[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: o6V}$wT3J  
'` pDngX  
A share Ａ股；甲类股份 7)s^8+  
abatement of tax 减税；减扣免税额 r$2P;Cxj  
ABN AMRO Bank N.V. 荷兰银行 cReB~wk  
above-the-line expenditure 线上项目支出；经常预算支出 33!oS&L  
above-the-line receipt 线上项目收入；经常预算收入 8MSC.0  
ABSA Asia Limited 南非联合亚洲有限公司 F&&$Qn_+  
absolute change 绝对数值变更 dPhQ :sd>  
absolute expenditure 实际开支 ;VWAf;U;B  
absolute guideline figure 绝对准则数字 wXsmn1w9  
absolute interest 绝对权益 Lq
A@&H  
absolute order of discharge 绝对破产解除令 rwGKfoKI
 
absolute profit margin 绝对利润幅度 qHxqQ'ks;  
absolute value 实值；绝对值 :s4p/*f  
absolutely vested interest 绝对既得权益 WL'P)lI5  
absorbed cost 已吸收成本；已分摊成本 ';<
0/U  
absorption 吸收；分摊；合并 utIX  %0  
absorption rate 吸收率；摊配率；分摊率 p`l0?^r c"  
ACB Finance Limited 亚洲商业财务有限公司 ?]*^xL;x?  
acceptable form of reciprocity 合理的互惠条件 VY3&  
acceptable rate 适当利率；适当汇率 m}X`> aD/  
acceptance agreement 承兑协议 2RX!V@z.G  
acceptance for honour 参加承兑 / oriW;OF  
acceptor 承兑人；接受人；受票人 OVV]x{  
acceptor for honour 参加承兑人 6Udov pl  
accident insurance 意外保险 oZAB_A)[-  
Accident Insurance Association of Hong Kong 香港意外保险公会 !P-^O  
accident insurance scheme 意外保险计划 )'~6HO8Z  
accident year basis 意外年度基准 $g sxO!G  
accommodation 通融；贷款 u,UmrR  
accommodation bill 通融票据；空头票据 ia MUsa{  
accommodation party 汇票代发人 /K(o]J0F  
account balance 帐户余额；帐户结余 \ioH\9  
account book 帐簿 A -b [>}_  
account collected in advance 预收款项 (_"*NY0  
account current book 往来帐簿 gntxNp[9T  
account of after-acquired property 事后取得的财产报告 >M`CV
Uf  
account of defaulter 拖欠帐目 .dav8n*  
account payable 应付帐款 L>3x9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \Rp-;.I@6  
account receivable 应收帐款 ?W)A  
account receivable report 应收帐款报表 jJ5W>Q1mK$  
account statement 结单；帐单；会计财务报表 oomT)gO 6*  
account title 帐户名称；会计科目 } x2DT8u  
accountant's report 会计师报告 @CT;g
\4  
Accountant's Report Rules 会计师报告规则 8/=L2fNN[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 z[3L2U~6  
Accounting Arrangements 《会计安排》 lhBT@5Dm9  
accounting basis 会计基础 #n#@fAY  
accounting by Official Receiver 破产管理署署长呈交的帐目 tQBR A/  
Accounting Circular 《会计通告》 ~W{2 Jd  
accounting class 会计类别 e8GEoD  
accounting date 记帐日期；会计结算日期 tV{4"Ij9[  
accounting for money 款项核算 OR;uqV@  
Accounting Officer 会计主任 rv|)n>m  
accounting period 会计报告期；会计期 P7{gfiB  
accounting policy 会计政策；会计方针 orjj'+;X  
accounting practice 会计惯例 ZR(x%ews  
accounting principle 会计准则 <1t*I!e_  
accounting record 会计记录 }n4
V|f-  
accounting report 会计报告 <y?r!l=Am  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .%L?J E  
Accounting Society of China 中国会计学会 *tK\R&4,4s  
accounting statement 会计报表 +Zaj,oEE  
accounting system 会计制度；会计系统 -(~!Jo_*'  
accounting transaction 会计事项；帐务交易 1f":HnLRM  
accounting treatment 会计处理 #?/ <  
accounting year 会计年度 }<9cL'  
accretion 增值；添加 Pc NkAo  
accrual 应计项目；应累算数目 i:OK8Q{VI  
accrual basis 应计制；权责发生制 ]zWon~  
accrual basis accounting 应计制会计；权责发生制会计 RsY3V=u  
accrue 应累算；应计 GJoS#s  
accrued benefit 应累算利益 V0P>YQq9s  
accrued charges 应计费用 @Bf%s(Uj+  
accrued cumulative preference share dividend 应累算的累积优先股股息 7~5ym15*  
accrued expenses 应累算费用 'a\%L:`  
accrued interest payable 应付利息；应计未付利息 }MH0L#Tu  
accrued interest receivable 应收利息；应计未收利息 4
}eepJOn  
accrued right 累算权益 t+1 %RyKFB  
accruing profit 应累算的利润 &C"L  
accumulated fiscal reserve 累积财政储备 &i$ldR  
accumulated profit 累积利润；滚存溢利 "saUai4z  
accumulated reserve 累积储备 4Za7^c.  
