[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: E*v+@rv  
SS;'g4h\6  
A share Ａ股；甲类股份 *@YQr]~ ;  
abatement of tax 减税；减扣免税额 n*~#]%4  
ABN AMRO Bank N.V. 荷兰银行 k6;pi=sYNW  
above-the-line expenditure 线上项目支出；经常预算支出 ])zpx-  
above-the-line receipt 线上项目收入；经常预算收入 ;~}!P7z  
ABSA Asia Limited 南非联合亚洲有限公司 K=P LOC5  
absolute change 绝对数值变更 C+C1(b;1  
absolute expenditure 实际开支 YIl,8! z~  
absolute guideline figure 绝对准则数字 Lf Y[Z4  
absolute interest 绝对权益 ,`$2  
absolute order of discharge 绝对破产解除令 I%0J=V;o{  
absolute profit margin 绝对利润幅度 PJh9
7%7  
absolute value 实值；绝对值 <1U *{y  
absolutely vested interest 绝对既得权益 Vl :M6d1  
absorbed cost 已吸收成本；已分摊成本 d%1Vby  
absorption 吸收；分摊；合并 6x@]b>W  
absorption rate 吸收率；摊配率；分摊率  hSk  
ACB Finance Limited 亚洲商业财务有限公司 H_%ae'W  
acceptable form of reciprocity 合理的互惠条件 8ePzUc\#  
acceptable rate 适当利率；适当汇率 $bk_%R}s  
acceptance agreement 承兑协议 9H%
ixBnM  
acceptance for honour 参加承兑 T zHR  
acceptor 承兑人；接受人；受票人 
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acceptor for honour 参加承兑人 Ak\"
C4s  
accident insurance 意外保险 M !rw!,g  
Accident Insurance Association of Hong Kong 香港意外保险公会 1a#R7 chl  
accident insurance scheme 意外保险计划 EmV Z qW  
accident year basis 意外年度基准 tQ2S*]"f  
accommodation 通融；贷款 3cFvS[JG  
accommodation bill 通融票据；空头票据 WjBtL52  
accommodation party 汇票代发人 cdfnM%`>\  
account balance 帐户余额；帐户结余 B=i%Z_r]w  
account book 帐簿 * \tR  
account collected in advance 预收款项 1[". z{V3*  
account current book 往来帐簿 j<vU[J+gx~  
account of after-acquired property 事后取得的财产报告 e/IVZmUn^  
account of defaulter 拖欠帐目 S`[r]msw  
account payable 应付帐款 \@j3/!=,n%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 42 rIIJ1A  
account receivable 应收帐款 =ZARJ40L  
account receivable report 应收帐款报表 A~wyn5:_  
account statement 结单；帐单；会计财务报表 Olq`mlsK  
account title 帐户名称；会计科目 ,Q8h#0z r  
accountant's report 会计师报告 y L 3F  
Accountant's Report Rules 会计师报告规则 rGSi !q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 jx];=IC3tt  
Accounting Arrangements 《会计安排》 *18J$  
accounting basis 会计基础 EJTa~  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]8XIw`:f  
Accounting Circular 《会计通告》 
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accounting class 会计类别 I]N!cEr;@-  
accounting date 记帐日期；会计结算日期 ` )1qq @  
accounting for money 款项核算
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Accounting Officer 会计主任 IpsV4nmnz-  
accounting period 会计报告期；会计期 +|spC  
accounting policy 会计政策；会计方针 5{M$m&$1  
accounting practice 会计惯例 Hd~fSXFl  
accounting principle 会计准则 yc@:*Z  
accounting record 会计记录 O  u{|o0  
accounting report 会计报告 Um I,
?p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W o$UV  
Accounting Society of China 中国会计学会 -k@Uo(MB  
accounting statement 会计报表 h,2?+}Fn  
accounting system 会计制度；会计系统 9QN(Wq@  
accounting transaction 会计事项；帐务交易 SQf.R%cg$  
accounting treatment 会计处理 izr 3{y5  
accounting year 会计年度 t?_ {  
accretion 增值；添加 5ZHO+@HiFH  
accrual 应计项目；应累算数目 q62U+o9G  
accrual basis 应计制；权责发生制 !Y]%U @4}  
accrual basis accounting 应计制会计；权责发生制会计 yI$MqR  
accrue 应累算；应计 M cbiO)@I  
accrued benefit 应累算利益 .+CMm5T  
accrued charges 应计费用 <h1J+  
accrued cumulative preference share dividend 应累算的累积优先股股息 1?# Wg>7'  
accrued expenses 应累算费用 q&EwD(k  
accrued interest payable 应付利息；应计未付利息 {Gr"oO`&"  
accrued interest receivable 应收利息；应计未收利息 |>=\ VX17  
accrued right 累算权益 _1HEGX\  
accruing profit 应累算的利润 H?dEgubg7]  
accumulated fiscal reserve 累积财政储备 (:J U  
accumulated profit 累积利润；滚存溢利  1O@cev;  
accumulated reserve 累积储备 Y@V6/D} 1  
accumulation of surplus income 累积收益盈余 ${, !Ll7)  
acquired assets 既得资产 W:=CpbwENX  
acquisition 收购；购置；取得 ~2?U Ev6  
acquisition cost 购置成本 '5SO3/{b  
acquisition expenses 购置费用 (`K~p Z  
acquisition of 100% interest 收购全部股权 Y t0
s  
acquisition of control 取得控制权 Hbz,3{o5  
acquisition of fixed assets 购置固定资产 *
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acquisition of shell “买壳” 29h
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acquisition price 收购价 $*d
Y f  
act of God 天灾 A/*h[N+2!  
