[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: p gWBW9\  
4'Potv@/  
A share Ａ股；甲类股份 j.=VZ  
abatement of tax 减税；减扣免税额 U\s.fIr  
ABN AMRO Bank N.V. 荷兰银行 4|ML#aRz  
above-the-line expenditure 线上项目支出；经常预算支出 . =yF  
above-the-line receipt 线上项目收入；经常预算收入 GHaD32  
ABSA Asia Limited 南非联合亚洲有限公司 )7f;FWI  
absolute change 绝对数值变更 6F !B;D-Q  
absolute expenditure 实际开支 }(FF^
Mh  
absolute guideline figure 绝对准则数字 I($0&Y\De  
absolute interest 绝对权益 }%x2Z{VF  
absolute order of discharge 绝对破产解除令 vz[oy|{F  
absolute profit margin 绝对利润幅度 =ss(~[  
absolute value 实值；绝对值 z10J8Ms'  
absolutely vested interest 绝对既得权益 1Tm,#o  
absorbed cost 已吸收成本；已分摊成本 $F2A  
absorption 吸收；分摊；合并 waT'|9{  
absorption rate 吸收率；摊配率；分摊率  %{Ib  
ACB Finance Limited 亚洲商业财务有限公司 lC|`DG-B  
acceptable form of reciprocity 合理的互惠条件 "tdF#>x  
acceptable rate 适当利率；适当汇率 RrA9@95+  
acceptance agreement 承兑协议 >BFUts%  
acceptance for honour 参加承兑 UNY O P{  
acceptor 承兑人；接受人；受票人 y=.`:EB9b  
acceptor for honour 参加承兑人 NhG?@N  
accident insurance 意外保险 w=JO$7  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,yf
2
kU  
accident insurance scheme 意外保险计划
w5Lev}Rb  
accident year basis 意外年度基准 w>S;}[fM  
accommodation 通融；贷款 =[5F~--Tf  
accommodation bill 通融票据；空头票据 `X)y5*##wq  
accommodation party 汇票代发人 :O)\+s-  
account balance 帐户余额；帐户结余 = j)5kY`  
account book 帐簿 (`'(`x#  
account collected in advance 预收款项 Mj!\EUn  
account current book 往来帐簿 #w]UP#^io  
account of after-acquired property 事后取得的财产报告 (r*"}"ZG  
account of defaulter 拖欠帐目 &;3iHY;  
account payable 应付帐款 IX+!+XC"U  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 V) xwlvX  
account receivable 应收帐款 } B1f_T  
account receivable report 应收帐款报表  KEPNe(H  
account statement 结单；帐单；会计财务报表 +6~ut^YiM.  
account title 帐户名称；会计科目 ~ p ~  
accountant's report 会计师报告 'Hf+Y/`  
Accountant's Report Rules 会计师报告规则 -qyhg-k6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {3Y R_^>?  
Accounting Arrangements 《会计安排》 qzk!'J3*r<  
accounting basis 会计基础 }vK8P r%  
accounting by Official Receiver 破产管理署署长呈交的帐目 `@3{}  
Accounting Circular 《会计通告》 2y`X)  
accounting class 会计类别 xTnFJ$RK2  
accounting date 记帐日期；会计结算日期 _|jEuif  
accounting for money 款项核算 F%< ZEVm  
Accounting Officer 会计主任 "50c<sZSB  
accounting period 会计报告期；会计期 :;Xh`br  
accounting policy 会计政策；会计方针 zQ~N(Jj?h  
accounting practice 会计惯例 tn38T%  
accounting principle 会计准则 TGDrTyI?y  
accounting record 会计记录 um,G^R  
accounting report 会计报告 mswAao<y&x  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xYp-Y"a.  
