[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: U8GvUysB!  
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A share Ａ股；甲类股份 P2=u-{?~  
abatement of tax 减税；减扣免税额 [&K"OQ^\2h  
ABN AMRO Bank N.V. 荷兰银行 (ioJ G-2u  
above-the-line expenditure 线上项目支出；经常预算支出 8G?OZ47k#  
above-the-line receipt 线上项目收入；经常预算收入 1qd(3A41  
ABSA Asia Limited 南非联合亚洲有限公司 .$N
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absolute change 绝对数值变更 f3"sKL4|  
absolute expenditure 实际开支 /Q\|u:oO,  
absolute guideline figure 绝对准则数字 _a- At  
absolute interest 绝对权益 &7Lg)PG  
absolute order of discharge 绝对破产解除令 'q, L*  
absolute profit margin 绝对利润幅度 /`VrV{\/!  
absolute value 实值；绝对值 h[}e5A]}  
absolutely vested interest 绝对既得权益 l$J2|\M6  
absorbed cost 已吸收成本；已分摊成本 F|^tRL-  
absorption 吸收；分摊；合并 R(W}..U0R"  
absorption rate 吸收率；摊配率；分摊率 cByUP#hW  
ACB Finance Limited 亚洲商业财务有限公司 3iBUIv  
acceptable form of reciprocity 合理的互惠条件 y.+!+4Mg|  
acceptable rate 适当利率；适当汇率 f&88N<)  
acceptance agreement 承兑协议 ],xvhfZ"dn  
acceptance for honour 参加承兑 $.T\dm
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acceptor 承兑人；接受人；受票人 "d c- !  
acceptor for honour 参加承兑人
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accident insurance 意外保险 tde&w=ec  
Accident Insurance Association of Hong Kong 香港意外保险公会 B'!I{LC  
accident insurance scheme 意外保险计划 . E ?a  
accident year basis 意外年度基准 1CA%nqlng  
accommodation 通融；贷款 23*OuY  
accommodation bill 通融票据；空头票据 :BpXi|n;  
accommodation party 汇票代发人
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account balance 帐户余额；帐户结余 ;$/]6@bqB  
account book 帐簿 4
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account collected in advance 预收款项 7 jiy9[  
account current book 往来帐簿 #v}pn2g%>  
account of after-acquired property 事后取得的财产报告 z\+Ug9Of  
account of defaulter 拖欠帐目 bguTWI8bk  
account payable 应付帐款 zx`(ojfu  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $J!WuOz4^i  
account receivable 应收帐款 Bf8[(oc~  
account receivable report 应收帐款报表 `!lQd}W  
account statement 结单；帐单；会计财务报表 yLEAbd%+  
account title 帐户名称；会计科目 !]2`dp\!  
accountant's report 会计师报告 `*w!S8}m;  
Accountant's Report Rules 会计师报告规则 0+6=ag%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 pz,iQUs_o  
Accounting Arrangements 《会计安排》 cs0rz= ZdH  
accounting basis 会计基础 :[!b";pR  
accounting by Official Receiver 破产管理署署长呈交的帐目 !(#d7R  
Accounting Circular 《会计通告》 Zx U?d   
accounting class 会计类别 `=19iAp.  
accounting date 记帐日期；会计结算日期 y[d>7fc
f  
accounting for money 款项核算 @ w?,7i-S  
Accounting Officer 会计主任 %hN7K  
accounting period 会计报告期；会计期 uh&Qdy!I  
accounting policy 会计政策；会计方针 z(Q 5?+P  
accounting practice 会计惯例 
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accounting principle 会计准则 *:8,w?Nt  
accounting record 会计记录 R7 ^f|/l  
accounting report 会计报告 "mB /"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Bnh*;J0  
Accounting Society of China 中国会计学会 p "d_+  
accounting statement 会计报表 ]7J*(,sp  
accounting system 会计制度；会计系统 L)9uBdF  
accounting transaction 会计事项；帐务交易 -$ha@bCWO  
accounting treatment 会计处理 z4wG]]Kh*  
accounting year 会计年度 !<= ^&\A  
accretion 增值；添加 rL|9Xru  
accrual 应计项目；应累算数目 rHJtNN8$k  
accrual basis 应计制；权责发生制 #y*p7~|@  
accrual basis accounting 应计制会计；权责发生制会计 SshjUNx  
accrue 应累算；应计 LZz]4Mf  
accrued benefit 应累算利益 iG+=whvL  
accrued charges 应计费用 Z!*k0<Z  
accrued cumulative preference share dividend 应累算的累积优先股股息  R/Te;z  
accrued expenses 应累算费用 |DLmMsS4  
