[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: UG=]8YY!  
(Q @'fb9z  
A share Ａ股；甲类股份 H9PnJr8 \  
abatement of tax 减税；减扣免税额 4P"bOt5izR  
ABN AMRO Bank N.V. 荷兰银行 f0j]!g  
above-the-line expenditure 线上项目支出；经常预算支出 }r!+wp   
above-the-line receipt 线上项目收入；经常预算收入 qTN%9!0@9  
ABSA Asia Limited 南非联合亚洲有限公司 cs?WE9N  
absolute change 绝对数值变更 <9piKtb|L  
absolute expenditure 实际开支 K!.t}s.t  
absolute guideline figure 绝对准则数字 EFl
jUT?&  
absolute interest 绝对权益 gua7<z6=eh  
absolute order of discharge 绝对破产解除令 Je6w
io-4  
absolute profit margin 绝对利润幅度 @4D{lb"{  
absolute value 实值；绝对值 Q$:Q6/5.  
absolutely vested interest 绝对既得权益 7s#8-i  
absorbed cost 已吸收成本；已分摊成本 xVbRCu#Z  
absorption 吸收；分摊；合并 6%ofS8[  
absorption rate 吸收率；摊配率；分摊率 @+H0D"  
ACB Finance Limited 亚洲商业财务有限公司 zfv@<'  
acceptable form of reciprocity 合理的互惠条件 fn=A_ i  
acceptable rate 适当利率；适当汇率 w5{l-Z  
acceptance agreement 承兑协议 \20}/&  
acceptance for honour 参加承兑 !5C"`@}q>  
acceptor 承兑人；接受人；受票人 aEvbGo  
acceptor for honour 参加承兑人 kj[boxN  
accident insurance 意外保险 _1qR1<V  
Accident Insurance Association of Hong Kong 香港意外保险公会 p\&/m  
accident insurance scheme 意外保险计划 g:a[N%[C  
accident year basis 意外年度基准 ;"x+V gS'  
accommodation 通融；贷款 V%PQlc.X  
accommodation bill 通融票据；空头票据 D@gC(&U/6  
accommodation party 汇票代发人 cI@qt>&  
account balance 帐户余额；帐户结余 *oz#YGNm  
account book 帐簿 a-Y6ghs  
account collected in advance 预收款项 | U"fhG=g  
account current book 往来帐簿 <tFq^qB  
account of after-acquired property 事后取得的财产报告 a;Y:UwD9*  
account of defaulter 拖欠帐目 1Ub=RyB  
account payable 应付帐款 T?m@`"L,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 g"5Kth  
account receivable 应收帐款 eG!ma`v  
account receivable report 应收帐款报表 *)-@'{]uB  
account statement 结单；帐单；会计财务报表 SfC* ZM}
<  
account title 帐户名称；会计科目 %p )"_q!ge  
accountant's report 会计师报告 UWC4PWL,>C  
Accountant's Report Rules 会计师报告规则 p03I&d@w>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I<D7Jj  
Accounting Arrangements 《会计安排》 qS@3:R  
accounting basis 会计基础 {{Ox%Zm  
accounting by Official Receiver 破产管理署署长呈交的帐目 k+-?b(z)$  
Accounting Circular 《会计通告》 CO@G
%1#  
accounting class 会计类别 h>D;QY  
accounting date 记帐日期；会计结算日期 EA>.SSs!  
