[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: li 6%)  
|]ZYa.+:  
A share Ａ股；甲类股份 nY`RRC  
abatement of tax 减税；减扣免税额 "G@g" gP  
ABN AMRO Bank N.V. 荷兰银行 J1:1B,^y  
above-the-line expenditure 线上项目支出；经常预算支出 [ zEUH:9D  
above-the-line receipt 线上项目收入；经常预算收入 DFd%9*N  
ABSA Asia Limited 南非联合亚洲有限公司 kT!9`S\  
absolute change 绝对数值变更 _oUHJ~& ,  
absolute expenditure 实际开支 (C@~3!AVa  
absolute guideline figure 绝对准则数字 {'2@(^3  
absolute interest 绝对权益 t{WzKy  
absolute order of discharge 绝对破产解除令 CS=qj-(  
absolute profit margin 绝对利润幅度 _Gjk;|Sx<I  
absolute value 实值；绝对值 km1~yQ"bH  
absolutely vested interest 绝对既得权益 vOc 9ZE  
absorbed cost 已吸收成本；已分摊成本 n_(/JE>  
absorption 吸收；分摊；合并 .b-f9
qc=  
absorption rate 吸收率；摊配率；分摊率 A0q|J/T  
ACB Finance Limited 亚洲商业财务有限公司 E7Y`|nT  
acceptable form of reciprocity 合理的互惠条件 JMz;BAHT  
acceptable rate 适当利率；适当汇率 Gmq/3tw  
acceptance agreement 承兑协议 JZD[NZ<  
acceptance for honour 参加承兑 j.L-{6_s>~  
acceptor 承兑人；接受人；受票人 .%Ta]!0  
acceptor for honour 参加承兑人 isZAoYVu  
accident insurance 意外保险 1I<rXY(a`  
Accident Insurance Association of Hong Kong 香港意外保险公会 ] &i.b+^  
accident insurance scheme 意外保险计划 ;ml)l~~YU  
accident year basis 意外年度基准 '&gF>  
accommodation 通融；贷款 L.2/*H#  
accommodation bill 通融票据；空头票据 HaYE9/xS  
accommodation party 汇票代发人 "(3BvMA&!9  
account balance 帐户余额；帐户结余 u#V5 ?i  
account book 帐簿 1!1beR]  
account collected in advance 预收款项 _:-ha?W$;y  
account current book 往来帐簿 rZfN+S,g  
account of after-acquired property 事后取得的财产报告 DiEluA&w9  
account of defaulter 拖欠帐目 <X7FMNr[  
account payable 应付帐款 }2uI?i8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 S`"LV $8  
account receivable 应收帐款 3'c0#h@VD  
account receivable report 应收帐款报表 NyVnA  
account statement 结单；帐单；会计财务报表 1Lg-.-V  
account title 帐户名称；会计科目 & M~`:R  
accountant's report 会计师报告 -#2)?NkeE  
Accountant's Report Rules 会计师报告规则 spGB)k,^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \z$p%4`E@  
Accounting Arrangements 《会计安排》 ;I
VDr:  
accounting basis 会计基础 mN>h5G>a  
accounting by Official Receiver 破产管理署署长呈交的帐目 =ZDAeVz3w  
Accounting Circular 《会计通告》 rfgI$eu   
accounting class 会计类别 8}FzZ?DRy  
accounting date 记帐日期；会计结算日期 DWID$w  
accounting for money 款项核算 gOr%!QaF  
Accounting Officer 会计主任 IZ=Mlu  
accounting period 会计报告期；会计期 .GsO.#p{  
accounting policy 会计政策；会计方针 8 XICF  
accounting practice 会计惯例 Gu'rUo3Do  
accounting principle 会计准则 =9z[[dQ|L  
accounting record 会计记录 P#_sg0oJF  
accounting report 会计报告 i%g#+Gw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 't_[dSO  
Accounting Society of China 中国会计学会 wmTq` XH)  
accounting statement 会计报表 CMCO}#  
accounting system 会计制度；会计系统 u6MzRC  
accounting transaction 会计事项；帐务交易 <IC~GqXv  
accounting treatment 会计处理 3q'&j,,
^  
accounting year 会计年度 >j'ZPwj^  
accretion 增值；添加 ooV3gj4  
accrual 应计项目；应累算数目 ^
B@Wp  
accrual basis 应计制；权责发生制 e89Xb;;w  
accrual basis accounting 应计制会计；权责发生制会计 ,Vh{gm1  
accrue 应累算；应计 K)-m*#H&uw  
accrued benefit 应累算利益 ^~$)F_`"
 
accrued charges 应计费用 2con[!U  
accrued cumulative preference share dividend 应累算的累积优先股股息 d ,Y#H0`  
accrued expenses 应累算费用 s.x&LG  
accrued interest payable 应付利息；应计未付利息 g=2Rqi5  
accrued interest receivable 应收利息；应计未收利息 >9f%@uSM$3  
accrued right 累算权益 Q^q1ns;r  
accruing profit 应累算的利润 .{=$!8|&I9  
accumulated fiscal reserve 累积财政储备 Wa1, p  
accumulated profit 累积利润；滚存溢利 {fEwA8Ir  
accumulated reserve 累积储备 Cf
:#(D  
accumulation of surplus income 累积收益盈余 i-'9AYyw  
acquired assets 既得资产 ]_8qn'7  
acquisition 收购；购置；取得 L9@&2?k  
acquisition cost 购置成本 [ e8x&{L-_  
acquisition expenses 购置费用 Cz W:L&t  
acquisition of 100% interest 收购全部股权 g"L|n7_b  
acquisition of control 取得控制权 Q\WC+,
_%  
acquisition of fixed assets 购置固定资产 jU3Z*Z)zN  
acquisition of shell “买壳”  %<\6TZr  
acquisition price 收购价 S_T1y  
act of God 天灾 n f.wCtf].  
