[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: .")b?#K  
(0*v*kYdL+  
A share Ａ股；甲类股份 'zSgCgCHX8  
abatement of tax 减税；减扣免税额 UPCQs",  
ABN AMRO Bank N.V. 荷兰银行 i8V 0Ty4~N  
above-the-line expenditure 线上项目支出；经常预算支出 ~] =?b)B  
above-the-line receipt 线上项目收入；经常预算收入 V*B0lI7`B  
ABSA Asia Limited 南非联合亚洲有限公司 9+CFRYC  
absolute change 绝对数值变更  0V11#  
absolute expenditure 实际开支 3 %(Y$8U  
absolute guideline figure 绝对准则数字 F1|zXg)  
absolute interest 绝对权益 4sY[az  
absolute order of discharge 绝对破产解除令 +h[e0J|v{  
absolute profit margin 绝对利润幅度 993d/z|DX  
absolute value 实值；绝对值 c]Un
bm^w  
absolutely vested interest 绝对既得权益 "!&B4  
absorbed cost 已吸收成本；已分摊成本 $"fo^?d/s  
absorption 吸收；分摊；合并 m% bE-#  
absorption rate 吸收率；摊配率；分摊率 V> a*3D  
ACB Finance Limited 亚洲商业财务有限公司 %= u/3b:o  
acceptable form of reciprocity 合理的互惠条件 +802`eax  
acceptable rate 适当利率；适当汇率 9EgP9up{6!  
acceptance agreement 承兑协议 N2~$rpU3  
acceptance for honour 参加承兑 oW'POAr  
acceptor 承兑人；接受人；受票人 `!c,y~r[  
acceptor for honour 参加承兑人 o<4D=.g7D  
accident insurance 意外保险 \ZnN D1A  
Accident Insurance Association of Hong Kong 香港意外保险公会 Gj6. Iv  
accident insurance scheme 意外保险计划 dXP6"V@i I  
accident year basis 意外年度基准 ]xq::a{Oy  
accommodation 通融；贷款 <%!J?  
accommodation bill 通融票据；空头票据 J9@}DB  
accommodation party 汇票代发人 #4y, a_)  
account balance 帐户余额；帐户结余 QP\yaPE  
account book 帐簿 ^tE_LL+ji|  
account collected in advance 预收款项 Qyj(L[KJ  
account current book 往来帐簿 *C_[jk@6  
account of after-acquired property 事后取得的财产报告 d7~j^v)=^  
account of defaulter 拖欠帐目 g3rRhS  
account payable 应付帐款 _^;;i4VZ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ('WY5Yps  
account receivable 应收帐款 )Xno|$b5Eo  
account receivable report 应收帐款报表 xURw,  
account statement 结单；帐单；会计财务报表 xYT}
>#[  
account title 帐户名称；会计科目 [-VGArD[k,  
accountant's report 会计师报告 h PPB45^  
Accountant's Report Rules 会计师报告规则 V< -htV  
accounting and auditing procedure 会计与审计程序；会计与核数程序 T'R,vxP)\  
Accounting Arrangements 《会计安排》 IxP^i{/1?  
accounting basis 会计基础 XM!M%.0WS  
accounting by Official Receiver 破产管理署署长呈交的帐目 3i(Jon/p  
Accounting Circular 《会计通告》 vXubY@k2  
accounting class 会计类别 F"BL# g66  
accounting date 记帐日期；会计结算日期 eUs-5 L  
accounting for money 款项核算 $xcv>  
Accounting Officer 会计主任 F!R2_89iy  
accounting period 会计报告期；会计期 9r8D*PvS  
accounting policy 会计政策；会计方针 R92R}=G!  
accounting practice 会计惯例 G;2[  
accounting principle 会计准则 &|z|SY]DL  
accounting record 会计记录 6PJ'lA;*b  
accounting report 会计报告 !w=,p.?V=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =, TSMV  
Accounting Society of China 中国会计学会 b]K>vhQV  
accounting statement 会计报表 =~",/I?  
accounting system 会计制度；会计系统 JjDS"hK#  
accounting transaction 会计事项；帐务交易 w-dI<s  
accounting treatment 会计处理 Oo/8Y E
@  
accounting year 会计年度 f M9xy \.  
accretion 增值；添加 ! OfO:L7-  
accrual 应计项目；应累算数目 x:C@)CAr  
accrual basis 应计制；权责发生制 EP0a1. C  
accrual basis accounting 应计制会计；权责发生制会计 [)iN)$Mv  
accrue 应累算；应计 ~ a>S#S  
accrued benefit 应累算利益 R_9 o!sTZ  
accrued charges 应计费用 7 V/
Zr  
accrued cumulative preference share dividend 应累算的累积优先股股息 _Ff
".t<"  
accrued expenses 应累算费用 D8 wG!X  
accrued interest payable 应付利息；应计未付利息 }6@%((9E2  
accrued interest receivable 应收利息；应计未收利息 Cn/q=  
accrued right 累算权益 }JGq
1  
accruing profit 应累算的利润 5C65v:Q`N  
accumulated fiscal reserve 累积财政储备 YR8QO-7 .)  
