[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: @ x `X|>&  
e5mu-  
A share Ａ股；甲类股份 !'_7MM  
abatement of tax 减税；减扣免税额 si&du  
ABN AMRO Bank N.V. 荷兰银行 I<}% L V  
above-the-line expenditure 线上项目支出；经常预算支出 ~vTwuc\(H  
above-the-line receipt 线上项目收入；经常预算收入 @
]u@e4T  
ABSA Asia Limited 南非联合亚洲有限公司 6B]=\H  
absolute change 绝对数值变更 B/X$ZQ0  
absolute expenditure 实际开支 bo<P%$(D  
absolute guideline figure 绝对准则数字 GVhqNy   
absolute interest 绝对权益 )\yK61aX  
absolute order of discharge 绝对破产解除令 a!R*O3   
absolute profit margin 绝对利润幅度 cr;:5D%_  
absolute value 实值；绝对值 NL]_;\ h  
absolutely vested interest 绝对既得权益 BP..p ^EPN  
absorbed cost 已吸收成本；已分摊成本 ;_\yg )X,  
absorption 吸收；分摊；合并 \W=3P[gb  
absorption rate 吸收率；摊配率；分摊率 a~Dk@>+P>  
ACB Finance Limited 亚洲商业财务有限公司 Oj-\  
acceptable form of reciprocity 合理的互惠条件 k86TlQRh  
acceptable rate 适当利率；适当汇率 I^EZ
s6~  
acceptance agreement 承兑协议 )bM,>x  
acceptance for honour 参加承兑 z5gVP8*z5  
acceptor 承兑人；接受人；受票人 wa<k%_# M  
acceptor for honour 参加承兑人 +TbAtkEF*  
accident insurance 意外保险 TG;[,oa  
Accident Insurance Association of Hong Kong 香港意外保险公会 OPN\{<`*d  
accident insurance scheme 意外保险计划 uxyj6(  
accident year basis 意外年度基准 ~QSX 1w"  
accommodation 通融；贷款 7;+G
)44  
accommodation bill 通融票据；空头票据 nA0%M1a  
accommodation party 汇票代发人 U
2-{p  
account balance 帐户余额；帐户结余 JPF6zz l)  
account book 帐簿 g8cBb5(L  
account collected in advance 预收款项 ]AQ}_dRi=  
account current book 往来帐簿 T 1q27I  
account of after-acquired property 事后取得的财产报告 "gy&eR>  
account of defaulter 拖欠帐目 t Cb34Wpf  
account payable 应付帐款 e".=E;o`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 PR5N:Bw  
account receivable 应收帐款 T9R#.y,  
account receivable report 应收帐款报表 WzstO}?P(  
account statement 结单；帐单；会计财务报表  @_f^AQ  
account title 帐户名称；会计科目 W`PJflr|  
accountant's report 会计师报告 3!8(A/YP;  
Accountant's Report Rules 会计师报告规则 \dCGu~bT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `Pc6 G*p  
Accounting Arrangements 《会计安排》 S3/%;=|  
accounting basis 会计基础 c#TY3Z|  
accounting by Official Receiver 破产管理署署长呈交的帐目 T^Ia^B-%}g  
Accounting Circular 《会计通告》 |dQz(z&6{5  
accounting class 会计类别 !` %j#bv  
accounting date 记帐日期；会计结算日期 Y_Fn)(  
accounting for money 款项核算 /69yR  
Accounting Officer 会计主任 MO$yst?fK  
accounting period 会计报告期；会计期 hlL$3.]  
