[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: ls\WXCH  
v_+{'F  
A share Ａ股；甲类股份 }YGV\Nu  
abatement of tax 减税；减扣免税额 EE&K0<?T|:  
ABN AMRO Bank N.V. 荷兰银行 [%y';`( x  
above-the-line expenditure 线上项目支出；经常预算支出 zy/ @ WFPE  
above-the-line receipt 线上项目收入；经常预算收入 y\4L{GlBM  
ABSA Asia Limited 南非联合亚洲有限公司 ype$ c  
absolute change 绝对数值变更 U)fc*s  
absolute expenditure 实际开支 iVhJ t#_b  
absolute guideline figure 绝对准则数字 %g{X?  
absolute interest 绝对权益 fphv  
absolute order of discharge 绝对破产解除令 } gyj0  
absolute profit margin 绝对利润幅度 9-&Ttbb4)0  
absolute value 实值；绝对值 >JHryS.j$4  
absolutely vested interest 绝对既得权益 ey7 f9  
absorbed cost 已吸收成本；已分摊成本 k]F[>26k  
absorption 吸收；分摊；合并 Ns 
>- o  
absorption rate 吸收率；摊配率；分摊率 at#ja_ hd  
ACB Finance Limited 亚洲商业财务有限公司 0L2F[TN  
acceptable form of reciprocity 合理的互惠条件 Aza /6OL  
acceptable rate 适当利率；适当汇率 )WNzWUfn=z  
acceptance agreement 承兑协议 LiN$ pwm  
acceptance for honour 参加承兑 6tgt>\y  
acceptor 承兑人；接受人；受票人 oK6tTK  
acceptor for honour 参加承兑人 Q{sH3Y#l  
accident insurance 意外保险 W <9T0sZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 6M @[B|Q(  
accident insurance scheme 意外保险计划 T0wW<_jh  
accident year basis 意外年度基准 EH+"~-v)ae  
accommodation 通融；贷款 k9sh @ENy  
accommodation bill 通融票据；空头票据 ] {RDVA=]  
accommodation party 汇票代发人 :;t:H] f  
account balance 帐户余额；帐户结余 xI#9  
account book 帐簿 ug
dQAg  
account collected in advance 预收款项 sEp"D+f  
account current book 往来帐簿 M8kPj8}{  
account of after-acquired property 事后取得的财产报告 ky R:[+je  
account of defaulter 拖欠帐目 B3pCy~*5  
account payable 应付帐款 u@W|gLT1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 d[@X%  
account receivable 应收帐款 [A+ >^ {  
account receivable report 应收帐款报表 |GdUL%1hnC  
account statement 结单；帐单；会计财务报表 CpUkCgg  
account title 帐户名称；会计科目 s1A.+  
accountant's report 会计师报告 9&-dTayIz  
Accountant's Report Rules 会计师报告规则 a#cCpE  
accounting and auditing procedure 会计与审计程序；会计与核数程序 s JB;3"~  
Accounting Arrangements 《会计安排》 bkOv2tZ  
accounting basis 会计基础 K[I=6  
accounting by Official Receiver 破产管理署署长呈交的帐目 [owWiN4`s  
Accounting Circular 《会计通告》 w$3,A$8  
accounting class 会计类别 hQ,ch[j'  
accounting date 记帐日期；会计结算日期  Uf:`  
accounting for money 款项核算 ],@rS9K  
Accounting Officer 会计主任 e>} s;H,  
accounting period 会计报告期；会计期 [<lHCQXJ/  
accounting policy 会计政策；会计方针 ;5]Lf$tZ  
accounting practice 会计惯例 [^WC lRF  
accounting principle 会计准则 ((YMVe  
accounting record 会计记录 j8v8uZ;x  
accounting report 会计报告 -o^7r@6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D$w6V  
Accounting Society of China 中国会计学会 m~iXl,r  
accounting statement 会计报表 8}I$'x  
accounting system 会计制度；会计系统 qzYwt]GNS  
accounting transaction 会计事项；帐务交易 29;?I3< *  
accounting treatment 会计处理 ]~Rho_mq#  
accounting year 会计年度 &|s
0P   
accretion 增值；添加 K^ vIUZ>  
accrual 应计项目；应累算数目 hE-h`'ha`  
accrual basis 应计制；权责发生制 -$pzl,^ h  
accrual basis accounting 应计制会计；权责发生制会计 u4t7Ie*Q  
accrue 应累算；应计 1T"`vtR  
accrued benefit 应累算利益 S5gyr&dm  
accrued charges 应计费用 ef8s<5"4  
accrued cumulative preference share dividend 应累算的累积优先股股息 Yxr>"KH6a  
accrued expenses 应累算费用 8r*E-akuyr  
