[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: >^Y)@J
 
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A share Ａ股；甲类股份 p@%H. 5&&  
abatement of tax 减税；减扣免税额 mZ4I}_\,  
ABN AMRO Bank N.V. 荷兰银行 48[b1#q]  
above-the-line expenditure 线上项目支出；经常预算支出 o`7B@]  
above-the-line receipt 线上项目收入；经常预算收入 {z7kW@c  
ABSA Asia Limited 南非联合亚洲有限公司 gbN@EJ  
absolute change 绝对数值变更 f^ 6da6Z  
absolute expenditure 实际开支 {#H'K* j{  
absolute guideline figure 绝对准则数字 mM-7 jz  
absolute interest 绝对权益 ^1`T_+#[s  
absolute order of discharge 绝对破产解除令 jQY ^[A  
absolute profit margin 绝对利润幅度 ~0Xx]   
absolute value 实值；绝对值 sH\h{^  
absolutely vested interest 绝对既得权益 KhPDkD-  
absorbed cost 已吸收成本；已分摊成本  ){xMMQ5  
absorption 吸收；分摊；合并 Nj`Mi
v o  
absorption rate 吸收率；摊配率；分摊率 r9$7P?zm  
ACB Finance Limited 亚洲商业财务有限公司 YveNsn  
acceptable form of reciprocity 合理的互惠条件 |n\(I$  
acceptable rate 适当利率；适当汇率 cT3s{k  
acceptance agreement 承兑协议 9H,Ec,.  
acceptance for honour 参加承兑 Tg/rV5@ka  
acceptor 承兑人；接受人；受票人 -0Q^k\X-  
acceptor for honour 参加承兑人 CU a`#  
accident insurance 意外保险 y<n<uZ;  
Accident Insurance Association of Hong Kong 香港意外保险公会 @-Ln* 3n  
accident insurance scheme 意外保险计划 znu[i&\=  
accident year basis 意外年度基准 02~GT_)$^  
accommodation 通融；贷款 3k5F$wf  
accommodation bill 通融票据；空头票据 #{|
F2AM  
accommodation party 汇票代发人 I>45xVA  
account balance 帐户余额；帐户结余 R4[dh.lf  
account book 帐簿 6Z68n  
account collected in advance 预收款项 >y^zagC*  
account current book 往来帐簿 L_ 2R3w  
account of after-acquired property 事后取得的财产报告 )}5f'TK  
account of defaulter 拖欠帐目 h}<Ie <  
account payable 应付帐款 VU(#5X%Pn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J5*(
PxDF  
account receivable 应收帐款 !-Md+I_  
account receivable report 应收帐款报表 >d#Ks0\&  
account statement 结单；帐单；会计财务报表
hPgDK.R'  
account title 帐户名称；会计科目 AX2On}&bf  
accountant's report 会计师报告 R9O[`~ BA2  
Accountant's Report Rules 会计师报告规则 s+E-M=d0e  
accounting and auditing procedure 会计与审计程序；会计与核数程序 s14;\  
Accounting Arrangements 《会计安排》 _33YgO  
accounting basis 会计基础 A_<1}8{L  
accounting by Official Receiver 破产管理署署长呈交的帐目 bB"q0{9G-  
Accounting Circular 《会计通告》 p_l.a  
accounting class 会计类别 ~h6aTN  
accounting date 记帐日期；会计结算日期 J-+p]xG  
accounting for money 款项核算 IL N0/eH  
Accounting Officer 会计主任 b1frAA  
accounting period 会计报告期；会计期 ]!:0^|  
accounting policy 会计政策；会计方针 ">NPp\t>/Z  
accounting practice 会计惯例 L4H5#?'  
