[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: *'-^R9dN.S  
rK|&u v*b  
A share Ａ股；甲类股份 BxYA[#fd}  
abatement of tax 减税；减扣免税额 D7/Bp4I#o  
ABN AMRO Bank N.V. 荷兰银行 dC#\ut%l  
above-the-line expenditure 线上项目支出；经常预算支出 vW3ZuB  
above-the-line receipt 线上项目收入；经常预算收入 %$| k3[4V  
ABSA Asia Limited 南非联合亚洲有限公司 0EXNq*=EE  
absolute change 绝对数值变更 }* JMc+!9@  
absolute expenditure 实际开支 ?GU!ke p  
absolute guideline figure 绝对准则数字 uF"`y&go  
absolute interest 绝对权益 hATy3*4  
absolute order of discharge 绝对破产解除令 W[<":NX2  
absolute profit margin 绝对利润幅度 v*'\w#  
absolute value 实值；绝对值 ,5*xE\9G  
absolutely vested interest 绝对既得权益 :exuTn  
absorbed cost 已吸收成本；已分摊成本 E,yK` mPp^  
absorption 吸收；分摊；合并 (OQ @!R&  
absorption rate 吸收率；摊配率；分摊率 Z"Ni Y  
ACB Finance Limited 亚洲商业财务有限公司 #) }bUNc'  
acceptable form of reciprocity 合理的互惠条件 m]q!y3  
acceptable rate 适当利率；适当汇率 2tm-:CPG  
acceptance agreement 承兑协议 \zL 7j4  
acceptance for honour 参加承兑 I.1l
  
acceptor 承兑人；接受人；受票人 KdsvZim0>  
acceptor for honour 参加承兑人 =XlIe{  
accident insurance 意外保险 ?<^AXLiKV  
Accident Insurance Association of Hong Kong 香港意外保险公会 15DK\_;  
accident insurance scheme 意外保险计划 Cbs4`D
,  
accident year basis 意外年度基准 CT%m_lN  
accommodation 通融；贷款 ^|(4j_.(e  
accommodation bill 通融票据；空头票据 ~ O=|v/]  
accommodation party 汇票代发人 OUO^/] J1S  
account balance 帐户余额；帐户结余 ^T6!z^g1h  
account book 帐簿 8w?\_P7QA  
account collected in advance 预收款项 IF}c*uGj}  
account current book 往来帐簿 u(WQWsN  
account of after-acquired property 事后取得的财产报告 5THS5'
  
account of defaulter 拖欠帐目 UC/2&7?  
account payable 应付帐款 )'`AX\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 C?|3\@7  
account receivable 应收帐款 lILtxVBO2o  
account receivable report 应收帐款报表 ,!u@
:UBT  
account statement 结单；帐单；会计财务报表 $: m87cR~  
account title 帐户名称；会计科目 #(g+jb0E  
accountant's report 会计师报告 ~
(OIo7#;  
Accountant's Report Rules 会计师报告规则 ]Ja8i%LjOG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 lA-!~SM v"  
Accounting Arrangements 《会计安排》 - :z5m+  
accounting basis 会计基础 B &k T#  
accounting by Official Receiver 破产管理署署长呈交的帐目 z TT  
Accounting Circular 《会计通告》 C_ZD<UPA\  
accounting class 会计类别 slv
s oN@  
accounting date 记帐日期；会计结算日期 h21(K}  
accounting for money 款项核算 VD3MJ8!w  
Accounting Officer 会计主任 ?iEXFYJG  
accounting period 会计报告期；会计期 1$D`Z/N"A  
accounting policy 会计政策；会计方针 :_,]?n  
accounting practice 会计惯例 aX'g9E
 
