[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: g0"KCX  
]_&pIBp  
A share Ａ股；甲类股份 VO+3@d:  
abatement of tax 减税；减扣免税额 KSy.  
ABN AMRO Bank N.V. 荷兰银行 FaA7m  
above-the-line expenditure 线上项目支出；经常预算支出 P<s:dH"  
above-the-line receipt 线上项目收入；经常预算收入 kH>^3(Q\  
ABSA Asia Limited 南非联合亚洲有限公司 WDQw)EUl&  
absolute change 绝对数值变更 l$eKV(CZ4  
absolute expenditure 实际开支 &{(8EvuDd  
absolute guideline figure 绝对准则数字 s&~.";
b  
absolute interest 绝对权益 <n|.Z-gF\  
absolute order of discharge 绝对破产解除令 ~n`G>Oe3  
absolute profit margin 绝对利润幅度 3-$w5O
3}  
absolute value 实值；绝对值 ljRR{HOl  
absolutely vested interest 绝对既得权益 5"8R|NU:\0  
absorbed cost 已吸收成本；已分摊成本 B(U0 ~{7a  
absorption 吸收；分摊；合并 8@'Q=".J  
absorption rate 吸收率；摊配率；分摊率 "f3KE=cUm  
ACB Finance Limited 亚洲商业财务有限公司 G?QU|<mj<  
acceptable form of reciprocity 合理的互惠条件 N~@VZbS(6  
acceptable rate 适当利率；适当汇率 +yYSp 8>  
acceptance agreement 承兑协议 1$adX  
acceptance for honour 参加承兑 {qkd63X  
acceptor 承兑人；接受人；受票人 4E.K6=k|=a  
acceptor for honour 参加承兑人 'c|Y*2@  
accident insurance 意外保险 I\peO/w  
Accident Insurance Association of Hong Kong 香港意外保险公会 n*U +jc  
accident insurance scheme 意外保险计划 8/* 6&#-  
accident year basis 意外年度基准 <6) w  
accommodation 通融；贷款 1O]27"9  
accommodation bill 通融票据；空头票据 C>*]a(5k  
accommodation party 汇票代发人 _Q3Ad>,U  
account balance 帐户余额；帐户结余 1F_ 1bAh$  
account book 帐簿 Nd.Tda!Kg  
account collected in advance 预收款项 i&dMX:fRd  
account current book 往来帐簿 POCFT0R}  
account of after-acquired property 事后取得的财产报告 95CCje{o_  
account of defaulter 拖欠帐目 IfGQeynj  
account payable 应付帐款 W9ewj:4\0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q&Ox\*sMK  
account receivable 应收帐款 M:OJL\0
  
account receivable report 应收帐款报表 Ood'kAH1B  
account statement 结单；帐单；会计财务报表 Ug|o($CY  
account title 帐户名称；会计科目 %aeQL;# V  
accountant's report 会计师报告 RU^l
R8
;  
Accountant's Report Rules 会计师报告规则 LYY|8)Nj2"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q9 *N/2+  
Accounting Arrangements 《会计安排》 -O=a"G=  
accounting basis 会计基础 ' of5v6:8  
accounting by Official Receiver 破产管理署署长呈交的帐目 &]2z)&a  
Accounting Circular 《会计通告》 ,lly=OhKb  
accounting class 会计类别 6hs2 B5)+  
accounting date 记帐日期；会计结算日期 zu Jl #3YP  
accounting for money 款项核算 &i~AXNw  
Accounting Officer 会计主任 : *Nvy={c  
accounting period 会计报告期；会计期 uoe5@j2  
accounting policy 会计政策；会计方针 ,~_)Cf#CB  
accounting practice 会计惯例 t $+
46**  
accounting principle 会计准则 SEc3`y;j%  
accounting record 会计记录 B R-(@  
accounting report 会计报告 g(0 |p6R  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O/(qi8En  
Accounting Society of China 中国会计学会 =e)[?{H  
accounting statement 会计报表 *QF3l0&  
accounting system 会计制度；会计系统 <E|K<}W#  
accounting transaction 会计事项；帐务交易 b:}`O!UBw  
accounting treatment 会计处理 C||A[JOS  
accounting year 会计年度 Zbp ByRyN  
accretion 增值；添加 f*g>~!  
accrual 应计项目；应累算数目 AE)<ee%\\  
accrual basis 应计制；权责发生制 U$`)|/8  
accrual basis accounting 应计制会计；权责发生制会计 $3!j1  
accrue 应累算；应计 Upr:sB  
accrued benefit 应累算利益 |Aw(v6  
accrued charges 应计费用 "kKIVlC  
accrued cumulative preference share dividend 应累算的累积优先股股息 VT\o=3_  
accrued expenses 应累算费用 Lj$yGdK<  
accrued interest payable 应付利息；应计未付利息 _|ucC$*  
accrued interest receivable 应收利息；应计未收利息 26E"Ui5q  
accrued right 累算权益 |*N.SS  
accruing profit 应累算的利润 W.ud<OKP90  
accumulated fiscal reserve 累积财政储备 zJ#e3o.  