accounting for money 款项核算 <hCO-r#  
Accounting Officer 会计主任 VtI`Qcjc  
accounting period 会计报告期；会计期 Y?J/KW
3  
accounting policy 会计政策；会计方针 ial{A6X  
accounting practice 会计惯例 xH:L6K/c  
accounting principle 会计准则 ~9
FL]qo  
accounting record 会计记录 Dh2Cj-| ~  
accounting report 会计报告 L}rZ1wV6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4!!PrXE  
Accounting Society of China 中国会计学会 ]dNNw`1\V  
accounting statement 会计报表 Jk>vn+q8P^  
accounting system 会计制度；会计系统 mP }<{oh`x  
accounting transaction 会计事项；帐务交易 2H.g!( Oza  
accounting treatment 会计处理 E7iAN\vo  
accounting year 会计年度 ,Kj>F2{  
accretion 增值；添加 mbkt7. ,P  
accrual 应计项目；应累算数目 KF+r25uy[+  
accrual basis 应计制；权责发生制 AH&RabH2  
accrual basis accounting 应计制会计；权责发生制会计 XyN " Jr  
accrue 应累算；应计 }wiyEVAh{  
accrued benefit 应累算利益 EOu[X'gLr  
accrued charges 应计费用 9!X3Cv|+L  
accrued cumulative preference share dividend 应累算的累积优先股股息 B_ict)}ld  
accrued expenses 应累算费用 rN|=cn  
accrued interest payable 应付利息；应计未付利息 63l& ihj  
accrued interest receivable 应收利息；应计未收利息
^zV_vB)n  
accrued right 累算权益 .c}+kHv  
accruing profit 应累算的利润 q-;Y }q  
accumulated fiscal reserve 累积财政储备 &^#iS<s1  
accumulated profit 累积利润；滚存溢利 R`<2DC>h9  
accumulated reserve 累积储备 ?HPAX  
accumulation of surplus income 累积收益盈余 :5&D6  
acquired assets 既得资产 ;G8H'gM07  
acquisition 收购；购置；取得 f}2}Ta  
acquisition cost 购置成本 H;\C7w|  
acquisition expenses 购置费用 K\9CW%W  
acquisition of 100% interest 收购全部股权 0ex.~S_Oj4  
acquisition of control 取得控制权 [k%hl`}  
acquisition of fixed assets 购置固定资产 8Y`g$2SZ^8  
acquisition of shell “买壳” $|g1 _;(G  
acquisition price 收购价 Wrb[\ ?-  
act of God 天灾 _-({MX[3k<  
acting partner 执事合伙人 j36YIz$a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 GgY8\>u  
active partner 积极参与的合伙人 v}u]tl$,  
active trading 交投活跃 03 gbcNo  
actual circulation 实际流通 7uc\AhOk6  
actual cost 实际成本 7mYcO3{5{  
actual expenditure 实际开支；实际支出 Vxap+<m  
actual income 实际入息；实际收入；实际收益 N8Rq7i3F?a  
actual market 现货市场 FtyT:=Kpc  
actual price 现货价；实际价格 5]I)qij q  
actual profit 实际利润 )M0(vog  
actual quotation 实盘；实际价位；实际报价 nE8z1hBUq  
actual year basis 按实际年度计算 <$-^^b(y  
actuals 实货 N 5Om~D  
actuarial investigation 精算调查 4!{lySW  
actuarial principle 精算原则 c6vJ;iz  
actuarial report 精算师报告 6agG*
x  
Actuarial Society of Hong Kong 香港精算学会 2{=D)aC$f  
actuarial valuation 精算师估值 id9QfJ9t  
actuary 精算师 7<]&pSt=  
ad referendum agreement 暂定协议；有待覆核的协定 gq+0t  
ad valorem duty 从价税；按值征税 cJ$jU{}  
ad valorem duty system 从价税制 'e]>lRZ  
ad valorem fee 从价费 :Y/aT[  
ad valorem tariff 从价关税 *Lrrl  
additional allowance 额外免税额 K!CVS7  
additional amount for unexpired risk 未过期风险的额外款额 ]pe7I P  
additional assessable profit 补加应评税利润 (LTu=1  
additional assessment 补加评税 p35)K5V  
additional commitment 额外承担 uxL+oP0  
additional commitment vote 额外承担拨款 :a)RMp+^0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @Ik5BT  
additional dependent parent allowance 供养父母额外免税额 5fk A?Ecqq  
additional provision 额外拨款 E va&/o?P|  
additional stamp duty 附加印花税 >4wigc  
additional tax 补加税罚款；补加税款 Wtu-g**KN  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ag0w8F  
adjudged bankrupt 被裁定破产 Xxh^4vKjX  
adjudicated bankrupt 裁定破产人 =Ks&m4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;/ +< N  
adjudication of bankruptcy 裁定破产；宣告破产 0O'M^[=d.8  
adjudication of insolvency 裁定无力偿还债务 7hn[i,?` H  
adjusted actual 经调整的实数；调整后的实数 x/{-U05  
adjusted current assets 经调整的流动资产；调整后的流动资产 :a&M]+!  
adjusted figure 经调整的数字；调整后的数额 4`l$0m@>  
adjusted liabilities 经调整的负债；调整后的负债 f sOlg9  
adjusted loss 经调整的亏损；调整后的亏损 dl=)\mSFjF  
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 Y~*p27@fR  
adjusted profit 经调整的利润；调整后的利润 tBzE(vW  
adjusted surplus 经调整的盈余额；调整后的盈余额 JQbaD-  
adjusted value 经调整的价值；调整后的价值 ]vcT2lr]  
adjustment 调整；修订；理算〔保险〕 HkRvcX 5  
adjustment centre 调剂中心 *j83E[(]  
adjustment lag 调整过程的时间差距；调整时差 4IZAJqw(*  
adjustment mechanism 调整机制 @dK_w'W  
adjustment of loss 亏损调整 A ,0}bFK  
adjustment process 调整过程；调整程序 %fld<O  
adjustment range 调整幅度 :fRta[  
administered exchange rate 受管制汇率 t5l<Lm)