[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: O8J:Tw}M*  
$!msav  
A share Ａ股；甲类股份 guD?~-Q  
abatement of tax 减税；减扣免税额 <;?&<qMo,P  
ABN AMRO Bank N.V. 荷兰银行 c=-2c&=&  
above-the-line expenditure 线上项目支出；经常预算支出 UpA{$@  
above-the-line receipt 线上项目收入；经常预算收入  ;7F|g  
ABSA Asia Limited 南非联合亚洲有限公司 .QhH!#Y2D  
absolute change 绝对数值变更 wq( m%F  
absolute expenditure 实际开支 d\cwUXf J  
absolute guideline figure 绝对准则数字 /) ubyl]^p  
absolute interest 绝对权益 Z_^v#FJ'l  
absolute order of discharge 绝对破产解除令 Nr#Y]9nA  
absolute profit margin 绝对利润幅度 JqDj)}fzX  
absolute value 实值；绝对值 Z~Mq5#3F  
absolutely vested interest 绝对既得权益 ,u,]ab  
absorbed cost 已吸收成本；已分摊成本 UJ0Dy` f  
absorption 吸收；分摊；合并 >:ZlYZ6sI  
absorption rate 吸收率；摊配率；分摊率 _n3Jf<Y  
ACB Finance Limited 亚洲商业财务有限公司 zn |=Q$81  
acceptable form of reciprocity 合理的互惠条件 wFW2m  
acceptable rate 适当利率；适当汇率 !6wbg  
acceptance agreement 承兑协议 ;,z^!bD  
acceptance for honour 参加承兑 p,?8 s%  
acceptor 承兑人；接受人；受票人 >e4  
acceptor for honour 参加承兑人 'z#{'`$a  
accident insurance 意外保险 kUJ\AK  
Accident Insurance Association of Hong Kong 香港意外保险公会 )
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accident insurance scheme 意外保险计划 \w 6%J77  
accident year basis 意外年度基准 o3;u*f0rWn  
accommodation 通融；贷款 5T[9|zJs  
accommodation bill 通融票据；空头票据 4LU'E%vlC  
accommodation party 汇票代发人 cZRLYOC  
account balance 帐户余额；帐户结余 @"~Mglgw  
account book 帐簿 1%L* 9>e  
account collected in advance 预收款项 NLJD}{8Ot  
account current book 往来帐簿 if u"e_^  
account of after-acquired property 事后取得的财产报告 F:/R'0  
account of defaulter 拖欠帐目 (u]ajT  
account payable 应付帐款 zX
B]Bf3TH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z]k =sk   
account receivable 应收帐款
Sa&~\!0t  
account receivable report 应收帐款报表 6'Sc=;;:  
account statement 结单；帐单；会计财务报表 's{-1aW  
account title 帐户名称；会计科目 K/~+bq#+  
accountant's report 会计师报告 pGi "*oZD  
Accountant's Report Rules 会计师报告规则 @=c{GAj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #lyvb.;  
Accounting Arrangements 《会计安排》 %*.;3;m  
accounting basis 会计基础 blZiz2F  
accounting by Official Receiver 破产管理署署长呈交的帐目 4/{Io &|  
Accounting Circular 《会计通告》 N(?yOB4gt  
accounting class 会计类别 'J EZ;9}  
accounting date 记帐日期；会计结算日期 7"f$;CN?~  
accounting for money 款项核算 %PG::b  
Accounting Officer 会计主任 b`n+[UCPtn  
accounting period 会计报告期；会计期 2#'[\*2|N  
accounting policy 会计政策；会计方针 o'Q)V  
accounting practice 会计惯例 `hM:U  
accounting principle 会计准则 Tk-PCra  
accounting record 会计记录 Z'GOp?  
accounting report 会计报告 0k5Zl?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ->}K-n ),  
Accounting Society of China 中国会计学会 >taS<.G  
accounting statement 会计报表 Y*``C):K%  
accounting system 会计制度；会计系统 A.vcE  
accounting transaction 会计事项；帐务交易 ~?vm97l  
accounting treatment 会计处理 +1p>
:cih  
accounting year 会计年度 w\Q3h`.  
accretion 增值；添加 J p .wg  
accrual 应计项目；应累算数目 1!\!3xaV  
accrual basis 应计制；权责发生制 v i0% jsI  
accrual basis accounting 应计制会计；权责发生制会计 pFSVSSQRV|  
accrue 应累算；应计 %^"Tz,f  
accrued benefit 应累算利益 vj
J!d#8  
accrued charges 应计费用 &a8#qv"l  
accrued cumulative preference share dividend 应累算的累积优先股股息 o})4Jt1vj  
accrued expenses 应累算费用 *&e+z-E  
accrued interest payable 应付利息；应计未付利息 Bh*~I_Ta>  
accrued interest receivable 应收利息；应计未收利息 }i/&m&VU  
accrued right 累算权益 8N(bLGUG  
accruing profit 应累算的利润 ;,'!  
