[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: Ah_Ttj  
bG'"l qn  
A share Ａ股；甲类股份 {<p-/|Z52  
abatement of tax 减税；减扣免税额 'ot,6@~x>  
ABN AMRO Bank N.V. 荷兰银行 :k-(%E](  
above-the-line expenditure 线上项目支出；经常预算支出 7AOjlC9R}  
above-the-line receipt 线上项目收入；经常预算收入 M)<4|x  
ABSA Asia Limited 南非联合亚洲有限公司 ]tu:V,q  
absolute change 绝对数值变更 MPn 6sf9M  
absolute expenditure 实际开支 Q9[$8  
absolute guideline figure 绝对准则数字 pE^jUxk6  
absolute interest 绝对权益 FtEmSKD  
absolute order of discharge 绝对破产解除令 hDP&~Mk  
absolute profit margin 绝对利润幅度 kOQq
+_Y  
absolute value 实值；绝对值 7 [b]%i  
absolutely vested interest 绝对既得权益 ssWSY(j]  
absorbed cost 已吸收成本；已分摊成本 a2z1 /Nh  
absorption 吸收；分摊；合并 09r0Rb  
absorption rate 吸收率；摊配率；分摊率 &ND8^lR=Y;  
ACB Finance Limited 亚洲商业财务有限公司 UTThl2=+  
acceptable form of reciprocity 合理的互惠条件 ff1Em.  
acceptable rate 适当利率；适当汇率 LK?V`J5wY  
acceptance agreement 承兑协议 -9L[eYn  
acceptance for honour 参加承兑 $PNS`@B  
acceptor 承兑人；接受人；受票人 |, Lp1  
acceptor for honour 参加承兑人 MV~-']2u  
accident insurance 意外保险 ](z?zDk  
Accident Insurance Association of Hong Kong 香港意外保险公会 iJr 1w&GL$  
accident insurance scheme 意外保险计划 !Q0aKkMfL  
accident year basis 意外年度基准 ,^>WCG  
accommodation 通融；贷款 1>$}N?u:T  
accommodation bill 通融票据；空头票据 <21@jdu3n,  
accommodation party 汇票代发人 uPp9
UW  
account balance 帐户余额；帐户结余 2".^Ma^D!  
account book 帐簿 _i-
(` 5  
account collected in advance 预收款项 f"w
m]Q59  
account current book 往来帐簿 1\~-No  
account of after-acquired property 事后取得的财产报告 %)|_&Rh  
account of defaulter 拖欠帐目 ?9?eA^X%  
account payable 应付帐款 fFBD5q(n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]rhxB4*1  
account receivable 应收帐款 pFUW7jE  
account receivable report 应收帐款报表 tR;? o,T  
account statement 结单；帐单；会计财务报表 ? 7H'#l  
account title 帐户名称；会计科目 y*AB=d^  
accountant's report 会计师报告 Wb|xEwqd`  
Accountant's Report Rules 会计师报告规则 xD(RjL+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 oI!L2  
Accounting Arrangements 《会计安排》 `2j \(N,  
accounting basis 会计基础 X5M{ No>z  
accounting by Official Receiver 破产管理署署长呈交的帐目 _;M46o%h  
Accounting Circular 《会计通告》 w^.^XK4v.  
accounting class 会计类别 bay7%[BLB  
accounting date 记帐日期；会计结算日期 f a9n6uT  
accounting for money 款项核算 77:s=)   
Accounting Officer 会计主任 nhUL{ER  
accounting period 会计报告期；会计期 U;QN+fF]u  
accounting policy 会计政策；会计方针 x+L G4++  
accounting practice 会计惯例 => PBdW  
accounting principle 会计准则 c04"d"$ x  
accounting record 会计记录 @\!9dK-W  
accounting report 会计报告 X1P_IB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <IX)D `mf  
Accounting Society of China 中国会计学会 c1,dT2:=  
accounting statement 会计报表 rRfPq  
accounting system 会计制度；会计系统 NWGSUUa  
accounting transaction 会计事项；帐务交易 zeXMi
:X  
accounting treatment 会计处理 _>/T<Db  
accounting year 会计年度 V?k"BU  
accretion 增值；添加 C&\vVNV;9  
accrual 应计项目；应累算数目 WdA6Y  
accrual basis 应计制；权责发生制 |?t6h 5Mt"  
accrual basis accounting 应计制会计；权责发生制会计 =h083|y>  
accrue 应累算；应计 ,r,~1oV<"  
accrued benefit 应累算利益 )LA^j|Y}  
accrued charges 应计费用 S[J=d%(  
accrued cumulative preference share dividend 应累算的累积优先股股息 GisI/Ir[  
accrued expenses 应累算费用 8Jz/'  
accrued interest payable 应付利息；应计未付利息 n(mS  
accrued interest receivable 应收利息；应计未收利息 `f@VX :aL}  
accrued right 累算权益 Y'.WO[dgf  
accruing profit 应累算的利润 4E Hb  
accumulated fiscal reserve 累积财政储备 Se o3a6o  
accumulated profit 累积利润；滚存溢利 `q ;79t  
accumulated reserve 累积储备 %Jrdr`<  
accumulation of surplus income 累积收益盈余 >g t_C'  
acquired assets 既得资产 >};6>)0  
acquisition 收购；购置；取得 A/ eZ!"Y  
acquisition cost 购置成本 n&. bs7N2  
acquisition expenses 购置费用 >PsP y.  
