[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: Fm`*j/rq
 
{H)7K.hQN  
A share Ａ股；甲类股份 $1.-m{Bd  
abatement of tax 减税；减扣免税额 Z9vMz3 ^N  
ABN AMRO Bank N.V. 荷兰银行 C.?^] Y  
above-the-line expenditure 线上项目支出；经常预算支出 m.D8@[y  
above-the-line receipt 线上项目收入；经常预算收入 $Cz2b/O  
ABSA Asia Limited 南非联合亚洲有限公司 [Hh*lKg  
absolute change 绝对数值变更 #)'Iqaq7  
absolute expenditure 实际开支 d6n_Hpxw^  
absolute guideline figure 绝对准则数字 yrxX[Hg?@  
absolute interest 绝对权益 {o~TbnC  
absolute order of discharge 绝对破产解除令 wV )\M]@  
absolute profit margin 绝对利润幅度 48:xvTE?N  
absolute value 实值；绝对值 3Q,&D'];[  
absolutely vested interest 绝对既得权益 SH)-(+72d  
absorbed cost 已吸收成本；已分摊成本 NK0'\~7&  
absorption 吸收；分摊；合并 u8c@q'_  
absorption rate 吸收率；摊配率；分摊率 'KH+e#?Ar  
ACB Finance Limited 亚洲商业财务有限公司 "^&H9.z,v  
acceptable form of reciprocity 合理的互惠条件 OlT8pG5Oa  
acceptable rate 适当利率；适当汇率 F\eQV<  
acceptance agreement 承兑协议 <tvLKx  
acceptance for honour 参加承兑 w"{DL N[Qw  
acceptor 承兑人；接受人；受票人 0/v]YK.  
acceptor for honour 参加承兑人 YE`Y t  
accident insurance 意外保险 l`"?KD  
Accident Insurance Association of Hong Kong 香港意外保险公会 t=B1yvE"  
accident insurance scheme 意外保险计划 (_ G>dP_  
accident year basis 意外年度基准 k2 Ju*W&  
accommodation 通融；贷款 e]VW\6J&  
accommodation bill 通融票据；空头票据 ,sitOy}ks  
accommodation party 汇票代发人 D>|`+=1'0"  
account balance 帐户余额；帐户结余 4aArxJ  
account book 帐簿 r;{$x  
account collected in advance 预收款项 O}i+1  
account current book 往来帐簿 t K;xW  
account of after-acquired property 事后取得的财产报告 -=
5~h
 
account of defaulter 拖欠帐目 O50_qu33ju  
account payable 应付帐款 u\ _yjv#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]hV!lG1_  
account receivable 应收帐款 NF0_D1Goi  
account receivable report 应收帐款报表 XP)^81i|  
account statement 结单；帐单；会计财务报表 cF 5|Pf  
account title 帐户名称；会计科目 x'g4DYl  
accountant's report 会计师报告 DKf(igw  
Accountant's Report Rules 会计师报告规则 >@7$=Y>D  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ].s;Yxz  
Accounting Arrangements 《会计安排》 pg%(6dqK4  
accounting basis 会计基础 Y#}qXXZ>]  
accounting by Official Receiver 破产管理署署长呈交的帐目 hJ(vD
v%  
Accounting Circular 《会计通告》 U~D~C~\2;  
accounting class 会计类别 W
yM 1s+@  
accounting date 记帐日期；会计结算日期 U)G.B st  
accounting for money 款项核算 y"yo\IDW  
Accounting Officer 会计主任 {wC*61@1  
accounting period 会计报告期；会计期 L2>e@p\
>  
accounting policy 会计政策；会计方针 *;@wPT  
accounting practice 会计惯例 5, $6mU#=  
accounting principle 会计准则 Z3JUYEAS  
accounting record 会计记录 1_t+lJI9j  
accounting report 会计报告 ,NQ!d4~D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yx Om=V  
Accounting Society of China 中国会计学会 nYSe 0w  
accounting statement 会计报表 <\O+
 
