[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: 0*t
EuJ7   
EE%OD~u&9#  
A share Ａ股；甲类股份 )FU4iN)ei  
abatement of tax 减税；减扣免税额 S!.xmc\  
ABN AMRO Bank N.V. 荷兰银行 bF B;N+>  
above-the-line expenditure 线上项目支出；经常预算支出 lzxn} TO}  
above-the-line receipt 线上项目收入；经常预算收入 ,QKG$F  
ABSA Asia Limited 南非联合亚洲有限公司 O`@$YXuD  
absolute change 绝对数值变更 `_<AZ{&&  
absolute expenditure 实际开支 x`B:M7+\  
absolute guideline figure 绝对准则数字 Tri.>@-u  
absolute interest 绝对权益 J'B;  
absolute order of discharge 绝对破产解除令 .h7b 4J  
absolute profit margin 绝对利润幅度 RA\H?1;8C  
absolute value 实值；绝对值 8<_WtDg
 
absolutely vested interest 绝对既得权益 Ulktd^A\  
absorbed cost 已吸收成本；已分摊成本 [5m;L5  
absorption 吸收；分摊；合并 Dvx"4EA{7{  
absorption rate 吸收率；摊配率；分摊率 T-<^mX[}  
ACB Finance Limited 亚洲商业财务有限公司 %|-Rh^H[JK  
acceptable form of reciprocity 合理的互惠条件 -3w? y  
acceptable rate 适当利率；适当汇率 ~zRW*pd  
acceptance agreement 承兑协议 w#JF7;  
acceptance for honour 参加承兑 2\s-4H| q  
acceptor 承兑人；接受人；受票人  *riGi  
acceptor for honour 参加承兑人 c6?5?_ne  
accident insurance 意外保险 ?m~x%[Vn  
Accident Insurance Association of Hong Kong 香港意外保险公会 xRaYm  
accident insurance scheme 意外保险计划  ^[id
8  
accident year basis 意外年度基准 6qHo$#iT  
accommodation 通融；贷款 @aj"12  
accommodation bill 通融票据；空头票据  OSSMIPr  
accommodation party 汇票代发人 5[Q44$a{  
account balance 帐户余额；帐户结余 kSI,Q!e\  
account book 帐簿 65<p:  
account collected in advance 预收款项 kdoE)C   
account current book 往来帐簿 O#k?c }  
account of after-acquired property 事后取得的财产报告 Qh{=Z^r  
account of defaulter 拖欠帐目 y ruN5  
account payable 应付帐款 LW2Sko?Yo  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 u6%56 %^f  
account receivable 应收帐款 Kvk;D ]$  
account receivable report 应收帐款报表 Zj}DlNkVu  
account statement 结单；帐单；会计财务报表 _ H@pYMNH  
account title 帐户名称；会计科目 y:W$~<E`p  
accountant's report 会计师报告 s"sX#l[J  
Accountant's Report Rules 会计师报告规则 g5Hs=c5=\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 moc_}(  
Accounting Arrangements 《会计安排》 ?=PQQx2_*u  
accounting basis 会计基础  c<4pu  
accounting by Official Receiver 破产管理署署长呈交的帐目 <p<gx*%  
Accounting Circular 《会计通告》 @&2T0UB  
accounting class 会计类别 z:fd'NC  
accounting date 记帐日期；会计结算日期 KzM\+yC  
accounting for money 款项核算 B!8]\D  
Accounting Officer 会计主任 &Nec(q<  
accounting period 会计报告期；会计期 pf2$%lE  
accounting policy 会计政策；会计方针 63k8j[$  
accounting practice 会计惯例 ZN
uyGo;  
accounting principle 会计准则 A\:=p  
accounting record 会计记录 9O
Tw6  
accounting report 会计报告 31bKgU{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1x\%VtO>\b  
Accounting Society of China 中国会计学会 %*/?k~53  
accounting statement 会计报表 Y q2mVo  
accounting system 会计制度；会计系统 \!631FcQ   
accounting transaction 会计事项；帐务交易 \x|(`;{  
accounting treatment 会计处理 S:t7U%  
accounting year 会计年度 ~xXB !K~C  
accretion 增值；添加 p?dMa_g  
accrual 应计项目；应累算数目 0dnm/ 'L  
accrual basis 应计制；权责发生制 %GHHnf%2Z  
accrual basis accounting 应计制会计；权责发生制会计 i5)trSM|  
accrue 应累算；应计 nkG 6.  
