[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: cogIkB&Ju  

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A share Ａ股；甲类股份 xTg=oq  
abatement of tax 减税；减扣免税额 ;9$71E  
ABN AMRO Bank N.V. 荷兰银行 '|^x[8^  
above-the-line expenditure 线上项目支出；经常预算支出 2xK v;  
above-the-line receipt 线上项目收入；经常预算收入 +FJ+,|i  
ABSA Asia Limited 南非联合亚洲有限公司 \45F;f_r6  
absolute change 绝对数值变更 7m:ZG  
absolute expenditure 实际开支 ?!HU$>  
absolute guideline figure 绝对准则数字 c8Je&y8  
absolute interest 绝对权益 %8{nuq+c  
absolute order of discharge 绝对破产解除令 {ep(_1  
absolute profit margin 绝对利润幅度 7!U^?0?/  
absolute value 实值；绝对值 D0^h;wJ=4+  
absolutely vested interest 绝对既得权益 #ADm^UT^  
absorbed cost 已吸收成本；已分摊成本 AW8*bq1  
absorption 吸收；分摊；合并 ACOn}yH  
absorption rate 吸收率；摊配率；分摊率 5yk#(i7C  
ACB Finance Limited 亚洲商业财务有限公司 n#^ii/H  
acceptable form of reciprocity 合理的互惠条件 2"6bz ^>}  
acceptable rate 适当利率；适当汇率 `br$kB  
acceptance agreement 承兑协议 HT ."J  
acceptance for honour 参加承兑 Q>(a JF  
acceptor 承兑人；接受人；受票人 L Q0e@5  
acceptor for honour 参加承兑人 76cLf~|d~  
accident insurance 意外保险 Z0%:j\W4c  
Accident Insurance Association of Hong Kong 香港意外保险公会 V:h7}T95  
accident insurance scheme 意外保险计划 hjD%=Ri0Z  
accident year basis 意外年度基准 nO+R>8,Q  
accommodation 通融；贷款 ny
1;]_X_  
accommodation bill 通融票据；空头票据 -nX lW  
accommodation party 汇票代发人 bEm9hFvd  
account balance 帐户余额；帐户结余 {B- *w%}HU  
account book 帐簿 D$N;Qb  
account collected in advance 预收款项
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account current book 往来帐簿 EK
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account of after-acquired property 事后取得的财产报告 Z+=M_{`{  
account of defaulter 拖欠帐目 -}3nIk<N   
account payable 应付帐款 pO92cGJ8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ly:2XvV3~  
account receivable 应收帐款 Ad&VOh+0  
account receivable report 应收帐款报表 6n^@Ps  
account statement 结单；帐单；会计财务报表 9y&bKB2 ,  
account title 帐户名称；会计科目 _&%FGcAS  
accountant's report 会计师报告 }OY/0p-Z  
Accountant's Report Rules 会计师报告规则 ?4^ 0xGyE  
accounting and auditing procedure 会计与审计程序；会计与核数程序 aW-6$=W  
Accounting Arrangements 《会计安排》 2Qt!JXC  
accounting basis 会计基础 Zm0'p!  
accounting by Official Receiver 破产管理署署长呈交的帐目 #a9O3C/MP  
Accounting Circular 《会计通告》 m?kyAW'|  
accounting class 会计类别 [5!dO\-[  
accounting date 记帐日期；会计结算日期 X
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accounting for money 款项核算 k.z(.uc=  
Accounting Officer 会计主任 j#0JD!Vr  
accounting period 会计报告期；会计期 ,l Y4WO  
accounting policy 会计政策；会计方针 flT6y-d  
accounting practice 会计惯例 pH3<QN
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accounting principle 会计准则 =*1NVi $n  
accounting record 会计记录 tzthc*-<  
accounting report 会计报告 rr,w/[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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Accounting Society of China 中国会计学会 |kP utB  
accounting statement 会计报表 4(p`xdr}K  
accounting system 会计制度；会计系统 G[1\5dK*uR  
accounting transaction 会计事项；帐务交易 /'VbV8%  
accounting treatment 会计处理 3{fg3?  
