[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: |y)Rlb#d  
v AP)(I  
A share Ａ股；甲类股份 MLtfi{;LH  
abatement of tax 减税；减扣免税额 4.$<o/M  
ABN AMRO Bank N.V. 荷兰银行 /zMiy?  
above-the-line expenditure 线上项目支出；经常预算支出 q+.DZ @  
above-the-line receipt 线上项目收入；经常预算收入 PCF!Y (l  
ABSA Asia Limited 南非联合亚洲有限公司 EpB2?XGA  
absolute change 绝对数值变更 oJK1~;:  
absolute expenditure 实际开支 ):; &~  
absolute guideline figure 绝对准则数字 6]^ShOX_Z  
absolute interest 绝对权益 _Isju S  
absolute order of discharge 绝对破产解除令 cod__.  
absolute profit margin 绝对利润幅度 fWhwI+  
absolute value 实值；绝对值 xgn@1.}G  
absolutely vested interest 绝对既得权益 kzny4v[y  
absorbed cost 已吸收成本；已分摊成本 1q0DOf]!T  
absorption 吸收；分摊；合并 A6v02WG_1T  
absorption rate 吸收率；摊配率；分摊率 ?M.n 9|}y  
ACB Finance Limited 亚洲商业财务有限公司 y/k6gl[`  
acceptable form of reciprocity 合理的互惠条件 `of 5h*k  
acceptable rate 适当利率；适当汇率 lCLz!k2di  
acceptance agreement 承兑协议 .xS3,O_[  
acceptance for honour 参加承兑 j$'L-kK+  
acceptor 承兑人；接受人；受票人  58\Rl  
acceptor for honour 参加承兑人 Ch%W C,  
accident insurance 意外保险 mRZC98$ @r  
Accident Insurance Association of Hong Kong 香港意外保险公会 +ObP[F  
accident insurance scheme 意外保险计划 ?lW-NPr  
accident year basis 意外年度基准 Vz6p^kMB  
accommodation 通融；贷款 ZgQ4~s  
accommodation bill 通融票据；空头票据 U+>!DtOYK  
accommodation party 汇票代发人 CMB:%  
account balance 帐户余额；帐户结余 }u:@:}8K  
account book 帐簿 
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account collected in advance 预收款项 ~CIA6&  
account current book 往来帐簿 fw$/@31AP?  
account of after-acquired property 事后取得的财产报告 )8VrGg?  
account of defaulter 拖欠帐目 }R4%%)j(Vj  
account payable 应付帐款 MlaViw  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 pp@Jn dlg  
account receivable 应收帐款 B{$4 s8XU  
account receivable report 应收帐款报表 c ]M!4.  
account statement 结单；帐单；会计财务报表 Aw9se"d  
account title 帐户名称；会计科目 :@x24wN/  
accountant's report 会计师报告 [y-0w.V=oE  
Accountant's Report Rules 会计师报告规则 smvIU0:K  
accounting and auditing procedure 会计与审计程序；会计与核数程序  Z 6KM%R  
Accounting Arrangements 《会计安排》 Wj.f
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accounting basis 会计基础 Wd#r-&!6j  
accounting by Official Receiver 破产管理署署长呈交的帐目 (7 ^5jo[D  
Accounting Circular 《会计通告》 JX8Hn |  
accounting class 会计类别 d2`m0U  
accounting date 记帐日期；会计结算日期 ATl.Qku@  
accounting for money 款项核算 nI7G"f[%r;  
Accounting Officer 会计主任 &oI;^|  
accounting period 会计报告期；会计期 1Z%^U ?  
