[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: _B==S4^/yU  
^j_t{h)W(0  
A share Ａ股；甲类股份 8`w#)6(V  
abatement of tax 减税；减扣免税额 HFj@NRE6  
ABN AMRO Bank N.V. 荷兰银行  #|l#  
above-the-line expenditure 线上项目支出；经常预算支出 a,*|*Cv  
above-the-line receipt 线上项目收入；经常预算收入 c30kb  
ABSA Asia Limited 南非联合亚洲有限公司 2;ogkPv'  
absolute change 绝对数值变更 ZoKXao  
absolute expenditure 实际开支 5m6I:s`pK  
absolute guideline figure 绝对准则数字 h4M>k{  
absolute interest 绝对权益 YQfQ[{kp  
absolute order of discharge 绝对破产解除令 Fmrl*tr  
absolute profit margin 绝对利润幅度 \9.@Tg8`  
absolute value 实值；绝对值 7}e{&\0=l  
absolutely vested interest 绝对既得权益 `~W?a  
absorbed cost 已吸收成本；已分摊成本 xb(y15R\I  
absorption 吸收；分摊；合并 V@ph.)z  
absorption rate 吸收率；摊配率；分摊率 ]: ]w+N%7  
ACB Finance Limited 亚洲商业财务有限公司 Y5Z<uD  
acceptable form of reciprocity 合理的互惠条件 _ <pO<S  
acceptable rate 适当利率；适当汇率 G?yG|5.pU  
acceptance agreement 承兑协议 .sPa${  
acceptance for honour 参加承兑 -+|{#cz  
acceptor 承兑人；接受人；受票人 ivl
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acceptor for honour 参加承兑人 EtvYIfemr  
accident insurance 意外保险 G?{uR6s>#  
Accident Insurance Association of Hong Kong 香港意外保险公会 v/7i u*u  
accident insurance scheme 意外保险计划 `OyYo^+D|.  
accident year basis 意外年度基准 yYZ0o.<&T*  
accommodation 通融；贷款 w8AHs/'r  
accommodation bill 通融票据；空头票据 yy3-Xu4   
accommodation party 汇票代发人 _Nq7_iT0  
account balance 帐户余额；帐户结余 #]o#~:S=  
account book 帐簿 PEAo'63$  
account collected in advance 预收款项 3HmJixy  
account current book 往来帐簿 }#f~"-O  
account of after-acquired property 事后取得的财产报告 z2A1h! Me  
account of defaulter 拖欠帐目 > 1 &_-  
account payable 应付帐款 |/35c0IM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wS1zd?  
account receivable 应收帐款 rv97Wm+  
account receivable report 应收帐款报表 @46 0r  
account statement 结单；帐单；会计财务报表 Uu3<S  
account title 帐户名称；会计科目 1{X ;&y  
accountant's report 会计师报告 ( u}tUv3  
Accountant's Report Rules 会计师报告规则 Wd_KZ}lX  
accounting and auditing procedure 会计与审计程序；会计与核数程序
q--;5"=S  
Accounting Arrangements 《会计安排》 '&$xLZ8  
accounting basis 会计基础 HBnnIbEtF'  
accounting by Official Receiver 破产管理署署长呈交的帐目 >)PcK  
Accounting Circular 《会计通告》 U ORoj )$I  
accounting class 会计类别 "Dwaq*L  
accounting date 记帐日期；会计结算日期 +gOv5Eno-  
accounting for money 款项核算 d$`NApr  
Accounting Officer 会计主任 a5xp[TlXn.  
accounting period 会计报告期；会计期 T"$yh2tSY  
accounting policy 会计政策；会计方针 CwVORf,uA  
accounting practice 会计惯例 ^.@BD4/RPt  
accounting principle 会计准则 %7~~*_G  
accounting record 会计记录 H|0GRjC  
accounting report 会计报告 r|tTDKGQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )9QeVf  
Accounting Society of China 中国会计学会 ! uyC$8V*l  
accounting statement 会计报表 *^&2L,w  
accounting system 会计制度；会计系统 eO:wx.PW  
accounting transaction 会计事项；帐务交易 4U;6 2 jq  
accounting treatment 会计处理 |H'4];>R?  
