[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: (bD'SWE   
]B=2r^fn  
A share Ａ股；甲类股份 8c5%~}kG  
abatement of tax 减税；减扣免税额 YT\.${N  
ABN AMRO Bank N.V. 荷兰银行 W $EAo+V  
above-the-line expenditure 线上项目支出；经常预算支出 Mv7=ZAm  
above-the-line receipt 线上项目收入；经常预算收入 &7Lg)PG  
ABSA Asia Limited 南非联合亚洲有限公司 4)+L(KyB2  
absolute change 绝对数值变更 /`VrV{\/!  
absolute expenditure 实际开支 c'&\[b(m  
absolute guideline figure 绝对准则数字 l$J2|\M6  
absolute interest 绝对权益 F|^tRL-  
absolute order of discharge 绝对破产解除令 R(W}..U0R"  
absolute profit margin 绝对利润幅度 ,<O|Iis  
absolute value 实值；绝对值 `PI?RU[g*  
absolutely vested interest 绝对既得权益 DhzmC  
absorbed cost 已吸收成本；已分摊成本 r9!,cs  
absorption 吸收；分摊；合并 ],xvhfZ"dn  
absorption rate 吸收率；摊配率；分摊率 I.hy"y2&  
ACB Finance Limited 亚洲商业财务有限公司 se`^g ,]P  
acceptable form of reciprocity 合理的互惠条件 f/3rcYR;y  
acceptable rate 适当利率；适当汇率 tde&w=ec  
acceptance agreement 承兑协议
EJaGz\\  
acceptance for honour 参加承兑 ]D&\|,,(
 
acceptor 承兑人；接受人；受票人 =v49[i  
acceptor for honour 参加承兑人 {^_K  
accident insurance 意外保险 B> V)6\  
Accident Insurance Association of Hong Kong 香港意外保险公会 dz=pL$C  
accident insurance scheme 意外保险计划 ^Q5advxuq  
accident year basis 意外年度基准 'NSfGC%7R  
accommodation 通融；贷款 [kL`'yi  
accommodation bill 通融票据；空头票据 $[{YE[a  
accommodation party 汇票代发人 ,
B,:$G<  
account balance 帐户余额；帐户结余 U]64HuL  
account book 帐簿 F@rx/3 [  
account collected in advance 预收款项 xa$4P [  
account current book 往来帐簿 eh}I?:(a?  
account of after-acquired property 事后取得的财产报告 %%qg<iO_  
account of defaulter 拖欠帐目  wjfc9z  
account payable 应付帐款 p%ZAVd*|#V  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 NXSjN~aG2  
account receivable 应收帐款 E<r<ObeRv`  
account receivable report 应收帐款报表 zr^"zcfz&  
account statement 结单；帐单；会计财务报表 KkyZd9  
account title 帐户名称；会计科目 fO,m_ OR:)  
accountant's report 会计师报告 3%YDsd vQx  
Accountant's Report Rules 会计师报告规则 ^C70b)68  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "`Y.5
.  
Accounting Arrangements 《会计安排》 HL~DIC%  
accounting basis 会计基础 ^17i98w  
accounting by Official Receiver 破产管理署署长呈交的帐目 u -A_l<K
 
Accounting Circular 《会计通告》 Bnh*;J0  
accounting class 会计类别 p "d_+  
accounting date 记帐日期；会计结算日期 ]7J*(,sp  
accounting for money 款项核算 L)9uBdF  
Accounting Officer 会计主任 -$ha@bCWO  
accounting period 会计报告期；会计期 z4wG]]Kh*  
accounting policy 会计政策；会计方针 !<= ^&\A  
accounting practice 会计惯例 rL|9Xru  
accounting principle 会计准则 rHJtNN8$k  
accounting record 会计记录 [BuAJ930#5  
accounting report 会计报告 SshjUNx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LZz]4Mf  
Accounting Society of China 中国会计学会 uy8mhB+]  
accounting statement 会计报表 2}U:6w  
accounting system 会计制度；会计系统  R/Te;z  
accounting transaction 会计事项；帐务交易 |DLmMsS4  
accounting treatment 会计处理 1!&m1   
accounting year 会计年度 5;X3{$y  
accretion 增值；添加 A0 $ds  
accrual 应计项目；应累算数目 3.w &e0Es  
accrual basis 应计制；权责发生制 5~{s-Ms  
accrual basis accounting 应计制会计；权责发生制会计 wPl9%  
accrue 应累算；应计 *nlDN4Y[  
accrued benefit 应累算利益 `Tc"a_p9t  
accrued charges 应计费用
MTAq}8  
accrued cumulative preference share dividend 应累算的累积优先股股息 bj7r" _  
accrued expenses 应累算费用 BoP,MpF  
accrued interest payable 应付利息；应计未付利息 |SuN3B4e  
accrued interest receivable 应收利息；应计未收利息 |Pq z0n=v  
accrued right 累算权益 ~qkn1N%'  
accruing profit 应累算的利润 2k+u_tj>  
accumulated fiscal reserve 累积财政储备 +%?\#EQJ  
accumulated profit 累积利润；滚存溢利 R/jHH{T3  
accumulated reserve 累积储备 (x140_TH~  
accumulation of surplus income 累积收益盈余 A9o"L.o )  
acquired assets 既得资产 '4,>#D8@O  
acquisition 收购；购置；取得 ]. 0;;v6)  
acquisition cost 购置成本 F5%I
sAH  
acquisition expenses 购置费用 DsH#?h<-o  
acquisition of 100% interest 收购全部股权 gb}>xO  
acquisition of control 取得控制权 BQL](Y"  
acquisition of fixed assets 购置固定资产 0`Y"xN`'i  
acquisition of shell “买壳” fF.sT7Az+  
acquisition price 收购价 A 1B_EX.  
