[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: "
1AjCHZ  
K:C+/O  
A share Ａ股；甲类股份 .ZM]%[4   
abatement of tax 减税；减扣免税额 Y*"<@?n8?x  
ABN AMRO Bank N.V. 荷兰银行 gr[D!D>  
above-the-line expenditure 线上项目支出；经常预算支出 =y`-sU Hx  
above-the-line receipt 线上项目收入；经常预算收入 :LG}yq^  
ABSA Asia Limited 南非联合亚洲有限公司 MuN[U17FB  
absolute change 绝对数值变更 g\E . _ab<  
absolute expenditure 实际开支 S|tA[klh  
absolute guideline figure 绝对准则数字 -0/=k_q_  
absolute interest 绝对权益 3huzz<n3  
absolute order of discharge 绝对破产解除令 e$gaE</  
absolute profit margin 绝对利润幅度 zv>ZrFl*  
absolute value 实值；绝对值 WReYF+Uen  
absolutely vested interest 绝对既得权益 Q^\{Zg)p  
absorbed cost 已吸收成本；已分摊成本 m21QN9(i%  
absorption 吸收；分摊；合并 l[:^Tf B  
absorption rate 吸收率；摊配率；分摊率 !Mm+bWn=mB  
ACB Finance Limited 亚洲商业财务有限公司 4+ykE:  
acceptable form of reciprocity 合理的互惠条件 PsacXZNs\N  
acceptable rate 适当利率；适当汇率 ~y( ,EO  
acceptance agreement 承兑协议 ^Jc$BMaVg  
acceptance for honour 参加承兑 `W6:=H  
acceptor 承兑人；接受人；受票人 T "ZQPLg  
acceptor for honour 参加承兑人 'cWlY3%t  
accident insurance 意外保险 iLc)"L-i  
Accident Insurance Association of Hong Kong 香港意外保险公会 a>#d=.  
accident insurance scheme 意外保险计划 `@W3sW/^  
accident year basis 意外年度基准 yN%3w0v  
accommodation 通融；贷款 ytuWT
,u  
accommodation bill 通融票据；空头票据 3(>(lk  
accommodation party 汇票代发人 u66TrYStG  
account balance 帐户余额；帐户结余 
bL6L-S  
account book 帐簿 |E>v~qD8I  
account collected in advance 预收款项 1==P.d(  
account current book 往来帐簿 rerUM*0  
account of after-acquired property 事后取得的财产报告 9J't[( u|u  
account of defaulter 拖欠帐目 /r#b   
account payable 应付帐款 ~7FEY0/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 k 2 mkOb  
account receivable 应收帐款 X
Y&]T'A  
account receivable report 应收帐款报表 e)fJd*P  
account statement 结单；帐单；会计财务报表 {m1t~ S  
account title 帐户名称；会计科目 /@xr[=L  
accountant's report 会计师报告 lyMJW}T+>  
Accountant's Report Rules 会计师报告规则 'US8"83  
accounting and auditing procedure 会计与审计程序；会计与核数程序 R]V~IDs   
Accounting Arrangements 《会计安排》 6z%&A]6k:  
accounting basis 会计基础 -;W\f<q]  
accounting by Official Receiver 破产管理署署长呈交的帐目 0 %(4G83gw  
Accounting Circular 《会计通告》 (@N~ j&
  
accounting class 会计类别 +?J_6Mo@X  
accounting date 记帐日期；会计结算日期 M9ter&  
accounting for money 款项核算 (9'G  
Accounting Officer 会计主任 }kgjLaQ^N  
accounting period 会计报告期；会计期 M4L~bK  
accounting policy 会计政策；会计方针 giA~+m~fN  
accounting practice 会计惯例 N7Z(lI|a;  
accounting principle 会计准则 S|
z(  
accounting record 会计记录 Q}k_#w  
accounting report 会计报告 ,& \&::R  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wd2P/y42;;  
Accounting Society of China 中国会计学会 J"a2 @S&  
accounting statement 会计报表 vh:UXE lm  
accounting system 会计制度；会计系统 A1=$kzw{UH  
accounting transaction 会计事项；帐务交易 .lNnY 8<  
accounting treatment 会计处理 XQ+-+CD  
accounting year 会计年度 ~I8"l@H>  
accretion 增值；添加 O#uaGziFf  
accrual 应计项目；应累算数目 (<AM+|  
accrual basis 应计制；权责发生制 }SJLBy0  
accrual basis accounting 应计制会计；权责发生制会计 80R=r  
accrue 应累算；应计 z?IY3]v*z<  
accrued benefit 应累算利益 }hObtAS  
accrued charges 应计费用 |n-a\  
accrued cumulative preference share dividend 应累算的累积优先股股息 7kWZMi  
accrued expenses 应累算费用 " N`V
*0h  
accrued interest payable 应付利息；应计未付利息 0YsN82IDD  
accrued interest receivable 应收利息；应计未收利息 ?L~=Z\H  
accrued right 累算权益 JXI+k.fi  
accruing profit 应累算的利润 eL]w' }\  
accumulated fiscal reserve 累积财政储备
3ec==.  