accumulated profit 累积利润；滚存溢利 'v+96b/;  
accumulated reserve 累积储备 (ic@
3:xR  
accumulation of surplus income 累积收益盈余 (l2<+R%1  
acquired assets 既得资产 6,zDBax  
acquisition 收购；购置；取得 ,L~snR'w  
acquisition cost 购置成本 DzE E:&*=  
acquisition expenses 购置费用 }Oh5Nm)  
acquisition of 100% interest 收购全部股权 E]?2!)mgce  
acquisition of control 取得控制权 qAbd xd[  
acquisition of fixed assets 购置固定资产 )Kr(Y.w  
acquisition of shell “买壳” v<`$bvv?  
acquisition price 收购价 5Ny0b|+p  
act of God 天灾 '1lx{UzD  
acting partner 执事合伙人 ?qIGQ/af&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ',%5mF3j  
active partner 积极参与的合伙人 =3pD:L  
active trading 交投活跃 " |\94  
actual circulation 实际流通 H'']J9O  
actual cost 实际成本 #e*$2+`[A  
actual expenditure 实际开支；实际支出 /:^tc/5U]  
actual income 实际入息；实际收入；实际收益 . *Z#cq0  
actual market 现货市场 .$OjUlzr-H  
actual price 现货价；实际价格 nT )~w s  
actual profit 实际利润 w[|y0jtw  
actual quotation 实盘；实际价位；实际报价 *eMLbU7  
actual year basis 按实际年度计算 fA;x{0CAMX  
actuals 实货 '2j~WUEmg  
actuarial investigation 精算调查 (s.o  
actuarial principle 精算原则 VgUvD1v?}  
actuarial report 精算师报告 gMCy$+?  
Actuarial Society of Hong Kong 香港精算学会 sAf9rZt*'  
actuarial valuation 精算师估值 `c>A
>c|  
actuary 精算师 DU(X,hDBF  
ad referendum agreement 暂定协议；有待覆核的协定 S[ i$e  
ad valorem duty 从价税；按值征税 x9TuweG  
ad valorem duty system 从价税制 5' ),)  
ad valorem fee 从价费
`yy%<&  
ad valorem tariff 从价关税 p~ mN2x]  
additional allowance 额外免税额 "hz>{oe  
additional amount for unexpired risk 未过期风险的额外款额 YALyZ.d  
additional assessable profit 补加应评税利润 0VG^GKmx  
additional assessment 补加评税 *-+C<2"  
additional commitment 额外承担 t% <pbZO  
additional commitment vote 额外承担拨款 /Lj%A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 bW}b<(y  
additional dependent parent allowance 供养父母额外免税额 |:{g?4Mi  
additional provision 额外拨款 #V,LNX)  
additional stamp duty 附加印花税 3@%BA(
M  
additional tax 补加税罚款；补加税款 a S2a _!f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6_x}.bkIx=  
adjudged bankrupt 被裁定破产 -i2D#i'  
adjudicated bankrupt 裁定破产人 F%9e@{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8a_ UxB  
adjudication of bankruptcy 裁定破产；宣告破产 5R&x{jf$  
adjudication of insolvency 裁定无力偿还债务 V,`!rJ  
adjusted actual 经调整的实数；调整后的实数 }3LBbG0Bw  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;B,nzx(L  
adjusted figure 经调整的数字；调整后的数额 @263)` 9G  
adjusted liabilities 经调整的负债；调整后的负债 jo]m12ps  
adjusted loss 经调整的亏损；调整后的亏损 <aD'$(N5  
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 z&\Il#'\m+  
adjusted profit 经调整的利润；调整后的利润 nYo &x'  
adjusted surplus 经调整的盈余额；调整后的盈余额 R994R@gz  
adjusted value 经调整的价值；调整后的价值 `8
.1&fBr  
adjustment 调整；修订；理算〔保险〕 AEiWL.*.  
adjustment centre 调剂中心 2(@LRl>:  
adjustment lag 调整过程的时间差距；调整时差 = E##},N"  
adjustment mechanism 调整机制 >aNbp  
adjustment of loss 亏损调整 Cmp{FN"o  
adjustment process 调整过程；调整程序 \H},ouU  
adjustment range 调整幅度 W9:fKP  
administered exchange rate 受管制汇率 $1:}(nO,