act of God 天灾 KEo?Cy?%ff  
acting partner 执事合伙人 L16">,5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *}=z^;_oq  
active partner 积极参与的合伙人 MR/gLm (8(  
active trading 交投活跃 QSyPtjg]  
actual circulation 实际流通 Zb$P`~(%  
actual cost 实际成本 lf}%^od~6  
actual expenditure 实际开支；实际支出 &VTO9d  
actual income 实际入息；实际收入；实际收益 lK3{~\J-  
actual market 现货市场  >f*Zf(F  
actual price 现货价；实际价格 }ZJ*N Y  
actual profit 实际利润 8K2=WYN  
actual quotation 实盘；实际价位；实际报价 `u$lSGl  
actual year basis 按实际年度计算 tC\(H=ecP  
actuals 实货 '1rO&F  
actuarial investigation 精算调查 b=XHE1^rM  
actuarial principle 精算原则 0N):8`dY  
actuarial report 精算师报告 I8VCR
8q  
Actuarial Society of Hong Kong 香港精算学会 Lc_cB`  
actuarial valuation 精算师估值 ^1;Eq>u  
actuary 精算师 'Xu3]'m*  
ad referendum agreement 暂定协议；有待覆核的协定 3
0{WGc@l#  
ad valorem duty 从价税；按值征税 Y7<
(_
p7  
ad valorem duty system 从价税制 b)7v-1N  
ad valorem fee 从价费 -YY@[5x?u  
ad valorem tariff 从价关税 Bb.U4#  
additional allowance 额外免税额 4DsHUc6  
additional amount for unexpired risk 未过期风险的额外款额 qkBCI,X_Y  
additional assessable profit 补加应评税利润 #7=- zda5  
additional assessment 补加评税 b{}ao  
additional commitment 额外承担 ;nAI;Qw L  
additional commitment vote 额外承担拨款 1@xdzKua1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _*CbtQb5  
additional dependent parent allowance 供养父母额外免税额 $y,tR.5.)[  
additional provision 额外拨款 ;@H:+R+(  
additional stamp duty 附加印花税 S#nW )=   
additional tax 补加税罚款；补加税款 HM
&"2c  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Kon|TeC>d  
adjudged bankrupt 被裁定破产 g9gi7.'0  
adjudicated bankrupt 裁定破产人 q,>4#J[2;s  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =)nJ'}x  
adjudication of bankruptcy 裁定破产；宣告破产 IGF25-7B  
adjudication of insolvency 裁定无力偿还债务 C sCH :>  
adjusted actual 经调整的实数；调整后的实数 .zsYV
tK  
adjusted current assets 经调整的流动资产；调整后的流动资产 ftD(ed  
adjusted figure 经调整的数字；调整后的数额 5=/j  
adjusted liabilities 经调整的负债；调整后的负债 }70A>JBw  
adjusted loss 经调整的亏损；调整后的亏损 I-m Bj8^;  
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 5IfC8drAs  
adjusted profit 经调整的利润；调整后的利润 m^>v~Q~~  
adjusted surplus 经调整的盈余额；调整后的盈余额 F h+g@ u6  
adjusted value 经调整的价值；调整后的价值 lPw`KW  
adjustment 调整；修订；理算〔保险〕 f0 kz:sZ9  
adjustment centre 调剂中心 C/MQY:X4  
adjustment lag 调整过程的时间差距；调整时差 mX[J15  
adjustment mechanism 调整机制 k,-0OoCL-!  
adjustment of loss 亏损调整 ^Vg-fO]V  
adjustment process 调整过程；调整程序 WJy\{YAG  
adjustment range 调整幅度 fT{%zJU  
administered exchange rate 受管制汇率 Y|ErVf4