[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: :m+:%ke K  
$jc>?.6  
A share Ａ股；甲类股份 s%/0WW0y^  
abatement of tax 减税；减扣免税额 rAQ^:
q  
ABN AMRO Bank N.V. 荷兰银行 =]Ek12.  
above-the-line expenditure 线上项目支出；经常预算支出 d&U;rMEv  
above-the-line receipt 线上项目收入；经常预算收入 l_kH^ET  
ABSA Asia Limited 南非联合亚洲有限公司 }Rf } iG  
absolute change 绝对数值变更 v=W%|iZ  
absolute expenditure 实际开支 JHMj4Zkp  
absolute guideline figure 绝对准则数字 G-:DMjvN  
absolute interest 绝对权益 =+"XV8Fi,  
absolute order of discharge 绝对破产解除令 [hiOFmMJZ-  
absolute profit margin 绝对利润幅度 Nd6N:1-  
absolute value 实值；绝对值 Dk7"#q@kx  
absolutely vested interest 绝对既得权益 Uz62!)  
absorbed cost 已吸收成本；已分摊成本 v'iQLUgI  
absorption 吸收；分摊；合并 ;j52a8uE'}  
absorption rate 吸收率；摊配率；分摊率 W>,b1_k c  
ACB Finance Limited 亚洲商业财务有限公司 JE?XZp@V  
acceptable form of reciprocity 合理的互惠条件 F'h[g.\}  
acceptable rate 适当利率；适当汇率 3Yr  
acceptance agreement 承兑协议 xt-;7  
acceptance for honour 参加承兑 3+#bkG  
acceptor 承兑人；接受人；受票人 0\i&v  
acceptor for honour 参加承兑人 dA_s7),  
accident insurance 意外保险 /evh.S  
Accident Insurance Association of Hong Kong 香港意外保险公会 .II'W3Fr  
accident insurance scheme 意外保险计划 c''!&;[!  
accident year basis 意外年度基准 lc/2!:g  
accommodation 通融；贷款 JEAqSZak#  
accommodation bill 通融票据；空头票据 _R8-Hj E  
accommodation party 汇票代发人 =!{dKz-&  
account balance 帐户余额；帐户结余 !}vz_6)  
account book 帐簿 ,Wdyg8&.  
account collected in advance 预收款项 }y0UyOa{C  
account current book 往来帐簿 *vj5J"Y(;t  
account of after-acquired property 事后取得的财产报告 :{Y,Nsa  
account of defaulter 拖欠帐目 V8N<%/A=  
account payable 应付帐款 Bzg
DhDj  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8p!PR^OM@  
account receivable 应收帐款 S ":-5S6  
account receivable report 应收帐款报表 GEvif4  
account statement 结单；帐单；会计财务报表 G[wa,j^hu  
account title 帐户名称；会计科目 h<QXr'4+  
accountant's report 会计师报告 jUfc&bi3  
Accountant's Report Rules 会计师报告规则 _x>u"w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Y${ $7+@  
Accounting Arrangements 《会计安排》 \^YJs?  
accounting basis 会计基础 I)sCWC:Mq~  
accounting by Official Receiver 破产管理署署长呈交的帐目 6D
ExsB~@  
Accounting Circular 《会计通告》 [qb#>P2G3  
accounting class 会计类别 c8u&ev.U  
accounting date 记帐日期；会计结算日期 SWmdU]  
accounting for money 款项核算 !X,=RR`zT  
Accounting Officer 会计主任 ME7JU|@
Z  
accounting period 会计报告期；会计期 /Db~ -$K  
accounting policy 会计政策；会计方针 bZKK'd$I  
accounting practice 会计惯例 f"PApV9[  
accounting principle 会计准则
=izB :  
accounting record 会计记录 x2nNkd0h  
accounting report 会计报告 ?HBc7$nW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 RLIugz{IH  
Accounting Society of China 中国会计学会 Cx@,J\rsQ  
accounting statement 会计报表 hio{
: (  
accounting system 会计制度；会计系统 &K\di*kN  
accounting transaction 会计事项；帐务交易 ;1o"Oij  
accounting treatment 会计处理 `5gcc7b  
accounting year 会计年度 LUCpZ3F1  
accretion 增值；添加 ^h' wZ7-\  
accrual 应计项目；应累算数目 rA_e3L@v#[  
accrual basis 应计制；权责发生制 {0[qERj"z  
accrual basis accounting 应计制会计；权责发生制会计 uL1 -@D,  
accrue 应累算；应计 l~\'Z2op  
accrued benefit 应累算利益 kdv>QZ  
accrued charges 应计费用 }$OQw'L[  
accrued cumulative preference share dividend 应累算的累积优先股股息 ap=_odW~p  
accrued expenses 应累算费用 ` bg{\ .q  
accrued interest payable 应付利息；应计未付利息 he!e~5<@y  
accrued interest receivable 应收利息；应计未收利息 O
k,hm.|  
accrued right 累算权益 0Uybh.dC  
accruing profit 应累算的利润 _p90Zm-3X  
accumulated fiscal reserve 累积财政储备 {Ynr(J.  