accumulation of surplus income 累积收益盈余 W8KDX_vGJ  
acquired assets 既得资产 9mmCp&~Z  
acquisition 收购；购置；取得
hKT  
acquisition cost 购置成本 4Dw@r{  
acquisition expenses 购置费用 U8LtG/  
acquisition of 100% interest 收购全部股权 woD>!r>)  
acquisition of control 取得控制权 <7j87  
acquisition of fixed assets 购置固定资产 L;'"A#Pa  
acquisition of shell “买壳” 
.U?'i<  
acquisition price 收购价 :n.f_v}6  
act of God 天灾 ,Qe?8En[  
acting partner 执事合伙人 ZI
3Nq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 OeS\7  
active partner 积极参与的合伙人 =1Oj*x@*4  
active trading 交投活跃 o .qf _A  
actual circulation 实际流通 &iA?+kV  
actual cost 实际成本 32/MkuY^u  
actual expenditure 实际开支；实际支出 T^~5n6  
actual income 实际入息；实际收入；实际收益 d\ 1Og\U|A  
actual market 现货市场 FMClSeO7  
actual price 现货价；实际价格 N#DYJ-~*  
actual profit 实际利润 5`gQ~  
actual quotation 实盘；实际价位；实际报价 (<}
&DE  
actual year basis 按实际年度计算 Nz],IG.  
actuals 实货 ak |WW]R  
actuarial investigation 精算调查 )`A3M)  
actuarial principle 精算原则 [N#,K02mk  
actuarial report 精算师报告 [ji#U s:h  
Actuarial Society of Hong Kong 香港精算学会 lMg+R<$~I  
actuarial valuation 精算师估值 I/L_@X<*r  
actuary 精算师
Ct=-4  
ad referendum agreement 暂定协议；有待覆核的协定 ] 0B2# d  
ad valorem duty 从价税；按值征税 INi
]R^-  
ad valorem duty system 从价税制 hnc@  
ad valorem fee 从价费 |qmu_x\  
ad valorem tariff 从价关税 \3S8 62B7  
additional allowance 额外免税额 aM:nOt" S1  
additional amount for unexpired risk 未过期风险的额外款额 NH<5*I/  
additional assessable profit 补加应评税利润 U~j ^I^  
additional assessment 补加评税 =y
yp?WmC8  
additional commitment 额外承担 'zGo? a  
additional commitment vote 额外承担拨款 }`,t$NV`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kAC&S!n  
additional dependent parent allowance 供养父母额外免税额 H s"HID  
additional provision 额外拨款 yX0dbW~@y  
additional stamp duty 附加印花税 [3--(#R\}?  
additional tax 补加税罚款；补加税款 d BJJZ^(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Yo("U8:XX  
adjudged bankrupt 被裁定破产 < !dqTJos  
adjudicated bankrupt 裁定破产人  w$`5g  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y~(Md@!0S  
adjudication of bankruptcy 裁定破产；宣告破产 /S(zff[at  
adjudication of insolvency 裁定无力偿还债务 W>p-u6u%E|  
adjusted actual 经调整的实数；调整后的实数 2g>SHS@1>  
adjusted current assets 经调整的流动资产；调整后的流动资产 x"{'&J[hx  
adjusted figure 经调整的数字；调整后的数额 Lg*B
>=  
adjusted liabilities 经调整的负债；调整后的负债 x`dHJq`_g  
adjusted loss 经调整的亏损；调整后的亏损 *]VFvh  
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 6N;wqn  
adjusted profit 经调整的利润；调整后的利润 `/ q|@B7  
adjusted surplus 经调整的盈余额；调整后的盈余额 :C65-[PSdO  
adjusted value 经调整的价值；调整后的价值 OI0;BBZ  
adjustment 调整；修订；理算〔保险〕 Qe5U<3{JZ  
adjustment centre 调剂中心 E8n)}[k!0  
adjustment lag 调整过程的时间差距；调整时差 !cAyTl(_  
adjustment mechanism 调整机制 ]5$eAYq  
adjustment of loss 亏损调整 B&.FOO  
adjustment process 调整过程；调整程序 'toa@5  
adjustment range 调整幅度 [h34d5'w  
administered exchange rate 受管制汇率 n>^Y$yy}!