accounting policy 会计政策；会计方针 H_RV#BW&  
accounting practice 会计惯例 hEla8L4Y  
accounting principle 会计准则 tkX7yg>`  
accounting record 会计记录 lx_jy>$}r  
accounting report 会计报告 {`?C5< r  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {U@&hE -  
Accounting Society of China 中国会计学会 xj`ni G  
accounting statement 会计报表 e/hA>  
accounting system 会计制度；会计系统 {R<0'JU  
accounting transaction 会计事项；帐务交易 2yZ/'}Mw  
accounting treatment 会计处理 lz=$Dz  
accounting year 会计年度 nAIV]9RAZ%  
accretion 增值；添加 Lc4\i  
accrual 应计项目；应累算数目 S.&=>   
accrual basis 应计制；权责发生制 x&}pM}ea  
accrual basis accounting 应计制会计；权责发生制会计 ln4gkm<]t  
accrue 应累算；应计 qd$Y"~Mco  
accrued benefit 应累算利益 7i^7sT8t  
accrued charges 应计费用 S. my" j  
accrued cumulative preference share dividend 应累算的累积优先股股息 /$ Gp<.z  
accrued expenses 应累算费用 !SRElb A;i  
accrued interest payable 应付利息；应计未付利息 Xq:jp+WSG  
accrued interest receivable 应收利息；应计未收利息 #-vuY#gs  
accrued right 累算权益 -OV:y
],-  
accruing profit 应累算的利润 u&{}hv&FY  
accumulated fiscal reserve 累积财政储备 .m%/JquMFM  
accumulated profit 累积利润；滚存溢利 jZwv!-:  
accumulated reserve 累积储备 U8TH}9Q  
accumulation of surplus income 累积收益盈余 3ht>eaHi  
acquired assets 既得资产 `! ~~Wf'  
acquisition 收购；购置；取得 pT3p!/pl3  
acquisition cost 购置成本 %c+`8 wj  
acquisition expenses 购置费用 3sr>?/>:  
acquisition of 100% interest 收购全部股权 -M=#U\D  
acquisition of control 取得控制权 6zv-nMZc  
acquisition of fixed assets 购置固定资产 Su"9`  
acquisition of shell “买壳” tFlLKziU  
acquisition price 收购价 '"u>;Bq  
act of God 天灾 ;k1\-  
acting partner 执事合伙人 zgre&BV0q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]`@= ;w  
active partner 积极参与的合伙人 uu0"k<Tp  
active trading 交投活跃 t!}QG"ma  
actual circulation 实际流通 ^3~+|A98M  
actual cost 实际成本 Dx p8^VL  
actual expenditure 实际开支；实际支出 Y2lBQp8'|  
actual income 实际入息；实际收入；实际收益 [I6(;lq2  
actual market 现货市场 Pn?Ujjv  
actual price 现货价；实际价格 7oUecyoj  
actual profit 实际利润 Y:o\qr!Y  
actual quotation 实盘；实际价位；实际报价 6<aZr\Ufg  
actual year basis 按实际年度计算 DJ&ni`  
actuals 实货 i/Zv@GF  
actuarial investigation 精算调查 /~sNx
 
actuarial principle 精算原则 YY{0WWua  
actuarial report 精算师报告 %Xe#'qNq)  
Actuarial Society of Hong Kong 香港精算学会 ]rwHr;.  
actuarial valuation 精算师估值 bcx,Kb  
actuary 精算师 6(#fGH&[  
ad referendum agreement 暂定协议；有待覆核的协定 _FpZc?=  
ad valorem duty 从价税；按值征税 f3r\X  
ad valorem duty system 从价税制 8&[Lr o9  
ad valorem fee 从价费 FKYPk FB  
ad valorem tariff 从价关税 qW~Z#Si  
additional allowance 额外免税额 +M )ep\j  
additional amount for unexpired risk 未过期风险的额外款额 hM_0/o-  
additional assessable profit 补加应评税利润 |l\!  
additional assessment 补加评税 ~rnbuIh  
additional commitment 额外承担 C8^h`B9z&I  
additional commitment vote 额外承担拨款 #6g9@tE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _xKu EU}  
additional dependent parent allowance 供养父母额外免税额 R7'6#2y  
additional provision 额外拨款 =2Vs))>Y  
additional stamp duty 附加印花税 Rs$fNW@P  
additional tax 补加税罚款；补加税款 s&Bk@a8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,)&ansN  
adjudged bankrupt 被裁定破产 8>R 75dw  
adjudicated bankrupt 裁定破产人 ^|^ywgK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c:*[HO\  
adjudication of bankruptcy 裁定破产；宣告破产 B=ckRWq  
adjudication of insolvency 裁定无力偿还债务 Np2I*l6W  
adjusted actual 经调整的实数；调整后的实数 p :v'"A}  
adjusted current assets 经调整的流动资产；调整后的流动资产 qGlbO  
adjusted figure 经调整的数字；调整后的数额 L3N?^^]  
adjusted liabilities 经调整的负债；调整后的负债 B|\JGnNQ  
adjusted loss 经调整的亏损；调整后的亏损 X  jPPgI  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 9N+3S2sBx&  
adjusted profit 经调整的利润；调整后的利润 k<&zVV'  
adjusted surplus 经调整的盈余额；调整后的盈余额 yr;~M {{4  
adjusted value 经调整的价值；调整后的价值 x]6-r`O7r  
adjustment 调整；修订；理算〔保险〕 |2
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adjustment centre 调剂中心 s0zN#'o]  
adjustment lag 调整过程的时间差距；调整时差 b(E}W2-t  
adjustment mechanism 调整机制 W?>C$_p C  
adjustment of loss 亏损调整 @p$Nw.{'  
adjustment process 调整过程；调整程序 o[ Je  
adjustment range 调整幅度 hSN{jl{L`  
administered exchange rate 受管制汇率 kVmRv.zZ