accounting policy 会计政策；会计方针 `E1G9BbU  
accounting practice 会计惯例 ,
r*Kxy  
accounting principle 会计准则 wxqX42v  
accounting record 会计记录 <= p>0L  
accounting report 会计报告 MlYm\x8{M  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |` ~ioF  
Accounting Society of China 中国会计学会 l6#Y}<tq  
accounting statement 会计报表 rX)&U4#[m  
accounting system 会计制度；会计系统 /i8OyRpSyk  
accounting transaction 会计事项；帐务交易 F oC
$X  
accounting treatment 会计处理 ,z.l#hj,{  
accounting year 会计年度 ( 0/M?YQF  
accretion 增值；添加 Jy/< {7j  
accrual 应计项目；应累算数目  @*|VWHR  
accrual basis 应计制；权责发生制 x)=l4A\  
accrual basis accounting 应计制会计；权责发生制会计 #WZat ?-N  
accrue 应累算；应计 rw JU;wy  
accrued benefit 应累算利益 4_5f4%S  
accrued charges 应计费用 OW#0$%f  
accrued cumulative preference share dividend 应累算的累积优先股股息 5@ +?{Cl  
accrued expenses 应累算费用 Z@1kx3Wx$  
accrued interest payable 应付利息；应计未付利息 !b_(|~7Lc  
accrued interest receivable 应收利息；应计未收利息 aC`>~uX##V  
accrued right 累算权益 W]/J]O6  
accruing profit 应累算的利润 Wz.iDRFl  
accumulated fiscal reserve 累积财政储备 }O7sP^  
accumulated profit 累积利润；滚存溢利 l,hOnpm9  
accumulated reserve 累积储备 &u [{VR:  
accumulation of surplus income 累积收益盈余 -9FGFBm4]  
acquired assets 既得资产 />mK.FT  
acquisition 收购；购置；取得 OY}FtGy  
acquisition cost 购置成本 ,93Uji[l  
acquisition expenses 购置费用 Qu[QcB{ro-  
acquisition of 100% interest 收购全部股权 QNOdt2NN  
acquisition of control 取得控制权  .x%w#  
acquisition of fixed assets 购置固定资产 lS,Jo/T@  
acquisition of shell “买壳” WfaMu| L  
acquisition price 收购价 s>o#Ob@4'  
act of God 天灾 SbGdcCB  
acting partner 执事合伙人
{)"[_<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z*h:Nt%.  
active partner 积极参与的合伙人 :pdX  
active trading 交投活跃 Y]L4,V  
actual circulation 实际流通 K7`6G[RMb  
actual cost 实际成本 _M/N_Fm  
actual expenditure 实际开支；实际支出 j yD3S a3  
actual income 实际入息；实际收入；实际收益 9no<;1+j,  
actual market 现货市场 E>s+"y  
actual price 现货价；实际价格 U4=l`{5on  
actual profit 实际利润 z(LR!hr  
actual quotation 实盘；实际价位；实际报价 E;CM"Y*  
actual year basis 按实际年度计算 Op-z"inw  
actuals 实货 ^%,{R},s  
actuarial investigation 精算调查 |Jn|GnM  
actuarial principle 精算原则 't`h?VvL  
actuarial report 精算师报告 Qz(2Iu{E]  
Actuarial Society of Hong Kong 香港精算学会 q  
actuarial valuation 精算师估值 9oJM?&i  
actuary 精算师 +o`%7r(R  
ad referendum agreement 暂定协议；有待覆核的协定 q~ aFV<Q  
ad valorem duty 从价税；按值征税
?)-6~p 4N  
ad valorem duty system 从价税制 \ji\r]k  
ad valorem fee 从价费 eZOR{|z  
ad valorem tariff 从价关税 $x'jf?zs!  
additional allowance 额外免税额 I}bu  
additional amount for unexpired risk 未过期风险的额外款额 }y6@YfV${  
additional assessable profit 补加应评税利润 5N ZuaN  
additional assessment 补加评税 c ^ds|7i]a  
additional commitment 额外承担 ?pZU'5le`  
additional commitment vote 额外承担拨款 G^t)^iI"'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r1< '
l  
additional dependent parent allowance 供养父母额外免税额 ]]K?Q )9x  
additional provision 额外拨款 :Q DkaA  
additional stamp duty 附加印花税 L" ejA  
additional tax 补加税罚款；补加税款 k)-+ZmMOh  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 nrKAK^  
adjudged bankrupt 被裁定破产 + )Qu,%2   
adjudicated bankrupt 裁定破产人 SX"|~Pi(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 tV(
iC~/  
adjudication of bankruptcy 裁定破产；宣告破产 g7]S  
adjudication of insolvency 裁定无力偿还债务 V\zcv@  
adjusted actual 经调整的实数；调整后的实数 Ob]\t/:%P  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]:Ep1DIMl  
adjusted figure 经调整的数字；调整后的数额 8%CznAO"?W  
adjusted liabilities 经调整的负债；调整后的负债 N62;@Z\7  
adjusted loss 经调整的亏损；调整后的亏损 :4V5p =v-  
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 }{N#JTmjB#  
adjusted profit 经调整的利润；调整后的利润 k_]'?f7Z  
adjusted surplus 经调整的盈余额；调整后的盈余额 Zzjx;SF  
adjusted value 经调整的价值；调整后的价值 Dst;sLr[,  
adjustment 调整；修订；理算〔保险〕 3R<r[3WP  
adjustment centre 调剂中心 +:@^nPfHy  
adjustment lag 调整过程的时间差距；调整时差 M}o.= Iqa  
adjustment mechanism 调整机制 K*j OrQf`  
adjustment of loss 亏损调整 #6\mTL4vg  
adjustment process 调整过程；调整程序 XA#qBxp/h  
adjustment range 调整幅度 Wd7*7']  
administered exchange rate 受管制汇率 L;opQ~g