acting partner 执事合伙人 \|Ul]1pO8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `KCh*i  
active partner 积极参与的合伙人 w,Lvt }  
active trading 交投活跃 qt3PXqR7:  
actual circulation 实际流通 (lGaPMEU}  
actual cost 实际成本 =e}H'5?!  
actual expenditure 实际开支；实际支出 6}(J6T46M[  
actual income 实际入息；实际收入；实际收益 581e+iC~<H  
actual market 现货市场 =Me5ftw  
actual price 现货价；实际价格 }?@rO`:EF+  
actual profit 实际利润 R-RDT9&<  
actual quotation 实盘；实际价位；实际报价
XgxX.`H7  
actual year basis 按实际年度计算 ?0 m\(#  
actuals 实货 Hzhceeh_+  
actuarial investigation 精算调查 W?We6.%  
actuarial principle 精算原则 h@@nR(<i  
actuarial report 精算师报告 A5+rd{k/  
Actuarial Society of Hong Kong 香港精算学会 8NU`^L:1  
actuarial valuation 精算师估值 1t
Jg#/?  
actuary 精算师 sT/c_^y  
ad referendum agreement 暂定协议；有待覆核的协定 I0'[!kBF|  
ad valorem duty 从价税；按值征税 O4g+D#Lu  
ad valorem duty system 从价税制 xxm%u9@s  
ad valorem fee 从价费 `xc^_781\  
ad valorem tariff 从价关税 $Y9jrR'w  
additional allowance 额外免税额 >^OC{~Az  
additional amount for unexpired risk 未过期风险的额外款额 V=X:=  
additional assessable profit 补加应评税利润 Y'u7 IX}  
additional assessment 补加评税 }HG#s4  
additional commitment 额外承担 b:(-  
additional commitment vote 额外承担拨款 k`{@pt.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YqV8D&I  
additional dependent parent allowance 供养父母额外免税额 &I({T `=  
additional provision 额外拨款 $XU5??8  
additional stamp duty 附加印花税 * FeQ*`r  
additional tax 补加税罚款；补加税款 VN'Wq7>6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~=wCwA|1  
adjudged bankrupt 被裁定破产 KYkS9_yF  
adjudicated bankrupt 裁定破产人 y')RT R{>M  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i,nm`Z>u  
adjudication of bankruptcy 裁定破产；宣告破产 Jj=;  
adjudication of insolvency 裁定无力偿还债务 _oB_YL;,*  
adjusted actual 经调整的实数；调整后的实数 zi'Jr)n  
adjusted current assets 经调整的流动资产；调整后的流动资产 e2+BWKaU  
adjusted figure 经调整的数字；调整后的数额 {i*2R^5  
adjusted liabilities 经调整的负债；调整后的负债 Ox#Q2W@Uy  
adjusted loss 经调整的亏损；调整后的亏损 lg}HGG  
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 G
\;}w  
adjusted profit 经调整的利润；调整后的利润 $ 3d}"D  
adjusted surplus 经调整的盈余额；调整后的盈余额 nq19Q)  
adjusted value 经调整的价值；调整后的价值 #Ch;0UvFF  
adjustment 调整；修订；理算〔保险〕 '>k{tPi.  
adjustment centre 调剂中心 `Ci4YDaz;k  
adjustment lag 调整过程的时间差距；调整时差 5 #]4YI;  
adjustment mechanism 调整机制 DOQc"+  
adjustment of loss 亏损调整 2`a q**}  
adjustment process 调整过程；调整程序 >m'x8xB=  
adjustment range 调整幅度 O3N_\B:  
administered exchange rate 受管制汇率 ,SScf98,j