[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: ?Nt m5(R  
8:I-?z;S  
A share Ａ股；甲类股份 t#f-3zd9  
abatement of tax 减税；减扣免税额 yN[i6oe  
ABN AMRO Bank N.V. 荷兰银行 wmbG$T%k  
above-the-line expenditure 线上项目支出；经常预算支出 mbhh  
above-the-line receipt 线上项目收入；经常预算收入 ~_CZ1  
ABSA Asia Limited 南非联合亚洲有限公司 W
uWOC6^  
absolute change 绝对数值变更 6L~5qbQ  
absolute expenditure 实际开支 "kc%d'c(  
absolute guideline figure 绝对准则数字 m/g[9Y  
absolute interest 绝对权益 5<KBMCn  
absolute order of discharge 绝对破产解除令 ae0Mf0<#)  
absolute profit margin 绝对利润幅度 OS(Ua  
absolute value 实值；绝对值 R Ee~\n+P^  
absolutely vested interest 绝对既得权益 ze8MFz'm  
absorbed cost 已吸收成本；已分摊成本 k'"R;^~xg  
absorption 吸收；分摊；合并 ]~3a~  
absorption rate 吸收率；摊配率；分摊率 ER!s  
ACB Finance Limited 亚洲商业财务有限公司 %dd B$(  
acceptable form of reciprocity 合理的互惠条件 _jCu=l_  
acceptable rate 适当利率；适当汇率 J8@bPS27q  
acceptance agreement 承兑协议 {^:i}4ZRl  
acceptance for honour 参加承兑 LDo~  
acceptor 承兑人；接受人；受票人 _!Z}HCk  
acceptor for honour 参加承兑人 P|fh4b4  
accident insurance 意外保险 =td(}3|D Y  
Accident Insurance Association of Hong Kong 香港意外保险公会 8v^AVg  
accident insurance scheme 意外保险计划 l,QO+ >)z  
accident year basis 意外年度基准 .`D$.|!8g  
accommodation 通融；贷款 M@.
2b.  
accommodation bill 通融票据；空头票据 $ JCOL  
accommodation party 汇票代发人 `ST;";7!  
account balance 帐户余额；帐户结余 G&N),wsNZK  
account book 帐簿 1X&scVw  
account collected in advance 预收款项 apxq] ! `  
account current book 往来帐簿 &oVZ2.O#(  
account of after-acquired property 事后取得的财产报告 68qCY  
account of defaulter 拖欠帐目 l@<Jp*|  
account payable 应付帐款 q+4<"b+6G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 cKwmtmwB  
account receivable 应收帐款 \rbvlO?}  
account receivable report 应收帐款报表 )Y1+F,C  
account statement 结单；帐单；会计财务报表 .'1]2/ad  
account title 帐户名称；会计科目 uF*tlaV6  
accountant's report 会计师报告 cn_KHz=  
Accountant's Report Rules 会计师报告规则 Co<F<eXe  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `LTD|0;  
Accounting Arrangements 《会计安排》 DT]3q4__Q  
accounting basis 会计基础 Io7=Mc4  
accounting by Official Receiver 破产管理署署长呈交的帐目 y.Yni*xt/  
Accounting Circular 《会计通告》 t/x]vCP,2D  
accounting class 会计类别 1[Jv9S*f/  
accounting date 记帐日期；会计结算日期 y8di-d3_  
accounting for money 款项核算 8
\`otJY  
Accounting Officer 会计主任 ~X) 1!Sr  
accounting period 会计报告期；会计期 2+\@0j[q  
accounting policy 会计政策；会计方针 59_VC('  
accounting practice 会计惯例 <5c^DA  
accounting principle 会计准则 Xr|e%]!**  
accounting record 会计记录 bXWodOSN  
accounting report 会计报告 +\
B.3%\-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ALR`z~1  
Accounting Society of China 中国会计学会 c=:A/z{  
accounting statement 会计报表 s(Fxi|v;  
accounting system 会计制度；会计系统 TGG-rA6@Lx  
accounting transaction 会计事项；帐务交易 hQJ- ~  
accounting treatment 会计处理 d[e;Fj!  
accounting year 会计年度 BMbZ34^e  
accretion 增值；添加 <;E>1*K}8  
accrual 应计项目；应累算数目  {0} Q5  
accrual basis 应计制；权责发生制 A
cY!  
