[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: d=qpT b;(  
AD?DIE(v  
A share Ａ股；甲类股份 |7`Vw Z  
abatement of tax 减税；减扣免税额 R~w(]  
ABN AMRO Bank N.V. 荷兰银行 m4Wn$Z  
above-the-line expenditure 线上项目支出；经常预算支出 &OhKx  
above-the-line receipt 线上项目收入；经常预算收入 .4!N#'  
ABSA Asia Limited 南非联合亚洲有限公司 EkSTN  
absolute change 绝对数值变更 iW"L !t#\|  
absolute expenditure 实际开支 2J4 |7UwJ  
absolute guideline figure 绝对准则数字 :GK{JP  
absolute interest 绝对权益 DhZtiqL#_  
absolute order of discharge 绝对破产解除令 7Xad2wXn  
absolute profit margin 绝对利润幅度 3^Yk?kFE  
absolute value 实值；绝对值 ~#a1]w  
absolutely vested interest 绝对既得权益 BE"nyTQ  
absorbed cost 已吸收成本；已分摊成本 w ^<Y5K  
absorption 吸收；分摊；合并 50DPzn  
absorption rate 吸收率；摊配率；分摊率 Ix"c<1I  
ACB Finance Limited 亚洲商业财务有限公司 jm-0]ugY&`  
acceptable form of reciprocity 合理的互惠条件 E tu>z+P!  
acceptable rate 适当利率；适当汇率 &YT7>z,  
acceptance agreement 承兑协议 o~-X7)]  
acceptance for honour 参加承兑 R^B2J+O  
acceptor 承兑人；接受人；受票人 [QZ~~(R  
acceptor for honour 参加承兑人 btOTDqG`a  
accident insurance 意外保险 .@6]_h;  
Accident Insurance Association of Hong Kong 香港意外保险公会 ax^${s|{-  
accident insurance scheme 意外保险计划 K%pmE?%,8  
accident year basis 意外年度基准 oyr2lfz*  
accommodation 通融；贷款 ,\IqKRcYU  
accommodation bill 通融票据；空头票据 2 !;4mij,  
accommodation party 汇票代发人 4|$D.`Wu  
account balance 帐户余额；帐户结余 =` i 7?  
account book 帐簿 S-rqrbr|AT  
account collected in advance 预收款项 <;6 ])  
account current book 往来帐簿 f<w*l<@  
account of after-acquired property 事后取得的财产报告 Vw{Ys6q  
account of defaulter 拖欠帐目 o`77gkLO  
account payable 应付帐款 GwW#Ww;Oc  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9iFe^^<ss  
account receivable 应收帐款 :>X7(&j8  
account receivable report 应收帐款报表 sRZ:9de+  
account statement 结单；帐单；会计财务报表 7&At_l_  
account title 帐户名称；会计科目 iO!lG  
accountant's report 会计师报告 ^TEODKS  
Accountant's Report Rules 会计师报告规则 "qj[[LQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `U g.c  
Accounting Arrangements 《会计安排》 kH&ZPAI  
accounting basis 会计基础 oba*w;  
accounting by Official Receiver 破产管理署署长呈交的帐目 OpL6Y+<  
Accounting Circular 《会计通告》 n21$57`4  
accounting class 会计类别 xF/DYXC{8  
accounting date 记帐日期；会计结算日期 .u*].As=  
accounting for money 款项核算 x>J3tp$2  
Accounting Officer 会计主任 T8441qo{>  
accounting period 会计报告期；会计期 g\-3c=X  
accounting policy 会计政策；会计方针 p&4n3%(R@  
accounting practice 会计惯例 &!a2%%1#N  
accounting principle 会计准则 A$F;fCV*  
accounting record 会计记录 ]T51;j'48  
accounting report 会计报告 jkP70Is  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 - X_w&  
Accounting Society of China 中国会计学会 z}8YrVr@  
accounting statement 会计报表 J :lwq@u  
accounting system 会计制度；会计系统 Dgm%Ng  
accounting transaction 会计事项；帐务交易 !p&'so^-W  
accounting treatment 会计处理 ? g{,MP5  
accounting year 会计年度 68c; V
b  
accretion 增值；添加 ~1'468  
accrual 应计项目；应累算数目 z`5I1#PVA  
accrual basis 应计制；权责发生制 `_'Dj>  
accrual basis accounting 应计制会计；权责发生制会计 VjqdKQeVq  
accrue 应累算；应计 e\_6/j7'  
accrued benefit 应累算利益 Dq?HUb^ X  
accrued charges 应计费用 M([H\^\:  
accrued cumulative preference share dividend 应累算的累积优先股股息 \!QF9dP4  
accrued expenses 应累算费用 E )hinH  