accumulated profit 累积利润；滚存溢利 TnZc.  
accumulated reserve 累积储备 :Brn RW64  
accumulation of surplus income 累积收益盈余
L;(3u'  
acquired assets 既得资产 u0 'pR# m|  
acquisition 收购；购置；取得 n<"a+TTU  
acquisition cost 购置成本 5D02%U2N)G  
acquisition expenses 购置费用 +'YSpJ   
acquisition of 100% interest 收购全部股权 <}x|@u  
acquisition of control 取得控制权 6r-<XNv)0  
acquisition of fixed assets 购置固定资产 xVwi }jtG|  
acquisition of shell “买壳” w!GU~0~3[  
acquisition price 收购价 pN^G[  
act of God 天灾 A)`fD %+  
acting partner 执事合伙人 bQ:3G;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 m= beB\=  
active partner 积极参与的合伙人
$BO}D  
active trading 交投活跃 yI)RGOV  
actual circulation 实际流通 KI?1(L  
actual cost 实际成本 #D*J5k>2  
actual expenditure 实际开支；实际支出 ?U.&7yY  
actual income 实际入息；实际收入；实际收益 O.40^u~
 
actual market 现货市场 _R!!4Hp<Q  
actual price 现货价；实际价格 N6 }i>";_;  
actual profit 实际利润 6[Pr<4J  
actual quotation 实盘；实际价位；实际报价 /\Y%DpG$  
actual year basis 按实际年度计算 ` a<|CcUGU  
actuals 实货 YaE['a  
actuarial investigation 精算调查 `efH(  
actuarial principle 精算原则 v.8S V
]  
actuarial report 精算师报告 Zv7$epDUz  
Actuarial Society of Hong Kong 香港精算学会 V~^6 TS(  
actuarial valuation 精算师估值 #}]il0d  
actuary 精算师 ~4 xBa:*z  
ad referendum agreement 暂定协议；有待覆核的协定
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ad valorem duty 从价税；按值征税 {CyPcD'$s  
ad valorem duty system 从价税制 BrH`:Dw  
ad valorem fee 从价费 AZ Lt'9UD  
ad valorem tariff 从价关税 r3bvuq,6$  
additional allowance 额外免税额 J$ih|nP  
additional amount for unexpired risk 未过期风险的额外款额 moM&2rgdrQ  
additional assessable profit 补加应评税利润 !v;_@iW3e  
additional assessment 补加评税 z(#hL-{c  
additional commitment 额外承担 $4~}_phi  
additional commitment vote 额外承担拨款 OQb9ijLeK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R8W44I*R:  
additional dependent parent allowance 供养父母额外免税额 s$y#Ufz  
additional provision 额外拨款 !iz vY  
additional stamp duty 附加印花税 g1!L. On  
additional tax 补加税罚款；补加税款 ,8 NEnB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Dp |FyP_w  
adjudged bankrupt 被裁定破产 I z=w2\r  
adjudicated bankrupt 裁定破产人 L}S4Zz18  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *gpD4c7A\  
adjudication of bankruptcy 裁定破产；宣告破产 FoXQ]X7"  
adjudication of insolvency 裁定无力偿还债务 HkB<RsS$p_  
adjusted actual 经调整的实数；调整后的实数 o)D+qiA3U  
adjusted current assets 经调整的流动资产；调整后的流动资产 _CwQ}n*  
adjusted figure 经调整的数字；调整后的数额 fvfVBk#  
adjusted liabilities 经调整的负债；调整后的负债 -/{}^QWB  
adjusted loss 经调整的亏损；调整后的亏损 JY8"TQ$x  
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 Oqe.t;E 0}  
adjusted profit 经调整的利润；调整后的利润 /Gv$1t^a  
adjusted surplus 经调整的盈余额；调整后的盈余额 < 3+&DV-<N  
adjusted value 经调整的价值；调整后的价值 DT]p14@t9  
adjustment 调整；修订；理算〔保险〕 _! p$47  
adjustment centre 调剂中心 ?{P6AF-xcf  
adjustment lag 调整过程的时间差距；调整时差 J#Ehx |  
adjustment mechanism 调整机制 J0W).mD_H  
adjustment of loss 亏损调整 <%JO3E  
adjustment process 调整过程；调整程序 Gv3Fg[MA@c  
adjustment range 调整幅度 6 &Aa b56  
administered exchange rate 受管制汇率 "LaX_0t)