[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: CXQPbt[5  
+!I7(gL  
A share Ａ股；甲类股份 \xH#X=J  
abatement of tax 减税；减扣免税额 o*_O1P  
ABN AMRO Bank N.V. 荷兰银行 }^Unx W  
above-the-line expenditure 线上项目支出；经常预算支出 1D0 _k  
above-the-line receipt 线上项目收入；经常预算收入 6!,Am^uXM  
ABSA Asia Limited 南非联合亚洲有限公司 Q/%(&4>'y  
absolute change 绝对数值变更 ,=9e]pQ  
absolute expenditure 实际开支 n: ~y]  
absolute guideline figure 绝对准则数字 {ZS-]|Kx  
absolute interest 绝对权益 7H-,:8  
absolute order of discharge 绝对破产解除令 yW$ja|^E  
absolute profit margin 绝对利润幅度 2>.2H  
absolute value 实值；绝对值 m})q8b!S  
absolutely vested interest 绝对既得权益 idC4yH42  
absorbed cost 已吸收成本；已分摊成本 2o`a^'Iw  
absorption 吸收；分摊；合并 Q}J'S5%  
absorption rate 吸收率；摊配率；分摊率 ]to"X7/
 
ACB Finance Limited 亚洲商业财务有限公司 i4Y_5   
acceptable form of reciprocity 合理的互惠条件 b"ypS7 _  
acceptable rate 适当利率；适当汇率 <bwsK,C  
acceptance agreement 承兑协议 8QeM6;^/5  
acceptance for honour 参加承兑 D<rO:Er?*a  
acceptor 承兑人；接受人；受票人 >b |TaQ  
acceptor for honour 参加承兑人 Fr}e-a  
accident insurance 意外保险 XIu3n9g^#  
Accident Insurance Association of Hong Kong 香港意外保险公会 '8NKrI  
accident insurance scheme 意外保险计划 mGjxc}  
accident year basis 意外年度基准 qzVmsxBNP  
accommodation 通融；贷款 C jzfU*G  
accommodation bill 通融票据；空头票据 oh '\,zpL  
accommodation party 汇票代发人 \(a9rZ9  
account balance 帐户余额；帐户结余 74c1i  
account book 帐簿 9})!~r;|  
account collected in advance 预收款项 }57wE$9K  
account current book 往来帐簿 S8O^^jJq;  
account of after-acquired property 事后取得的财产报告 `L(AvSR  
account of defaulter 拖欠帐目 3U&QonCV  
account payable 应付帐款 rSIb1z
J  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 f:k3j}&  
account receivable 应收帐款 $X%GzrN  
account receivable report 应收帐款报表 l-yQ3/:  
account statement 结单；帐单；会计财务报表 t6;Ln().Hw  
account title 帐户名称；会计科目 /3*75  
accountant's report 会计师报告 Mj &f7IUO  
Accountant's Report Rules 会计师报告规则 /;M0tP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *'+OA
6  
Accounting Arrangements 《会计安排》 ?Uzs^rsb  
accounting basis 会计基础 EO'[AU%~  
accounting by Official Receiver 破产管理署署长呈交的帐目 k;p:P ?s5Y  
Accounting Circular 《会计通告》 #&G^
%1!  
accounting class 会计类别 WV5gH*uUa  
accounting date 记帐日期；会计结算日期 L&qzX)  
accounting for money 款项核算 kb?QQ\e  
Accounting Officer 会计主任 Dg]ua5jk  
accounting period 会计报告期；会计期 0px@3/  
accounting policy 会计政策；会计方针 YF=@nR$_~j  
accounting practice 会计惯例 ;p"G<n  
accounting principle 会计准则 $;%-<*C
o  
accounting record 会计记录 ZpPm>|w  
accounting report 会计报告 Sd.i1w&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m :ROq  
Accounting Society of China 中国会计学会 M:W9h+z  
accounting statement 会计报表 ^5biD9>M  
accounting system 会计制度；会计系统 93%U;0w[Nw  
accounting transaction 会计事项；帐务交易 NYD#I{h  
accounting treatment 会计处理 w\pD'1e  
accounting year 会计年度 ,MwwA@,9-  
accretion 增值；添加 $|!VP'VI  
accrual 应计项目；应累算数目 y&\ J  
accrual basis 应计制；权责发生制 @b2{'#9]}  
accrual basis accounting 应计制会计；权责发生制会计 8#
S|jBV  
accrue 应累算；应计 tFvti5  
accrued benefit 应累算利益 %@L(A1"#D  
accrued charges 应计费用 x~xaE* r  
accrued cumulative preference share dividend 应累算的累积优先股股息 -^8gZk/(W  
accrued expenses 应累算费用 >?yaG=  