accrued interest payable 应付利息；应计未付利息 >>bYg  
accrued interest receivable 应收利息；应计未收利息 k@aP&Z~  
accrued right 累算权益 %~5Q^3$O  
accruing profit 应累算的利润 `fkrik  
accumulated fiscal reserve 累积财政储备 | q16%6q  
accumulated profit 累积利润；滚存溢利 X{xJ*T y'  
accumulated reserve 累积储备 WHZng QmY  
accumulation of surplus income 累积收益盈余 sOxdq"E  
acquired assets 既得资产 YhT1P fl  
acquisition 收购；购置；取得 t4k'9Y: \Q  
acquisition cost 购置成本 62x< rph  
acquisition expenses 购置费用 3K!0 4\  
acquisition of 100% interest 收购全部股权 LQ@|M.$A  
acquisition of control 取得控制权 V3W85_*  
acquisition of fixed assets 购置固定资产 (YJAT  
acquisition of shell “买壳”
4@e!D Du  
acquisition price 收购价 ];d:z[\P  
act of God 天灾 otVyuh  
acting partner 执事合伙人 E@jl: -*E  
active market 买卖活跃的市场；交投畅旺的市场；旺市 DiQkT R  
active partner 积极参与的合伙人 pmyM&'#Id  
active trading 交投活跃 gwaC?tf[  
actual circulation 实际流通 ePRMv  
actual cost 实际成本 ,Q#tA|:8j  
actual expenditure 实际开支；实际支出 R [9PFMn  
actual income 实际入息；实际收入；实际收益 \u i^ d  
actual market 现货市场 :J`!'{r  
actual price 现货价；实际价格 ]A]E)*  
actual profit 实际利润 V&oT':%q  
actual quotation 实盘；实际价位；实际报价 d+2O^of:T  
actual year basis 按实际年度计算 |J Q:.h  
actuals 实货 ~}0hN]*G  
actuarial investigation 精算调查 ZU.)K
>'  
actuarial principle 精算原则 0^&R7Rv c  
actuarial report 精算师报告 cNr][AzU@  
Actuarial Society of Hong Kong 香港精算学会 0*;9CH=BE  
actuarial valuation 精算师估值 ^1,Eo2yN  
actuary 精算师 : |*,Lwvd  
ad referendum agreement 暂定协议；有待覆核的协定 UVCMB_T  
ad valorem duty 从价税；按值征税 UeQ 9G  
ad valorem duty system 从价税制 &#oZ>`Qu  
ad valorem fee 从价费 } o"_#\6  
ad valorem tariff 从价关税 ,q@(L  
additional allowance 额外免税额 ) .-(-6=R  
additional amount for unexpired risk 未过期风险的额外款额 ;k&k#>L!K  
additional assessable profit 补加应评税利润 p@
8^gc  
additional assessment 补加评税 #8f"}>U9.,  
additional commitment 额外承担 khN:+V|  
additional commitment vote 额外承担拨款 Rf(x^J{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y
eE
xjC  
additional dependent parent allowance 供养父母额外免税额 mERZ_[a2  
additional provision 额外拨款 /-K dCp~  
additional stamp duty 附加印花税 30(m-D$K>9  
additional tax 补加税罚款；补加税款 &]yJCzo]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;Q>3N(  
adjudged bankrupt 被裁定破产 9Oo*8wvGG  
adjudicated bankrupt 裁定破产人 uCP6;~Ns  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g.Caapy  
adjudication of bankruptcy 裁定破产；宣告破产 x$5nLS2.  
adjudication of insolvency 裁定无力偿还债务 <#p|z`N  
adjusted actual 经调整的实数；调整后的实数 `^bvj]>l  
adjusted current assets 经调整的流动资产；调整后的流动资产 \eMYw7y5M  
adjusted figure 经调整的数字；调整后的数额 .xz,pn}  
adjusted liabilities 经调整的负债；调整后的负债 @2~O^5[>  
adjusted loss 经调整的亏损；调整后的亏损 jdg ~!<C  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 qgC-@I  
adjusted profit 经调整的利润；调整后的利润 R#7+  
adjusted surplus 经调整的盈余额；调整后的盈余额 7z&adkG:  
adjusted value 经调整的价值；调整后的价值 [r
Uh;_b\D  
adjustment 调整；修订；理算〔保险〕 t1:
S!@  
adjustment centre 调剂中心 ;c m wh<  
adjustment lag 调整过程的时间差距；调整时差 jRdhLs,M9  
adjustment mechanism 调整机制 A D}}>v  
adjustment of loss 亏损调整 '^F|k`$r  
adjustment process 调整过程；调整程序 Ss<_K>wk  
adjustment range 调整幅度 3dxnh,]&@  
administered exchange rate 受管制汇率 %is,t<G