[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: -\%5aXr  
s 8K.A~5 w  
A share Ａ股；甲类股份 ps`j>vX*  
abatement of tax 减税；减扣免税额 ^a /q6{  
ABN AMRO Bank N.V. 荷兰银行 ]i,o+xBKH  
above-the-line expenditure 线上项目支出；经常预算支出 Hq>h nCT  
above-the-line receipt 线上项目收入；经常预算收入 7KUf,0D  
ABSA Asia Limited 南非联合亚洲有限公司 /!>OWh*~  
absolute change 绝对数值变更 ct,;V/Dx  
absolute expenditure 实际开支 |Axbx?  
absolute guideline figure 绝对准则数字 %{V7|Azt  
absolute interest 绝对权益
iYYuZ.  
absolute order of discharge 绝对破产解除令 <9xr? i=  
absolute profit margin 绝对利润幅度 dSTyx#o  
absolute value 实值；绝对值 6 ~{'\Z  
absolutely vested interest 绝对既得权益 @aFk|.6  
absorbed cost 已吸收成本；已分摊成本 yXEI%2~)  
absorption 吸收；分摊；合并 "D4% A!i  
absorption rate 吸收率；摊配率；分摊率 T]/>c  
ACB Finance Limited 亚洲商业财务有限公司 q6sb;? I  
acceptable form of reciprocity 合理的互惠条件 ;{R;lF,  
acceptable rate 适当利率；适当汇率 |9FrVO$M  
acceptance agreement 承兑协议 eAP 8
!  
acceptance for honour 参加承兑 pih 0ME}z  
acceptor 承兑人；接受人；受票人 6v%ePFul  
acceptor for honour 参加承兑人 Us#/#-hJ  
accident insurance 意外保险 "u$XEA  
Accident Insurance Association of Hong Kong 香港意外保险公会 %Q}(.h%M  
accident insurance scheme 意外保险计划 2g_mQT  
accident year basis 意外年度基准 X$Q.A^9  
accommodation 通融；贷款 %`]!atH  
accommodation bill 通融票据；空头票据 NZ8X@|N  
accommodation party 汇票代发人 ?D9iCP~~  
account balance 帐户余额；帐户结余 g$Vr9MH  
account book 帐簿 v}AjW%rB  
account collected in advance 预收款项 ;;CNr_  
account current book 往来帐簿 8sI$  
account of after-acquired property 事后取得的财产报告 km^ZF<.@  
account of defaulter 拖欠帐目 -U_,RMw~  
account payable 应付帐款 k5Q1.;fW76  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _):@C:6  
account receivable 应收帐款 BOA7@Zaa$p  
account receivable report 应收帐款报表 {<}Hut:a  
account statement 结单；帐单；会计财务报表 Vom,^`}  
account title 帐户名称；会计科目 !:esd
JH  
accountant's report 会计师报告 z_KCG2=5  
Accountant's Report Rules 会计师报告规则 \4<|QE  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Ets6tM`  
Accounting Arrangements 《会计安排》 EX, {1^h  
accounting basis 会计基础 #s>'IPc0  
accounting by Official Receiver 破产管理署署长呈交的帐目 #k>A,   
Accounting Circular 《会计通告》 :mLXB75gH  
accounting class 会计类别 S&[
9Vb  
accounting date 记帐日期；会计结算日期 /<+`4n  
accounting for money 款项核算 }[@Q**j(  
Accounting Officer 会计主任 "8U=0a  
accounting period 会计报告期；会计期 7D 3-/_v  
accounting policy 会计政策；会计方针 EDnZ/)6Gg  
accounting practice 会计惯例 %WmTG }L)  
accounting principle 会计准则 "j8=%J{  
accounting record 会计记录 i<tJG{A=  
accounting report 会计报告 HmU6:8V *Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6<5:m:KE  
Accounting Society of China 中国会计学会 /S~ =qodS  
accounting statement 会计报表 ${wp}<u_  
accounting system 会计制度；会计系统 suLC7x`Z  
accounting transaction 会计事项；帐务交易 Gp)J[8j  
accounting treatment 会计处理 jr#*;go  
accounting year 会计年度 ;qWSfCt/^  
accretion 增值；添加 GGhk`z  
accrual 应计项目；应累算数目 *0V'rH)  
accrual basis 应计制；权责发生制 yFd942  
accrual basis accounting 应计制会计；权责发生制会计 _]D 6m2R  
accrue 应累算；应计 W|n$H`;R  
accrued benefit 应累算利益 Zvfy%k   
accrued charges 应计费用 nr}Ols  
accrued cumulative preference share dividend 应累算的累积优先股股息 N@!PhP  
accrued expenses 应累算费用 Q uw|KL  
accrued interest payable 应付利息；应计未付利息 :mf&,?  