Accounting Society of China 中国会计学会 #W9{3JGUY  
accounting statement 会计报表 PRal>s&f  
accounting system 会计制度；会计系统 nPW=m`jG
 
accounting transaction 会计事项；帐务交易 slnvre
l  
accounting treatment 会计处理 g|Tkl  
accounting year 会计年度 8hV>Q  
accretion 增值；添加 <s=i5t My5  
accrual 应计项目；应累算数目 #
J'V,_wH  
accrual basis 应计制；权责发生制 =JaxT90x  
accrual basis accounting 应计制会计；权责发生制会计 %`bn=~T^  
accrue 应累算；应计 `T,^os#6  
accrued benefit 应累算利益 s|vx2-Cu]  
accrued charges 应计费用 {%Rntb  
accrued cumulative preference share dividend 应累算的累积优先股股息 z!G?T(SpA  
accrued expenses 应累算费用 7}L.(Jp9  
accrued interest payable 应付利息；应计未付利息 y9Pw'4R  
accrued interest receivable 应收利息；应计未收利息 V}h <,E9  
accrued right 累算权益 \_)[FC@  
accruing profit 应累算的利润 d
vcLZK  
accumulated fiscal reserve 累积财政储备 NOSLb];  
accumulated profit 累积利润；滚存溢利 K%.t%)A_3  
accumulated reserve 累积储备 9 lXnNK |]  
accumulation of surplus income 累积收益盈余 SuA  @S  
acquired assets 既得资产 yZ-Ql11
 
acquisition 收购；购置；取得 Df@b;-E  
acquisition cost 购置成本 bjBXs;zr@\  
acquisition expenses 购置费用 PDpuHHB  
acquisition of 100% interest 收购全部股权 14`S9SL{V  
acquisition of control 取得控制权 R$x(3eyx  
acquisition of fixed assets 购置固定资产 (qw;-A W8  
acquisition of shell “买壳” soOfk!b  
acquisition price 收购价 fQxlYD'peb  
act of God 天灾  c?*x2Vk  
acting partner 执事合伙人 ;w;+< Rd  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /b]+RXvxj  
active partner 积极参与的合伙人 *+%$OH,  
active trading 交投活跃 "^)$MAZ  
actual circulation 实际流通 bE!z[j]  
actual cost 实际成本 BPSie0  
actual expenditure 实际开支；实际支出 4N)45@jk[  
actual income 实际入息；实际收入；实际收益 *JOp)e0b  
actual market 现货市场 Am<){&XT ]  
actual price 现货价；实际价格 iU|X/>k?  
actual profit 实际利润 RF [81/w]  
actual quotation 实盘；实际价位；实际报价 I@kMM12>c  
actual year basis 按实际年度计算 HggINMG  
actuals 实货 62o nMY  
actuarial investigation 精算调查 io
w"X6_l_  
actuarial principle 精算原则 /~{fPS  
actuarial report 精算师报告 Q sPZ dC  
Actuarial Society of Hong Kong 香港精算学会 ll ^I;o0  
actuarial valuation 精算师估值 g*WY kv  
actuary 精算师 G[+{[W  
ad referendum agreement 暂定协议；有待覆核的协定 K_Kz8qV.?  
ad valorem duty 从价税；按值征税 h^f?rWD:nz  
ad valorem duty system 从价税制 b?-KC\}v  
ad valorem fee 从价费 /&em%/  
ad valorem tariff 从价关税 ]4Q~x  
additional allowance 额外免税额 0pBG^I`_  
additional amount for unexpired risk 未过期风险的额外款额 **]=!W  
additional assessable profit 补加应评税利润 &r!jjT  
additional assessment 补加评税 g6h=Q3
@  
additional commitment 额外承担 +FC+nE}O  
additional commitment vote 额外承担拨款 82YZN5S3]3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 L;U?
s2&Y  
additional dependent parent allowance 供养父母额外免税额 g6H`uO  
additional provision 额外拨款  eI/@ut}v  
additional stamp duty 附加印花税 ^qtJcMK+hq  
additional tax 补加税罚款；补加税款 ,IPryI   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 nu X`>Oy  
adjudged bankrupt 被裁定破产 hdpA& OteR  
adjudicated bankrupt 裁定破产人 ,Qt 2?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 KkSv23In  
adjudication of bankruptcy 裁定破产；宣告破产 EdCcnl?R6  
adjudication of insolvency 裁定无力偿还债务 J@IF='{  
adjusted actual 经调整的实数；调整后的实数 Bam 4%G5  
adjusted current assets 经调整的流动资产；调整后的流动资产 RaA7 U   
adjusted figure 经调整的数字；调整后的数额 Lw6}bB`}  
adjusted liabilities 经调整的负债；调整后的负债 qdZo cTf'  
adjusted loss 经调整的亏损；调整后的亏损 ~V/?/J$  
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 ei @$_w*TH  
adjusted profit 经调整的利润；调整后的利润 W3xObt3w\  
adjusted surplus 经调整的盈余额；调整后的盈余额 `8D'r|=`Eh  
adjusted value 经调整的价值；调整后的价值 zLjQ,Lp.I  
adjustment 调整；修订；理算〔保险〕 Cp]q>lM"  
adjustment centre 调剂中心 (kJ"M4*<F'  
adjustment lag 调整过程的时间差距；调整时差 CMfR&G,)  
adjustment mechanism 调整机制 {W
uUzq`  
adjustment of loss 亏损调整 9j1 tcT  
adjustment process 调整过程；调整程序 e9eBD   
adjustment range 调整幅度 m</nOf+C  
administered exchange rate 受管制汇率 4K!@9+Mz