[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: r=6v`)Qr  
=k/IaFg 6w  
A share Ａ股；甲类股份 z}{afEb  
abatement of tax 减税；减扣免税额 zOGU8Wg  
ABN AMRO Bank N.V. 荷兰银行 # g_Bx  
above-the-line expenditure 线上项目支出；经常预算支出 "dI;  
above-the-line receipt 线上项目收入；经常预算收入 :dLAs @z  
ABSA Asia Limited 南非联合亚洲有限公司 NMww>80  
absolute change 绝对数值变更 '3<fsK=  
absolute expenditure 实际开支 Pv<24:ao  
absolute guideline figure 绝对准则数字 7}vg.hmZ  
absolute interest 绝对权益  8HRmQ  
absolute order of discharge 绝对破产解除令 NcP.;u;`  
absolute profit margin 绝对利润幅度 =e8bNg  
absolute value 实值；绝对值 u-tQ9ioKC  
absolutely vested interest 绝对既得权益 [-)r5Dsdq  
absorbed cost 已吸收成本；已分摊成本 ~_s{0g]B  
absorption 吸收；分摊；合并 rtL}W__  
absorption rate 吸收率；摊配率；分摊率 <0S,Q+&  
ACB Finance Limited 亚洲商业财务有限公司 wbe<'/X+  
acceptable form of reciprocity 合理的互惠条件 kiRa+w:  
acceptable rate 适当利率；适当汇率 (sQr X{~  
acceptance agreement 承兑协议 bzvh%RsW  
acceptance for honour 参加承兑 c7M%xGrP  
acceptor 承兑人；接受人；受票人 UQ[B?jc  
acceptor for honour 参加承兑人 i| ZceX/  
accident insurance 意外保险 7{xh8#m  
Accident Insurance Association of Hong Kong 香港意外保险公会 v*9<c{a  
accident insurance scheme 意外保险计划 ONCnVjZ  
accident year basis 意外年度基准 RKPD4e>%  
accommodation 通融；贷款
}sx_Yj  
accommodation bill 通融票据；空头票据 BSkDpr1C
 
accommodation party 汇票代发人 3;8!rNN  
account balance 帐户余额；帐户结余 a\%xB >LX  
account book 帐簿 ixV0|P8,c  
account collected in advance 预收款项 Rcawc Y  
account current book 往来帐簿 4T?h  
account of after-acquired property 事后取得的财产报告 tOOchu?=  
account of defaulter 拖欠帐目 aDehqP 6vf  
account payable 应付帐款 o,xxh  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 KL ?@@7  
account receivable 应收帐款 =b[_@zq]  
account receivable report 应收帐款报表 gd0Vp Xf'  
account statement 结单；帐单；会计财务报表 XfKo A0  
account title 帐户名称；会计科目 ?X5]i#j[  
accountant's report 会计师报告 JkGnKm9G  
Accountant's Report Rules 会计师报告规则 ;r6jx"i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e5OsIVtjr  
Accounting Arrangements 《会计安排》 qVdwfT{1J  
accounting basis 会计基础 doB  
accounting by Official Receiver 破产管理署署长呈交的帐目 LC}) ciWa  
Accounting Circular 《会计通告》 \T;\XAGr  
accounting class 会计类别 &<+ A((/i  
accounting date 记帐日期；会计结算日期 l9Q(xuhv  
accounting for money 款项核算 $ z$u{  
Accounting Officer 会计主任 de]zT^&C  
accounting period 会计报告期；会计期 rLU/W<F8  
accounting policy 会计政策；会计方针 ;3 F"TH  
accounting practice 会计惯例 ?\#N9+{W  
accounting principle 会计准则 XTd3|Pm  
accounting record 会计记录 ;P;((2_X9  
accounting report 会计报告 T2D<UhP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uK' &Dam  
Accounting Society of China 中国会计学会 1&/FG(*/  
accounting statement 会计报表 fi+R2p~vs  
accounting system 会计制度；会计系统 NWd<+-pC6  
accounting transaction 会计事项；帐务交易
XUF\r]B,9  
accounting treatment 会计处理 zS E<"( a  
accounting year 会计年度 $46{<4.  
accretion 增值；添加 ex<O]kPFE  
accrual 应计项目；应累算数目 :0/q5_ t  
accrual basis 应计制；权责发生制 72 0)VzT  
accrual basis accounting 应计制会计；权责发生制会计 ^T.E+2=>z  
accrue 应累算；应计 :iiw3#]  
accrued benefit 应累算利益 <jS~ WI@  
accrued charges 应计费用 tV9LD>3  
accrued cumulative preference share dividend 应累算的累积优先股股息 r|*&GHo L  
accrued expenses 应累算费用 #UtFD^h  
accrued interest payable 应付利息；应计未付利息 z`6fotL  
accrued interest receivable 应收利息；应计未收利息 &w
U'p-V  
accrued right 累算权益 OgcH
S?  
