[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: K06&.>v_  
a<Ptm(,  
A share Ａ股；甲类股份 ?pF uV`Zm  
abatement of tax 减税；减扣免税额 cLnvb!g'#  
ABN AMRO Bank N.V. 荷兰银行 }%e XGdC  
above-the-line expenditure 线上项目支出；经常预算支出 >_?Waz%  
above-the-line receipt 线上项目收入；经常预算收入 Jro%zZle  
ABSA Asia Limited 南非联合亚洲有限公司 T .L>PL?=  
absolute change 绝对数值变更 #v4q:&yKf  
absolute expenditure 实际开支 baM@HpMhM  
absolute guideline figure 绝对准则数字 1:iT#~n  
absolute interest 绝对权益 6m{1im=  
absolute order of discharge 绝对破产解除令 y 4jelg  
absolute profit margin 绝对利润幅度 6oLq2Z8uP  
absolute value 实值；绝对值 w!^{Q'/,Q  
absolutely vested interest 绝对既得权益 IOOAaa @(  
absorbed cost 已吸收成本；已分摊成本 m:XMF)tW  
absorption 吸收；分摊；合并 mo3HUXf}8  
absorption rate 吸收率；摊配率；分摊率 tqe8:\1yK  
ACB Finance Limited 亚洲商业财务有限公司 41`&/9:"_M  
acceptable form of reciprocity 合理的互惠条件 )y}W=Q>T  
acceptable rate 适当利率；适当汇率 >NN&j#;x~  
acceptance agreement 承兑协议 9"~,ha7S$  
acceptance for honour 参加承兑 wi/dR}*A  
acceptor 承兑人；接受人；受票人 .q7o7J%  
acceptor for honour 参加承兑人 4ky@rcD1  
accident insurance 意外保险 U*6)/.J  
Accident Insurance Association of Hong Kong 香港意外保险公会 UDz#?ZWnd  
accident insurance scheme 意外保险计划 U: Q&sq8U  
accident year basis 意外年度基准 =XT}&D6  
accommodation 通融；贷款 eyGY8fF8$  
accommodation bill 通融票据；空头票据 #\fxU:z~r  
accommodation party 汇票代发人 P 6|\ ^  
account balance 帐户余额；帐户结余 -F|
C6m!  
account book 帐簿 ^8yhx-mgb  
account collected in advance 预收款项 hzjEO2  
account current book 往来帐簿 mN:p=.& <  
account of after-acquired property 事后取得的财产报告 AlRng&o~  
account of defaulter 拖欠帐目 fgSe]q//  
account payable 应付帐款 noa=wy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Xy(o0/7F9  
account receivable 应收帐款 +8AGs,  
account receivable report 应收帐款报表 u;qBW uO  
account statement 结单；帐单；会计财务报表 yqw#= fy  
account title 帐户名称；会计科目 nZ 0rxx[V?  
accountant's report 会计师报告 ESl</"<J  
Accountant's Report Rules 会计师报告规则 )!&7XL[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 le-Q&*
  
Accounting Arrangements 《会计安排》 >~sAa+Oxi  
accounting basis 会计基础 5L}qL?S`x|  
accounting by Official Receiver 破产管理署署长呈交的帐目 s" jxj  
Accounting Circular 《会计通告》 -C|1O%.  
accounting class 会计类别  hVB^:  
accounting date 记帐日期；会计结算日期 T~rPpi&  
accounting for money 款项核算 uxd5XS  
Accounting Officer 会计主任 _JjR= m  
accounting period 会计报告期；会计期 ?x(]U+  
accounting policy 会计政策；会计方针 }qf)L.  