accounting year 会计年度 @S=9@3m{w;  
accretion 增值；添加 f,4erTBH  
accrual 应计项目；应累算数目 ]f0OmUHR5i  
accrual basis 应计制；权责发生制 =r*Ykd;W|E  
accrual basis accounting 应计制会计；权责发生制会计 =3 Vug2*wd  
accrue 应累算；应计 ?U{<g,^  
accrued benefit 应累算利益 #*:^\z_Jd  
accrued charges 应计费用 'qvj[lpGr  
accrued cumulative preference share dividend 应累算的累积优先股股息 vd)zvI  
accrued expenses 应累算费用 2?SbkU/3|P  
accrued interest payable 应付利息；应计未付利息 [q Uv|l1  
accrued interest receivable 应收利息；应计未收利息 U(#JC(E-#  
accrued right 累算权益 !|up"T I  
accruing profit 应累算的利润 |R1T;J<[  
accumulated fiscal reserve 累积财政储备 lLDZ#'&An  
accumulated profit 累积利润；滚存溢利 8xg^="OJ  
accumulated reserve 累积储备 - Z`RKR8C  
accumulation of surplus income 累积收益盈余 _&/ {A|n  
acquired assets 既得资产 a{
.q/Tbt  
acquisition 收购；购置；取得 9v[V"m`M  
acquisition cost 购置成本 QW$p{ zo  
acquisition expenses 购置费用 S>
r",S  
acquisition of 100% interest 收购全部股权 3ye  
acquisition of control 取得控制权 4eY?#8  
acquisition of fixed assets 购置固定资产 vaGF(hfTA  
acquisition of shell “买壳” PO?_i>mA  
acquisition price 收购价 |/vJ+aKq  
act of God 天灾 n{i,`oQ"  
acting partner 执事合伙人 X.#)CB0c1Q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >W;NMcN~  
active partner 积极参与的合伙人 ,|B-Nq  
active trading 交投活跃 S YDE`-  
actual circulation 实际流通 BqY_N8l&E  
actual cost 实际成本 r`.N?   
actual expenditure 实际开支；实际支出 !TJ,:c]4{!  
actual income 实际入息；实际收入；实际收益 hd u2?v@  
actual market 现货市场 bD{k=jum  
actual price 现货价；实际价格 S.)Jp-&K  
actual profit 实际利润 > a,D8M?  
actual quotation 实盘；实际价位；实际报价 Cf3!Ud  
actual year basis 按实际年度计算 &8z<~q  
actuals 实货
\1X k[%  
actuarial investigation 精算调查 hg(<>_~  
actuarial principle 精算原则 Vh;zV Y  
actuarial report 精算师报告 m$kQbPlatN  
Actuarial Society of Hong Kong 香港精算学会 #5Z`Q^  
actuarial valuation 精算师估值 p.SipQ.P  
actuary 精算师 Cq"KKuf  
ad referendum agreement 暂定协议；有待覆核的协定 !6T"J!F#  
ad valorem duty 从价税；按值征税 s:Ml\['x  
ad valorem duty system 从价税制 L"NHr~  
ad valorem fee 从价费 RHg-Cg`  
ad valorem tariff 从价关税 dy&UF,l6  
additional allowance 额外免税额 Zn'tNt/  
additional amount for unexpired risk 未过期风险的额外款额 <aJQV)]\  
additional assessable profit 补加应评税利润 12KC4,C&1i  
additional assessment 补加评税 ksOGCd^G7  
additional commitment 额外承担 -juG[zn  
additional commitment vote 额外承担拨款 LmePJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1!~cPD'F  
additional dependent parent allowance 供养父母额外免税额 ? T6K]~g  
additional provision 额外拨款 6t6Z&0$h~  
additional stamp duty 附加印花税 kkF)Tro\  
additional tax 补加税罚款；补加税款 B6Vlc{c5SO  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _!R$a-  
adjudged bankrupt 被裁定破产 W(`QbNJ  
adjudicated bankrupt 裁定破产人 GWnIy6TH l  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 XiE`_%NW  
adjudication of bankruptcy 裁定破产；宣告破产 kg[%Q]]  
adjudication of insolvency 裁定无力偿还债务 .h7s .p?  
adjusted actual 经调整的实数；调整后的实数 t?W}=%M[  
adjusted current assets 经调整的流动资产；调整后的流动资产 2gPqB*H  
adjusted figure 经调整的数字；调整后的数额 K>@yk9)vi  
adjusted liabilities 经调整的负债；调整后的负债 \ ;npdFy  
adjusted loss 经调整的亏损；调整后的亏损 (Q^sK \  
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 ?)xIn)#ls  
adjusted profit 经调整的利润；调整后的利润 ?Gki0^~J  
adjusted surplus 经调整的盈余额；调整后的盈余额 MC}t8L=  
adjusted value 经调整的价值；调整后的价值 2Wz8E2.  
adjustment 调整；修订；理算〔保险〕 - {QU>`2  
adjustment centre 调剂中心 ?pTX4a&>  
adjustment lag 调整过程的时间差距；调整时差 Xv8-<Ks  
adjustment mechanism 调整机制 I6W`y
h`I)  
adjustment of loss 亏损调整 -3EQ
RqVg  
adjustment process 调整过程；调整程序 &riGzU]  
adjustment range 调整幅度 1cLtTE  
administered exchange rate 受管制汇率 d;Vy59}eY