accruing profit 应累算的利润 ?DH"V7bs  
accumulated fiscal reserve 累积财政储备 HAYMX:%  
accumulated profit 累积利润；滚存溢利 TM8=U-A  
accumulated reserve 累积储备 7?v#'Ies  
accumulation of surplus income 累积收益盈余 {ls+dx/  
acquired assets 既得资产 p7ir*r/2  
acquisition 收购；购置；取得 zd]D(qeX  
acquisition cost 购置成本 f/kI|Z  
acquisition expenses 购置费用 lc6iKFyG  
acquisition of 100% interest 收购全部股权 ^VT1vu %03  
acquisition of control 取得控制权 ?k[p<U
o  
acquisition of fixed assets 购置固定资产 1G7b%yPA  
acquisition of shell “买壳” 1 ^g t1o  
acquisition price 收购价 4gSH(*}  
act of God 天灾 +Ug/rtK4  
acting partner 执事合伙人 @=5qT]%U3J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =V97;kq+v  
active partner 积极参与的合伙人 $ \*` }Y  
active trading 交投活跃 #tdf>?  
actual circulation 实际流通 qi^!GA'5j  
actual cost 实际成本 7B3w\
 
actual expenditure 实际开支；实际支出 <?0~1o\Ur  
actual income 实际入息；实际收入；实际收益 dV?5Q_}  
actual market 现货市场 as+GbstN  
actual price 现货价；实际价格 mfny4R
1_  
actual profit 实际利润 L5IbExjV  
actual quotation 实盘；实际价位；实际报价 ZAuWx@}  
actual year basis 按实际年度计算 uE=$p)  
actuals 实货 to"'By{9  
actuarial investigation 精算调查 "Dy'Kd%,%/  
actuarial principle 精算原则 X~Rl 6/,  
actuarial report 精算师报告 ^")F7`PF  
Actuarial Society of Hong Kong 香港精算学会 !}M,  
actuarial valuation 精算师估值 xKOq[d/8  
actuary 精算师 0(8H;T  
ad referendum agreement 暂定协议；有待覆核的协定 ":Edu,6O  
ad valorem duty 从价税；按值征税 .w6eJ4]  
ad valorem duty system 从价税制 X
H7xT@  
ad valorem fee 从价费 KyP)Qzp  
ad valorem tariff 从价关税 >yJ-4lgZ  
additional allowance 额外免税额 uk`8X`'  
additional amount for unexpired risk 未过期风险的额外款额 +~sd"v6  
additional assessable profit 补加应评税利润 =wi*Nd7L  
additional assessment 补加评税 $\a5&1rl  
additional commitment 额外承担 3UUGblg`~  
additional commitment vote 额外承担拨款 ']ood!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z
t3}Z4d  
additional dependent parent allowance 供养父母额外免税额 3b[jwCt  
additional provision 额外拨款 w-N1.^  
additional stamp duty 附加印花税 io4A>>W==/  
additional tax 补加税罚款；补加税款 o=fgin/E\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
VY 1vXM3y  
adjudged bankrupt 被裁定破产 FdOFE.l  
adjudicated bankrupt 裁定破产人 ]"fsW 9s  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +:jT=V"X  
adjudication of bankruptcy 裁定破产；宣告破产 J#3{S]*v_  
adjudication of insolvency 裁定无力偿还债务 g+z
J?  
adjusted actual 经调整的实数；调整后的实数 $<)Yyi>6E  
adjusted current assets 经调整的流动资产；调整后的流动资产 9
vGs;  
adjusted figure 经调整的数字；调整后的数额 3mt%!}S  
adjusted liabilities 经调整的负债；调整后的负债 Y\/gU8w/  
adjusted loss 经调整的亏损；调整后的亏损 X}4}&  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 `kN#4p  
adjusted profit 经调整的利润；调整后的利润 \Mx JH[  
adjusted surplus 经调整的盈余额；调整后的盈余额 w5~i^x  
adjusted value 经调整的价值；调整后的价值 6DSH`-;  
adjustment 调整；修订；理算〔保险〕 S9Y[4*//  
adjustment centre 调剂中心 _EYB 8e  
adjustment lag 调整过程的时间差距；调整时差 {M~lbU  
adjustment mechanism 调整机制 =F%RLpNU4  
adjustment of loss 亏损调整 EH9Hpo  
adjustment process 调整过程；调整程序 1|y$~R.H  
adjustment range 调整幅度 d}0qJoH4  
administered exchange rate 受管制汇率 "4}wnu6/