[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: )l!`k  
2Qh)/=8lM  
A share Ａ股；甲类股份 piuM#+Y\'S  
abatement of tax 减税；减扣免税额 & BY\h:  
ABN AMRO Bank N.V. 荷兰银行 Yo=$@~vN]  
above-the-line expenditure 线上项目支出；经常预算支出 [F;\NJp6?^  
above-the-line receipt 线上项目收入；经常预算收入 Oo FMOlb.Z  
ABSA Asia Limited 南非联合亚洲有限公司 _O11SiP]  
absolute change 绝对数值变更 Y|J=72!]  
absolute expenditure 实际开支 BSB&zp  
absolute guideline figure 绝对准则数字 P{:Zxli0  
absolute interest 绝对权益 R ?/xH=u>  
absolute order of discharge 绝对破产解除令 h|`R[  
absolute profit margin 绝对利润幅度 mO(Y>|mm  
absolute value 实值；绝对值 1;i|GXY:h  
absolutely vested interest 绝对既得权益 JRZp'Ln  
absorbed cost 已吸收成本；已分摊成本 ~Z*7:bPN!^  
absorption 吸收；分摊；合并 nt-_)4Fm  
absorption rate 吸收率；摊配率；分摊率 XzqB=iX  
ACB Finance Limited 亚洲商业财务有限公司 HY?#r]Ryt  
acceptable form of reciprocity 合理的互惠条件 eOkiB!G.  
acceptable rate 适当利率；适当汇率 gy~2LY!}  
acceptance agreement 承兑协议 ) j&khHD  
acceptance for honour 参加承兑 .X"&kO>G  
acceptor 承兑人；接受人；受票人 fkImX:|q  
acceptor for honour 参加承兑人 3/ uvw>$  
accident insurance 意外保险 /"m#mhL  
Accident Insurance Association of Hong Kong 香港意外保险公会 %hw4IcWJ|  
accident insurance scheme 意外保险计划 8faT@J'e;  
accident year basis 意外年度基准 B
gzq  
accommodation 通融；贷款 UL#:!J/34  
accommodation bill 通融票据；空头票据 L+T7Ge q  
accommodation party 汇票代发人 l{ql'm  
account balance 帐户余额；帐户结余 bb\XZ~)F  
account book 帐簿 'irwecd8  
account collected in advance 预收款项 dTu*%S1Z  
account current book 往来帐簿 WPlf8* -fQ  
account of after-acquired property 事后取得的财产报告 pR=R{=}wV
 
account of defaulter 拖欠帐目 /FpPf[  
account payable 应付帐款 hA1B C3  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 XqhrQU|wM  
account receivable 应收帐款 _T~& kwe  
account receivable report 应收帐款报表 +ZiYl[_|  
account statement 结单；帐单；会计财务报表 xfC$u`e=  
account title 帐户名称；会计科目 T5e#Ll/  
accountant's report 会计师报告 T /IX(b'<  
Accountant's Report Rules 会计师报告规则 9) $[W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 r&+C%  
Accounting Arrangements 《会计安排》 M8\/[R\  
accounting basis 会计基础 2@pEiq3  
accounting by Official Receiver 破产管理署署长呈交的帐目 *zDDi(@vtK  
Accounting Circular 《会计通告》 -aE,KQ  
accounting class 会计类别 YGs'[On8  
accounting date 记帐日期；会计结算日期 `k8jFB C  
accounting for money 款项核算 Tz.okCo]z  
Accounting Officer 会计主任 PVdN)tG5  
accounting period 会计报告期；会计期
y;4g>m a0  
accounting policy 会计政策；会计方针 v*.iNA;&i  
accounting practice 会计惯例 .0gfP4{1{  
accounting principle 会计准则 llh +r?  
