[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~OCW!  
XE_ir Et  
A share Ａ股；甲类股份 X E|B)Q(  
abatement of tax 减税；减扣免税额 Rn`ld@=p[  
ABN AMRO Bank N.V. 荷兰银行 'X =p7 d|'  
above-the-line expenditure 线上项目支出；经常预算支出 z]kwRWe`j  
above-the-line receipt 线上项目收入；经常预算收入 JD6aiI!Su  
ABSA Asia Limited 南非联合亚洲有限公司 1T ( u  
absolute change 绝对数值变更 L0rip5[;d  
absolute expenditure 实际开支 +R-h ,$\=7  
absolute guideline figure 绝对准则数字 u!Xb?:3uj  
absolute interest 绝对权益 L}'Yd'  
absolute order of discharge 绝对破产解除令 *7ZGq(O  
absolute profit margin 绝对利润幅度 V=pMq?Nr  
absolute value 实值；绝对值 #/Ruz'H1>  
absolutely vested interest 绝对既得权益 j'K38@M:MN  
absorbed cost 已吸收成本；已分摊成本 X1+wX`f  
absorption 吸收；分摊；合并 \(I0wEQo$  
absorption rate 吸收率；摊配率；分摊率 w OI^Q~  
ACB Finance Limited 亚洲商业财务有限公司 _V@WNo%B  
acceptable form of reciprocity 合理的互惠条件 LL&ud_Y  
acceptable rate 适当利率；适当汇率 *?/tO, R?  
acceptance agreement 承兑协议 s~*}0-lS  
acceptance for honour 参加承兑 HPrq1Qp K  
acceptor 承兑人；接受人；受票人 57wFf-P  
acceptor for honour 参加承兑人 
tz26=8  
accident insurance 意外保险 u*3NS$vH  
Accident Insurance Association of Hong Kong 香港意外保险公会 kb71q:[  
accident insurance scheme 意外保险计划 {~SaRB2<'  
accident year basis 意外年度基准 ui:=  
accommodation 通融；贷款 C|MQ $~5:w  
accommodation bill 通融票据；空头票据 hoa7   
accommodation party 汇票代发人 JK]R*! {n  
account balance 帐户余额；帐户结余 Z(j{F<\jS  
account book 帐簿 -KH)J  
account collected in advance 预收款项 NYwR2oX  
account current book 往来帐簿 !^Q.VYY  
account of after-acquired property 事后取得的财产报告 M'_9A  
account of defaulter 拖欠帐目 (b`]M`Fc  
account payable 应付帐款 hYawU @R  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +F dB '  
account receivable 应收帐款 m3o,@=b  
account receivable report 应收帐款报表 uZ;D!2Q a  
account statement 结单；帐单；会计财务报表 &=4(l|wcg  
account title 帐户名称；会计科目 2 t $j  
accountant's report 会计师报告 a#c6[!  
Accountant's Report Rules 会计师报告规则 ?yh}/T\qp  
accounting and auditing procedure 会计与审计程序；会计与核数程序 EbqcV\Kb  
Accounting Arrangements 《会计安排》 z({hiVs  
accounting basis 会计基础 p!s}=wI`  
accounting by Official Receiver 破产管理署署长呈交的帐目 z0/} !  
Accounting Circular 《会计通告》 WJ*n29^N^h  
accounting class 会计类别 6oui]$pH  
accounting date 记帐日期；会计结算日期 ?McQr1  
accounting for money 款项核算 PfkrOsV/m  
Accounting Officer 会计主任 $+7`Dy!  