acting partner 执事合伙人 AV["%$:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [fXC ;c1  
active partner 积极参与的合伙人 1 ,4V8gp  
active trading 交投活跃 8]0?mV8iOE  
actual circulation 实际流通 8*yky  
actual cost 实际成本 ` oXL  
actual expenditure 实际开支；实际支出 3 p9LVa  
actual income 实际入息；实际收入；实际收益 OL$^7F B  
actual market 现货市场 d0@czNWIC  
actual price 现货价；实际价格 Zl`sY5{1  
actual profit 实际利润 kn7Qv k[+  
actual quotation 实盘；实际价位；实际报价 -`e`U%n  
actual year basis 按实际年度计算 >R8eAR$N  
actuals 实货 FuZLE%gP  
actuarial investigation 精算调查 ~qmu?5  
actuarial principle 精算原则 |oJ R+  
actuarial report 精算师报告 s$;IR c5!6  
Actuarial Society of Hong Kong 香港精算学会 }=^Al;W  
actuarial valuation 精算师估值 AZjj71UE  
actuary 精算师 N&+DhKw  
ad referendum agreement 暂定协议；有待覆核的协定 r=pb7=M#LN  
ad valorem duty 从价税；按值征税 <\S j5  
ad valorem duty system 从价税制 nXF|AeAco  
ad valorem fee 从价费 q5(Z   
ad valorem tariff 从价关税 ;X2(G  
additional allowance 额外免税额 IpMZ{kJlv`  
additional amount for unexpired risk 未过期风险的额外款额 }X*.Vv A  
additional assessable profit 补加应评税利润 @IwVR  
additional assessment 补加评税 fTc,"{  
additional commitment 额外承担 VNLggeX'U  
additional commitment vote 额外承担拨款 ;Cqjg.wkB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /Q[M2DN@  
additional dependent parent allowance 供养父母额外免税额 Pxm~2PAm  
additional provision 额外拨款 Dhe ]f#d  
additional stamp duty 附加印花税 )Y+?)=~  
additional tax 补加税罚款；补加税款 $C !Mk  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4FgY!k  
adjudged bankrupt 被裁定破产 -a$7b;gF  
adjudicated bankrupt 裁定破产人 (Eoji7U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 b/Z0{38  
adjudication of bankruptcy 裁定破产；宣告破产 x2gP, p-  
adjudication of insolvency 裁定无力偿还债务 ~.wDb,*  
adjusted actual 经调整的实数；调整后的实数 xiPP&$mg  
adjusted current assets 经调整的流动资产；调整后的流动资产 )\TI^%s  
adjusted figure 经调整的数字；调整后的数额 \3@AC7  
adjusted liabilities 经调整的负债；调整后的负债 5=.EngG  
adjusted loss 经调整的亏损；调整后的亏损 +vtI1LC;_  
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 'qg q8  
adjusted profit 经调整的利润；调整后的利润 %Sdzr!I7*  
adjusted surplus 经调整的盈余额；调整后的盈余额 ly]n2RK  
adjusted value 经调整的价值；调整后的价值 rpT{0>5  
adjustment 调整；修订；理算〔保险〕 D%Y{(l+X  
adjustment centre 调剂中心 |cBpX+D  
adjustment lag 调整过程的时间差距；调整时差 !*gTC1bvB  
adjustment mechanism 调整机制 _(8HK  
adjustment of loss 亏损调整 5Cs JghTw  
adjustment process 调整过程；调整程序 mJ|7Jc  
adjustment range 调整幅度 pMX#!wb  
administered exchange rate 受管制汇率 k(;c<Z{?1