accumulated profit 累积利润；滚存溢利 @$~ BU;kR  
accumulated reserve 累积储备 6$>m s6g%  
accumulation of surplus income 累积收益盈余 'A ,&9E{%1  
acquired assets 既得资产 @\_tS H  
acquisition 收购；购置；取得 hltH{4  
acquisition cost 购置成本 EvMhNq~y5  
acquisition expenses 购置费用 \K)"@gdW  
acquisition of 100% interest 收购全部股权 ` BH8v  
acquisition of control 取得控制权 DFs J}` $  
acquisition of fixed assets 购置固定资产 J! >HT'M  
acquisition of shell “买壳” -pj&|< h+9  
acquisition price 收购价 M%:ACLYP  
act of God 天灾 RC8{QgaI  
acting partner 执事合伙人 :x97^.eW~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >#R<*?*D}  
active partner 积极参与的合伙人 ;0}$zy1EZ  
active trading 交投活跃 $.(>Sj
1  
actual circulation 实际流通 nD.4c-hd$q  
actual cost 实际成本 @3[Z QF  
actual expenditure 实际开支；实际支出 BpCzmU  
actual income 实际入息；实际收入；实际收益  :XF;v  
actual market 现货市场 @4h .?  
actual price 现货价；实际价格 fk P@e3  
actual profit 实际利润 @5zL4n@w  
actual quotation 实盘；实际价位；实际报价 '@HWp8+  
actual year basis 按实际年度计算 [e ; K$  
actuals 实货 PBr-<J  
actuarial investigation 精算调查 FgRlxz  
actuarial principle 精算原则 K|Std)6  
actuarial report 精算师报告 A7-QOqST(  
Actuarial Society of Hong Kong 香港精算学会 f6^H Q1SSt  
actuarial valuation 精算师估值 D(}v`q{Y  
actuary 精算师 .0#?u1gXsX  
ad referendum agreement 暂定协议；有待覆核的协定 6+FmYp  
ad valorem duty 从价税；按值征税 ?`,UW;Br6  
ad valorem duty system 从价税制 a)4.[+wnRf  
ad valorem fee 从价费 UBi0 /  
ad valorem tariff 从价关税 rj QV;kX>  
additional allowance 额外免税额 z)q9O_g9  
additional amount for unexpired risk 未过期风险的额外款额 WU{G_Fqaz  
additional assessable profit 补加应评税利润 qJVW :$1 q  
additional assessment 补加评税 RMmDcvM"k  
additional commitment 额外承担 c5<M=
$  
additional commitment vote 额外承担拨款 Z|uUE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kfg9l?R$I<  
additional dependent parent allowance 供养父母额外免税额 r.[!n)*  
additional provision 额外拨款 Tw`^  
additional stamp duty 附加印花税 UbJ_'>hK6  
additional tax 补加税罚款；补加税款 Cz Jze  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [$]vi`c2  
adjudged bankrupt 被裁定破产 %ztCcgu*  
adjudicated bankrupt 裁定破产人 {G/4#r 2>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e[y k
'E  
adjudication of bankruptcy 裁定破产；宣告破产 PR{?l  
adjudication of insolvency 裁定无力偿还债务 m/JpYv~  
adjusted actual 经调整的实数；调整后的实数 ,F.\z
^\{  
adjusted current assets 经调整的流动资产；调整后的流动资产 2ME3=C  
adjusted figure 经调整的数字；调整后的数额 +I5@Gys  
adjusted liabilities 经调整的负债；调整后的负债 R.!'&<Svq  
adjusted loss 经调整的亏损；调整后的亏损 b(I-0<  
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 W'-B)li  
adjusted profit 经调整的利润；调整后的利润 <E|i3\[p  
adjusted surplus 经调整的盈余额；调整后的盈余额 ((N<2G)  
adjusted value 经调整的价值；调整后的价值 c
# U!Q7J  
adjustment 调整；修订；理算〔保险〕 yK_$6EtNKj  
adjustment centre 调剂中心 +S5"4<  
adjustment lag 调整过程的时间差距；调整时差 YbND2i  
adjustment mechanism 调整机制 w{UVo1r:  
adjustment of loss 亏损调整 6OF&Q`*4  
adjustment process 调整过程；调整程序 `!kOyh:X  
adjustment range 调整幅度 ,Za!  
administered exchange rate 受管制汇率 ,H2[["1DH