accounting period 会计报告期；会计期 $0arz{Oh  
accounting policy 会计政策；会计方针 u ElAnrm  
accounting practice 会计惯例 [TNj;o5J  
accounting principle 会计准则 z $MV%F  
accounting record 会计记录 P6MRd/y |  
accounting report 会计报告 I*VCpaA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E= `6-H{  
Accounting Society of China 中国会计学会 C:G8c[  
accounting statement 会计报表 (ND4Q[*6  
accounting system 会计制度；会计系统 8uA,iYD  
accounting transaction 会计事项；帐务交易 7.j[a*^  
accounting treatment 会计处理 t='# |');  
accounting year 会计年度 8/K!SpM*d  
accretion 增值；添加 Oh4AsOj@  
accrual 应计项目；应累算数目 ] Eh}L  
accrual basis 应计制；权责发生制 JsotO
ic%  
accrual basis accounting 应计制会计；权责发生制会计 itzyCw2|#  
accrue 应累算；应计 S(7ro]U9  
accrued benefit 应累算利益 v(pmI
b{  
accrued charges 应计费用 j^`hzh3S  
accrued cumulative preference share dividend 应累算的累积优先股股息 ncx(pp  
accrued expenses 应累算费用 w^]6w\p  
accrued interest payable 应付利息；应计未付利息 yS=oUE$  
accrued interest receivable 应收利息；应计未收利息 Zy_V9j[n  
accrued right 累算权益 "]-Xmdk09  
accruing profit 应累算的利润 not YeY7wR  
accumulated fiscal reserve 累积财政储备 h
`3eu;5)  
accumulated profit 累积利润；滚存溢利 mg,j
:,  
accumulated reserve 累积储备 D0BI5q  
accumulation of surplus income 累积收益盈余 M'!U<Y -  
acquired assets 既得资产 l9M0cZ,  
acquisition 收购；购置；取得 n3sUbs;
 
acquisition cost 购置成本 owPm/
F  
acquisition expenses 购置费用 y
_.!!@,  
acquisition of 100% interest 收购全部股权 h;jIYxj  
acquisition of control 取得控制权 @9&P~mo/  
acquisition of fixed assets 购置固定资产 B^^r\L9  
acquisition of shell “买壳” M5x U9 ]B  
acquisition price 收购价 pBw0" ff  
act of God 天灾 |^9BA-nA  
acting partner 执事合伙人 ^H6<Km l/V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _.-
;5M-  
active partner 积极参与的合伙人 EKp@9\XBC  
active trading 交投活跃 IVW1]y  
actual circulation 实际流通 ~0b O}   
actual cost 实际成本 TFcT3]R[rL  
actual expenditure 实际开支；实际支出 D0N9Ksq  
actual income 实际入息；实际收入；实际收益 V"!G2&  
actual market 现货市场 \Y}3cE  
actual price 现货价；实际价格 A7c/N=Cp^  
actual profit 实际利润 p7H3J?`w1+  
actual quotation 实盘；实际价位；实际报价 ?^j^K-rx  
actual year basis 按实际年度计算 PH{_,X  
actuals 实货 IMk'#)  
actuarial investigation 精算调查 V:G
>G'Eh0  
actuarial principle 精算原则 ]#.]/f >-  
actuarial report 精算师报告 JBnKK  
Actuarial Society of Hong Kong 香港精算学会 AO UL^$&  
actuarial valuation 精算师估值 i>_u _)-  
actuary 精算师 hTbI -u7BF  
ad referendum agreement 暂定协议；有待覆核的协定 b2@VxdFN  
ad valorem duty 从价税；按值征税 0 dh=fcb  
ad valorem duty system 从价税制 sm$(Y.N  
ad valorem fee 从价费 KeNL0_Pw  
ad valorem tariff 从价关税 7+hK~  
additional allowance 额外免税额 @2*]"/)*0  
additional amount for unexpired risk 未过期风险的额外款额 a l20V  
additional assessable profit 补加应评税利润 &)oOeRwi].  
additional assessment 补加评税 W14Vm(`N  
additional commitment 额外承担 c`fG1s  
additional commitment vote 额外承担拨款 P+)DsZ0ig  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !cGDy/|  
additional dependent parent allowance 供养父母额外免税额 :eZh'-c?  
additional provision 额外拨款 a5G/[[cwTV  
additional stamp duty 附加印花税 _f6HAGDN  
additional tax 补加税罚款；补加税款 G"T',~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 I 7&_Xr  
adjudged bankrupt 被裁定破产 s{w[b\rA  
adjudicated bankrupt 裁定破产人 X=C1/4wU  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ssk}e=]  
adjudication of bankruptcy 裁定破产；宣告破产 mE^o-9/   
adjudication of insolvency 裁定无力偿还债务 B(F,h+ajy  
adjusted actual 经调整的实数；调整后的实数 ,<A$h3*  
adjusted current assets 经调整的流动资产；调整后的流动资产 ` \A(9u*  
adjusted figure 经调整的数字；调整后的数额
?<*-j4v  
adjusted liabilities 经调整的负债；调整后的负债 .Q)|vq^  
adjusted loss 经调整的亏损；调整后的亏损 kg`.[{k  
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 ^V|Oxp'7_  
adjusted profit 经调整的利润；调整后的利润 3/#:~a9Q  
adjusted surplus 经调整的盈余额；调整后的盈余额 a" H WGY  
adjusted value 经调整的价值；调整后的价值 z5bo_Eq  
adjustment 调整；修订；理算〔保险〕 W(hM
ft%  
adjustment centre 调剂中心
3v")J*t  
adjustment lag 调整过程的时间差距；调整时差 u0`%+:]0  
adjustment mechanism 调整机制 zX#%{#9  
adjustment of loss 亏损调整 >{ me  
adjustment process 调整过程；调整程序 |7KeR-  
adjustment range 调整幅度 KFZm`,+69  
administered exchange rate 受管制汇率 :pRpvhm