accumulated fiscal reserve 累积财政储备 JBE'B Q@  
accumulated profit 累积利润；滚存溢利 6mEW*qp2F  
accumulated reserve 累积储备 v?<x"XKR  
accumulation of surplus income 累积收益盈余  | qHWM  
acquired assets 既得资产 V#!ypX]AB[  
acquisition 收购；购置；取得 ,I=ClmR  
acquisition cost 购置成本 B>o\;)l3O  
acquisition expenses 购置费用 ckt^D/c2  
acquisition of 100% interest 收购全部股权 9Pd~  
acquisition of control 取得控制权
;ijJ%/  
acquisition of fixed assets 购置固定资产 .,,?[TI  
acquisition of shell “买壳” +M@G 8l  
acquisition price 收购价 da!N0\.1T  
act of God 天灾 ?9!tMRb  
acting partner 执事合伙人 Dt1{]~30  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^V_acAuS^  
active partner 积极参与的合伙人 j1YE_U  
active trading 交投活跃 $Miii`VS9  
actual circulation 实际流通 *8/Q_w  
actual cost 实际成本 R^](X*  
actual expenditure 实际开支；实际支出 Oe$cM=Yf  
actual income 实际入息；实际收入；实际收益 vG\]xM'u  
actual market 现货市场 nB,FJJ{kb  
actual price 现货价；实际价格 35RH|ci&  
actual profit 实际利润 1y0.tdI(  
actual quotation 实盘；实际价位；实际报价 g,y`[dr  
actual year basis 按实际年度计算 <$Uj ~jN  
actuals 实货 ]vQo^nOo  
actuarial investigation 精算调查 /l+x&xYD  
actuarial principle 精算原则 "XC6 l4Z  
actuarial report 精算师报告 7@EYF  
Actuarial Society of Hong Kong 香港精算学会 /GM-#q a  
actuarial valuation 精算师估值 #A]7cMZ'W  
actuary 精算师 (:+IS W  
ad referendum agreement 暂定协议；有待覆核的协定 _5 tw1 >  
ad valorem duty 从价税；按值征税 lu(G3T8  
ad valorem duty system 从价税制 _5U Fml9  
ad valorem fee 从价费 m1F<L  
ad valorem tariff 从价关税 jI;bV G  
additional allowance 额外免税额 m3_ e]v3{o  
additional amount for unexpired risk 未过期风险的额外款额 ^ ?tAt3dMI  
additional assessable profit 补加应评税利润 .j}u'!LKul  
additional assessment 补加评税 a' #-%!]  
additional commitment 额外承担 9d[0i#`:q  
additional commitment vote 额外承担拨款 jcq(=7j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `t!iknOQ$  
additional dependent parent allowance 供养父母额外免税额 6-KC[J^Xo  
additional provision 额外拨款 crgYr$@s?  
additional stamp duty 附加印花税 & p_;&P_  
additional tax 补加税罚款；补加税款 i6`8yw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~d5"<`<^o  
adjudged bankrupt 被裁定破产 +o'. !sRH  
adjudicated bankrupt 裁定破产人 x
;Gyo  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 sgX}`JH?z  
adjudication of bankruptcy 裁定破产；宣告破产 |!!E5osXq  
adjudication of insolvency 裁定无力偿还债务 E 3I'3  
adjusted actual 经调整的实数；调整后的实数 ['s_qCA[  
adjusted current assets 经调整的流动资产；调整后的流动资产 o=`
9JKB~  
adjusted figure 经调整的数字；调整后的数额 )&R;!#;5  
adjusted liabilities 经调整的负债；调整后的负债 3Vw%[+lY9  
adjusted loss 经调整的亏损；调整后的亏损 M\v4{\2l0  
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 Z:/S@ry  
adjusted profit 经调整的利润；调整后的利润 mu{%%b7|^  
adjusted surplus 经调整的盈余额；调整后的盈余额 iBo-ANnK9  
adjusted value 经调整的价值；调整后的价值 Q.yKbO<[  
adjustment 调整；修订；理算〔保险〕 r`B+ KQ4  
adjustment centre 调剂中心 GU[Cq=k  
adjustment lag 调整过程的时间差距；调整时差 LWQ BGiJj  
adjustment mechanism 调整机制 0a'@J~v!  
adjustment of loss 亏损调整 vQ_B2#U:  
adjustment process 调整过程；调整程序 <BU|?T6~  
adjustment range 调整幅度 @tj0Ir v  
administered exchange rate 受管制汇率 0x`:jz`