[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: ;Vp&f%u+v  
8(g:i#~  
A share Ａ股；甲类股份 n'M}6XUw  
abatement of tax 减税；减扣免税额 g00XZ0@  
ABN AMRO Bank N.V. 荷兰银行 V2.MZ9  
above-the-line expenditure 线上项目支出；经常预算支出 Mb$&~!  
above-the-line receipt 线上项目收入；经常预算收入 NEJ Nu_Z  
ABSA Asia Limited 南非联合亚洲有限公司 $9hOWti  
absolute change 绝对数值变更 B3I< $  
absolute expenditure 实际开支 3!*J;Y  
absolute guideline figure 绝对准则数字 DoImWNLo  
absolute interest 绝对权益 h?$4\^/  
absolute order of discharge 绝对破产解除令 N2~DxVJ5cT  
absolute profit margin 绝对利润幅度 x>Q#Bvy  
absolute value 实值；绝对值 ~G"6^C:x  
absolutely vested interest 绝对既得权益 U)c,ZxE  
absorbed cost 已吸收成本；已分摊成本 /u#uC(Uwl  
absorption 吸收；分摊；合并 d_]MqH>R\  
absorption rate 吸收率；摊配率；分摊率 (?J&Ar0  
ACB Finance Limited 亚洲商业财务有限公司 u1>|
2D  
acceptable form of reciprocity 合理的互惠条件 m\jp$  
acceptable rate 适当利率；适当汇率 nwV\[E  
acceptance agreement 承兑协议 (<3'LhFII  
acceptance for honour 参加承兑 9nd'"$  
acceptor 承兑人；接受人；受票人 seq S*^7  
acceptor for honour 参加承兑人 }0f[x ?V  
accident insurance 意外保险 .;$/nz6vk  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]LP&v3  
accident insurance scheme 意外保险计划 >eJk)q
M  
accident year basis 意外年度基准 e'7!aysj  
accommodation 通融；贷款 x2K.5q>  
accommodation bill 通融票据；空头票据 G]5'U"cj3  
accommodation party 汇票代发人 8 Z#)Xb4  
account balance 帐户余额；帐户结余 WU}JArX9  
account book 帐簿 r%TgZ5~u  
account collected in advance 预收款项 ZM4q@O)/  
account current book 往来帐簿 vw+ @'+  
account of after-acquired property 事后取得的财产报告 w"A'uFXLc  
account of defaulter 拖欠帐目 i<&2Ffvq  
account payable 应付帐款 E#_}y}7JY  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3:);vh!  
account receivable 应收帐款 "-^TA_XfI  
account receivable report 应收帐款报表 t;E-9`N  
account statement 结单；帐单；会计财务报表 (5'qEi ea  
account title 帐户名称；会计科目 Y+WOU._46I  
accountant's report 会计师报告 7G2TTa  
Accountant's Report Rules 会计师报告规则 Ym0Xl(Se  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WvN5IHo 8i  
Accounting Arrangements 《会计安排》 #msk'MVt  
accounting basis 会计基础 ^V>sNR  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y_f6y9?ZE  
Accounting Circular 《会计通告》 5v>(xl  
accounting class 会计类别 n;!t?jnf.  
accounting date 记帐日期；会计结算日期 \Fc"Q@.u  
accounting for money 款项核算 6C)  G  
Accounting Officer 会计主任 UyIjM;X  
accounting period 会计报告期；会计期 )S>~h;  
accounting policy 会计政策；会计方针 xB 4A"|  
accounting practice 会计惯例 >dZ x+7  
accounting principle 会计准则 HtS:'~DYo  
accounting record 会计记录 G|X1c}zAL  
accounting report 会计报告  l
y6?jVJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "K~+T\^|k  
Accounting Society of China 中国会计学会 9j9A'Y9(  
accounting statement 会计报表 c+-L>dsss  
accounting system 会计制度；会计系统 m"@M~~bh  
accounting transaction 会计事项；帐务交易 [)9bR1wh  
accounting treatment 会计处理 <W\~A$  
accounting year 会计年度 RI cA)I.  
accretion 增值；添加 {v~&.|  
accrual 应计项目；应累算数目 f,PFvT$5e  
accrual basis 应计制；权责发生制 sx(yG9  
accrual basis accounting 应计制会计；权责发生制会计 ?u 9) GJO[  
accrue 应累算；应计 Gl}=Q7  
accrued benefit 应累算利益 'du:Bxl`d4  
accrued charges 应计费用 9k2HP]8=[{  
accrued cumulative preference share dividend 应累算的累积优先股股息 mVU(u_lh  
accrued expenses 应累算费用 mKWA-h+f  
accrued interest payable 应付利息；应计未付利息 4z[Z3|_V  
accrued interest receivable 应收利息；应计未收利息 g24)GjDi  
accrued right 累算权益 8pt;''  
accruing profit 应累算的利润 v@"xEf1n[  
accumulated fiscal reserve 累积财政储备 F]SexP4:A  
accumulated profit 累积利润；滚存溢利 B2&fvv?  
