[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: TU-c9"7M~  
"uS7PplyO  
A share Ａ股；甲类股份 xXPUrv5zO  
abatement of tax 减税；减扣免税额 ex0oAt^  
ABN AMRO Bank N.V. 荷兰银行 qAORWc  
above-the-line expenditure 线上项目支出；经常预算支出 ' 3VqkQ4  
above-the-line receipt 线上项目收入；经常预算收入 X\'E4  
ABSA Asia Limited 南非联合亚洲有限公司 bN!u}DnN  
absolute change 绝对数值变更 We\Y \*!v  
absolute expenditure 实际开支 i :EO(`  
absolute guideline figure 绝对准则数字 ?"u'#f_  
absolute interest 绝对权益 T NIst  
absolute order of discharge 绝对破产解除令 w Oj88J)  
absolute profit margin 绝对利润幅度 ;YM]K R;  
absolute value 实值；绝对值 R9q0,yQW
 
absolutely vested interest 绝对既得权益 -[<vYxX:h:  
absorbed cost 已吸收成本；已分摊成本 pMDH   
absorption 吸收；分摊；合并 r8F{A6iN  
absorption rate 吸收率；摊配率；分摊率 "Whwc   
ACB Finance Limited 亚洲商业财务有限公司 _y"a2M  
acceptable form of reciprocity 合理的互惠条件 WN1Jm:5YV  
acceptable rate 适当利率；适当汇率 *{Yi}d@h(  
acceptance agreement 承兑协议 sU0Stg8&b  
acceptance for honour 参加承兑 A$N+9n\  
acceptor 承兑人；接受人；受票人 ]qMH=>pOsj  
acceptor for honour 参加承兑人 XUf7yD  
accident insurance 意外保险 _ Q{T';  
Accident Insurance Association of Hong Kong 香港意外保险公会 +`9yZOaC#  
accident insurance scheme 意外保险计划 F/xCG nP-  
accident year basis 意外年度基准 IQ=CNby:  
accommodation 通融；贷款 B#Qpd7E+*  
accommodation bill 通融票据；空头票据 Jxf}b}^T  
accommodation party 汇票代发人 PRZ8X{h  
account balance 帐户余额；帐户结余 /[6:LnaE  
account book 帐簿 NQg'|Pt(%  
account collected in advance 预收款项 K,G,di  
account current book 往来帐簿 S;>4i!Mb ^  
account of after-acquired property 事后取得的财产报告 %kJh6J  
account of defaulter 拖欠帐目 9n-T5WP  
account payable 应付帐款  u*U_7Uw$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 L%k67>  
account receivable 应收帐款 8V,"Id][  
account receivable report 应收帐款报表 T<XfZZ)l<`  
account statement 结单；帐单；会计财务报表 T^d#hl.U  
account title 帐户名称；会计科目 x<Iy<v7-  
accountant's report 会计师报告 Oe/73| >U  
Accountant's Report Rules 会计师报告规则 BB0g}6M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 XNKtL]U}$  
Accounting Arrangements 《会计安排》 -*r [  
accounting basis 会计基础 h)7v1,;w'  
accounting by Official Receiver 破产管理署署长呈交的帐目 2 aew6~  
Accounting Circular 《会计通告》 >,kL p|gA  
accounting class 会计类别 3>H2xh3Y  
accounting date 记帐日期；会计结算日期 3Hy%SN(  
accounting for money 款项核算 u"*J[M~  
Accounting Officer 会计主任 ?<Z)*CF)  
accounting period 会计报告期；会计期 vwm|I 7/w  
accounting policy 会计政策；会计方针 W;q#ZD(;  
accounting practice 会计惯例 v^<<[I2 C  
accounting principle 会计准则 <=$rU232}  
accounting record 会计记录 i
x(U:'{  
accounting report 会计报告 gHp'3SnS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }!eF
  