accounting principle 会计准则 |abst&yp  
accounting record 会计记录 %g@3S!lK  
accounting report 会计报告 s_Oh >y?Aq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 05VOUa*pb  
Accounting Society of China 中国会计学会 &zX 3  
accounting statement 会计报表 SA+%c)j29  
accounting system 会计制度；会计系统 yki51rOI*  
accounting transaction 会计事项；帐务交易 Bx : So6:  
accounting treatment 会计处理 pkN:D+gS  
accounting year 会计年度 u$=ogp=0  
accretion 增值；添加 Y!1^@;)^  
accrual 应计项目；应累算数目 UtBlP+bE?y  
accrual basis 应计制；权责发生制 OG^WZ.YU  
accrual basis accounting 应计制会计；权责发生制会计 ! eA dm  
accrue 应累算；应计 Zjic"E1  
accrued benefit 应累算利益 /
.kna4k  
accrued charges 应计费用 $:BK{,\  
accrued cumulative preference share dividend 应累算的累积优先股股息 }8F$& AFt  
accrued expenses 应累算费用 @f5@0A\0  
accrued interest payable 应付利息；应计未付利息 M?~<w)L}  
accrued interest receivable 应收利息；应计未收利息 KWhM  
accrued right 累算权益 ^c0$pqZ}r  
accruing profit 应累算的利润 FO(0D?PCR  
accumulated fiscal reserve 累积财政储备 <r+!hJ[s'  
accumulated profit 累积利润；滚存溢利 Q^MXiEO+  
accumulated reserve 累积储备 IgiF,{KE,  
accumulation of surplus income 累积收益盈余 q]i(CaKh  
acquired assets 既得资产 <V:<x  
acquisition 收购；购置；取得 AXh3LA  
acquisition cost 购置成本 "H="Ip!s  
acquisition expenses 购置费用 zdjM%l);  
acquisition of 100% interest 收购全部股权 :ONuWNY N  
acquisition of control 取得控制权 Ueg N-n  
acquisition of fixed assets 购置固定资产 !(]dz~sM  
acquisition of shell “买壳” ',H$
zA?i  
acquisition price 收购价 5h|m 4)$  
act of God 天灾 Z'}(
t,  
acting partner 执事合伙人 *bxJ) 9B  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -q&7J' N  
active partner 积极参与的合伙人 l4mUx`!  
active trading 交投活跃  j.;  
actual circulation 实际流通 2l)9Lz=;L  
actual cost 实际成本 Od!F
: <  
actual expenditure 实际开支；实际支出 9o`7Kc/g  
actual income 实际入息；实际收入；实际收益 s!hI:$J.  
actual market 现货市场 ]/o12pI  
actual price 现货价；实际价格 x!C8?K=|  
actual profit 实际利润 2B9i R  
actual quotation 实盘；实际价位；实际报价 RrO0uadmn  
actual year basis 按实际年度计算 iF [?uF  
actuals 实货 1qLl^
DW  
actuarial investigation 精算调查 `*" H/Q
G  
actuarial principle 精算原则 [*9YIjn  
actuarial report 精算师报告 !]rE
TP_  
Actuarial Society of Hong Kong 香港精算学会 :>P4L,Da]  
actuarial valuation 精算师估值 UR1JbyT  
actuary 精算师 S$jV|xKB  
ad referendum agreement 暂定协议；有待覆核的协定 r:c@17  
ad valorem duty 从价税；按值征税 *^@#X-NG  
ad valorem duty system 从价税制 2JiA
d*WK  
ad valorem fee 从价费 <'}b*wUB  
ad valorem tariff 从价关税 n^iN o  
additional allowance 额外免税额 :Su#x I  
additional amount for unexpired risk 未过期风险的额外款额 <?LfOSdMs^  
additional assessable profit 补加应评税利润 *2,e=tY>  
additional assessment 补加评税 #+K
Kvk  
additional commitment 额外承担 &2io^AP  
additional commitment vote 额外承担拨款 >bfYy =/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ([,vX"4  
additional dependent parent allowance 供养父母额外免税额 M&qh]v gC  
additional provision 额外拨款 yV:EK{E  
additional stamp duty 附加印花税 axK6sIxx  
additional tax 补加税罚款；补加税款 b^[W_y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d~{jEg  
adjudged bankrupt 被裁定破产 3Q'[Ee2-3  
adjudicated bankrupt 裁定破产人 Mw"xm9(Q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 nT.L}1@  
adjudication of bankruptcy 裁定破产；宣告破产 lAdDu  
adjudication of insolvency 裁定无力偿还债务 bA@ /B'  
adjusted actual 经调整的实数；调整后的实数 hrs#ZZ:E  
adjusted current assets 经调整的流动资产；调整后的流动资产 8K\'Z  
adjusted figure 经调整的数字；调整后的数额 < /;Q8;
0  
adjusted liabilities 经调整的负债；调整后的负债 4F05(R8k  
adjusted loss 经调整的亏损；调整后的亏损 ,vPe}OKj  
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 [3O^0-:6E  
adjusted profit 经调整的利润；调整后的利润 @br@[RpB  
adjusted surplus 经调整的盈余额；调整后的盈余额 _0'm4?"  
adjusted value 经调整的价值；调整后的价值 }>MP{67Dm  
adjustment 调整；修订；理算〔保险〕 hLb;5u&!kW  
adjustment centre 调剂中心 B{7Kzwh;  
adjustment lag 调整过程的时间差距；调整时差 lGdM80f  
adjustment mechanism 调整机制 p91`<>Iw  
adjustment of loss 亏损调整 T4OguP=  
adjustment process 调整过程；调整程序 3iE
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adjustment range 调整幅度 $ A-+E\vQ@  
administered exchange rate 受管制汇率 I jZ]_*^!