[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: n9Z| 69W6>  
Dm[4`p@IY\  
A share Ａ股；甲类股份 c?CjJ}-7  
abatement of tax 减税；减扣免税额 _rK}~y=0  
ABN AMRO Bank N.V. 荷兰银行 }Z-]m  
above-the-line expenditure 线上项目支出；经常预算支出 B`}?rp  
above-the-line receipt 线上项目收入；经常预算收入 Qj?FUxw  
ABSA Asia Limited 南非联合亚洲有限公司 *S_eYKS
l  
absolute change 绝对数值变更 B8:_yAv o  
absolute expenditure 实际开支 [MYd15  
absolute guideline figure 绝对准则数字 Q9Wa@gi|  
absolute interest 绝对权益 }r6SV%]:  
absolute order of discharge 绝对破产解除令 37Z:WJ?  
absolute profit margin 绝对利润幅度 3ADTYt".  
absolute value 实值；绝对值 jx&pRjP  
absolutely vested interest 绝对既得权益 BM#cosV7%h  
absorbed cost 已吸收成本；已分摊成本 h84}lxT ^]  
absorption 吸收；分摊；合并 hV/$6 8A_  
absorption rate 吸收率；摊配率；分摊率 # &o3[.)9  
ACB Finance Limited 亚洲商业财务有限公司 ]n0 kO&  
acceptable form of reciprocity 合理的互惠条件 rE-Xv. |
 
acceptable rate 适当利率；适当汇率 T+m`a#  
acceptance agreement 承兑协议 H~1*`m  
acceptance for honour 参加承兑 cejSGsW6q  
acceptor 承兑人；接受人；受票人 im
pzqQlZ,  
acceptor for honour 参加承兑人 4,T!zT6&  
accident insurance 意外保险 ,YJ\ $?  
Accident Insurance Association of Hong Kong 香港意外保险公会 !q! =VC  
accident insurance scheme 意外保险计划 &)OX*y  
accident year basis 意外年度基准 7$+n"Cfm  
accommodation 通融；贷款 >n)N=Zyu  
accommodation bill 通融票据；空头票据 RX%*:lXi_  
accommodation party 汇票代发人 3HC aZ?Ry'  
account balance 帐户余额；帐户结余 !dYkvoQNn  
account book 帐簿 xCD|UC46?X  
account collected in advance 预收款项 E% Ce/n  
account current book 往来帐簿 P}y}IR{6  
account of after-acquired property 事后取得的财产报告 JNRG
[j  
account of defaulter 拖欠帐目 dy;Ue5  
account payable 应付帐款 /NaIMo5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]L%qfy4  
account receivable 应收帐款 0Np}O=>  
account receivable report 应收帐款报表
.G#S*L  
account statement 结单；帐单；会计财务报表 /Ws@YP  
account title 帐户名称；会计科目 y iE[^2Pv  
accountant's report 会计师报告 fP%hr gL  
Accountant's Report Rules 会计师报告规则 ~S15tZ $  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .R;HH_  
Accounting Arrangements 《会计安排》 'H<?K  
accounting basis 会计基础 `UL#g![J  
accounting by Official Receiver 破产管理署署长呈交的帐目 G*ZHLLO4S\  
Accounting Circular 《会计通告》
kehv85  
accounting class 会计类别 s
={AdQ  
accounting date 记帐日期；会计结算日期 /cUcfe#X  
accounting for money 款项核算 meT~b  
Accounting Officer 会计主任 +.&#whEw(i  
accounting period 会计报告期；会计期 v_"p)4
&'  
accounting policy 会计政策；会计方针 7-.YVM~R  
accounting practice 会计惯例 G0Smss=K  
accounting principle 会计准则 Ey=
(B'A~  
accounting record 会计记录 C2Fklp6  
accounting report 会计报告 #.UooFk+Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 | Uf6k`  
Accounting Society of China 中国会计学会 cHs@1R/-s  
accounting statement 会计报表  ;?1H&  
accounting system 会计制度；会计系统 g8 ,V( ^  
accounting transaction 会计事项；帐务交易 i)g=Lew  
accounting treatment 会计处理 ?2_Oa%M  
accounting year 会计年度 2ixg ix  
accretion 增值；添加 aG}ju;  
accrual 应计项目；应累算数目 KlDW'R$  
accrual basis 应计制；权责发生制 -bu.Ar-#;h  
accrual basis accounting 应计制会计；权责发生制会计 X"YH49?  