accounting principle 会计准则 :} 9Lb)Yp  
accounting record 会计记录 rH5 '+x K  
accounting report 会计报告  h@"u==0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L(i0d[F  
Accounting Society of China 中国会计学会 =9'px3:'WR  
accounting statement 会计报表 M>"J5yqR  
accounting system 会计制度；会计系统 UA$Xa1  
accounting transaction 会计事项；帐务交易 0@*EwI  
accounting treatment 会计处理 5W~-|8m  
accounting year 会计年度 F~${L+^  
accretion 增值；添加 0I \l_St@  
accrual 应计项目；应累算数目 #ysSfM6  
accrual basis 应计制；权责发生制 CXfPC[o  
accrual basis accounting 应计制会计；权责发生制会计 H`X>  
accrue 应累算；应计 u&s>UkR  
accrued benefit 应累算利益 QR]61v:`  
accrued charges 应计费用 3# r`e  
accrued cumulative preference share dividend 应累算的累积优先股股息 !xo; $4  
accrued expenses 应累算费用 2%zJI"Ic  
accrued interest payable 应付利息；应计未付利息 &Eqa y'  
accrued interest receivable 应收利息；应计未收利息 _4h[q4Z  
accrued right 累算权益 @8qo(7<~Q  
accruing profit 应累算的利润 ;L.RfP"5<  
accumulated fiscal reserve 累积财政储备 b^I(>l-  
accumulated profit 累积利润；滚存溢利 hhynB^o  
accumulated reserve 累积储备 (& t8.7O  
accumulation of surplus income 累积收益盈余 ,.T k"\@  
acquired assets 既得资产 A~7q=
-  
acquisition 收购；购置；取得 "
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acquisition cost 购置成本 v a j
 
acquisition expenses 购置费用 S6pvbaMZ  
acquisition of 100% interest 收购全部股权 h|S6LgB  
acquisition of control 取得控制权 tyyfMA?'L;  
acquisition of fixed assets 购置固定资产 xh raf1v3\  
acquisition of shell “买壳” S((\KL,  
acquisition price 收购价 E3<~C(APW  
act of God 天灾 S&`iEwG  
acting partner 执事合伙人 xfJ&11fG2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 skRI\  
active partner 积极参与的合伙人 js<}>wD7<  
active trading 交投活跃 ?IHa>f:  
actual circulation 实际流通 H[KTM
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actual cost 实际成本 L-\o zp  
actual expenditure 实际开支；实际支出 )RE~=*?d  
actual income 实际入息；实际收入；实际收益 K$(Li
P  
actual market 现货市场 -32?]LN}  
actual price 现货价；实际价格 4|[)D/N  
actual profit 实际利润 .8K ~ h  
actual quotation 实盘；实际价位；实际报价 o#ajBOJ  
actual year basis 按实际年度计算 o$FYCz n  
actuals 实货 rxVJB3P9  
actuarial investigation 精算调查 6V@?/B  
actuarial principle 精算原则 xp<p(y8e1d  
actuarial report 精算师报告 C-
6m[W8S  
Actuarial Society of Hong Kong 香港精算学会 t<QSp6n""  
actuarial valuation 精算师估值 #(KE9h%  
actuary 精算师 ek3,ss3  
ad referendum agreement 暂定协议；有待覆核的协定 >
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ad valorem duty 从价税；按值征税 ]fgYO+  
ad valorem duty system 从价税制 -w#Hy>E  
ad valorem fee 从价费 vx&jI$t8  
ad valorem tariff 从价关税 7,![oY[  
additional allowance 额外免税额 e}Xmb$  
additional amount for unexpired risk 未过期风险的额外款额 31@m36? X  
additional assessable profit 补加应评税利润 hi(uL>\  
additional assessment 补加评税 ,\cO>y@  
additional commitment 额外承担 )Ap0" ?q  
additional commitment vote 额外承担拨款 nB+ e2e&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'K0=FPB/@  
additional dependent parent allowance 供养父母额外免税额 c6 tB9b  
additional provision 额外拨款 x\m?*5p  
additional stamp duty 附加印花税 yA# -}Y|]b  
additional tax 补加税罚款；补加税款 Mkc|uiT   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9?xc3F2EBD  
adjudged bankrupt 被裁定破产 cA8"Ft{P)  
adjudicated bankrupt 裁定破产人 Q|`sYm'.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $sX X6K),  
adjudication of bankruptcy 裁定破产；宣告破产 WKwU:im  
adjudication of insolvency 裁定无力偿还债务 &InMI#0mV  
adjusted actual 经调整的实数；调整后的实数 IT~pp_6g  
adjusted current assets 经调整的流动资产；调整后的流动资产 pd1V8PZSG  
adjusted figure 经调整的数字；调整后的数额 EN!Q]O|  
adjusted liabilities 经调整的负债；调整后的负债 !ufSO9eDx"  
adjusted loss 经调整的亏损；调整后的亏损 ;.g
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adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 2]f"(X4jp  
adjusted profit 经调整的利润；调整后的利润 ,n&e,I  
adjusted surplus 经调整的盈余额；调整后的盈余额 a#qC.,$A  
adjusted value 经调整的价值；调整后的价值 Ef2#}%>  
adjustment 调整；修订；理算〔保险〕 xNaDzu"  
adjustment centre 调剂中心 *7yu&a8  
adjustment lag 调整过程的时间差距；调整时差   h'_@  
adjustment mechanism 调整机制 a &89K  
adjustment of loss 亏损调整 XtV=Gr8"  
adjustment process 调整过程；调整程序 w 
u  
adjustment range 调整幅度 F/qx2E$*wo  
administered exchange rate 受管制汇率 u9 yXHf