accrual basis accounting 应计制会计；权责发生制会计 J35[GZ';D  
accrue 应累算；应计 c~Z\|Y`#B  
accrued benefit 应累算利益 +&)&Ny$W  
accrued charges 应计费用 =/^{P
n  
accrued cumulative preference share dividend 应累算的累积优先股股息 rgrsNr:1  
accrued expenses 应累算费用
YjeHNPf  
accrued interest payable 应付利息；应计未付利息 4,6nk.$yN  
accrued interest receivable 应收利息；应计未收利息 v<S?"# ]F=  
accrued right 累算权益 6:Zd,N=  
accruing profit 应累算的利润 9Or  
accumulated fiscal reserve 累积财政储备 dO[pm0  
accumulated profit 累积利润；滚存溢利 BxXP]od  
accumulated reserve 累积储备 mr#XN&e  
accumulation of surplus income 累积收益盈余 a)M#O\i`  
acquired assets 既得资产 EAnw:yUV(  
acquisition 收购；购置；取得 2Rs-!G<]  
acquisition cost 购置成本 7`t[|o  
acquisition expenses 购置费用 k/#321Z  
acquisition of 100% interest 收购全部股权 qRA ,-N  
acquisition of control 取得控制权 UYOR@x #  
acquisition of fixed assets 购置固定资产 m"8Gh`Fo  
acquisition of shell “买壳” P'CDV3+  
acquisition price 收购价 %y2i1^  
act of God 天灾 2sqNTuO6,|  
acting partner 执事合伙人 bp( X\:zAy  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5Og=`T
 
active partner 积极参与的合伙人 "0A !fRI~  
active trading 交投活跃 j[YO1q*  
actual circulation 实际流通 -D30(g{ O  
actual cost 实际成本 &H@OLyC  
actual expenditure 实际开支；实际支出 ]^@!ID$c  
actual income 实际入息；实际收入；实际收益 g:>Mooxzi  
actual market 现货市场 79Si^n1\  
actual price 现货价；实际价格 D|R,$v:  
actual profit 实际利润 .UJjB}4$f  
actual quotation 实盘；实际价位；实际报价 zJa,kN|m  
actual year basis 按实际年度计算 J |TA12s  
actuals 实货 l?LP:;S  
actuarial investigation 精算调查 ni
P/i  
actuarial principle 精算原则 qx3`5)ef  
actuarial report 精算师报告 Rd{#cW~  
Actuarial Society of Hong Kong 香港精算学会 xp"5L8:C  
actuarial valuation 精算师估值 f^[:w1X$sM  
actuary 精算师 VWR6/,N^_  
ad referendum agreement 暂定协议；有待覆核的协定 9zK5Y+!  
ad valorem duty 从价税；按值征税  MfNguh  
ad valorem duty system 从价税制 J$Nc9?|ZZ  
ad valorem fee 从价费 ~Uw <E:?v  
ad valorem tariff 从价关税 a8!/
V@a  
additional allowance 额外免税额 DU%j;`3  
additional amount for unexpired risk 未过期风险的额外款额 WAt| J2  
additional assessable profit 补加应评税利润 aI0}E O  
additional assessment 补加评税 /SDDCZ`;|c  
additional commitment 额外承担 u|a+:r)*4  
additional commitment vote 额外承担拨款 ]@MBE1M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9&uWj'%ia  
additional dependent parent allowance 供养父母额外免税额 n9Xssl0  
additional provision 额外拨款 LxC"j1wfl  
additional stamp duty 附加印花税 m"Y |xvIA  
additional tax 补加税罚款；补加税款 d;10[8:5=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,| EaW& 2  
adjudged bankrupt 被裁定破产 QX j4cg  
adjudicated bankrupt 裁定破产人 ;0f?-W?1  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 f}1R,N_fC  
adjudication of bankruptcy 裁定破产；宣告破产 V=,V Ow 4  
adjudication of insolvency 裁定无力偿还债务 [:!D.@h|  
adjusted actual 经调整的实数；调整后的实数 z"C+r'39d=  
adjusted current assets 经调整的流动资产；调整后的流动资产 ZiS<vWa3R  
adjusted figure 经调整的数字；调整后的数额 s1eGItx[w  
adjusted liabilities 经调整的负债；调整后的负债 ~~_!&  
adjusted loss 经调整的亏损；调整后的亏损 ;w_f^R #  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 hh!^^emo  
adjusted profit 经调整的利润；调整后的利润 .v3~2r*&  
adjusted surplus 经调整的盈余额；调整后的盈余额 Zz uEw  
adjusted value 经调整的价值；调整后的价值 f;;(Q-.  
adjustment 调整；修订；理算〔保险〕 k*8 ld-O  
adjustment centre 调剂中心 Iw0Q1bK(  
adjustment lag 调整过程的时间差距；调整时差 !?7c2QRN  
adjustment mechanism 调整机制 i2EXE0;  
adjustment of loss 亏损调整 aQK>q. t  
adjustment process 调整过程；调整程序 z5G$'  
adjustment range 调整幅度 D`bH_1X  
administered exchange rate 受管制汇率 Z+< zKn}