accrued interest payable 应付利息；应计未付利息 VAc-RaA  
accrued interest receivable 应收利息；应计未收利息 U]dz_%CRP  
accrued right 累算权益 m
q~7v1kw  
accruing profit 应累算的利润 WO*YBH@  
accumulated fiscal reserve 累积财政储备 \LRno3  
accumulated profit 累积利润；滚存溢利 pYJv| `+  
accumulated reserve 累积储备 8^;[c  
accumulation of surplus income 累积收益盈余 %FGPsHH  
acquired assets 既得资产 v\:>} <gc  
acquisition 收购；购置；取得 7Xv.C&jzd  
acquisition cost 购置成本 *&>1A A  
acquisition expenses 购置费用 ^r^cMksB*  
acquisition of 100% interest 收购全部股权
]j0v. [SX  
acquisition of control 取得控制权 
NA[yT  
acquisition of fixed assets 购置固定资产 _ Onsfv  
acquisition of shell “买壳” uk_?2?>-5  
acquisition price 收购价 qt+vmi+~  
act of God 天灾 +o)S.a+7  
acting partner 执事合伙人 E0}`+x  
active market 买卖活跃的市场；交投畅旺的市场；旺市 fk`y}#7M  
active partner 积极参与的合伙人 -yOrNir}W  
active trading 交投活跃
V4f~#Tp  
actual circulation 实际流通 wQ[~7 ,o  
actual cost 实际成本 Z=DAA+T`  
actual expenditure 实际开支；实际支出 0R<@*  
actual income 实际入息；实际收入；实际收益 i NzoDmE*  
actual market 现货市场 oddS~lW  
actual price 现货价；实际价格 I(/W+ o  
actual profit 实际利润 3> -/sii  
actual quotation 实盘；实际价位；实际报价 qHg\n)R"x!  
actual year basis 按实际年度计算 GDP@M)~6*  
actuals 实货 eh nN  
actuarial investigation 精算调查 ~my\{q  
actuarial principle 精算原则 ROr$Sz  
actuarial report 精算师报告 JAen=%2b  
Actuarial Society of Hong Kong 香港精算学会  Yul-.X  
actuarial valuation 精算师估值 ^~|P[}  
actuary 精算师 aDR<5_Yb  
ad referendum agreement 暂定协议；有待覆核的协定 ^]^Y~$u  
ad valorem duty 从价税；按值征税 !)ey~Suh  
ad valorem duty system 从价税制 Nqp%Z7G  
ad valorem fee 从价费 e-H:;m5R  
ad valorem tariff 从价关税 !NK8_p|X  
additional allowance 额外免税额 ;%odN d  
additional amount for unexpired risk 未过期风险的额外款额 m C_v!nL.  
additional assessable profit 补加应评税利润 5 |{0|mP  
additional assessment 补加评税 =El.uBz{  
additional commitment 额外承担 ^%|{>Mz; c  
additional commitment vote 额外承担拨款 &G5+bUF,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J6_Hlt  
additional dependent parent allowance 供养父母额外免税额 4vPQuk!  
additional provision 额外拨款 dgE|*1/0  
additional stamp duty 附加印花税 `Z>4}<~+  
additional tax 补加税罚款；补加税款 R*/%+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {%^q8l4j  
adjudged bankrupt 被裁定破产 y _>HQs,:  
adjudicated bankrupt 裁定破产人 SoS[yr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S%-L!V ,  
adjudication of bankruptcy 裁定破产；宣告破产 }3j/%oN.(  
adjudication of insolvency 裁定无力偿还债务 _;W}_p}q{  
adjusted actual 经调整的实数；调整后的实数 /cexd_l|f  
adjusted current assets 经调整的流动资产；调整后的流动资产 <a2t"rc  
adjusted figure 经调整的数字；调整后的数额 xKEHNgen  
adjusted liabilities 经调整的负债；调整后的负债 ny'~pT'00  
adjusted loss 经调整的亏损；调整后的亏损 oat*
ORL  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ik_Ll|  
adjusted profit 经调整的利润；调整后的利润 .<^dv?@  
adjusted surplus 经调整的盈余额；调整后的盈余额 rOE[c  
adjusted value 经调整的价值；调整后的价值 -lRXH7|X  
adjustment 调整；修订；理算〔保险〕 9yajtR  
adjustment centre 调剂中心 ~EW (2B{u  
adjustment lag 调整过程的时间差距；调整时差 %A`f>v.7 c  
adjustment mechanism 调整机制 x&+/da-E/5  
adjustment of loss 亏损调整 {$bA
s9L  
adjustment process 调整过程；调整程序 3X89mIDr  
adjustment range 调整幅度 Uc! }D  
administered exchange rate 受管制汇率 fBS;~;l