Accounting Society of China 中国会计学会 o*?[_{xW  
accounting statement 会计报表 FK-}i|di  
accounting system 会计制度；会计系统 e',hC0&S  
accounting transaction 会计事项；帐务交易 qK{|Q  
accounting treatment 会计处理 0W;q!H[G  
accounting year 会计年度 |GJBwrL^0  
accretion 增值；添加 W]} #\\$z  
accrual 应计项目；应累算数目 r(PJ~8)(=  
accrual basis 应计制；权责发生制 UIO6|*ka  
accrual basis accounting 应计制会计；权责发生制会计 0T7M_G'5Q  
accrue 应累算；应计 @gs26jX~2}  
accrued benefit 应累算利益 6{cybD`Ef&  
accrued charges 应计费用 k,a,h^{}j  
accrued cumulative preference share dividend 应累算的累积优先股股息 mipi]*ZfXE  
accrued expenses 应累算费用 A$%@fO.b  
accrued interest payable 应付利息；应计未付利息 T_3V/)%@  
accrued interest receivable 应收利息；应计未收利息 Up_>y>x  
accrued right 累算权益 }*xC:A%aS  
accruing profit 应累算的利润 t^`<*H  
accumulated fiscal reserve 累积财政储备 j7Q BU  
accumulated profit 累积利润；滚存溢利 qPp1:a"   
accumulated reserve 累积储备 nrxjN(9V%+  
accumulation of surplus income 累积收益盈余 V;M3z9xd  
acquired assets 既得资产 '~ j
y  
acquisition 收购；购置；取得 ^nG1/}  
acquisition cost 购置成本 rd|@*
^k  
acquisition expenses 购置费用 (3)C_Z  
acquisition of 100% interest 收购全部股权 516VQ<?B  
acquisition of control 取得控制权 zfk'>
_'  
acquisition of fixed assets 购置固定资产 $ iX^p4v  
acquisition of shell “买壳” 6lB{Ao?|  
acquisition price 收购价 j4.Qvj >:4  
act of God 天灾 Q3 K
;kS  
acting partner 执事合伙人 Ej;Vr~Wi  
active market 买卖活跃的市场；交投畅旺的市场；旺市 SIKk|I)  
active partner 积极参与的合伙人 "
r 5'lQI  
active trading 交投活跃 :7HVBH  
actual circulation 实际流通 (1QdZD|  
actual cost 实际成本 l=Lm
r  
actual expenditure 实际开支；实际支出 J`U$b+q6  
actual income 实际入息；实际收入；实际收益 D<+ bzC   
actual market 现货市场 Hj}g1"RA  
actual price 现货价；实际价格 q$e T!'x  
actual profit 实际利润 MAsWds`bpB  
actual quotation 实盘；实际价位；实际报价 TKj/6Jz|  
actual year basis 按实际年度计算 FE$M[^1_  
actuals 实货 6Y0/i,d*  
actuarial investigation 精算调查 @\
x,;!N@  
actuarial principle 精算原则 Y!K^-Y}  
actuarial report 精算师报告 O+CF/ipX/  
Actuarial Society of Hong Kong 香港精算学会 eukX#0/^  
actuarial valuation 精算师估值 $bF`PGR_  
actuary 精算师 K8yWg\K  
ad referendum agreement 暂定协议；有待覆核的协定 VWnu#_(  
ad valorem duty 从价税；按值征税 ?^e*UJNM  
ad valorem duty system 从价税制 )?= kb  
ad valorem fee 从价费 $i1>?pb3
 
ad valorem tariff 从价关税 `R4W4h'I  
additional allowance 额外免税额 -ucz+{  
additional amount for unexpired risk 未过期风险的额外款额 {[(W4NAlH  
additional assessable profit 补加应评税利润 jgZX~D  
additional assessment 补加评税 hW*^1%1  
additional commitment 额外承担 ~FK+bF?%  
additional commitment vote 额外承担拨款 ~m,mvRS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 C9"f6>i  
additional dependent parent allowance 供养父母额外免税额 LaAgoarN  
additional provision 额外拨款 0C4* F  
additional stamp duty 附加印花税 f_z2#,g  
additional tax 补加税罚款；补加税款 "GIg|3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xc3Ov9`8%  
adjudged bankrupt 被裁定破产 ^^j|0qshL  
adjudicated bankrupt 裁定破产人 H4K(SGx  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @E&X&F%  
adjudication of bankruptcy 裁定破产；宣告破产 ;&7qw69k  
adjudication of insolvency 裁定无力偿还债务 <uWJ>sg^6  
adjusted actual 经调整的实数；调整后的实数 (AyRs7Dkn  
adjusted current assets 经调整的流动资产；调整后的流动资产 _zVbqRHlw  
adjusted figure 经调整的数字；调整后的数额 Z(Ls#hp  
adjusted liabilities 经调整的负债；调整后的负债 Yc|-sEK/  
adjusted loss 经调整的亏损；调整后的亏损 9I^H)~S  
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 O(c4iWm  
adjusted profit 经调整的利润；调整后的利润 K2vPj|  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]%ZjD  
adjusted value 经调整的价值；调整后的价值 gvwCoCbb  
adjustment 调整；修订；理算〔保险〕 U3VsMV*Y  
adjustment centre 调剂中心 >E2WZHzd2  
adjustment lag 调整过程的时间差距；调整时差 T^f&58{ 7  
adjustment mechanism 调整机制 YA/H;707l  
adjustment of loss 亏损调整 EP% M8  
adjustment process 调整过程；调整程序 [\w>{  
adjustment range 调整幅度 .[eSKtbc)  
administered exchange rate 受管制汇率 s]V{}bY`