[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:
OekcU%C  
iwCnW7:  
A share Ａ股；甲类股份 "j3Yu4_ks  
abatement of tax 减税；减扣免税额 *%'4.He7V  
ABN AMRO Bank N.V. 荷兰银行 Q <zL;AJ  
above-the-line expenditure 线上项目支出；经常预算支出 \P!v9LX(  
above-the-line receipt 线上项目收入；经常预算收入 ^o"9f1s5  
ABSA Asia Limited 南非联合亚洲有限公司 Mq42^m:qe  
absolute change 绝对数值变更 7*OO k"9  
absolute expenditure 实际开支 P$2J`b[H$  
absolute guideline figure 绝对准则数字 ('W#r"  
absolute interest 绝对权益 q#I/N$F  
absolute order of discharge 绝对破产解除令 ]1%H.pF  
absolute profit margin 绝对利润幅度 gGN[AqR  
absolute value 实值；绝对值 n<\^&_a  
absolutely vested interest 绝对既得权益 ~.AUy%$_g+  
absorbed cost 已吸收成本；已分摊成本 NaG1j+LN  
absorption 吸收；分摊；合并 B8Jev\_  
absorption rate 吸收率；摊配率；分摊率 W+a>*#*  
ACB Finance Limited 亚洲商业财务有限公司 6<NaME  
acceptable form of reciprocity 合理的互惠条件 l},*^Sn<5  
acceptable rate 适当利率；适当汇率 XYWGX;.=  
acceptance agreement 承兑协议 zrU0Y
Hmt  
acceptance for honour 参加承兑 O~9 %!LAu  
acceptor 承兑人；接受人；受票人 *f.eyg #  
acceptor for honour 参加承兑人 u7fae$:&  
accident insurance 意外保险 \Yz>=rY  
Accident Insurance Association of Hong Kong 香港意外保险公会 I5Foh|)  
accident insurance scheme 意外保险计划
H y|$7]1  
accident year basis 意外年度基准 /`D] m?  
accommodation 通融；贷款 i+Px &9o<9  
accommodation bill 通融票据；空头票据 =nA;,9%  
accommodation party 汇票代发人 it5].A&  
account balance 帐户余额；帐户结余 9Z6] ];8E  
account book 帐簿 Ne@Iv)g?  
account collected in advance 预收款项 0fXdE ;M3  
account current book 往来帐簿 : r:5a(sq  
account of after-acquired property 事后取得的财产报告 "2 ma]Ps  
account of defaulter 拖欠帐目 `HgT5}  
account payable 应付帐款 odny{ePAf  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nBaY|  
account receivable 应收帐款 hBz~FB];&  
account receivable report 应收帐款报表 j3P)cz-0/L  
account statement 结单；帐单；会计财务报表 D._q'v<  
account title 帐户名称；会计科目 ??aOr*%  
accountant's report 会计师报告 4cr >sz  
Accountant's Report Rules 会计师报告规则 Vg\EAs>f  
accounting and auditing procedure 会计与审计程序；会计与核数程序 d vkA-9  
Accounting Arrangements 《会计安排》 QSAz:Yvf|  
accounting basis 会计基础 8 ]dhNA5  
accounting by Official Receiver 破产管理署署长呈交的帐目 p44d&9  
Accounting Circular 《会计通告》 ~ra2Xyl  
accounting class 会计类别 j?+FS`a!  
accounting date 记帐日期；会计结算日期 45edyQ  
accounting for money 款项核算 hBLJKSv  
Accounting Officer 会计主任 N3MMxm_u  
accounting period 会计报告期；会计期 ZdlZ,vK^.  
