[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: QD0x^v8  
'l(s)Oa{M:  
A share Ａ股；甲类股份 /x@aAJ|
 
abatement of tax 减税；减扣免税额 0]5XTc3r  
ABN AMRO Bank N.V. 荷兰银行 Evj%$7H1L1  
above-the-line expenditure 线上项目支出；经常预算支出 ?<jWEz=  
above-the-line receipt 线上项目收入；经常预算收入 <B>qEa_I  
ABSA Asia Limited 南非联合亚洲有限公司 +-qk\sQ  
absolute change 绝对数值变更 |kh{EUE ;  
absolute expenditure 实际开支 e'uC:O.u  
absolute guideline figure 绝对准则数字 W#U|;@"  
absolute interest 绝对权益 3!F^vZ.  
absolute order of discharge 绝对破产解除令 l| uiC%T  
absolute profit margin 绝对利润幅度 Njg87tKB  
absolute value 实值；绝对值 lF64g  
absolutely vested interest 绝对既得权益 eV! (a8  
absorbed cost 已吸收成本；已分摊成本 w-JWMg Y8w  
absorption 吸收；分摊；合并 CN(-Jd.b  
absorption rate 吸收率；摊配率；分摊率 445JOP  
ACB Finance Limited 亚洲商业财务有限公司 ^[SW07o~  
acceptable form of reciprocity 合理的互惠条件 2p
9^ =  
acceptable rate 适当利率；适当汇率 U;iCH  
acceptance agreement 承兑协议 . WKJ37od  
acceptance for honour 参加承兑 MS#"TG/)  
acceptor 承兑人；接受人；受票人 A-L1vu;  
acceptor for honour 参加承兑人
~x(|'`  
accident insurance 意外保险 R"XycXn_$  
Accident Insurance Association of Hong Kong 香港意外保险公会 !i8)si_  
accident insurance scheme 意外保险计划 q}p$S2`  
accident year basis 意外年度基准 '^m'r+B"  
accommodation 通融；贷款 BegO\0%+  
accommodation bill 通融票据；空头票据 EGI$=Y  
accommodation party 汇票代发人 [2xu`HT02  
account balance 帐户余额；帐户结余 q !9;JrX  
account book 帐簿 Lk]|;F-2i  
account collected in advance 预收款项 ,j>FCj>  
account current book 往来帐簿 9=$pV==  
account of after-acquired property 事后取得的财产报告 3mofp`e  
account of defaulter 拖欠帐目 i 1w]j  
account payable 应付帐款 p#w8$Qjp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @ NDcO,]  
account receivable 应收帐款 ;]xc}4@=mg  
account receivable report 应收帐款报表 3pML+Y|ij  
account statement 结单；帐单；会计财务报表 |APOTQ
V  
account title 帐户名称；会计科目 DM v;\E~D  
accountant's report 会计师报告 Y(`Bc8h  
Accountant's Report Rules 会计师报告规则 |qguLab (  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k@%5P-e}  
Accounting Arrangements 《会计安排》 \nP79F0%2  
accounting basis 会计基础 ~ M* UMF^  
accounting by Official Receiver 破产管理署署长呈交的帐目  nm`(;<W  
Accounting Circular 《会计通告》 G6{PrV#  
accounting class 会计类别 }@6yROy.  
