[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: @GeHWv  
(Ilsk{aB;A  
A share Ａ股；甲类股份 vpLMhf`  
abatement of tax 减税；减扣免税额 doLNz4W  
ABN AMRO Bank N.V. 荷兰银行 "DpKrVuG  
above-the-line expenditure 线上项目支出；经常预算支出 '[0YIn  
above-the-line receipt 线上项目收入；经常预算收入 -oh7d$~  
ABSA Asia Limited 南非联合亚洲有限公司 -nR\,+N  
absolute change 绝对数值变更 0( //D ;j  
absolute expenditure 实际开支 6fGK(
r  
absolute guideline figure 绝对准则数字 ^
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absolute interest 绝对权益 s|2}2<+  
absolute order of discharge 绝对破产解除令
kUbnVF5'  
absolute profit margin 绝对利润幅度 vgThK9{m;  
absolute value 实值；绝对值 9@y3IiZ"}  
absolutely vested interest 绝对既得权益 '5rUe\k  
absorbed cost 已吸收成本；已分摊成本 ,8##OB(  
absorption 吸收；分摊；合并 sfI N)jh  
absorption rate 吸收率；摊配率；分摊率 fj+O'X  
ACB Finance Limited 亚洲商业财务有限公司 ~L'nzquF  
acceptable form of reciprocity 合理的互惠条件 $E.XOpl&I  
acceptable rate 适当利率；适当汇率 ?\Q0kr.T%  
acceptance agreement 承兑协议 O-!,Jm   
acceptance for honour 参加承兑 E474l  
acceptor 承兑人；接受人；受票人 vGN3 YcH  
acceptor for honour 参加承兑人 (oYW]c}G,  
accident insurance 意外保险 l &Z(K,6  
Accident Insurance Association of Hong Kong 香港意外保险公会 "&-C$J5 Id  
accident insurance scheme 意外保险计划 \ja `c)x  
accident year basis 意外年度基准 ny1 \4C  
accommodation 通融；贷款 Kz[BB@[  
accommodation bill 通融票据；空头票据 o, LK[Q  
accommodation party 汇票代发人 ~ 5"J(  
account balance 帐户余额；帐户结余 7zGMkl  
account book 帐簿 9,WG!4:+W  
account collected in advance 预收款项 K v?;cu !  
account current book 往来帐簿 Tl3"PIb  
account of after-acquired property 事后取得的财产报告 3_zSp
.E\l  
account of defaulter 拖欠帐目 qd(hQsfqYU  
account payable 应付帐款 ikHOqJ-,m  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o](.368+4  
account receivable 应收帐款 h=[-Er'B  
account receivable report 应收帐款报表 ~6d5zI4\  
account statement 结单；帐单；会计财务报表 woau'7}XOu  
account title 帐户名称；会计科目 !01i%W'  
accountant's report 会计师报告 I
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Accountant's Report Rules 会计师报告规则 :e2X/tl#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5-w:c>  
Accounting Arrangements 《会计安排》 V(..8}LlD  
accounting basis 会计基础 N-QCfDao  
accounting by Official Receiver 破产管理署署长呈交的帐目 !n zGH*td  
Accounting Circular 《会计通告》 rPO}6lsc  
accounting class 会计类别 |-61(X.  
accounting date 记帐日期；会计结算日期 wPH+n-&e  
accounting for money 款项核算  ?Ib}  
Accounting Officer 会计主任 2AK}D%jfc  
accounting period 会计报告期；会计期 Qlh?
iA  
accounting policy 会计政策；会计方针 zlk
W U  
accounting practice 会计惯例 os**hFPk;1  
accounting principle 会计准则 7K:FeW'N  
accounting record 会计记录 bNs[O22  
accounting report 会计报告 Ja [#[BJ?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5hz_P+Q  
Accounting Society of China 中国会计学会 jw4TLc7p  
accounting statement 会计报表 vgAFuQi(  
accounting system 会计制度；会计系统 4J}3,+  
accounting transaction 会计事项；帐务交易 ^c'f<<z|7r  
accounting treatment 会计处理 WZK :.y  
accounting year 会计年度 ZIW7_Y>_  
accretion 增值；添加 ]]y[t|6  
accrual 应计项目；应累算数目 E9R]sXf8  
accrual basis 应计制；权责发生制 vJThU$s-  
accrual basis accounting 应计制会计；权责发生制会计 e~ BJvZ}Q  
accrue 应累算；应计 bd{\{[^S!  
accrued benefit 应累算利益 yHOqzq56  
accrued charges 应计费用 8Fx]koP.  
