[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: K)@Buu&,p  
JOq<lb=  
A share Ａ股；甲类股份 4!qDG+m  
abatement of tax 减税；减扣免税额 vw;  
ABN AMRO Bank N.V. 荷兰银行 :_zKUv]  
above-the-line expenditure 线上项目支出；经常预算支出 M.Ik%nN#K0  
above-the-line receipt 线上项目收入；经常预算收入 []Ea0jYu  
ABSA Asia Limited 南非联合亚洲有限公司 kl9z;(6p  
absolute change 绝对数值变更 Ee&$9 )t  
absolute expenditure 实际开支 c[7qnSH  
absolute guideline figure 绝对准则数字 rT)R*3  
absolute interest 绝对权益 l d9#4D[#  
absolute order of discharge 绝对破产解除令 t1^96@m^  
absolute profit margin 绝对利润幅度 #^V"=RbD  
absolute value 实值；绝对值 4et#Q  
absolutely vested interest 绝对既得权益  d2C:3-4  
absorbed cost 已吸收成本；已分摊成本 Tq8r SZi  
absorption 吸收；分摊；合并 (Mh\!rMg  
absorption rate 吸收率；摊配率；分摊率 uoHhp4>^  
ACB Finance Limited 亚洲商业财务有限公司 0wcWDE 9  
acceptable form of reciprocity 合理的互惠条件 b1o(CG(}*  
acceptable rate 适当利率；适当汇率 A'EA!  
acceptance agreement 承兑协议 |i8dI)b  
acceptance for honour 参加承兑 /XB1U[b  
acceptor 承兑人；接受人；受票人 ;N|>pSzmL  
acceptor for honour 参加承兑人 BE)l77=/  
accident insurance 意外保险 VA.1JBQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 X_F=;XF/  
accident insurance scheme 意外保险计划 mio'm  
accident year basis 意外年度基准 `yXy T^  
accommodation 通融；贷款 d:''qgz`  
accommodation bill 通融票据；空头票据 eX@q'Zi  
accommodation party 汇票代发人 2ZeL  
account balance 帐户余额；帐户结余 N~d]}J8}gx  
account book 帐簿 t |hmEHUk  
account collected in advance 预收款项 7d5x4^EYE  
account current book 往来帐簿 9=f'sqIPV  
account of after-acquired property 事后取得的财产报告 w>s  
account of defaulter 拖欠帐目 W~FA9Jd'Z  
account payable 应付帐款 0iHI"9z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H!u:P?j@\  
account receivable 应收帐款 b1cd5  
account receivable report 应收帐款报表 Y<XDR:]A,  
account statement 结单；帐单；会计财务报表 A9gl|II  
account title 帐户名称；会计科目 ;|y,bo@sJJ  
accountant's report 会计师报告 8hg(6 XUG  
Accountant's Report Rules 会计师报告规则 Vp$ckr  
accounting and auditing procedure 会计与审计程序；会计与核数程序 r%9Sx:F  
Accounting Arrangements 《会计安排》 D>Z_N?iR  
accounting basis 会计基础 )%7A. UO)  
accounting by Official Receiver 破产管理署署长呈交的帐目 H<yec"  
Accounting Circular 《会计通告》 d6VKUAk'7>  
accounting class 会计类别 z-j\S7F  
accounting date 记帐日期；会计结算日期 ~k3r$e@  
accounting for money 款项核算 o_n.,=/cZ  
Accounting Officer 会计主任 ~Zm(p*\T  
accounting period 会计报告期；会计期 CmZ?uo+Y  
accounting policy 会计政策；会计方针 =l+p nG  
accounting practice 会计惯例 `L>'9rbZO  
accounting principle 会计准则 E \
RU[  
accounting record 会计记录 9[*kpMC  
accounting report 会计报告 .YkKIei  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 );[`rXH_  
Accounting Society of China 中国会计学会 !l|Qyk[  
accounting statement 会计报表 /MC\!,K  
accounting system 会计制度；会计系统  +!(hd  
accounting transaction 会计事项；帐务交易 P+SCX#{y  
accounting treatment 会计处理 "=;&{N~8U  
accounting year 会计年度 S}E@*t2h  
accretion 增值；添加 T9^i#8-^  
accrual 应计项目；应累算数目 U DG _APf  
accrual basis 应计制；权责发生制 ElAG~u?  