accounting year 会计年度 2,X~a;+  
accretion 增值；添加 )N4_SA  
accrual 应计项目；应累算数目 >1Y',0v  
accrual basis 应计制；权责发生制 HsG
yNkr?r  
accrual basis accounting 应计制会计；权责发生制会计 A<VNttgG  
accrue 应累算；应计 ,1+)qv#|i  
accrued benefit 应累算利益 "NamP\hj  
accrued charges 应计费用 sSMcF[]@2I  
accrued cumulative preference share dividend 应累算的累积优先股股息 yJ&`@gB  
accrued expenses 应累算费用 vA*Ud;%R  
accrued interest payable 应付利息；应计未付利息 (0T6kD  
accrued interest receivable 应收利息；应计未收利息 (ft8,^=4  
accrued right 累算权益 czV][\5  
accruing profit 应累算的利润 F#w= z/  
accumulated fiscal reserve 累积财政储备 .*s1d)\:  
accumulated profit 累积利润；滚存溢利 9_z u*  
accumulated reserve 累积储备 jCMr[ G=  
accumulation of surplus income 累积收益盈余 ;r_YEPlZ  
acquired assets 既得资产 . (0'l@#fT  
acquisition 收购；购置；取得 *c+Kqz-  
acquisition cost 购置成本 n%>c4*t  
acquisition expenses 购置费用 0]c 2T  
acquisition of 100% interest 收购全部股权 f@%H"8w!  
acquisition of control 取得控制权 %!G]H   
acquisition of fixed assets 购置固定资产 lIg;>|'Z5&  
acquisition of shell “买壳” m\88Etl@  
acquisition price 收购价 jcWv&u|  
act of God 天灾 w7?&eF(w(  
acting partner 执事合伙人 w}<CH3cx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^nYS@  
active partner 积极参与的合伙人 +|N!(H  
active trading 交投活跃 1{8SKfMdP  
actual circulation 实际流通 s^]F4'  
actual cost 实际成本 Q}a 1P8?S  
actual expenditure 实际开支；实际支出 n\#RI9#\  
actual income 实际入息；实际收入；实际收益 4{h?!Z*  
actual market 现货市场 v:MJF*/  
actual price 现货价；实际价格 J3oj}M*  
actual profit 实际利润 3JiJ,<,7  
actual quotation 实盘；实际价位；实际报价 `43`*=  
actual year basis 按实际年度计算 #[^?f[9r  
actuals 实货 ^gwVh~j  
actuarial investigation 精算调查 R)AFaP |  
actuarial principle 精算原则 cvR|qHNX  
actuarial report 精算师报告 .`OyC'  
Actuarial Society of Hong Kong 香港精算学会 >g!a\=-[  
actuarial valuation 精算师估值 I-E}D"F;p[  
actuary 精算师 pv.
0!a/M  
ad referendum agreement 暂定协议；有待覆核的协定 z:hY{/-  
ad valorem duty 从价税；按值征税 :h1-i  
ad valorem duty system 从价税制 7(m4,l+(  
ad valorem fee 从价费 2},|RQETy  
ad valorem tariff 从价关税 QfuKpcT&  
additional allowance 额外免税额 {%(_Z`vI  
additional amount for unexpired risk 未过期风险的额外款额 ]>NP?S )R  
additional assessable profit 补加应评税利润 fA!uSqR$V  
additional assessment 补加评税 ;F@N2j#   
additional commitment 额外承担 :*aBiX"  
additional commitment vote 额外承担拨款 w` (EW>i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4#$~gTc@  
additional dependent parent allowance 供养父母额外免税额 N@$g"w  
additional provision 额外拨款 _7(>0GY  
additional stamp duty 附加印花税 N4$!V}pp  
additional tax 补加税罚款；补加税款 Vd2bG4*=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1us-ootsjP  
adjudged bankrupt 被裁定破产 i]:T{2  
adjudicated bankrupt 裁定破产人 gdupG  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .]+oE$,!  
adjudication of bankruptcy 裁定破产；宣告破产 bq/*99``  
adjudication of insolvency 裁定无力偿还债务 ?lJm}0>  
adjusted actual 经调整的实数；调整后的实数 opQ%!["N  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ht
UFl  
adjusted figure 经调整的数字；调整后的数额 w /$4 Rv+S  
adjusted liabilities 经调整的负债；调整后的负债 @B;2z_Y!l  
adjusted loss 经调整的亏损；调整后的亏损 %oasIiO  
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 `+[e]dH  
adjusted profit 经调整的利润；调整后的利润 PN ,pEk|  
adjusted surplus 经调整的盈余额；调整后的盈余额 jTbJL  
adjusted value 经调整的价值；调整后的价值 \IL/?J 5d  
adjustment 调整；修订；理算〔保险〕 {=WTAgP  
adjustment centre 调剂中心 C%LRb{|d  
adjustment lag 调整过程的时间差距；调整时差 3 8>?Z]V  
adjustment mechanism 调整机制 QMoh<[3qu  
adjustment of loss 亏损调整 eR kvNI  
adjustment process 调整过程；调整程序 ]iewukB4  
adjustment range 调整幅度 ,E{z+:Es  
administered exchange rate 受管制汇率 {_0m0 8