accounting practice 会计惯例 QM }TPE  
accounting principle 会计准则 IE-c^'W=}m  
accounting record 会计记录 Sb&[V>!2^  
accounting report 会计报告 ?m?DAd~ZY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *L3>:],7  
Accounting Society of China 中国会计学会 n~g,qEI;<x  
accounting statement 会计报表 l
25E!E-'b  
accounting system 会计制度；会计系统 L+&eY?A  
accounting transaction 会计事项；帐务交易 <"g ^V  
accounting treatment 会计处理 .*N,x0B(  
accounting year 会计年度 C[ ehw  
accretion 增值；添加 L"akV,w4p  
accrual 应计项目；应累算数目 =~i~SG/f  
accrual basis 应计制；权责发生制 +d0&(b  
accrual basis accounting 应计制会计；权责发生制会计 MW^,l=kqW)  
accrue 应累算；应计 SG{> t*E  
accrued benefit 应累算利益 #mNM5(o  
accrued charges 应计费用 >+w(%;i;  
accrued cumulative preference share dividend 应累算的累积优先股股息 PyD'lsV  
accrued expenses 应累算费用 :1eJc2o  
accrued interest payable 应付利息；应计未付利息 s\6kXR  
accrued interest receivable 应收利息；应计未收利息 K>2 mm!{  
accrued right 累算权益 v:MJF*/  
accruing profit 应累算的利润 J3oj}M*  
accumulated fiscal reserve 累积财政储备 3JiJ,<,7  
accumulated profit 累积利润；滚存溢利 n y7
G  
accumulated reserve 累积储备 #[^?f[9r  
accumulation of surplus income 累积收益盈余 ^gwVh~j  
acquired assets 既得资产 )2|'
`  
acquisition 收购；购置；取得 ]
E1aIt  
acquisition cost 购置成本 @tY)s  
acquisition expenses 购置费用 <m"yPi3TY  
acquisition of 100% interest 收购全部股权 q^ {Xn-G  
acquisition of control 取得控制权 L {6y]t7^  
acquisition of fixed assets 购置固定资产 _yq"F#,*  
acquisition of shell “买壳” 7.n/W|\  
acquisition price 收购价 2Rc'1sCth-  
act of God 天灾 HG2i^y  
acting partner 执事合伙人 EROf%oaz=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QfuKpcT&  
active partner 积极参与的合伙人 NJG-~w  
active trading 交投活跃 X&1R6O  
actual circulation 实际流通 \$o!M1j  
actual cost 实际成本 IS`1}i$1%  
actual expenditure 实际开支；实际支出 !\ Y85o>JU  
actual income 实际入息；实际收入；实际收益 @;iW)a_M  
actual market 现货市场 }+KSZ,  
actual price 现货价；实际价格 m L#-U)?F  
actual profit 实际利润 28u)q2s^W|  
actual quotation 实盘；实际价位；实际报价 B{wx"mK  
actual year basis 按实际年度计算 `p@YV(  
actuals 实货 jg]_'^pVzr  
actuarial investigation 精算调查 _L mDF8Q(  
actuarial principle 精算原则 / c1=`OJ  
actuarial report 精算师报告 %(GWR@mfC  
Actuarial Society of Hong Kong 香港精算学会 >yC1X|d~t  
actuarial valuation 精算师估值 zkXG%I4h  
actuary 精算师 q<L>r?T[  
ad referendum agreement 暂定协议；有待覆核的协定 HhN;&67~Z  
ad valorem duty 从价税；按值征税 KJPCO0"  
ad valorem duty system 从价税制 ^uzJu(  
ad valorem fee 从价费 e&G!5kz!  
ad valorem tariff 从价关税 'u }|~u
?m  
additional allowance 额外免税额 >=|Dir  
additional amount for unexpired risk 未过期风险的额外款额 acgtXfHR  
additional assessable profit 补加应评税利润 `A8nAgbe  
additional assessment 补加评税 Pa%;[hbn  
additional commitment 额外承担 &ah!g!o3  
additional commitment vote 额外承担拨款 :-B,Q3d  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6/ir("L
K  
additional dependent parent allowance 供养父母额外免税额 TAbd[:2{F  
additional provision 额外拨款 <]6])f,y\  
additional stamp duty 附加印花税 9(>]6|XS  
additional tax 补加税罚款；补加税款 xS%
Z   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H#IJ&w|  
adjudged bankrupt 被裁定破产 0?} ),8v>  
adjudicated bankrupt 裁定破产人 V @A+d[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A;nrr1-0  
adjudication of bankruptcy 裁定破产；宣告破产 8_8r{a<xW  
adjudication of insolvency 裁定无力偿还债务 b4GD}kR  
adjusted actual 经调整的实数；调整后的实数 iUl5yq  
adjusted current assets 经调整的流动资产；调整后的流动资产 VG*Tdaua~  
adjusted figure 经调整的数字；调整后的数额 R[Q`2ggG  
adjusted liabilities 经调整的负债；调整后的负债 GAONgz|ZI  
adjusted loss 经调整的亏损；调整后的亏损 3n;UXYJ%  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 OOy]:t4 /  
adjusted profit 经调整的利润；调整后的利润 P?GHcq$\  
adjusted surplus 经调整的盈余额；调整后的盈余额 ig(a28%  
adjusted value 经调整的价值；调整后的价值 USLG G}R  
adjustment 调整；修订；理算〔保险〕 q:4 51C
 
adjustment centre 调剂中心 X{A|{ u=  
adjustment lag 调整过程的时间差距；调整时差 0 1U/{D6D  
adjustment mechanism 调整机制 kwRXNE(k]_  
adjustment of loss 亏损调整 q_eGY&M  
adjustment process 调整过程；调整程序 \M~M  
adjustment range 调整幅度 uK6`3lCD  
administered exchange rate 受管制汇率 iiS^xqSNCt