[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: f KHse$?_  
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A share Ａ股；甲类股份 Ny]lvgu9X  
abatement of tax 减税；减扣免税额 a"k'm}hVY$  
ABN AMRO Bank N.V. 荷兰银行 O 3G:0xF  
above-the-line expenditure 线上项目支出；经常预算支出 !1("(Eb  
above-the-line receipt 线上项目收入；经常预算收入 : :ri3Tu  
ABSA Asia Limited 南非联合亚洲有限公司 CNq[4T'~A  
absolute change 绝对数值变更 Jlz9E|*qV  
absolute expenditure 实际开支 &u("|O)w$  
absolute guideline figure 绝对准则数字 Q~8y4=|#CY  
absolute interest 绝对权益 _;#9!"&  
absolute order of discharge 绝对破产解除令 'g2vX&=$A  
absolute profit margin 绝对利润幅度 \PzN XQ$  
absolute value 实值；绝对值 hw*1gm  
absolutely vested interest 绝对既得权益 ),yH=6  
absorbed cost 已吸收成本；已分摊成本 ve6x/ PD  
absorption 吸收；分摊；合并 0Lx3]"v  
absorption rate 吸收率；摊配率；分摊率 EPv%LX_j  
ACB Finance Limited 亚洲商业财务有限公司 (NPxab8e*  
acceptable form of reciprocity 合理的互惠条件 6oY IQ'hc  
acceptable rate 适当利率；适当汇率 9]
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acceptance agreement 承兑协议 j|k@MfA  
acceptance for honour 参加承兑 w?*jdwh,'  
acceptor 承兑人；接受人；受票人 .5]{M\aA  
acceptor for honour 参加承兑人 y>)MAzz~\  
accident insurance 意外保险 BK*z 4m  
Accident Insurance Association of Hong Kong 香港意外保险公会 *l:&f_ngV  
accident insurance scheme 意外保险计划 ?@>;/@  
accident year basis 意外年度基准 YlrB@mE0n$  
accommodation 通融；贷款 oikxg!0S  
accommodation bill 通融票据；空头票据 >r=6A   
accommodation party 汇票代发人 [#>{4qY2  
account balance 帐户余额；帐户结余 86y%=!bS  
account book 帐簿 .8:+MW/  
account collected in advance 预收款项 22|"K**3J|  
account current book 往来帐簿 an.`dBm  
account of after-acquired property 事后取得的财产报告 k},>^qE  
account of defaulter 拖欠帐目 THYVT%v  
account payable 应付帐款 g1ytT%]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i_NJ -K  
account receivable 应收帐款 #%4=)M>^  
account receivable report 应收帐款报表 @R UP $  
account statement 结单；帐单；会计财务报表 cFDxjX?~  
account title 帐户名称；会计科目 z|Ap\[GS  
accountant's report 会计师报告 <>n9 'i1  
Accountant's Report Rules 会计师报告规则 oE6|Zw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 D,E$_0  
Accounting Arrangements 《会计安排》 z(rK^RT  
accounting basis 会计基础 P,U$ %C!  
accounting by Official Receiver 破产管理署署长呈交的帐目 5y040 N-  
Accounting Circular 《会计通告》 ^ j
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accounting class 会计类别 #cO+<1  
accounting date 记帐日期；会计结算日期 i+1Qf  
accounting for money 款项核算 :6zC4Sr^  
Accounting Officer 会计主任 1#q^uqO0  
accounting period 会计报告期；会计期 zA,/@/'(  
accounting policy 会计政策；会计方针 p&\K9hfi  
accounting practice 会计惯例 e62y  
accounting principle 会计准则 2uEhOi0I  
accounting record 会计记录 4~*Y];!Q  
accounting report 会计报告 =q5@
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i%MA"I\9  
Accounting Society of China 中国会计学会 C 0>=x{,v  
accounting statement 会计报表 -Uri|^t  
accounting system 会计制度；会计系统 %E aE,  
accounting transaction 会计事项；帐务交易 y jFe'  
accounting treatment 会计处理 !!*;4FK"q  
accounting year 会计年度 SOs,)  
accretion 增值；添加 ,z[(k"  
accrual 应计项目；应累算数目 yhwy>12,K  
accrual basis 应计制；权责发生制 +aj^Cs1$  
accrual basis accounting 应计制会计；权责发生制会计 /p 5=i  
accrue 应累算；应计 P.h.MA]  
accrued benefit 应累算利益 ~{P:sjs U  
accrued charges 应计费用 VAs(.y  
accrued cumulative preference share dividend 应累算的累积优先股股息 Yg&` U^7]B  
accrued expenses 应累算费用 pqH4w(;  
accrued interest payable 应付利息；应计未付利息 ULIFSd Y  
accrued interest receivable 应收利息；应计未收利息 k2.G%]j  
accrued right 累算权益 wFb@1ae\  
accruing profit 应累算的利润 G5;V.#"Z[  