acquisition of 100% interest 收购全部股权 "4{_amgm&<  
acquisition of control 取得控制权 ^UF]%qqOn  
acquisition of fixed assets 购置固定资产 !~'\E y  
acquisition of shell “买壳” dh7PpuN{  
acquisition price 收购价 sFEkxZi<  
act of God 天灾 [_3Rhp:  
acting partner 执事合伙人 ;x[F4d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *>=vSRL0_  
active partner 积极参与的合伙人 _{EO9s2FG  
active trading 交投活跃 =A6/D    
actual circulation 实际流通 u@`)u#  
actual cost 实际成本 :'OC
Q.[{s  
actual expenditure 实际开支；实际支出 BO5g
wvyI  
actual income 实际入息；实际收入；实际收益 ?kICYtY:_b  
actual market 现货市场 M
y:9  
actual price 现货价；实际价格 N*PF&MyB  
actual profit 实际利润 5G~;g  
actual quotation 实盘；实际价位；实际报价 23/!k}G"  
actual year basis 按实际年度计算 Y$^x.^dT,  
actuals 实货 zS Yh ?NB5  
actuarial investigation 精算调查 ZCQ7xQD  
actuarial principle 精算原则 xM1>kbo|  
actuarial report 精算师报告 SL;\S74  
Actuarial Society of Hong Kong 香港精算学会 7Q<uk[d0  
actuarial valuation 精算师估值 lN,8(n?g  
actuary 精算师 mm3goIi;Y  
ad referendum agreement 暂定协议；有待覆核的协定 9T47U; _)  
ad valorem duty 从价税；按值征税 B|IQ/g?  
ad valorem duty system 从价税制 k'N `5M)  
ad valorem fee 从价费 Fj9/@pe1  
ad valorem tariff 从价关税 WUid5e2  
additional allowance 额外免税额 eSynw$F2N  
additional amount for unexpired risk 未过期风险的额外款额 "y>\ mC
  
additional assessable profit 补加应评税利润 ]P TTI\n  
additional assessment 补加评税 -aiQp@^/J  
additional commitment 额外承担 ]E66'  
additional commitment vote 额外承担拨款 28[dTsd%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _nR8L`l*z  
additional dependent parent allowance 供养父母额外免税额 H_'i.t 'SS  
additional provision 额外拨款 K\&A}R  
additional stamp duty 附加印花税 ;lS
T@>  
additional tax 补加税罚款；补加税款 %/dYSC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \s2hep  
adjudged bankrupt 被裁定破产 lz!F{mR  
adjudicated bankrupt 裁定破产人 %3e}YQe)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Vw*;xek?  
adjudication of bankruptcy 裁定破产；宣告破产 lrjlkgSN  
adjudication of insolvency 裁定无力偿还债务 ^4Ra$<  
adjusted actual 经调整的实数；调整后的实数 ND
\&#  
adjusted current assets 经调整的流动资产；调整后的流动资产 2}u hPW+  
adjusted figure 经调整的数字；调整后的数额 (NUk{MTX  
adjusted liabilities 经调整的负债；调整后的负债 9?r|Y@xh]  
adjusted loss 经调整的亏损；调整后的亏损 w,NK]<dU@  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 bz_Zk  
adjusted profit 经调整的利润；调整后的利润 'kc_Ov VA  
adjusted surplus 经调整的盈余额；调整后的盈余额 sk~rjH]-g$  
adjusted value 经调整的价值；调整后的价值 ^*C+^l&J!  
adjustment 调整；修订；理算〔保险〕 ?H7*?HV  
adjustment centre 调剂中心 ze Qgg|;  
adjustment lag 调整过程的时间差距；调整时差 &0Zn21q  
adjustment mechanism 调整机制 >Dpz0v  
adjustment of loss 亏损调整 S .rT5A[  
adjustment process 调整过程；调整程序 *=L3bBu?  
adjustment range 调整幅度 (US]e un  
administered exchange rate 受管制汇率 ?7@Y=7BS4