[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: ea}KxLC`,  
n ZZQxV,  
A share Ａ股；甲类股份 MW@b;=(  
abatement of tax 减税；减扣免税额 z:jF)N  
ABN AMRO Bank N.V. 荷兰银行 yf^gU*  
above-the-line expenditure 线上项目支出；经常预算支出 <l/Qf[V  
above-the-line receipt 线上项目收入；经常预算收入 gm$MEeC  
ABSA Asia Limited 南非联合亚洲有限公司 ]@T `qR  
absolute change 绝对数值变更 E1w XG  
absolute expenditure 实际开支 ?
G<IN)  
absolute guideline figure 绝对准则数字 < io8 b|A  
absolute interest 绝对权益 y'wW2U/1-  
absolute order of discharge 绝对破产解除令 w7V W  
absolute profit margin 绝对利润幅度 P>Rqy  
absolute value 实值；绝对值 E004"E<E  
absolutely vested interest 绝对既得权益 .[85<"C  
absorbed cost 已吸收成本；已分摊成本 :2gO) 'cD  
absorption 吸收；分摊；合并 D5vtZu!"  
absorption rate 吸收率；摊配率；分摊率 Px&Mi:4tG  
ACB Finance Limited 亚洲商业财务有限公司 b>._ r
&.  
acceptable form of reciprocity 合理的互惠条件 I _G;;GF  
acceptable rate 适当利率；适当汇率 ]J]p:Y>NL  
acceptance agreement 承兑协议 +N&(lj  
acceptance for honour 参加承兑 @CUDD{1
o  
acceptor 承兑人；接受人；受票人 TL:RB)- <  
acceptor for honour 参加承兑人 8gm[Q[  
accident insurance 意外保险 iPYlTV  
Accident Insurance Association of Hong Kong 香港意外保险公会 hd%F7D5  
accident insurance scheme 意外保险计划 cSDCNc*%  
accident year basis 意外年度基准 HhH'\-[t  
accommodation 通融；贷款 &g>+tkC  
accommodation bill 通融票据；空头票据 (2)9TpE;  
accommodation party 汇票代发人 Oip..f0  
account balance 帐户余额；帐户结余 r26Wysi~%  
account book 帐簿 q2i~<;Z)9  
account collected in advance 预收款项 rWmi 'niu  
account current book 往来帐簿 - & r{%7  
account of after-acquired property 事后取得的财产报告 q8]k]:r  
account of defaulter 拖欠帐目 }CqIKoX.  
account payable 应付帐款 !PbFo%)  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $>m<+nai'  
account receivable 应收帐款 G<1mj!{Vp  
account receivable report 应收帐款报表 7s3<}  
account statement 结单；帐单；会计财务报表 sg\jC#  
account title 帐户名称；会计科目 niBpbs O  
accountant's report 会计师报告 7J/3O[2  
Accountant's Report Rules 会计师报告规则 +=$G6uR$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 LK~0ck7  
Accounting Arrangements 《会计安排》 ;r}<o?'RM  
accounting basis 会计基础 #JM*QVzv   
accounting by Official Receiver 破产管理署署长呈交的帐目 @S):a`J  
Accounting Circular 《会计通告》 'J$NW  
accounting class 会计类别 >X)G`N@!  
accounting date 记帐日期；会计结算日期
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accounting for money 款项核算 b=EZtk6>  
Accounting Officer 会计主任 3|3lUU\I  
accounting period 会计报告期；会计期 JwcP[w2  
accounting policy 会计政策；会计方针 <{uIB;P  
accounting practice 会计惯例 Mq$=zsj  
accounting principle 会计准则 <0}'#9>O  
accounting record 会计记录 TUr}p aw_  
accounting report 会计报告 yRDLg c  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;oE4,  
Accounting Society of China 中国会计学会 ;_*F [ }w  
accounting statement 会计报表 7]bqs"t  
accounting system 会计制度；会计系统 [*v\X %+  
accounting transaction 会计事项；帐务交易 mQJGKh&Pk  
accounting treatment 会计处理 5H2|:GzUc  
accounting year 会计年度 \3/'#  
accretion 增值；添加 "'(4l 2.  