accumulated reserve 累积储备 H9nZ%n  
accumulation of surplus income 累积收益盈余 0>Ecm#  
acquired assets 既得资产 U*v//@WbH  
acquisition 收购；购置；取得 u`K+0^)T`  
acquisition cost 购置成本 H6r
Wb6i  
acquisition expenses 购置费用 -\AB!#fh  
acquisition of 100% interest 收购全部股权 q^Oq
:l$s  
acquisition of control 取得控制权 I=Ws /+  
acquisition of fixed assets 购置固定资产 <E6]8SQE  
acquisition of shell “买壳” j:$2,?|5  
acquisition price 收购价 g:e|  
act of God 天灾 yq\)8Fe  
acting partner 执事合伙人 A$fd 6+{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T"8>6a@}E  
active partner 积极参与的合伙人 '_@=9 \<  
active trading 交投活跃 <}N0y*m  
actual circulation 实际流通 rWi
9' 6  
actual cost 实际成本 BJ~Q\Si6  
actual expenditure 实际开支；实际支出 KdYT5VUM/  
actual income 实际入息；实际收入；实际收益 6+m
)   
actual market 现货市场 fy9{W@E3p  
actual price 现货价；实际价格 #C4  
actual profit 实际利润 c3i|q@ k  
actual quotation 实盘；实际价位；实际报价 9v<BO$ ,a  
actual year basis 按实际年度计算 @5Ril9J[b  
actuals 实货 AN
n{*h  
actuarial investigation 精算调查 BalOph4M[  
actuarial principle 精算原则 `=b*g24z[N  
actuarial report 精算师报告 IS]03_uQ  
Actuarial Society of Hong Kong 香港精算学会 2%1g%  
actuarial valuation 精算师估值 QR
w306  
actuary 精算师 fx
%'7 /+  
ad referendum agreement 暂定协议；有待覆核的协定 a%Cq?HZ7  
ad valorem duty 从价税；按值征税 ?GB($D=Y'&  
ad valorem duty system 从价税制 |PDuvv !.f  
ad valorem fee 从价费 oQWS$\Rr.  
ad valorem tariff 从价关税 %!p14c*J H  
additional allowance 额外免税额 Nki18ud#  
additional amount for unexpired risk 未过期风险的额外款额 !0*=z~  
additional assessable profit 补加应评税利润 {3`#? q^o'  
additional assessment 补加评税 c{rX7+bN  
additional commitment 额外承担 X& O o1y  
additional commitment vote 额外承担拨款 m{(D*Vuqd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +J_A*B  
additional dependent parent allowance 供养父母额外免税额 t
G{e(  
additional provision 额外拨款 I?s)^'  
additional stamp duty 附加印花税 hH )jX`Ta  
additional tax 补加税罚款；补加税款 p0
`Wci  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _Vj O [hx  
adjudged bankrupt 被裁定破产 -H'_%~OV(  
adjudicated bankrupt 裁定破产人 .'5yFBS  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZUAWSJ,s  
adjudication of bankruptcy 裁定破产；宣告破产 XV). cW|.a  
adjudication of insolvency 裁定无力偿还债务 g4RkkoZ>)  
adjusted actual 经调整的实数；调整后的实数 C<6u}czA  
adjusted current assets 经调整的流动资产；调整后的流动资产 +7N6]pK|"  
adjusted figure 经调整的数字；调整后的数额 \QHe0?6  
adjusted liabilities 经调整的负债；调整后的负债 H:d{Sru  
adjusted loss 经调整的亏损；调整后的亏损 7+#^:;19`  
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 L~I<y;x  
adjusted profit 经调整的利润；调整后的利润 g%1!YvS3v  
adjusted surplus 经调整的盈余额；调整后的盈余额 9SC#N5V  
adjusted value 经调整的价值；调整后的价值 V4/P  
adjustment 调整；修订；理算〔保险〕 ;=*b:y Y  
adjustment centre 调剂中心 m*CIbkDsZ  
adjustment lag 调整过程的时间差距；调整时差 L1P]T4a@)  
adjustment mechanism 调整机制 e%(zjCA  
adjustment of loss 亏损调整 MvL%*("4b  
adjustment process 调整过程；调整程序 %w/o#*j<;  
adjustment range 调整幅度 NTs< ;ED  
administered exchange rate 受管制汇率 D:8-f3