accounting policy 会计政策；会计方针 =JOu
pw  
accounting practice 会计惯例
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accounting principle 会计准则 N/8qd_:8  
accounting record 会计记录 /+"BU-aQk  
accounting report 会计报告 _wCp.[3?t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 un6grvxr  
Accounting Society of China 中国会计学会 c|:H/Y2n|  
accounting statement 会计报表 d&wg\"E  
accounting system 会计制度；会计系统 rV"<1y:g  
accounting transaction 会计事项；帐务交易 d&(GIH E&d  
accounting treatment 会计处理 l\ts!p4f$  
accounting year 会计年度 %TPnC'2  
accretion 增值；添加 9vmH$  
accrual 应计项目；应累算数目 C=h$8Q  
accrual basis 应计制；权责发生制 -G(z!ed  
accrual basis accounting 应计制会计；权责发生制会计 @PZ&/F^  
accrue 应累算；应计 z62
e4U][  
accrued benefit 应累算利益 )|XmF4R  
accrued charges 应计费用 s)_7*DY  
accrued cumulative preference share dividend 应累算的累积优先股股息 H-nk\ K<|  
accrued expenses 应累算费用 6;l{9cRgc  
accrued interest payable 应付利息；应计未付利息 vy,ER<  
accrued interest receivable 应收利息；应计未收利息 x5WFPY$wM  
accrued right 累算权益 &%>l9~F'~  
accruing profit 应累算的利润 9-Ikd>9  
accumulated fiscal reserve 累积财政储备 z(:0@5  
accumulated profit 累积利润；滚存溢利 gPT-zul  
accumulated reserve 累积储备 !Jh-v  
accumulation of surplus income 累积收益盈余 pOyM/L   
acquired assets 既得资产 u!k\W{  
acquisition 收购；购置；取得 eq<xO28z  
acquisition cost 购置成本 B$ +YK%I  
acquisition expenses 购置费用 ,1Suq\ L  
acquisition of 100% interest 收购全部股权 =mn)].Wg  
acquisition of control 取得控制权 }wC pr.@  
acquisition of fixed assets 购置固定资产 !Q*.Dw()[  
acquisition of shell “买壳” '6Ybf  
acquisition price 收购价 w_ kHy_)  
act of God 天灾 UkG|5P`  
acting partner 执事合伙人 oR[,?qu@f  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o`+6E q0w  
active partner 积极参与的合伙人 .LIEZ^@  
active trading 交投活跃 ^Gq4Y
r  
actual circulation 实际流通 V);{o>%.K  
actual cost 实际成本 z~L4BY@z  
actual expenditure 实际开支；实际支出 drBWo|/  
actual income 实际入息；实际收入；实际收益 js^@tgf$x&  
actual market 现货市场 WQ\'z?P  
actual price 现货价；实际价格 !?DPI)  
actual profit 实际利润 )p~\lM}?d  
actual quotation 实盘；实际价位；实际报价 z;zyk  
actual year basis 按实际年度计算 ?uc=(J+6  
actuals 实货 )r~$N0\D  
actuarial investigation 精算调查 'aBX>M  
actuarial principle 精算原则 e-ljwCD  
actuarial report 精算师报告 X)e6Y{vO  
Actuarial Society of Hong Kong 香港精算学会 6Hi3h{  
actuarial valuation 精算师估值 -n?|,cO  
actuary 精算师 jF<Y,(C\  
ad referendum agreement 暂定协议；有待覆核的协定 0F8y8s  
ad valorem duty 从价税；按值征税 e#:.JbJ:D  
ad valorem duty system 从价税制 C;0H _  
ad valorem fee 从价费 =W.b7 6_  
ad valorem tariff 从价关税 (*;b\h  
additional allowance 额外免税额 -m(9*b{h@  
additional amount for unexpired risk 未过期风险的额外款额 ZK[4n5}  
additional assessable profit 补加应评税利润 >~){KV1~  
additional assessment 补加评税 |P$tLOrG  
additional commitment 额外承担 Ett%Y*D+J  
additional commitment vote 额外承担拨款 2o] V q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SpdQ<]  
additional dependent parent allowance 供养父母额外免税额 &$lz@Z  
additional provision 额外拨款 2oXsPrtZ  
additional stamp duty 附加印花税 t.t$6+"5We  
additional tax 补加税罚款；补加税款 i;s&;_0{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 DxdiXf[j  
adjudged bankrupt 被裁定破产 4`o_r%   
adjudicated bankrupt 裁定破产人 EA7 8&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 J/ >Y mi,  
adjudication of bankruptcy 裁定破产；宣告破产 b6RuYwHWV0  
adjudication of insolvency 裁定无力偿还债务 &?" (al?  
adjusted actual 经调整的实数；调整后的实数 G%Hr c  
adjusted current assets 经调整的流动资产；调整后的流动资产 g>12!2}  
adjusted figure 经调整的数字；调整后的数额 v(W$
\XH  
adjusted liabilities 经调整的负债；调整后的负债 %E}f7GT4  
adjusted loss 经调整的亏损；调整后的亏损 e[$=5
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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 iOkRBi  
adjusted profit 经调整的利润；调整后的利润 z2vrV?:  
adjusted surplus 经调整的盈余额；调整后的盈余额 s$4!?b$tw
 
adjusted value 经调整的价值；调整后的价值
(TM1(< j  
adjustment 调整；修订；理算〔保险〕 qZ
'&zB)  
adjustment centre 调剂中心 a[Ah  
adjustment lag 调整过程的时间差距；调整时差 v#q 7hw=  
adjustment mechanism 调整机制 W=|sy-N{2  
adjustment of loss 亏损调整 QFY1@2EC  
adjustment process 调整过程；调整程序 Y #E/"x%+  
adjustment range 调整幅度 \HF|&@}hU  
administered exchange rate 受管制汇率 7m~.V[l
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