[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: 7y=>Wa?T[  
:qYp%Ub  
A share Ａ股；甲类股份 Z\0Rw>#  
abatement of tax 减税；减扣免税额 LZ*8YNp1'  
ABN AMRO Bank N.V. 荷兰银行 mh }M|h5Im  
above-the-line expenditure 线上项目支出；经常预算支出 XTol|a=  
above-the-line receipt 线上项目收入；经常预算收入 f%Q)_F[0D4  
ABSA Asia Limited 南非联合亚洲有限公司 Uj@th  
absolute change 绝对数值变更 ~^t@TM
k$  
absolute expenditure 实际开支 Aoa8Q E  
absolute guideline figure 绝对准则数字 Xxq
GsGx4  
absolute interest 绝对权益 [m~J6WB  
absolute order of discharge 绝对破产解除令 ?vXgHDs^T  
absolute profit margin 绝对利润幅度 _0/unJl`  
absolute value 实值；绝对值 XN<SKW(H3  
absolutely vested interest 绝对既得权益 lH-VqkR\  
absorbed cost 已吸收成本；已分摊成本 tRjv-  
absorption 吸收；分摊；合并 Daf|.5>(@  
absorption rate 吸收率；摊配率；分摊率 0zt]DCdY  
ACB Finance Limited 亚洲商业财务有限公司 ,GbmL8P7Y  
acceptable form of reciprocity 合理的互惠条件 'C+cQLig@  
acceptable rate 适当利率；适当汇率 r924!zdbR  
acceptance agreement 承兑协议 g` rr3jP  
acceptance for honour 参加承兑 .?>Cav9:  
acceptor 承兑人；接受人；受票人 =bKDD<(  
acceptor for honour 参加承兑人 'K[ml ?_  
accident insurance 意外保险 n.%QWhUB  
Accident Insurance Association of Hong Kong 香港意外保险公会 3bEcKA_z(  
accident insurance scheme 意外保险计划 nep#L>LP$x  
accident year basis 意外年度基准 *X5)9dq  
accommodation 通融；贷款 bzN[*X|  
accommodation bill 通融票据；空头票据 w,{h9f  
accommodation party 汇票代发人 K;K0D@>]HR  
account balance 帐户余额；帐户结余 yR[6s#F/h  
account book 帐簿 .qBc;u  
account collected in advance 预收款项 W/'1ftn?D  
account current book 往来帐簿 q8 v iC|  
account of after-acquired property 事后取得的财产报告 |k a _Zy  
account of defaulter 拖欠帐目 hA=uo e\  
account payable 应付帐款 {q>%Sr]9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 j#HXuV6  
account receivable 应收帐款 LIg1U  
account receivable report 应收帐款报表 osV6=  
account statement 结单；帐单；会计财务报表 LF|0lAr  
account title 帐户名称；会计科目 zAgX{$/Fg  
accountant's report 会计师报告 Koa9W>!  
Accountant's Report Rules 会计师报告规则 L*z=!Dpo  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {kpad(E  
Accounting Arrangements 《会计安排》 *&U~Io"U  
accounting basis 会计基础 U-|]A\`)I  
accounting by Official Receiver 破产管理署署长呈交的帐目 '/Aq2  
Accounting Circular 《会计通告》 An2>]\L  
accounting class 会计类别 r. 82RoG?G  
accounting date 记帐日期；会计结算日期 fQ+whGB  
accounting for money 款项核算 0R x#Fm  
Accounting Officer 会计主任 osC?2.  
accounting period 会计报告期；会计期 8ud12^s$  
accounting policy 会计政策；会计方针 $]7f1U_e  
accounting practice 会计惯例 AXyXK??  
accounting principle 会计准则 (s8b?Ol/  
accounting record 会计记录 T(|'.&a  
accounting report 会计报告 |)x7qy`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qx
Z IH
 
Accounting Society of China 中国会计学会 "*vrrY  
accounting statement 会计报表 ?v^NimcZ  
accounting system 会计制度；会计系统 $8^Hkxy  
accounting transaction 会计事项；帐务交易 {}$9 70y  
accounting treatment 会计处理 `_/bg(E  
accounting year 会计年度 ;i@S}LwL  
accretion 增值；添加 Z\ hcK:  
accrual 应计项目；应累算数目 -^&=I3bp  
accrual basis 应计制；权责发生制 SYJO3cY  
accrual basis accounting 应计制会计；权责发生制会计 "@ >6<(Ki  
accrue 应累算；应计 ( /y8KG3  
accrued benefit 应累算利益 x $uhkP  
accrued charges 应计费用 3W1Lh~Av  
accrued cumulative preference share dividend 应累算的累积优先股股息 i)#-VOhX)  
accrued expenses 应累算费用 Ft5A(P >  
accrued interest payable 应付利息；应计未付利息 @SX%q&-  
accrued interest receivable 应收利息；应计未收利息 ;" dX]":  
accrued right 累算权益
o78u>Oy  
accruing profit 应累算的利润 Q)75?mn  
accumulated fiscal reserve 累积财政储备 %H{pU:[5*  
accumulated profit 累积利润；滚存溢利 x*OdMr\n8?  
accumulated reserve 累积储备 ~${~To8$CW  
accumulation of surplus income 累积收益盈余 161P%sGx2  
acquired assets 既得资产 1>(EvY}Y\  
acquisition 收购；购置；取得 o.
