NY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T]:5y_4?[  
Accounting Society of China 中国会计学会 c/s'&gG33z  
accounting statement 会计报表 b~|B(lL6Xm  
accounting system 会计制度；会计系统 -*WD.|k  
accounting transaction 会计事项；帐务交易 $R^"~|m3M  
accounting treatment 会计处理 HdGy$m`  
accounting year 会计年度 []@Mk  
accretion 增值；添加 BKIt,7j  
accrual 应计项目；应累算数目 v4&*iT  
accrual basis 应计制；权责发生制 :{sX8U%  
accrual basis accounting 应计制会计；权责发生制会计 !v sUL-  
accrue 应累算；应计 NENbr$,G  
accrued benefit 应累算利益 XhS<GF%  
accrued charges 应计费用 @a~K#Bvlm  
accrued cumulative preference share dividend 应累算的累积优先股股息 m$4Gm(Up  
accrued expenses 应累算费用 r1[0#5kJ;J  
accrued interest payable 应付利息；应计未付利息 jQc0_F\  
accrued interest receivable 应收利息；应计未收利息 6 2LZ}yn_"  
accrued right 累算权益 w<'mV^S  
accruing profit 应累算的利润 F8
pLA@7[  
accumulated fiscal reserve 累积财政储备 <%!@cE+y  
accumulated profit 累积利润；滚存溢利 V7&L+] !  
accumulated reserve 累积储备 ]!f=b\-Av  
accumulation of surplus income 累积收益盈余 , w_Ew  
acquired assets 既得资产 IE|$>q0Z  
acquisition 收购；购置；取得 6L2.88 i  
acquisition cost 购置成本 7~IAgjo,@  
acquisition expenses 购置费用 M]&9Kg3  
acquisition of 100% interest 收购全部股权 \Wo,^qR  
acquisition of control 取得控制权 8\[6z0+;  
acquisition of fixed assets 购置固定资产 A5z `3T;1  
acquisition of shell “买壳” eX=W+&l j  
acquisition price 收购价 >FY`xl\m}<  
act of God 天灾 8U-}%D<a  
acting partner 执事合伙人 .rS0zU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9@!`,Co  
active partner 积极参与的合伙人 mtHw! *  
active trading 交投活跃 <AB]FBo(  
actual circulation 实际流通 `=FfzL  
actual cost 实际成本 t]Oxo`h=  
actual expenditure 实际开支；实际支出 5T,`j=\  
actual income 实际入息；实际收入；实际收益 l{;vD=D  
actual market 现货市场 J3 K!@m_\  
actual price 现货价；实际价格 fFsA[@5tul  
actual profit 实际利润 wL}=$DN  
actual quotation 实盘；实际价位；实际报价 E*CY/F I_  
actual year basis 按实际年度计算 /N~.,vf  
actuals 实货 9XS'5AXN  
actuarial investigation 精算调查 s:Memvf  
actuarial principle 精算原则 A$ s4Q0Mf  
actuarial report 精算师报告 HQ]g{JVld\  
Actuarial Society of Hong Kong 香港精算学会 "_9Dau$  
actuarial valuation 精算师估值 Peb;XI
 
actuary 精算师 w,^!kO0)~8  
ad referendum agreement 暂定协议；有待覆核的协定 /Wt<[g#  
ad valorem duty 从价税；按值征税 z0c_&@uj*  
ad valorem duty system 从价税制 }VyDX14j  
ad valorem fee 从价费 Z5+qb  
ad valorem tariff 从价关税 BaqRAO7  
additional allowance 额外免税额 "/wZtc  
additional amount for unexpired risk 未过期风险的额外款额 hH%@8'1v  
additional assessable profit 补加应评税利润 )y._]is)b  
additional assessment 补加评税 |E|d"_Ma  
additional commitment 额外承担 z`'{l {  
additional commitment vote 额外承担拨款 ZMoN  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,
\ov$
biL  
additional dependent parent allowance 供养父母额外免税额 IRD?.K]*  
additional provision 额外拨款 $O=m/l$  
additional stamp duty 附加印花税 =`u4xa#m  
additional tax 补加税罚款；补加税款 Ioj F/
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H htAD Y  
adjudged bankrupt 被裁定破产 rtC.!].;%  
adjudicated bankrupt 裁定破产人 .I<#i9Le  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |s=)*DZv  
adjudication of bankruptcy 裁定破产；宣告破产  Xji<oih  
adjudication of insolvency 裁定无力偿还债务 <w<&,xM  
adjusted actual 经调整的实数；调整后的实数 kbiMqiPG  
adjusted current assets 经调整的流动资产；调整后的流动资产 jgbE@IA@!'  
adjusted figure 经调整的数字；调整后的数额 O\8_;Gc;  
adjusted liabilities 经调整的负债；调整后的负债 fpu^  
adjusted loss 经调整的亏损；调整后的亏损 !bRoNP  
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 a
|{RK}|3  
adjusted profit 经调整的利润；调整后的利润 $SA8 $!:  
adjusted surplus 经调整的盈余额；调整后的盈余额 %,1bh  
adjusted value 经调整的价值；调整后的价值 \$W>@w0  
adjustment 调整；修订；理算〔保险〕 1r'skmxq  
adjustment centre 调剂中心 7:<co  
adjustment lag 调整过程的时间差距；调整时差 +<7`Gn(n3  
adjustment mechanism 调整机制 :OQx;>'  
adjustment of loss 亏损调整 ]gx]7  
adjustment process 调整过程；调整程序 r< sx On  
adjustment range 调整幅度 Dz3=k
sXZ  
administered exchange rate 受管制汇率 ^1nQDd*