accrued cumulative preference share dividend 应累算的累积优先股股息 b
9#m m  
accrued expenses 应累算费用 . s-5N\  
accrued interest payable 应付利息；应计未付利息 xVTo4-[p  
accrued interest receivable 应收利息；应计未收利息 ;qb Dbg  
accrued right 累算权益 5M.Red.L  
accruing profit 应累算的利润 Tzf$*Uje3  
accumulated fiscal reserve 累积财政储备 +f
]u5p[  
accumulated profit 累积利润；滚存溢利 -( Kh.h  
accumulated reserve 累积储备 vv* |F  
accumulation of surplus income 累积收益盈余 :`5;nl63  
acquired assets 既得资产 S}mm\<=1
 
acquisition 收购；购置；取得 #[(gIOrNn8  
acquisition cost 购置成本 kQ[Jo%YT?E  
acquisition expenses 购置费用 ==`Pb  
acquisition of 100% interest 收购全部股权 8})|^%@n  
acquisition of control 取得控制权 vX 1W@s  
acquisition of fixed assets 购置固定资产 s9 &)Fv-#V  
acquisition of shell “买壳” 9C=~1>S  
acquisition price 收购价 B G5X_s0/  
act of God 天灾 xD^wTtT  
acting partner 执事合伙人 q|Fjm]AF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 MYu`c[$jZ  
active partner 积极参与的合伙人 f-&ATTx`J  
active trading 交投活跃 O!,Ca1N  
actual circulation 实际流通 "u5KbJW  
actual cost 实际成本 )*W=GY*  
actual expenditure 实际开支；实际支出 &t_A0z  
actual income 实际入息；实际收入；实际收益 R.O  
actual market 现货市场 BjB&[5?z  
actual price 现货价；实际价格 r;'i<t{P  
actual profit 实际利润 ;Rs.rl>;t/  
actual quotation 实盘；实际价位；实际报价 z6 a,0&;-L  
actual year basis 按实际年度计算  $)f"K  
actuals 实货 s!aO*\[<h  
actuarial investigation 精算调查 7|{ B#  
actuarial principle 精算原则 ~;!BDLMC6  
actuarial report 精算师报告 "&Gw1.p  
Actuarial Society of Hong Kong 香港精算学会 fw:7U%MGv  
actuarial valuation 精算师估值 HS(U4  
actuary 精算师 [.ey_}X8  
ad referendum agreement 暂定协议；有待覆核的协定 nPcxknl(pd  
ad valorem duty 从价税；按值征税 <c(&T<$  
ad valorem duty system 从价税制 ^K"ZJ6?+1  
ad valorem fee 从价费 }a'cm!"  
ad valorem tariff 从价关税 6-tiRk~  
additional allowance 额外免税额 9QC< E|  
additional amount for unexpired risk 未过期风险的额外款额 >T`zh^+5W  
additional assessable profit 补加应评税利润 X:U=MWc>  
additional assessment 补加评税 "~_$T@^k>  
additional commitment 额外承担 3Fgz)*Gu]  
additional commitment vote 额外承担拨款 <o~t$TH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [A|(A$jl  
additional dependent parent allowance 供养父母额外免税额 Jb7iBQ2%  
additional provision 额外拨款 ,}u,)7  
additional stamp duty 附加印花税 [;*\P\Xih  
additional tax 补加税罚款；补加税款 `|&\e_"DE  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 g ji*Wq  
adjudged bankrupt 被裁定破产 (X*'y*:  
adjudicated bankrupt 裁定破产人 >CH  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1E8$% 6VV  
adjudication of bankruptcy 裁定破产；宣告破产 *B%y`cj|  
adjudication of insolvency 裁定无力偿还债务 )sRN
!~  
adjusted actual 经调整的实数；调整后的实数 RXUA!=e  
adjusted current assets 经调整的流动资产；调整后的流动资产 o T:j:n  
adjusted figure 经调整的数字；调整后的数额 Wux0RF&  
adjusted liabilities 经调整的负债；调整后的负债  ccRlql(  
adjusted loss 经调整的亏损；调整后的亏损 $y8mK|3.3u  
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 
u IAZ
o;  
adjusted profit 经调整的利润；调整后的利润 =[s8q2V  
adjusted surplus 经调整的盈余额；调整后的盈余额 j,\tejl1  
adjusted value 经调整的价值；调整后的价值 X{#bJ  
adjustment 调整；修订；理算〔保险〕 Rq"VB.ef&{  
adjustment centre 调剂中心 E2h(w_l  
adjustment lag 调整过程的时间差距；调整时差 HJ
c<Gwm  
adjustment mechanism 调整机制 yq1Gq bh l  
adjustment of loss 亏损调整 fBf]4@{
  
adjustment process 调整过程；调整程序 oN_S}o  
adjustment range 调整幅度 O5ucI$s  
administered exchange rate 受管制汇率 SE6>vKR/.