accrual basis accounting 应计制会计；权责发生制会计 Yq_zlxd%F  
accrue 应累算；应计 UPC& O  
accrued benefit 应累算利益 o%.cQo=v*
 
accrued charges 应计费用 QI-3mqL  
accrued cumulative preference share dividend 应累算的累积优先股股息 iR-O6*PTC  
accrued expenses 应累算费用 fomkwN  
accrued interest payable 应付利息；应计未付利息 eD3F%wxz  
accrued interest receivable 应收利息；应计未收利息 aZRgd^4  
accrued right 累算权益 Q7\Ax0  
accruing profit 应累算的利润 Ub$$wOsf  
accumulated fiscal reserve 累积财政储备 LtQy(F%8/  
accumulated profit 累积利润；滚存溢利 ]Vsze4>Z[  
accumulated reserve 累积储备 a_yV*N`D  
accumulation of surplus income 累积收益盈余 [F%\1xh  
acquired assets 既得资产 4$^=1ax  
acquisition 收购；购置；取得 C*9m `xh  
acquisition cost 购置成本 f19 i !  
acquisition expenses 购置费用 uP$K{ )  
acquisition of 100% interest 收购全部股权 9(_/jU4mc  
acquisition of control 取得控制权 k|V{jBG"@  
acquisition of fixed assets 购置固定资产 I2dt#  
acquisition of shell “买壳” OL>/FOH:Fx  
acquisition price 收购价 $ ]HIYYs  
act of God 天灾 Oq("E(z+f  
acting partner 执事合伙人 J}x5Ko@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !m;VWGl*  
active partner 积极参与的合伙人 Rl ~Tw9  
active trading 交投活跃 Y5 dt?a  
actual circulation 实际流通 JeA}d  
actual cost 实际成本 %lPP1 R  
actual expenditure 实际开支；实际支出 tL~|/C)d R  
actual income 实际入息；实际收入；实际收益 F8/@/
B  
actual market 现货市场 ~-6;h.x=  
actual price 现货价；实际价格 ^:]
,JN k  
actual profit 实际利润 it,%T)2H  
actual quotation 实盘；实际价位；实际报价 (F)zj<{f  
actual year basis 按实际年度计算 /vhh2`  
actuals 实货 cZYX[.oIB  
actuarial investigation 精算调查 Dt?Fs  
actuarial principle 精算原则 6$f,DU  
actuarial report 精算师报告 .28*vkH%C=  
Actuarial Society of Hong Kong 香港精算学会 U:>O6"  
actuarial valuation 精算师估值 <L-L}\-I"  
actuary 精算师 g#AA.@/Z  
ad referendum agreement 暂定协议；有待覆核的协定 Hq9(6w9w  
ad valorem duty 从价税；按值征税 m0P5a%D  
ad valorem duty system 从价税制 ^vPa{+N  
ad valorem fee 从价费 5s>9v  
ad valorem tariff 从价关税 !CWqI)=  
additional allowance 额外免税额 Z(Vrmz
2.  
additional amount for unexpired risk 未过期风险的额外款额 DlP}Fp{  
additional assessable profit 补加应评税利润 ,[~EThcq  
additional assessment 补加评税 $ W09nz9?  
additional commitment 额外承担 8_lD*bEt  
additional commitment vote 额外承担拨款 5Z:HCp-aG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 WC4Il C  
additional dependent parent allowance 供养父母额外免税额 )Q8Q#
S  
additional provision 额外拨款 0j
XIx2y  
additional stamp duty 附加印花税 @dXf_2T v=  
additional tax 补加税罚款；补加税款 =k_u5@.Z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %%_90t  
adjudged bankrupt 被裁定破产 34U~7P r9  
adjudicated bankrupt 裁定破产人 }vi%pfrB  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 SlZu-4J.-  
adjudication of bankruptcy 裁定破产；宣告破产 Y/+ D4^L  
adjudication of insolvency 裁定无力偿还债务 E'ZWSpP  
adjusted actual 经调整的实数；调整后的实数 KpE#Ye&  
adjusted current assets 经调整的流动资产；调整后的流动资产 xv2;h4{<  
adjusted figure 经调整的数字；调整后的数额 _EY:vv
 
adjusted liabilities 经调整的负债；调整后的负债 OLi;/(g  
adjusted loss 经调整的亏损；调整后的亏损 Zy#r<j]T  
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 QV't+)uUVo  
adjusted profit 经调整的利润；调整后的利润 {ys_uS{c*  
adjusted surplus 经调整的盈余额；调整后的盈余额 iTX.?*  
adjusted value 经调整的价值；调整后的价值 \yy!?Ul aI  
adjustment 调整；修订；理算〔保险〕 %:y-"m1\u$  
adjustment centre 调剂中心 Rpr# ,|  
adjustment lag 调整过程的时间差距；调整时差 e\h:==f  
adjustment mechanism 调整机制 [bc
qaT  
adjustment of loss 亏损调整 2vXMrh\  
adjustment process 调整过程；调整程序 N>~*Jp2;  
adjustment range 调整幅度 
}bHpFe  
administered exchange rate 受管制汇率 }$o%^"[