[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: =nRuY'  
H~fdbR  
A share Ａ股；甲类股份 CEt R[Cu  
abatement of tax 减税；减扣免税额 < oI8-f  
ABN AMRO Bank N.V. 荷兰银行 Re[:qLa]  
above-the-line expenditure 线上项目支出；经常预算支出 ">90E^  
above-the-line receipt 线上项目收入；经常预算收入 c@du2ICUc  
ABSA Asia Limited 南非联合亚洲有限公司 o$J6 ~ dn  
absolute change 绝对数值变更 8j
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absolute expenditure 实际开支 e3(<8]`b[  
absolute guideline figure 绝对准则数字 !]b@RUU  
absolute interest 绝对权益 NPJ.+
ph  
absolute order of discharge 绝对破产解除令 kBsXfVs
9  
absolute profit margin 绝对利润幅度 .9M
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absolute value 实值；绝对值 ^ddO&!U  
absolutely vested interest 绝对既得权益 TSto9$}*  
absorbed cost 已吸收成本；已分摊成本 ?[= U%sPu=  
absorption 吸收；分摊；合并 6?gi_3g  
absorption rate 吸收率；摊配率；分摊率 b1^cD6sT+  
ACB Finance Limited 亚洲商业财务有限公司 |4>:M\h  
acceptable form of reciprocity 合理的互惠条件 bBE+jqi2  
acceptable rate 适当利率；适当汇率 sdr.u  
acceptance agreement 承兑协议 r6Nm!Bq7  
acceptance for honour 参加承兑 ycpE=fso'  
acceptor 承兑人；接受人；受票人 Zf:]Gq1  
acceptor for honour 参加承兑人 A,XfD}+:Z  
accident insurance 意外保险 9([6d.`~  
Accident Insurance Association of Hong Kong 香港意外保险公会 ($d4:Ww  
accident insurance scheme 意外保险计划 \{v,6JC  
accident year basis 意外年度基准 8z T0_vw  
accommodation 通融；贷款 (B#( Z=  
accommodation bill 通融票据；空头票据 0HibY[_PbD  
accommodation party 汇票代发人 >BoSw&T$Q  
account balance 帐户余额；帐户结余 ~j&?/{7I  
account book 帐簿 1f//wk|  
account collected in advance 预收款项 3% vis\~^  
account current book 往来帐簿 #A<"4#}  
account of after-acquired property 事后取得的财产报告 ^.HWkS`e  
account of defaulter 拖欠帐目 Gp|JU Fo  
account payable 应付帐款 @ss):FwA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 d"&3Q_2CD  
account receivable 应收帐款 GU6qIz|  
account receivable report 应收帐款报表 BKb<2  
account statement 结单；帐单；会计财务报表 eyB_l
.U7  
account title 帐户名称；会计科目 nNR:cGfG  
accountant's report 会计师报告 K wFXB  
Accountant's Report Rules 会计师报告规则 r+ \/G{+=}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 JvJ;bFXD  
Accounting Arrangements 《会计安排》 5gK~('9'?1  
accounting basis 会计基础 J(9=T<%T  
accounting by Official Receiver 破产管理署署长呈交的帐目 \Jpw1,6  
Accounting Circular 《会计通告》 z8iENECwj  
accounting class 会计类别 c@OP5L>{  
accounting date 记帐日期；会计结算日期 p":zrf'(6  
accounting for money 款项核算 HdCk!Fv  
Accounting Officer 会计主任 VS`Z_Xn  
accounting period 会计报告期；会计期 wn84?$BGd  
accounting policy 会计政策；会计方针 W_J
hNe  
accounting practice 会计惯例 V
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accounting principle 会计准则 `:5,e/5,  
accounting record 会计记录 x# 8IZ  
accounting report 会计报告 
g i4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x[Q&k[xV  
Accounting Society of China 中国会计学会 SIv[9G6  
accounting statement 会计报表 4ftj>O  
accounting system 会计制度；会计系统 9dYOH)f  
accounting transaction 会计事项；帐务交易 t2.juoI(  
accounting treatment 会计处理 RV92qn B  
accounting year 会计年度 b]#~39Iph  
accretion 增值；添加 m+T2vi  
accrual 应计项目；应累算数目 e"_"vbk  
accrual basis 应计制；权责发生制 2np-Fc{S  
accrual basis accounting 应计制会计；权责发生制会计 P>W8V+l![  
accrue 应累算；应计 VjTAN=  
accrued benefit 应累算利益 jt% WPkY:  
accrued charges 应计费用 "m>};.lj  
accrued cumulative preference share dividend 应累算的累积优先股股息 NDo^B7R-  
accrued expenses 应累算费用 5KaSWw/  
accrued interest payable 应付利息；应计未付利息 4vGbG:x  
accrued interest receivable 应收利息；应计未收利息 :SeLkQC  
accrued right 累算权益 T&*eOr  
accruing profit 应累算的利润 M6x;BjrV  
accumulated fiscal reserve 累积财政储备 k4mTZ}6E  
accumulated profit 累积利润；滚存溢利 8;.` {'r  
accumulated reserve 累积储备 4Q&mC"  
accumulation of surplus income 累积收益盈余 y`+<X{V5L  
acquired assets 既得资产 ^Kum%<[i  
acquisition 收购；购置；取得 STRyW Ml  
acquisition cost 购置成本 c#x7N9;"!  