accrued interest payable 应付利息；应计未付利息 d`QN^)F0#  
accrued interest receivable 应收利息；应计未收利息 w#ZoZZ wh  
accrued right 累算权益 ;"a=gr  
accruing profit 应累算的利润 iN bIp"W  
accumulated fiscal reserve 累积财政储备 { }:#G  
accumulated profit 累积利润；滚存溢利 3lf=b~Zi
)  
accumulated reserve 累积储备 G!Op~p@Jm  
accumulation of surplus income 累积收益盈余 4Gk WRu1  
acquired assets 既得资产 ]&o$b]  
acquisition 收购；购置；取得 RVZ")Z(  
acquisition cost 购置成本 2i)^!c  
acquisition expenses 购置费用 OSRp0G20k\  
acquisition of 100% interest 收购全部股权 DBo%fYst  
acquisition of control 取得控制权 L^r#o-H<  
acquisition of fixed assets 购置固定资产 aZH:#lUlj  
acquisition of shell “买壳” ty8q11[8  
acquisition price 收购价 eQ$Y0qH1E  
act of God 天灾 ;@mS^ik")$  
acting partner 执事合伙人 n4O]8C'lW9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mUNn%E:7@{  
active partner 积极参与的合伙人 .N,bIQnj  
active trading 交投活跃 Xc=Y  
actual circulation 实际流通 oI?3<M^  
actual cost 实际成本 EuEZ D+  
actual expenditure 实际开支；实际支出 Uf1!qP/H?  
actual income 实际入息；实际收入；实际收益 'f#{{KA  
actual market 现货市场 piJu+tUy  
actual price 现货价；实际价格 ^PDJ0k/u1  
actual profit 实际利润 zG }@0  
actual quotation 实盘；实际价位；实际报价 e6`Jbu+J<f  
actual year basis 按实际年度计算 X
1DF*wI  
actuals 实货 E~DQ-z  
actuarial investigation 精算调查  e2AX0(  
actuarial principle 精算原则 R   
actuarial report 精算师报告 U'k*_g
 
Actuarial Society of Hong Kong 香港精算学会 .u)X3..J  
actuarial valuation 精算师估值 I&fozO   
actuary 精算师 OTvPUkp*
 
ad referendum agreement 暂定协议；有待覆核的协定 EGGWrl}1  
ad valorem duty 从价税；按值征税 9"N~yKa`"K  
ad valorem duty system 从价税制 .r|tSfm6  
ad valorem fee 从价费 q}b dx
a  
ad valorem tariff 从价关税 z{8bvuE  
additional allowance 额外免税额 |'e^QpU5  
additional amount for unexpired risk 未过期风险的额外款额 ]Oe2JfJwx  
additional assessable profit 补加应评税利润 5-FQMXgThc  
additional assessment 补加评税 ;(b9#b.  
additional commitment 额外承担 /}((l%UE.  
additional commitment vote 额外承担拨款 E:,/!9n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 EB0TTJR?#  
additional dependent parent allowance 供养父母额外免税额 OsTc5K.U~  
additional provision 额外拨款 s%vis{2  
additional stamp duty 附加印花税 fJ=
0HNmX  
additional tax 补加税罚款；补加税款 ZFiee|,q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~Z-Vs  
adjudged bankrupt 被裁定破产 |5X^u+_  
adjudicated bankrupt 裁定破产人 V)3KS-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `jDTzhO~  
adjudication of bankruptcy 裁定破产；宣告破产 m~w[~flgZ  
adjudication of insolvency 裁定无力偿还债务 b10cuy|a/X  
adjusted actual 经调整的实数；调整后的实数 Nya QI<5D  
adjusted current assets 经调整的流动资产；调整后的流动资产 <kfnpB=  
adjusted figure 经调整的数字；调整后的数额 DMAIM|h  
adjusted liabilities 经调整的负债；调整后的负债 {yB s7[Wn  
adjusted loss 经调整的亏损；调整后的亏损 EZgq ?l~5O  
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 aFl;BhM  
adjusted profit 经调整的利润；调整后的利润 +Te\H  
adjusted surplus 经调整的盈余额；调整后的盈余额 T tfo^ksw  
adjusted value 经调整的价值；调整后的价值 xI{)6t$`  
adjustment 调整；修订；理算〔保险〕 J9..P&c\  
adjustment centre 调剂中心 ^8]NxV@l  
adjustment lag 调整过程的时间差距；调整时差 v|Pv 03%?7  
adjustment mechanism 调整机制 ! :Y:pu0  
adjustment of loss 亏损调整 gl~ecc  
adjustment process 调整过程；调整程序 t DO=P c  
adjustment range 调整幅度 >d(~#Z`  
administered exchange rate 受管制汇率 aJSO4W)P