accumulated profit 累积利润；滚存溢利 Qn6&M  
accumulated reserve 累积储备 ;[*7UE+#7  
accumulation of surplus income 累积收益盈余 bhFzu[B  
acquired assets 既得资产 f^',J@9@  
acquisition 收购；购置；取得 <Z}2A8mjY  
acquisition cost 购置成本 1[^2f70n  
acquisition expenses 购置费用 +nZx{d,wt  
acquisition of 100% interest 收购全部股权 A}W&=m8!  
acquisition of control 取得控制权
|)0 kvf?  
acquisition of fixed assets 购置固定资产 I|08[ mO  
acquisition of shell “买壳” 7Xw#  
acquisition price 收购价 [P"#?7 N  
act of God 天灾 fv}h;?C  
acting partner 执事合伙人
tcmG>^YM  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xeZ,}YP)  
active partner 积极参与的合伙人 (LGx;9S?  
active trading 交投活跃 5z=;q!3  
actual circulation 实际流通 `L0}^|`9  
actual cost 实际成本 ]"F0"UH,  
actual expenditure 实际开支；实际支出 {E>kFeg  
actual income 实际入息；实际收入；实际收益 I=.98v%  
actual market 现货市场 W4X=.vr  
actual price 现货价；实际价格 qy.Mi{=~:  
actual profit 实际利润 T?Hs_u{  
actual quotation 实盘；实际价位；实际报价 nIdvff  
actual year basis 按实际年度计算 F2lTDuk>C  
actuals 实货 ?7(`2=J  
actuarial investigation 精算调查 &i6WVNGy  
actuarial principle 精算原则 mKn:EqA  
actuarial report 精算师报告 0f1*#8-6  
Actuarial Society of Hong Kong 香港精算学会 N^:)U"9*e  
actuarial valuation 精算师估值 ~6E `6;`  
actuary 精算师 `@-H ;  
ad referendum agreement 暂定协议；有待覆核的协定 mpN|U(n  
ad valorem duty 从价税；按值征税 +Z/Pj_.o  
ad valorem duty system 从价税制 t13wQ
t  
ad valorem fee 从价费 #6@7XC  
ad valorem tariff 从价关税 >f74]J=V  
additional allowance 额外免税额 ]B\ H  
additional amount for unexpired risk 未过期风险的额外款额 b,~6cDU  
additional assessable profit 补加应评税利润 qVE6ROSh  
additional assessment 补加评税 ^~(@QfY  
additional commitment 额外承担 v2/@Pu!kg  
additional commitment vote 额外承担拨款 %Q]m6ciAM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \za 0?b  
additional dependent parent allowance 供养父母额外免税额 D O#4E<]5  
additional provision 额外拨款 y/Paq^Hd  
additional stamp duty 附加印花税 z-ra]  
additional tax 补加税罚款；补加税款 IL*C/y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 l/#;GYB]  
adjudged bankrupt 被裁定破产 gT?
:zd=;  
adjudicated bankrupt 裁定破产人 sO ,,i]a0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
)jm}h7,  
adjudication of bankruptcy 裁定破产；宣告破产 hvwKh
Q}wX  
adjudication of insolvency 裁定无力偿还债务 hZ[,.  
adjusted actual 经调整的实数；调整后的实数 `ZC_F! E  
adjusted current assets 经调整的流动资产；调整后的流动资产 .\".}4qQ  
adjusted figure 经调整的数字；调整后的数额 <$qe2FtUq  
adjusted liabilities 经调整的负债；调整后的负债 'MVE5  
adjusted loss 经调整的亏损；调整后的亏损 Hj2E-RwG  
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 LJ\uRfs  
adjusted profit 经调整的利润；调整后的利润 9jBP|I{xI  
adjusted surplus 经调整的盈余额；调整后的盈余额 R %aed>zo  
adjusted value 经调整的价值；调整后的价值 <y7nGXzLK  
adjustment 调整；修订；理算〔保险〕 V* Ta[)E  
adjustment centre 调剂中心 bXmX@A$#Io  
adjustment lag 调整过程的时间差距；调整时差 lpvZ[^G  
adjustment mechanism 调整机制 :6:;Z qn  
adjustment of loss 亏损调整 GHaD32  
adjustment process 调整过程；调整程序 )7f;FWI  
adjustment range 调整幅度 6F !B;D-Q  
administered exchange rate 受管制汇率 }(FF^
Mh