[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: XEH}4;C'{  
3'I^lc  
A share Ａ股；甲类股份 #2p#VQh  
abatement of tax 减税；减扣免税额 `}gbc69  
ABN AMRO Bank N.V. 荷兰银行 ]`o!1(GA  
above-the-line expenditure 线上项目支出；经常预算支出 Z*!O:/B  
above-the-line receipt 线上项目收入；经常预算收入 m@G i6  
ABSA Asia Limited 南非联合亚洲有限公司 S33j?+
Vs  
absolute change 绝对数值变更 /BA{O&Ro^  
absolute expenditure 实际开支 TpfZ>d2  
absolute guideline figure 绝对准则数字 |`O5Xs1{B  
absolute interest 绝对权益 .IrNa>J
~  
absolute order of discharge 绝对破产解除令 tD=@SX'Y  
absolute profit margin 绝对利润幅度 hwnJE958L  
absolute value 实值；绝对值 |`rJJFA  
absolutely vested interest 绝对既得权益 7L(eh7  
absorbed cost 已吸收成本；已分摊成本 p.JXSn  
absorption 吸收；分摊；合并 Sb &lhgW]c  
absorption rate 吸收率；摊配率；分摊率 PR7f(NC  
ACB Finance Limited 亚洲商业财务有限公司 ,XKCz ]8V  
acceptable form of reciprocity 合理的互惠条件 P }7 zE3V  
acceptable rate 适当利率；适当汇率 2b@tj 5  
acceptance agreement 承兑协议 8;g Xg  
acceptance for honour 参加承兑 " {dek  
acceptor 承兑人；接受人；受票人 Rd&9E  
acceptor for honour 参加承兑人 pHE}ytcT  
accident insurance 意外保险 PO-"M)M  
Accident Insurance Association of Hong Kong 香港意外保险公会 Y$ Fj2nk+  
accident insurance scheme 意外保险计划 %/9;ZV  
accident year basis 意外年度基准 v({N:ya  
accommodation 通融；贷款 #(;<-7M2  
accommodation bill 通融票据；空头票据 Q
rYa%D+  
accommodation party 汇票代发人 ,ZE?{G{tuj  
account balance 帐户余额；帐户结余 {<$bAj  
account book 帐簿 i\?*=\a  
account collected in advance 预收款项 r|<DqTc6l  
account current book 往来帐簿 Bik*b)9y2  
account of after-acquired property 事后取得的财产报告 VRng=,  
account of defaulter 拖欠帐目 i?@M  
account payable 应付帐款 >7Jr^o#|_x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xi~uv?f  
account receivable 应收帐款 uBnoQ~Qd[z  
account receivable report 应收帐款报表 rVSZ.+n  
account statement 结单；帐单；会计财务报表 @I3eK^#|P  
account title 帐户名称；会计科目 MHj,<|8Q  
accountant's report 会计师报告 C|-pD  
Accountant's Report Rules 会计师报告规则 Gctsp2ndW  
accounting and auditing procedure 会计与审计程序；会计与核数程序 C ON0E~"  
Accounting Arrangements 《会计安排》 0$.m_0H  
accounting basis 会计基础 3)Ac"nuyqH  
accounting by Official Receiver 破产管理署署长呈交的帐目 PgM(l3x  
Accounting Circular 《会计通告》 k\r(=cex6  
accounting class 会计类别 /1w2ehE<  
accounting date 记帐日期；会计结算日期 QfjN"25_  
accounting for money 款项核算 =^DLywAh}u  
Accounting Officer 会计主任 BHFY%6J!  
accounting period 会计报告期；会计期 i{c@S:&@^  
accounting policy 会计政策；会计方针 s0u{dqP  
accounting practice 会计惯例 ~g;   
accounting principle 会计准则 K{fsn4rk  
accounting record 会计记录 X"MU3]  
accounting report 会计报告
"B 7`'jz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A Io|TD5{~  
Accounting Society of China 中国会计学会 ,zTb<g  
accounting statement 会计报表 _banp0ywS  
accounting system 会计制度；会计系统 DPn=n9n2  
accounting transaction 会计事项；帐务交易 dP2irC%f8  
accounting treatment 会计处理 RIn9(r  
accounting year 会计年度 VR{+f7:}  
accretion 增值；添加 Y4.Eq+$gh  
accrual 应计项目；应累算数目 bru/AZ#de  
accrual basis 应计制；权责发生制 E6B!+s!]  