acquisition expenses 购置费用 i ~P91  
acquisition of 100% interest 收购全部股权 .-%oDuB5zF  
acquisition of control 取得控制权 p1?J  
acquisition of fixed assets 购置固定资产 F]SIT\kBm  
acquisition of shell “买壳” ]E..43  
acquisition price 收购价 _!;\R7]  
act of God 天灾 {4)5]62>u  
acting partner 执事合伙人 C=EhY+5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {5.?'vMp  
active partner 积极参与的合伙人 lmp R>@o"  
active trading 交投活跃 qIk )'!Vk  
actual circulation 实际流通 3]7ipwF2q  
actual cost 实际成本 Qv=Bq{N  
actual expenditure 实际开支；实际支出 4Xr"d@ 2(  
actual income 实际入息；实际收入；实际收益 C64eD
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actual market 现货市场 X)Ocn`
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actual price 现货价；实际价格 B8>FCF&}E  
actual profit 实际利润 %rX\ P  
actual quotation 实盘；实际价位；实际报价 '9Qd.q7s|b  
actual year basis 按实际年度计算 0=gF6U  
actuals 实货 U(8I
+xZ  
actuarial investigation 精算调查 "SDsISWd  
actuarial principle 精算原则 tUn&z?7bF  
actuarial report 精算师报告 B1HQz@^  
Actuarial Society of Hong Kong 香港精算学会 ap{{(y&R  
actuarial valuation 精算师估值 " gwm23Rpj  
actuary 精算师 8Q)y%7{6  
ad referendum agreement 暂定协议；有待覆核的协定 Mof)2Hbd:  
ad valorem duty 从价税；按值征税 B##C{^5A`  
ad valorem duty system 从价税制 s+Cl  
ad valorem fee 从价费 UU-v;_oP  
ad valorem tariff 从价关税 s2wwmtUCN  
additional allowance 额外免税额 }% FDm@+  
additional amount for unexpired risk 未过期风险的额外款额 U8U/?zW/&  
additional assessable profit 补加应评税利润 .Wd.)^?  
additional assessment 补加评税 h^Arb=I  
additional commitment 额外承担 *%z< P~}  
additional commitment vote 额外承担拨款 
aB7d(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Zu)i+GeG  
additional dependent parent allowance 供养父母额外免税额 !~Ax  
additional provision 额外拨款 n,1NJKX  
additional stamp duty 附加印花税 1\=pPys)  
additional tax 补加税罚款；补加税款 v] W1F,u  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /{49I,  
adjudged bankrupt 被裁定破产 38OIFT  
adjudicated bankrupt 裁定破产人 
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adjudication fee 裁定费；评定印花税额手续费；评估契据费 +D6-m  
adjudication of bankruptcy 裁定破产；宣告破产 5mDVFb 3a  
adjudication of insolvency 裁定无力偿还债务 LZ3rr-  
adjusted actual 经调整的实数；调整后的实数 8Q#t\$RY  
adjusted current assets 经调整的流动资产；调整后的流动资产 4Q &Xb <  
adjusted figure 经调整的数字；调整后的数额 _D!M nTK  
adjusted liabilities 经调整的负债；调整后的负债 mNGb} lR  
adjusted loss 经调整的亏损；调整后的亏损 |F8;+nAVF#  
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 xF2f/y   
adjusted profit 经调整的利润；调整后的利润 v GulM<YY  
adjusted surplus 经调整的盈余额；调整后的盈余额 IiYuUN1D  
adjusted value 经调整的价值；调整后的价值 #J'Z5)i|  
adjustment 调整；修订；理算〔保险〕 :XNK-A W  
adjustment centre 调剂中心 ghE?8&@ iq  
adjustment lag 调整过程的时间差距；调整时差 4Xa.r6T_N=  
adjustment mechanism 调整机制 =k[(rvU3  
adjustment of loss 亏损调整 9Ba|J"?Y k  
adjustment process 调整过程；调整程序 weTK#O0@v  
adjustment range 调整幅度 e2,<,~_K6  
administered exchange rate 受管制汇率 )&g2D@+{