accrued interest payable 应付利息；应计未付利息 g4}K6)@  
accrued interest receivable 应收利息；应计未收利息 ; ~#uH7k  
accrued right 累算权益 =PIarUJ  
accruing profit 应累算的利润 b{a\j
%  
accumulated fiscal reserve 累积财政储备 A75z/O{  
accumulated profit 累积利润；滚存溢利 e~PAi8B5  
accumulated reserve 累积储备 /kNS
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accumulation of surplus income 累积收益盈余 `Tc"a_p9t  
acquired assets 既得资产
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acquisition 收购；购置；取得 bj7r" _  
acquisition cost 购置成本 =&#t("  
acquisition expenses 购置费用 y)mtSA8  
acquisition of 100% interest 收购全部股权 e|eWV{Dsz  
acquisition of control 取得控制权 ~qkn1N%'  
acquisition of fixed assets 购置固定资产 #BwOWra  
acquisition of shell “买壳” 1)
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acquisition price 收购价 yQE9S+%M  
act of God 天灾 lX/:e=  
acting partner 执事合伙人 SY$%)(c8kL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 gp NAM"  
active partner 积极参与的合伙人 !+_X q$9_  
active trading 交投活跃 lD6PKZ\RIj  
actual circulation 实际流通 E{]PfUfFY  
actual cost 实际成本 Vu;z|L  
actual expenditure 实际开支；实际支出 C^7M>i  
actual income 实际入息；实际收入；实际收益 \T {<{<n  
actual market 现货市场 :|\)=4  
actual price 现货价；实际价格 +l
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actual profit 实际利润 !xE@r,'oN  
actual quotation 实盘；实际价位；实际报价 WP >VQZ&  
actual year basis 按实际年度计算 X1o =rT  
actuals 实货
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actuarial investigation 精算调查 2>/}-a  
actuarial principle 精算原则 |vgYi  
actuarial report 精算师报告 _:+  k|I  
Actuarial Society of Hong Kong 香港精算学会 ZG8Xr"  
actuarial valuation 精算师估值 Y@limkN:  
actuary 精算师 k
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ad referendum agreement 暂定协议；有待覆核的协定 =i>i,>bv  
ad valorem duty 从价税；按值征税 wW|[Im&  
ad valorem duty system 从价税制 8y'.H21:;  
ad valorem fee 从价费 qKk|2ecTB5  
ad valorem tariff 从价关税 Vr hd\  
additional allowance 额外免税额 `Hd~H  
additional amount for unexpired risk 未过期风险的额外款额 l09DH+  
additional assessable profit 补加应评税利润 a]@BS6  
additional assessment 补加评税 f}cCnJK  
additional commitment 额外承担 (lt{$0   
additional commitment vote 额外承担拨款 z4 KKt&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,P^4??' o  
additional dependent parent allowance 供养父母额外免税额 S^A+Km3VB  
additional provision 额外拨款 qqSFy>`P  
additional stamp duty 附加印花税 B}^l'p_u  
additional tax 补加税罚款；补加税款 *H~&hs>k  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *{dMo,.eI  
adjudged bankrupt 被裁定破产 e#(X++ G  
adjudicated bankrupt 裁定破产人 JzmX~|=Xi  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9](RZ6A+o  
adjudication of bankruptcy 裁定破产；宣告破产 J }|6m9k!  
adjudication of insolvency 裁定无力偿还债务 >\[|c  
adjusted actual 经调整的实数；调整后的实数 m.Ki4NUm  
adjusted current assets 经调整的流动资产；调整后的流动资产 $y,tR.5.)[  
adjusted figure 经调整的数字；调整后的数额 ;@H:+R+(  
adjusted liabilities 经调整的负债；调整后的负债 S#nW )=   
adjusted loss 经调整的亏损；调整后的亏损 HM
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adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Kon|TeC>d  
adjusted profit 经调整的利润；调整后的利润 |jb,sd[=S  
adjusted surplus 经调整的盈余额；调整后的盈余额 r*{`_G=1  
adjusted value 经调整的价值；调整后的价值 nIGElt]  
adjustment 调整；修订；理算〔保险〕 6Cgc-KNbk  
adjustment centre 调剂中心 z m+3aF  
adjustment lag 调整过程的时间差距；调整时差 i0rh{Ko  
adjustment mechanism 调整机制 <KFl4A~  
adjustment of loss 亏损调整 \WxBtpbQB  
adjustment process 调整过程；调整程序 ))4RgS$  
adjustment range 调整幅度 id[caP=`  
administered exchange rate 受管制汇率 6UM1>xq9A