accumulated fiscal reserve 累积财政储备 Z7KXWu+6`m  
accumulated profit 累积利润；滚存溢利 ED/FlL{  
accumulated reserve 累积储备 8 URj1
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accumulation of surplus income 累积收益盈余 c.0]1  
acquired assets 既得资产 U!0E_J  
acquisition 收购；购置；取得 Zi h ?Bm  
acquisition cost 购置成本 BGzO!s*@j  
acquisition expenses 购置费用 7*;^UqGjz  
acquisition of 100% interest 收购全部股权 nj  
acquisition of control 取得控制权 {xToz]YA  
acquisition of fixed assets 购置固定资产 L+t[&1cW  
acquisition of shell “买壳” 9~~UM<66W  
acquisition price 收购价 h0lu!m#\_  
act of God 天灾 fhr-Y'  
acting partner 执事合伙人 YZ**;"<G  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o:9$UV[  
active partner 积极参与的合伙人 K$ AB} Fvc  
active trading 交投活跃 r0{]5JZt/  
actual circulation 实际流通 "H?QqrKx  
actual cost 实际成本 ?+\E3}:  
actual expenditure 实际开支；实际支出 fI]bzv;  
actual income 实际入息；实际收入；实际收益 mW +tV1XjG  
actual market 现货市场 {R8=}Qo  
actual price 现货价；实际价格 ]"h=Qc  
actual profit 实际利润 (bvoF5%  
actual quotation 实盘；实际价位；实际报价 8gI\zgS  
actual year basis 按实际年度计算 ) Fx?%  
actuals 实货
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actuarial investigation 精算调查 0m&3
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actuarial principle 精算原则 )$_,?*f q:  
actuarial report 精算师报告 Jn#K0(FQ  
Actuarial Society of Hong Kong 香港精算学会 `pm >'  
actuarial valuation 精算师估值 ?
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actuary 精算师 *Ru2:}?MpS  
ad referendum agreement 暂定协议；有待覆核的协定 7kd
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ad valorem duty 从价税；按值征税 <[<24
7%  
ad valorem duty system 从价税制 N,|r1u9X#  
ad valorem fee 从价费 tl^m=(ZQ  
ad valorem tariff 从价关税
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additional allowance 额外免税额 F. T@)7  
additional amount for unexpired risk 未过期风险的额外款额 no |Gq>Xp  
additional assessable profit 补加应评税利润 j3P$@<  
additional assessment 补加评税 SQ E` U  
additional commitment 额外承担 =<.F3lo\s  
additional commitment vote 额外承担拨款 IN_gF_@%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gQ+9xTd  
additional dependent parent allowance 供养父母额外免税额 0Cq!\nzz  
additional provision 额外拨款 #8U
seK  
additional stamp duty 附加印花税 SH=:p^J  
additional tax 补加税罚款；补加税款 eXG57<t ON  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 'hI
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adjudged bankrupt 被裁定破产 9I kUZW  
adjudicated bankrupt 裁定破产人 U&Ab#m;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 oIxH3T  
adjudication of bankruptcy 裁定破产；宣告破产 |X3">U +-  
adjudication of insolvency 裁定无力偿还债务 )E-E0Hl>7  
adjusted actual 经调整的实数；调整后的实数 Ay%:@j(E  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]/44Ygz/  
adjusted figure 经调整的数字；调整后的数额 zt?H~0$LB  
adjusted liabilities 经调整的负债；调整后的负债 ! Rvn'|!  
adjusted loss 经调整的亏损；调整后的亏损
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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 }# Xi`<{  
adjusted profit 经调整的利润；调整后的利润 5#!ogKQ(i  
adjusted surplus 经调整的盈余额；调整后的盈余额 '=#5(O%pp  
adjusted value 经调整的价值；调整后的价值 H+`*Y<F@  
adjustment 调整；修订；理算〔保险〕 u`6/I#q`  
adjustment centre 调剂中心 OL9]*G?F  
adjustment lag 调整过程的时间差距；调整时差 ?gG,
t4D  
adjustment mechanism 调整机制 S&01SX6  
adjustment of loss 亏损调整 KZ )Ys  
adjustment process 调整过程；调整程序 W_m!@T"@H  
adjustment range 调整幅度 N
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administered exchange rate 受管制汇率 F.0d4:A+