accounting date 记帐日期；会计结算日期 &k|EG![  
accounting for money 款项核算 q]f7D\ M  
Accounting Officer 会计主任 ; Yc\O:Qq  
accounting period 会计报告期；会计期 ~t2"L|i  
accounting policy 会计政策；会计方针 +%[, m&  
accounting practice 会计惯例 w(_:+-rqQ<  
accounting principle 会计准则 p`&{NR3+  
accounting record 会计记录 `Ivt)T+n;  
accounting report 会计报告 A #SO}c  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9wc\~5{li  
Accounting Society of China 中国会计学会 K)l*$h&-  
accounting statement 会计报表 #p;<X|Hc}8  
accounting system 会计制度；会计系统 7}\AhQ, S  
accounting transaction 会计事项；帐务交易 jQz^)8)B  
accounting treatment 会计处理 g3vbskY|  
accounting year 会计年度 <l,e6K  
accretion 增值；添加 v @2?X4n  
accrual 应计项目；应累算数目 S
9[Up}`  
accrual basis 应计制；权责发生制 [`h, Ti!m<  
accrual basis accounting 应计制会计；权责发生制会计 bg9_$laDi  
accrue 应累算；应计 [Z'4YXS  
accrued benefit 应累算利益 H.n|zGQTB  
accrued charges 应计费用 6,CK1j+tZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 #0*I|gfV  
accrued expenses 应累算费用 b!SIs*  
accrued interest payable 应付利息；应计未付利息 2&s(:=  
accrued interest receivable 应收利息；应计未收利息 /YwwG;1  
accrued right 累算权益 )i39'0a  
accruing profit 应累算的利润 u0+<[Ia'q  
accumulated fiscal reserve 累积财政储备 Tnf&32IA  
accumulated profit 累积利润；滚存溢利 ByWad@-6i  
accumulated reserve 累积储备 YE"MtL {  
accumulation of surplus income 累积收益盈余 >i1wB!gc8  
acquired assets 既得资产 bDw\;bnG  
acquisition 收购；购置；取得 aeLIs SEx  
acquisition cost 购置成本 {[H#lX 4  
acquisition expenses 购置费用 TxkvHi q2  
acquisition of 100% interest 收购全部股权 odcrP\S  
acquisition of control 取得控制权 kmfz.:j{  
acquisition of fixed assets 购置固定资产 _#P5j#  
acquisition of shell “买壳” HwMe^
e;  
acquisition price 收购价 ac4dIW{$3  
act of God 天灾 c3Ig4n0Y>  
acting partner 执事合伙人 T5-'|+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <&M5#:
u  
active partner 积极参与的合伙人 h2]GV-  
active trading 交投活跃 q=BAYZ \`  
actual circulation 实际流通 Zq}Cl'f  
actual cost 实际成本 +w3k_^X9c  
actual expenditure 实际开支；实际支出 |TBKsx8  
actual income 实际入息；实际收入；实际收益 T:j!a{_|  
actual market 现货市场 zgpvI~Ck  
actual price 现货价；实际价格 c*>SZ'T\  
actual profit 实际利润 `jFvG\aC  
actual quotation 实盘；实际价位；实际报价 Q
F_K^(  
actual year basis 按实际年度计算 0ipYXbC  
actuals 实货 CH h6Mnw  
actuarial investigation 精算调查 vC5 (  
actuarial principle 精算原则 Q#$dp  
actuarial report 精算师报告 kObgo
MT<[  
Actuarial Society of Hong Kong 香港精算学会 f['pHR%l2$  
actuarial valuation 精算师估值 x(88Y7o.t  
actuary 精算师 ?K?v64[  
ad referendum agreement 暂定协议；有待覆核的协定 RE:$c!E!  
ad valorem duty 从价税；按值征税 &4l>_  
ad valorem duty system 从价税制 y {1p #  
ad valorem fee 从价费 Wr;?t!  
ad valorem tariff 从价关税 n1)m(,{  
additional allowance 额外免税额 OK9D
4 7X  
additional amount for unexpired risk 未过期风险的额外款额 V$ss[fX  
additional assessable profit 补加应评税利润 $y*["~TJ  
additional assessment 补加评税 K_~SJbl  
additional commitment 额外承担 "Q@ZS2;A  
additional commitment vote 额外承担拨款 4mzWNr>fb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'roZ:NE  
additional dependent parent allowance 供养父母额外免税额 n
\y%5J+  
additional provision 额外拨款 9
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additional stamp duty 附加印花税 Me*]Bh  
additional tax 补加税罚款；补加税款 _-I0f##.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bMw)>4  
adjudged bankrupt 被裁定破产 A,qWg0A]nt  
adjudicated bankrupt 裁定破产人 d6k`=Hlg  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ot} E  
adjudication of bankruptcy 裁定破产；宣告破产 A5ps|zidI  
adjudication of insolvency 裁定无力偿还债务 i;>Hy|  
adjusted actual 经调整的实数；调整后的实数 _,4f z(  
adjusted current assets 经调整的流动资产；调整后的流动资产 +H L]t'UEg  
adjusted figure 经调整的数字；调整后的数额 Z*|qbu)  
adjusted liabilities 经调整的负债；调整后的负债 Qy@r&  
adjusted loss 经调整的亏损；调整后的亏损 Q4MTedj1H  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 D jjG
?(1  
adjusted profit 经调整的利润；调整后的利润 x+9aTsZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 0 .dSP$e  
adjusted value 经调整的价值；调整后的价值 >p 7e6%  
adjustment 调整；修订；理算〔保险〕 *lIK? "mo  
adjustment centre 调剂中心 @`ttyI^1f  
adjustment lag 调整过程的时间差距；调整时差 @BN cIJk9  
adjustment mechanism 调整机制 %!HmtpS  
adjustment of loss 亏损调整 )S|}de/a2  
adjustment process 调整过程；调整程序 'q hA4W9  
adjustment range 调整幅度 `1
KZ
14K  
administered exchange rate 受管制汇率 V< @ ]Iv