accrued interest receivable 应收利息；应计未收利息 jk\V2x@DR  
accrued right 累算权益 VTyj<6Y  
accruing profit 应累算的利润 vfmY>nr  
accumulated fiscal reserve 累积财政储备 1:@ScHS  
accumulated profit 累积利润；滚存溢利 #O8=M(- V  
accumulated reserve 累积储备 3kF+wifsz  
accumulation of surplus income 累积收益盈余 C6@*l~j  
acquired assets 既得资产 7(^F@,,@  
acquisition 收购；购置；取得 9v3n4=gc  
acquisition cost 购置成本 Bx$?*y&f!v  
acquisition expenses 购置费用 5gC>j(  
acquisition of 100% interest 收购全部股权 mD
D96y  
acquisition of control 取得控制权 q0vZR"y  
acquisition of fixed assets 购置固定资产 UVgSO|Tg  
acquisition of shell “买壳” m^TN6/])  
acquisition price 收购价 oEFo7X`t  
act of God 天灾  +`ov1h  
acting partner 执事合伙人 Bm%|W
QK
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 y>g
w @+  
active partner 积极参与的合伙人 8ZCA vEy  
active trading 交投活跃 '^[+]
  
actual circulation 实际流通 )vVf- zU  
actual cost 实际成本 $}z/BV1I  
actual expenditure 实际开支；实际支出 )ZrB-(u~k  
actual income 实际入息；实际收入；实际收益 j*4:4B%  
actual market 现货市场  5tZ0zr  
actual price 现货价；实际价格 n'JS-
  
actual profit 实际利润 oK4xRv8Hd  
actual quotation 实盘；实际价位；实际报价 a69e^;,>q  
actual year basis 按实际年度计算 $4)L~g|  
actuals 实货 X6qgApyE  
actuarial investigation 精算调查 pFwJ:  
actuarial principle 精算原则 . P?n<n#  
actuarial report 精算师报告 du#f_|xG  
Actuarial Society of Hong Kong 香港精算学会 EN}XIa>R  
actuarial valuation 精算师估值 pQC|_T#u  
actuary 精算师 A^LS^!Jz  
ad referendum agreement 暂定协议；有待覆核的协定 H~>8q~o]  
ad valorem duty 从价税；按值征税 X-TGrdoX  
ad valorem duty system 从价税制 NPM2qL9&J  
ad valorem fee 从价费 Tm7LaM  
ad valorem tariff 从价关税 5ddfdIp  
additional allowance 额外免税额 uZ>q$ F  
additional amount for unexpired risk 未过期风险的额外款额 Ck"db30.  
additional assessable profit 补加应评税利润 4*5e0:O  
additional assessment 补加评税 3?L[ohKH?:  
additional commitment 额外承担 <8Nr;96
IA  
additional commitment vote 额外承担拨款 Fpeokr"i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #e,TS`"e D  
additional dependent parent allowance 供养父母额外免税额 ZU+_nWnl  
additional provision 额外拨款 Hz==,NR-W  
additional stamp duty 附加印花税 >gM"*Laa?  
additional tax 补加税罚款；补加税款 ki/Cpfq40*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8c_X`0jy  
adjudged bankrupt 被裁定破产 A,=> |&*  
adjudicated bankrupt 裁定破产人 RO%M9LISI  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #M+_Lk3  
adjudication of bankruptcy 裁定破产；宣告破产 t* A[v  
adjudication of insolvency 裁定无力偿还债务 ?K:.Pa  
adjusted actual 经调整的实数；调整后的实数 gFu,q`
Vf*  
adjusted current assets 经调整的流动资产；调整后的流动资产 YPNW%N!$|  
adjusted figure 经调整的数字；调整后的数额 e5n]@mu%  
adjusted liabilities 经调整的负债；调整后的负债 l(}L-:@A  
adjusted loss 经调整的亏损；调整后的亏损 {&B_b|g*fW  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 >w,jaQ  
adjusted profit 经调整的利润；调整后的利润 3]9Rmx  
adjusted surplus 经调整的盈余额；调整后的盈余额 kS9;Tjcx  
adjusted value 经调整的价值；调整后的价值 8e
,F{>N  
adjustment 调整；修订；理算〔保险〕 {x _cgsn  
adjustment centre 调剂中心 g7*Uuh#  
adjustment lag 调整过程的时间差距；调整时差 ~1twGG_;  
adjustment mechanism 调整机制 'd&d"E[  
adjustment of loss 亏损调整 S4{vS?>j  
adjustment process 调整过程；调整程序 /~f[>#  
adjustment range 调整幅度 jX(${j<  
administered exchange rate 受管制汇率 DLqH*U