accrued benefit 应累算利益 a?D\H5TF-  
accrued charges 应计费用 =fRP9`y  
accrued cumulative preference share dividend 应累算的累积优先股股息 A70_hhP  
accrued expenses 应累算费用 O
'!k$iJNb  
accrued interest payable 应付利息；应计未付利息 o+q5:vJt  
accrued interest receivable 应收利息；应计未收利息 SmtH2%yI  
accrued right 累算权益 |1t30_ /gS  
accruing profit 应累算的利润 -@i2]o  
accumulated fiscal reserve 累积财政储备 ||/noUK  
accumulated profit 累积利润；滚存溢利 c| p eRO.  
accumulated reserve 累积储备 ?EYF61? rw  
accumulation of surplus income 累积收益盈余 u}u2{pO!  
acquired assets 既得资产 (6.0gB$aTu  
acquisition 收购；购置；取得 ss-B e  
acquisition cost 购置成本 ,@[Q:fY  
acquisition expenses 购置费用 Mg;;o  
acquisition of 100% interest 收购全部股权 L5eaQu  
acquisition of control 取得控制权 43 |zjE  
acquisition of fixed assets 购置固定资产 fT 8"1f|w  
acquisition of shell “买壳” b@5bN\"x$  
acquisition price 收购价 GR|Vwxs<@P  
act of God 天灾 B4J^ rzK  
acting partner 执事合伙人 X1A;MA@0Ro  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ar>Om!]=v  
active partner 积极参与的合伙人 A$^}zP'u0<  
active trading 交投活跃 |e+I5  
actual circulation 实际流通 KiCZEA  
actual cost 实际成本 'g ,Oi1|~  
actual expenditure 实际开支；实际支出 =D3Y q?  
actual income 实际入息；实际收入；实际收益 d)dIIzv  
actual market 现货市场 tuUk48!2I  
actual price 现货价；实际价格 E!ZDqq
 
actual profit 实际利润 a2x2N_\=/D  
actual quotation 实盘；实际价位；实际报价 qWr `cO~hc  
actual year basis 按实际年度计算 SX*os$  
actuals 实货 hgsE"H<V  
actuarial investigation 精算调查 fC(lY4,H3R  
actuarial principle 精算原则 -h.' ]^I  
actuarial report 精算师报告 TmO\!`  
Actuarial Society of Hong Kong 香港精算学会 <Oy%  
actuarial valuation 精算师估值 `~*q
jA  
actuary 精算师 CZ1tqAk-  
ad referendum agreement 暂定协议；有待覆核的协定 ^t #]E#  
ad valorem duty 从价税；按值征税 2t[inzn=E  
ad valorem duty system 从价税制 vwP
516EM  
ad valorem fee 从价费 9]h
c{\  
ad valorem tariff 从价关税 mp@JsCU  
additional allowance 额外免税额 OP
Km^}  
additional amount for unexpired risk 未过期风险的额外款额 ku`'w;5jT  
additional assessable profit 补加应评税利润 #7'ww*+  
additional assessment 补加评税 />+JK5  
additional commitment 额外承担 KnU"49  
additional commitment vote 额外承担拨款 1R,n[`}h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (4b&}46  
additional dependent parent allowance 供养父母额外免税额 E{lq@it32p  
additional provision 额外拨款 `W|2Xi=^5  
additional stamp duty 附加印花税 b_
][Jye&P  
additional tax 补加税罚款；补加税款 %s<7|,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |=GRPvvi  
adjudged bankrupt 被裁定破产 J$'T2@H#  
adjudicated bankrupt 裁定破产人
U:8^>_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8/=[mYn`-  
adjudication of bankruptcy 裁定破产；宣告破产 ^3*gf}  
adjudication of insolvency 裁定无力偿还债务 h=)Im)  
adjusted actual 经调整的实数；调整后的实数 V ;>{-p  
adjusted current assets 经调整的流动资产；调整后的流动资产 r+ v
tKb  
adjusted figure 经调整的数字；调整后的数额 O|av(F9  
adjusted liabilities 经调整的负债；调整后的负债 /\Q{i# v  
adjusted loss 经调整的亏损；调整后的亏损 @|5B  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 I,?bZ&@8  
adjusted profit 经调整的利润；调整后的利润 iiRK3m  
adjusted surplus 经调整的盈余额；调整后的盈余额 VX;u54hS  
adjusted value 经调整的价值；调整后的价值 yP[GU| >(  
adjustment 调整；修订；理算〔保险〕 kqHh@]Z0'  
adjustment centre 调剂中心 !nykq}kPN\  
adjustment lag 调整过程的时间差距；调整时差 E1VCm[j2  
adjustment mechanism 调整机制 l;?.YtMg  
adjustment of loss 亏损调整 1eT|  
adjustment process 调整过程；调整程序 0&EX-DbV  
adjustment range 调整幅度 @#o$~'my  
administered exchange rate 受管制汇率 ^hbh|Du