accrual 应计项目；应累算数目 ~qH@Kz\%  
accrual basis 应计制；权责发生制 1<5yG7SZ  
accrual basis accounting 应计制会计；权责发生制会计 s#3{c@^3  
accrue 应累算；应计 RJM(+5xQ|  
accrued benefit 应累算利益 o}z}79Z  
accrued charges 应计费用 IK);BN2<L  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,5:86'p  
accrued expenses 应累算费用 H++rwVwj#h  
accrued interest payable 应付利息；应计未付利息 G S%Dn^l  
accrued interest receivable 应收利息；应计未收利息 f[D#QC  
accrued right 累算权益 \Qn8"I83AV  
accruing profit 应累算的利润 K9=_}lS@'  
accumulated fiscal reserve 累积财政储备 ]g
ZjV  
accumulated profit 累积利润；滚存溢利 l?~h_8&fT  
accumulated reserve 累积储备 RZjR d   
accumulation of surplus income 累积收益盈余 N8TO"`wdbs  
acquired assets 既得资产 EC0auB7G  
acquisition 收购；购置；取得 &V L<Rx  
acquisition cost 购置成本 /^"TMm   
acquisition expenses 购置费用 '`u1,h  
acquisition of 100% interest 收购全部股权 D~}4N1  
acquisition of control 取得控制权 ~S9nLb:O{  
acquisition of fixed assets 购置固定资产 ^9i^Ci9  
acquisition of shell “买壳” &~8}y+z  
acquisition price 收购价 _1~Sj*  
act of God 天灾 PhQD}|S  
acting partner 执事合伙人 ;DTNw=  
active market 买卖活跃的市场；交投畅旺的市场；旺市  jQhf)B  
active partner 积极参与的合伙人 ia[wVxd  
active trading 交投活跃 %M`&}'6'  
actual circulation 实际流通 U Lq%,ca  
actual cost 实际成本 "M tQj}  
actual expenditure 实际开支；实际支出 [*(MI 9WM  
actual income 实际入息；实际收入；实际收益 Jz6PqU|=  
actual market 现货市场 -#r_9HQ,w  
actual price 现货价；实际价格 ~oI49Q&{  
actual profit 实际利润 g 7pFOcV  
actual quotation 实盘；实际价位；实际报价 f W )  
actual year basis 按实际年度计算 ;S7xJ'H  
actuals 实货 < |4j<U  
actuarial investigation 精算调查 k1<Py$9"  
actuarial principle 精算原则 gM8eO-d  
actuarial report 精算师报告 b#M<b.R)  
Actuarial Society of Hong Kong 香港精算学会 y-U(`{[nM  
actuarial valuation 精算师估值 vR,'':  
actuary 精算师 fITml6mbE  
ad referendum agreement 暂定协议；有待覆核的协定 bu.36\78  
ad valorem duty 从价税；按值征税 LLE~V~j  
ad valorem duty system 从价税制 ! 9e>J  
ad valorem fee 从价费 |Yx8Ez  
ad valorem tariff 从价关税 SCo9[EJ  
additional allowance 额外免税额 <j>@Fg#q  
additional amount for unexpired risk 未过期风险的额外款额 aj\'qRrU$  
additional assessable profit 补加应评税利润 )q,}jeM8  
additional assessment 补加评税 I'gnw~  
additional commitment 额外承担 4Y]`> ;
w  
additional commitment vote 额外承担拨款 $#!~K2$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r{btBv  
additional dependent parent allowance 供养父母额外免税额 /c7j@=0  
additional provision 额外拨款 YW5E |z  
additional stamp duty 附加印花税 o.
Q9kk?L  
additional tax 补加税罚款；补加税款 kU /?#s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L81"W`?  
adjudged bankrupt 被裁定破产 (#:Si~3  
adjudicated bankrupt 裁定破产人 Q*wx6Pu8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 HOw hl  
adjudication of bankruptcy 裁定破产；宣告破产 p#&6Ed*V  
adjudication of insolvency 裁定无力偿还债务 l*eA ?Qz  
adjusted actual 经调整的实数；调整后的实数 G`n-WP  
adjusted current assets 经调整的流动资产；调整后的流动资产 X
:Zqgf  
adjusted figure 经调整的数字；调整后的数额 fkYQ 3d,`  
adjusted liabilities 经调整的负债；调整后的负债 Hq~ 2,#Ue  
adjusted loss 经调整的亏损；调整后的亏损 YP7<j*s8  
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 bhI8b/  
adjusted profit 经调整的利润；调整后的利润 @EQ{lGpU3  
adjusted surplus 经调整的盈余额；调整后的盈余额 *n47.(a2i  
adjusted value 经调整的价值；调整后的价值 aH6pys!O  
adjustment 调整；修订；理算〔保险〕 5Ql6?UHD  
adjustment centre 调剂中心 IoX(Pa  
adjustment lag 调整过程的时间差距；调整时差 &qr7yyY  
adjustment mechanism 调整机制 8177x7UG2[  
adjustment of loss 亏损调整 WRgz]=W3w  
adjustment process 调整过程；调整程序 4 (yHD  
adjustment range 调整幅度 o]nQo?!  
administered exchange rate 受管制汇率 * n[6H