accrue 应累算；应计 ByoSwQ  
accrued benefit 应累算利益 j{SRE1tqh  
accrued charges 应计费用 U0q{8 " Pl  
accrued cumulative preference share dividend 应累算的累积优先股股息 \dTX%<5D  
accrued expenses 应累算费用 j<>E Fd  
accrued interest payable 应付利息；应计未付利息 R<@s]xX_  
accrued interest receivable 应收利息；应计未收利息 u;p{&\ (]  
accrued right 累算权益 CTQF+Oe8O  
accruing profit 应累算的利润 > $DMVtE0  
accumulated fiscal reserve 累积财政储备 at
]=SA  
accumulated profit 累积利润；滚存溢利 S(eCG2gR  
accumulated reserve 累积储备 B>*zQb2:  
accumulation of surplus income 累积收益盈余 xV[X#.3  
acquired assets 既得资产 :oYu+cQ  
acquisition 收购；购置；取得 trcG^uV  
acquisition cost 购置成本 ,3&XV%1  
acquisition expenses 购置费用 %bgjJ`  
acquisition of 100% interest 收购全部股权 #g*U\y  
acquisition of control 取得控制权 O-y/K2MC*  
acquisition of fixed assets 购置固定资产 J^8(h R  
acquisition of shell “买壳” z^$DXl@)h  
acquisition price 收购价 u+Utvz
UC  
act of God 天灾 losm<  
acting partner 执事合伙人 i"Hec9Ri  
active market 买卖活跃的市场；交投畅旺的市场；旺市 O*xC}$OOn  
active partner 积极参与的合伙人 F
]DRT6)  
active trading 交投活跃 ggtGecKm  
actual circulation 实际流通 v=e`e68U~  
actual cost 实际成本 6MQ+![fN  
actual expenditure 实际开支；实际支出 UjxEbk5>^  
actual income 实际入息；实际收入；实际收益 U>?q|(u  
actual market 现货市场 EjW3_ %  
actual price 现货价；实际价格 u+%Ca,6  
actual profit 实际利润 L)W1bW}  
actual quotation 实盘；实际价位；实际报价 "<uaG?:  
actual year basis 按实际年度计算 8+Sa$R  
actuals 实货  al/Mgo  
actuarial investigation 精算调查 = &G<^7  
actuarial principle 精算原则 L[o;@+32  
actuarial report 精算师报告 _
L 5<  
Actuarial Society of Hong Kong 香港精算学会 dCv@l7hE  
actuarial valuation 精算师估值 t&}Z~Zp  
actuary 精算师 )Be?axI  
ad referendum agreement 暂定协议；有待覆核的协定 "&;8U.  
ad valorem duty 从价税；按值征税 G<n(\85X  
ad valorem duty system 从价税制 P"d7Af  
ad valorem fee 从价费 6/_] |4t  
ad valorem tariff 从价关税 ^Z1t'-xZ  
additional allowance 额外免税额 $xN|5;+  
additional amount for unexpired risk 未过期风险的额外款额 ]}Yl7/gM1}  
additional assessable profit 补加应评税利润 X
'iWJ8  
additional assessment 补加评税 /7YIn3  
additional commitment 额外承担 vEJbA  
additional commitment vote 额外承担拨款 0L52#;?Si"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vdwsJPFbc  
additional dependent parent allowance 供养父母额外免税额 N~'c_l  
additional provision 额外拨款 N(yzk_~  
additional stamp duty 附加印花税 _oeS Uzq.  
additional tax 补加税罚款；补加税款 oUlVI*~ND  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9G2FsM|,  
adjudged bankrupt 被裁定破产 61U09s%\0  
adjudicated bankrupt 裁定破产人 =dN@Sa/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 utV_ W&  
adjudication of bankruptcy 裁定破产；宣告破产 0< /);g}  
adjudication of insolvency 裁定无力偿还债务 w``U=sfmV  
adjusted actual 经调整的实数；调整后的实数 zdam^o  
adjusted current assets 经调整的流动资产；调整后的流动资产 tKXI k9e  
adjusted figure 经调整的数字；调整后的数额 k!Y, 63V=  
adjusted liabilities 经调整的负债；调整后的负债 u>vL/nI  
adjusted loss 经调整的亏损；调整后的亏损 o }m3y  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 l.M0`Cn-%  
adjusted profit 经调整的利润；调整后的利润 EfT=?  
adjusted surplus 经调整的盈余额；调整后的盈余额 dSHDWu&  
adjusted value 经调整的价值；调整后的价值 |vj/Wwr  
adjustment 调整；修订；理算〔保险〕 c7H^$_^=  
adjustment centre 调剂中心 SOIN']L|V[  
adjustment lag 调整过程的时间差距；调整时差 N8df8=.kw  
adjustment mechanism 调整机制 FGzwhgy  
adjustment of loss 亏损调整 7b+6%fV  
adjustment process 调整过程；调整程序 S,8elKH4  
adjustment range 调整幅度 G' 1'/  
administered exchange rate 受管制汇率 "" EQE>d