accrual basis accounting 应计制会计；权责发生制会计 vdDludEv  
accrue 应累算；应计 266oTER]v:  
accrued benefit 应累算利益 SGc8^%-`  
accrued charges 应计费用 Ey[On^$  
accrued cumulative preference share dividend 应累算的累积优先股股息 vxQ8t!-u  
accrued expenses 应累算费用 E.bi05l  
accrued interest payable 应付利息；应计未付利息 aolN<u3G  
accrued interest receivable 应收利息；应计未收利息 Fm_y&7._  
accrued right 累算权益 BP[|nL  
accruing profit 应累算的利润 $ <8~k^  
accumulated fiscal reserve 累积财政储备 VZn=rw  
accumulated profit 累积利润；滚存溢利 MxQ?Sb%Gka  
accumulated reserve 累积储备 9Z "+?bv/  
accumulation of surplus income 累积收益盈余 G_H?f\/  
acquired assets 既得资产 bizTd  
acquisition 收购；购置；取得 a&{X!:X  
acquisition cost 购置成本 RkEN ,xWE  
acquisition expenses 购置费用 pv!oz2w1  
acquisition of 100% interest 收购全部股权 HmmS(fU  
acquisition of control 取得控制权 d5 Edu44  
acquisition of fixed assets 购置固定资产 T\s)le  
acquisition of shell “买壳” e?0q9W  
acquisition price 收购价 Z(>'0]G  
act of God 天灾 pE.PX 8  
acting partner 执事合伙人 v
a|*c22;|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 smY$-v)@  
active partner 积极参与的合伙人 "[p@tc?5  
active trading 交投活跃 &hIRd,1#  
actual circulation 实际流通 S"mcUU}}  
actual cost 实际成本 C#;jYBtT7?  
actual expenditure 实际开支；实际支出 69y;`15  
actual income 实际入息；实际收入；实际收益 A=zPLq{Sb  
actual market 现货市场 >kZ57,  
actual price 现货价；实际价格 lS^(&<{  
actual profit 实际利润 ?rX]x8iP  
actual quotation 实盘；实际价位；实际报价 nwt C:*}  
actual year basis 按实际年度计算 rx"s!y{!-  
actuals 实货 b IW'c_ ,  
actuarial investigation 精算调查 (m[bWdANnW  
actuarial principle 精算原则 {%v-(  
actuarial report 精算师报告 hJz):d>Im  
Actuarial Society of Hong Kong 香港精算学会 ixm&aW6<  
actuarial valuation 精算师估值 DmVP  
actuary 精算师 }ov&.,vQ  
ad referendum agreement 暂定协议；有待覆核的协定 4F3x@H'  
ad valorem duty 从价税；按值征税 ^&/G|  
ad valorem duty system 从价税制 5BkV aF7Th  
ad valorem fee 从价费 . v@>JZC  
ad valorem tariff 从价关税 ~9\WFF/  
additional allowance 额外免税额 iJxQB\x  
additional amount for unexpired risk 未过期风险的额外款额 ,bE$| x'  
additional assessable profit 补加应评税利润 2g9G{~,@g  
additional assessment 补加评税 q}BzyC=:n  
additional commitment 额外承担 ]{~NO{0@Y  
additional commitment vote 额外承担拨款 hd V1nS$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >N\0"F7.  
additional dependent parent allowance 供养父母额外免税额 >R{qESmP=  
additional provision 额外拨款 LWsP ya  
additional stamp duty 附加印花税 :f5s4N  
additional tax 补加税罚款；补加税款 UX<Qcjm$e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 p47S^gW  
adjudged bankrupt 被裁定破产 rKHY?{!  
adjudicated bankrupt 裁定破产人 {HC@u{K-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5m=I*.qE  
adjudication of bankruptcy 裁定破产；宣告破产 GT hL/M  
adjudication of insolvency 裁定无力偿还债务 uJR%0E7!  
adjusted actual 经调整的实数；调整后的实数 XS0xLt=  
adjusted current assets 经调整的流动资产；调整后的流动资产 HBys  
adjusted figure 经调整的数字；调整后的数额 gw`B"c|  
adjusted liabilities 经调整的负债；调整后的负债 m+{K^kr[  
adjusted loss 经调整的亏损；调整后的亏损 E+"dq
SI/v  
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 0U/K7sZ  
adjusted profit 经调整的利润；调整后的利润 9%ii '{  
adjusted surplus 经调整的盈余额；调整后的盈余额 Sx:Ur>?hd5  
adjusted value 经调整的价值；调整后的价值 5G0
$  
adjustment 调整；修订；理算〔保险〕 )5JU:jNy  
adjustment centre 调剂中心 .,~(%#Wl$  
adjustment lag 调整过程的时间差距；调整时差 rPc7(,o*  
adjustment mechanism 调整机制 @cRZk`|1n  
adjustment of loss 亏损调整 xR"M*%{@0  
adjustment process 调整过程；调整程序 _UE)*l m+  
adjustment range 调整幅度 ;Zj]~|  
administered exchange rate 受管制汇率 k *R<,