accounting record 会计记录 :[f[-F  
accounting report 会计报告 MZcvr9y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dn?'06TD  
Accounting Society of China 中国会计学会 `,/5skeJ  
accounting statement 会计报表 ,L~aa?Nb-  
accounting system 会计制度；会计系统  cC|  
accounting transaction 会计事项；帐务交易 h05FR[</  
accounting treatment 会计处理 1q5S"=+W[  
accounting year 会计年度 YO?o$Hv16  
accretion 增值；添加 02%~HBS  
accrual 应计项目；应累算数目 uV@'898%5  
accrual basis 应计制；权责发生制 PO 0Od z  
accrual basis accounting 应计制会计；权责发生制会计 > hq{:m  
accrue 应累算；应计 E]g6|,4~-  
accrued benefit 应累算利益 ,,80nW9E  
accrued charges 应计费用 -'d`(G"  
accrued cumulative preference share dividend 应累算的累积优先股股息 $FX$nY  
accrued expenses 应累算费用 a_{'I6a*,  
accrued interest payable 应付利息；应计未付利息 (a-Lx2T  
accrued interest receivable 应收利息；应计未收利息 0pW;H|h  
accrued right 累算权益 O7LJ-M  
accruing profit 应累算的利润 KSEKoHJo  
accumulated fiscal reserve 累积财政储备 (4yXr|to}  
accumulated profit 累积利润；滚存溢利 n@"<NK zh  
accumulated reserve 累积储备 ;V ?(j3b[  
accumulation of surplus income 累积收益盈余 "cly99
t  
acquired assets 既得资产 i;]# @n|  
acquisition 收购；购置；取得 ,WnZ^R/n  
acquisition cost 购置成本 fl9VokAT  
acquisition expenses 购置费用 :Aqt
PV'  
acquisition of 100% interest 收购全部股权 aUc#,t;Qd  
acquisition of control 取得控制权 zw$\d1-+h  
acquisition of fixed assets 购置固定资产 0raFb,6l  
acquisition of shell “买壳”
ePv`R'#  
acquisition price 收购价 eLXL5&}`fh  
act of God 天灾 G973n  
acting partner 执事合伙人 IuAu_`,Ndi  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `U\l: ~]e  
active partner 积极参与的合伙人 SK@ p0:  
active trading 交投活跃 _Ye.29  
actual circulation 实际流通 oAB:H\  
actual cost 实际成本 7F~gA74h  
actual expenditure 实际开支；实际支出 `
/N={  
actual income 实际入息；实际收入；实际收益 T@#?{eA  
actual market 现货市场 L2}<2  
actual price 现货价；实际价格 N`fFYO  
actual profit 实际利润 v.TgB)  
actual quotation 实盘；实际价位；实际报价 Y9vi&G?Jl  
actual year basis 按实际年度计算 ,g*3u  
actuals 实货 *kTp(*K/7`  
actuarial investigation 精算调查 ed_+bCNy  
actuarial principle 精算原则 ZfVY:U:o>  
actuarial report 精算师报告 ~dLbhjden  
Actuarial Society of Hong Kong 香港精算学会 V\r{6-%XiW  
actuarial valuation 精算师估值 8<C@I/  
actuary 精算师 6w m-uu  
ad referendum agreement 暂定协议；有待覆核的协定 $""kZ  
ad valorem duty 从价税；按值征税 EowzEGq!a5  
ad valorem duty system 从价税制 e 6>j gy  
ad valorem fee 从价费 a$^)~2U{  
ad valorem tariff 从价关税 QV\af  
additional allowance 额外免税额 JgKhrDx  
additional amount for unexpired risk 未过期风险的额外款额 wS&D-!8v  
additional assessable profit 补加应评税利润 :(yut  
additional assessment 补加评税 k2,`W2]^E  
additional commitment 额外承担 K
{@xZ)  
additional commitment vote 额外承担拨款 3#]IIj`\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .j|uf[?h  
additional dependent parent allowance 供养父母额外免税额 O#O"]A  
additional provision 额外拨款 g`
C8ouy  
additional stamp duty 附加印花税 L{)t(H>O  
additional tax 补加税罚款；补加税款 RF'nwzM3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5M5vxJ)Lh  
adjudged bankrupt 被裁定破产 YTY(Et1i  
adjudicated bankrupt 裁定破产人 OU#p^5K  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8tna<Hx  
adjudication of bankruptcy 裁定破产；宣告破产 ,2 W=/,5A  
adjudication of insolvency 裁定无力偿还债务 pBv,,d`  
adjusted actual 经调整的实数；调整后的实数 T9]0/>  
adjusted current assets 经调整的流动资产；调整后的流动资产 T: 2f*!r  
adjusted figure 经调整的数字；调整后的数额 }m5()@Q}a  
adjusted liabilities 经调整的负债；调整后的负债 $9r4MMs{$  
adjusted loss 经调整的亏损；调整后的亏损 Yl"CIgt  
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 (aSuxl.Dq  
adjusted profit 经调整的利润；调整后的利润 &N6[*7  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ij =NcP  
adjusted value 经调整的价值；调整后的价值 >BK/HuS  
adjustment 调整；修订；理算〔保险〕 f/IQ2yT-:D  
adjustment centre 调剂中心 +Ig%h[1a  
adjustment lag 调整过程的时间差距；调整时差 j&a\ K}U!  
adjustment mechanism 调整机制 5VQ-D`kE+  
adjustment of loss 亏损调整 [UC_  
adjustment process 调整过程；调整程序 *!*%~h8V  
adjustment range 调整幅度 AL,7rYZG$  
administered exchange rate 受管制汇率 d8+@K&
z|