accounting system 会计制度；会计系统 >e {1e  
accounting transaction 会计事项；帐务交易 =p_*lC%N  
accounting treatment 会计处理 -gvfz&Lz  
accounting year 会计年度 %rrA]\C'  
accretion 增值；添加 !'H$08Ql}  
accrual 应计项目；应累算数目 0g[ %)C  
accrual basis 应计制；权责发生制 fJlNxdVr  
accrual basis accounting 应计制会计；权责发生制会计 `h@fW- r  
accrue 应累算；应计 'Ou C[$Z  
accrued benefit 应累算利益 S46aUkW.  
accrued charges 应计费用 O q$_ q  
accrued cumulative preference share dividend 应累算的累积优先股股息 U>lf-iI2B  
accrued expenses 应累算费用 Dizz?O  
accrued interest payable 应付利息；应计未付利息 k\[(;9sf.  
accrued interest receivable 应收利息；应计未收利息 s)- ;74(  
accrued right 累算权益 ]JkEf?; .  
accruing profit 应累算的利润 I(^0/]'  
accumulated fiscal reserve 累积财政储备 KhND pwO"  
accumulated profit 累积利润；滚存溢利 %rb$tKk  
accumulated reserve 累积储备 "`ftcJUd  
accumulation of surplus income 累积收益盈余 41<~_+-@  
acquired assets 既得资产 t~(jA9n  
acquisition 收购；购置；取得
bg Ux &3  
acquisition cost 购置成本 U5kKT.M  
acquisition expenses 购置费用 }sH[_% )  
acquisition of 100% interest 收购全部股权 {R ),7U8  
acquisition of control 取得控制权 U,P>P+\@  
acquisition of fixed assets 购置固定资产 $~1vXe  
acquisition of shell “买壳” \Wfw\x0.  
acquisition price 收购价 :m<&Ff}  
act of God 天灾 I6 ?(@,  
acting partner 执事合伙人 1<G+KC[F  
active market 买卖活跃的市场；交投畅旺的市场；旺市 i*=~mO8E  
active partner 积极参与的合伙人 Wa|V~PL+T  
active trading 交投活跃 ZjmQ  
actual circulation 实际流通 I Id4w~|  
actual cost 实际成本 O?X[&t  
actual expenditure 实际开支；实际支出 l$/pp  
actual income 实际入息；实际收入；实际收益 GS>[A b+  
actual market 现货市场 _94 W@dW  
actual price 现货价；实际价格 o*H U^  
actual profit 实际利润 Gt.'_hf Js  
actual quotation 实盘；实际价位；实际报价 tq5 9w  
actual year basis 按实际年度计算 zzZEX  
actuals 实货 QP%_2m>yhl  
actuarial investigation 精算调查 XX/gS=NE#.  
actuarial principle 精算原则 D[yyFo,z  
actuarial report 精算师报告 5z_d$.CIc  
Actuarial Society of Hong Kong 香港精算学会 >SI'Q7k  
actuarial valuation 精算师估值 Kd-
1EU  
actuary 精算师 cR3d&/_,U  
ad referendum agreement 暂定协议；有待覆核的协定 LH4A!a]  
ad valorem duty 从价税；按值征税 n- 2X?<_Z  
ad valorem duty system 从价税制 Q7uJ9Y{X  
ad valorem fee 从价费 JjS+'A$A5  
ad valorem tariff 从价关税 .j:,WF<"l5  
additional allowance 额外免税额 J.yM@wPS>  
additional amount for unexpired risk 未过期风险的额外款额 cp@Fj"  
additional assessable profit 补加应评税利润 dQ8RrD=$&  
additional assessment 补加评税 < (KCiM=E$  
additional commitment 额外承担 c;kU|_  
additional commitment vote 额外承担拨款 !ekByD  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n>}Y@{<]/  
additional dependent parent allowance 供养父母额外免税额 S=k!8]/d|  
additional provision 额外拨款 s-IE}I?;  
additional stamp duty 附加印花税 Y2DL%'K^  
additional tax 补加税罚款；补加税款  _BP%@o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 eJo" Z  
adjudged bankrupt 被裁定破产 K}CgFBk  
adjudicated bankrupt 裁定破产人 :C_/K(Rkl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4

"2%mx:  
adjudication of bankruptcy 裁定破产；宣告破产 sYS 8]JU  
adjudication of insolvency 裁定无力偿还债务 2G~{x7/[@  
adjusted actual 经调整的实数；调整后的实数 `Xos]L'w  
adjusted current assets 经调整的流动资产；调整后的流动资产  Lw\u{E@  
adjusted figure 经调整的数字；调整后的数额 WkuCnT  
adjusted liabilities 经调整的负债；调整后的负债 ,7s>#b'  
adjusted loss 经调整的亏损；调整后的亏损 iL;V5|(sb  
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 P7-k!p"  
adjusted profit 经调整的利润；调整后的利润 U(f@zGV  
adjusted surplus 经调整的盈余额；调整后的盈余额 lBfthLBa  
adjusted value 经调整的价值；调整后的价值 fo,0NxF9  
adjustment 调整；修订；理算〔保险〕 sLA.bp.O  
adjustment centre 调剂中心 %AO6=  
adjustment lag 调整过程的时间差距；调整时差 zls^JTE  
adjustment mechanism 调整机制 ~ =u8H  
adjustment of loss 亏损调整 aE'nW_f  
adjustment process 调整过程；调整程序 !kSemDC  
adjustment range 调整幅度 Bb=r?;zjO  
administered exchange rate 受管制汇率 j9k:!|(2'