KnDY  
acquisition cost 购置成本 EN m%(G$  
acquisition expenses 购置费用 n%E,[JT  
acquisition of 100% interest 收购全部股权 
ETZf  
acquisition of control 取得控制权 ly[yn{  
acquisition of fixed assets 购置固定资产 SxF'2ii  
acquisition of shell “买壳” _8G w Mj  
acquisition price 收购价 a4:GGzt  
act of God 天灾 ,gV#x7IW  
acting partner 执事合伙人 Jr!^9i2j'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 aoy Be|H~=  
active partner 积极参与的合伙人 1UP {j`-K|  
active trading 交投活跃 v[L+PD U  
actual circulation 实际流通 HT<p=o'$Z  
actual cost 实际成本 3.W[]zH/u  
actual expenditure 实际开支；实际支出 ! }Xoqamm  
actual income 实际入息；实际收入；实际收益 j!+jLm!l  
actual market 现货市场 8D.c."q  
actual price 现货价；实际价格 i(~DhXz*T  
actual profit 实际利润 yD"]:ts3  
actual quotation 实盘；实际价位；实际报价 7hJX  
actual year basis 按实际年度计算 ]_C"A  
actuals 实货 RV~t%Sw^  
actuarial investigation 精算调查 ni;)6,i  
actuarial principle 精算原则 i1evB9FZ1z  
actuarial report 精算师报告 fcq8aW/z_  
Actuarial Society of Hong Kong 香港精算学会 ky2]%cw  
actuarial valuation 精算师估值 zP nb_[YF  
actuary 精算师 qU26i"GHp  
ad referendum agreement 暂定协议；有待覆核的协定 b<FE   
ad valorem duty 从价税；按值征税 O Z ./suR)  
ad valorem duty system 从价税制 E{ /, b)  
ad valorem fee 从价费 suEK;Bk9  
ad valorem tariff 从价关税 >zJHvb)b\  
additional allowance 额外免税额 lu P;P&  
additional amount for unexpired risk 未过期风险的额外款额 AJyNlQ  
additional assessable profit 补加应评税利润 7z?;z<VJ  
additional assessment 补加评税 )rEl{a  
additional commitment 额外承担 O)jD2X?  
additional commitment vote 额外承担拨款 tz;3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l'I:0a 4T  
additional dependent parent allowance 供养父母额外免税额 HOx4FXPs  
additional provision 额外拨款 I>?oVY6M@u  
additional stamp duty 附加印花税 HH*y$  
additional tax 补加税罚款；补加税款 s{b\\$Rb  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 : UeK0  
adjudged bankrupt 被裁定破产 8"%Es  
adjudicated bankrupt 裁定破产人 DS?.'"n[u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Vn5T J
w  
adjudication of bankruptcy 裁定破产；宣告破产 +b 6R   
adjudication of insolvency 裁定无力偿还债务 G&S2U=KdV%  
adjusted actual 经调整的实数；调整后的实数 ZR1U&<0c@  
adjusted current assets 经调整的流动资产；调整后的流动资产 [ar0{MPYd  
adjusted figure 经调整的数字；调整后的数额 44KoOY_  
adjusted liabilities 经调整的负债；调整后的负债 -nSf<  
adjusted loss 经调整的亏损；调整后的亏损 JQ?`l)4  
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 g}MUfl-L  
adjusted profit 经调整的利润；调整后的利润 J>(X0@eWz  
adjusted surplus 经调整的盈余额；调整后的盈余额 }AS?q?4?  
adjusted value 经调整的价值；调整后的价值 s4bV0k  
adjustment 调整；修订；理算〔保险〕 qfsPX
6]  
adjustment centre 调剂中心 xhP~]akHN7  
adjustment lag 调整过程的时间差距；调整时差 \%<M[r=  
adjustment mechanism 调整机制 vAX(3  
adjustment of loss 亏损调整 f<8
Hvumw  
adjustment process 调整过程；调整程序 lcl|o3yQ  
adjustment range 调整幅度 v+LJx   
administered exchange rate 受管制汇率  GK/Po51