[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: s01=C3  
0rxGb} b*  
A share Ａ股；甲类股份 ;9'] na  
abatement of tax 减税；减扣免税额
FT!Xr  
ABN AMRO Bank N.V. 荷兰银行 IUz`\B
O4  
above-the-line expenditure 线上项目支出；经常预算支出 .9vt<<Kwh  
above-the-line receipt 线上项目收入；经常预算收入 ijKQ`}JA  
ABSA Asia Limited 南非联合亚洲有限公司 (,b\"Q  
absolute change 绝对数值变更 xXSfYW  
absolute expenditure 实际开支 @TJ  
absolute guideline figure 绝对准则数字 ~cV";cD5  
absolute interest 绝对权益 ,h<xY>  
absolute order of discharge 绝对破产解除令 [}dPn61  
absolute profit margin 绝对利润幅度 t+D= @"BZP  
absolute value 实值；绝对值 G+<id1  
absolutely vested interest 绝对既得权益 +'_ peT.8  
absorbed cost 已吸收成本；已分摊成本 1'|g
xYT  
absorption 吸收；分摊；合并 eOx8D|^W  
absorption rate 吸收率；摊配率；分摊率 H~bbkql  
ACB Finance Limited 亚洲商业财务有限公司 V=8npz   
acceptable form of reciprocity 合理的互惠条件 wLNkXC  
acceptable rate 适当利率；适当汇率 #Y'ewu;qJ  
acceptance agreement 承兑协议 ,.0B 0Y-X  
acceptance for honour 参加承兑 I]BhkJ  
acceptor 承兑人；接受人；受票人 >ByqM{?  
acceptor for honour 参加承兑人 <r m)c.  
accident insurance 意外保险 W)8Pq9Hnv  
Accident Insurance Association of Hong Kong 香港意外保险公会 Rln\  
accident insurance scheme 意外保险计划 AuZISb %6  
accident year basis 意外年度基准 fNBI!=  
accommodation 通融；贷款 Q7\j:.  
accommodation bill 通融票据；空头票据 <k{_YRB  
accommodation party 汇票代发人 PsOq-  
account balance 帐户余额；帐户结余 `26.+>Z7  
account book 帐簿 "Y@q?ey[1  
account collected in advance 预收款项 %,e,KcP'  
account current book 往来帐簿 p{+F{e  
account of after-acquired property 事后取得的财产报告 U2CC#,b!(  
account of defaulter 拖欠帐目 `U&'71B^  
account payable 应付帐款 4*HBCzr7[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 + WT?p]  
account receivable 应收帐款 `G%h=rr^c  
account receivable report 应收帐款报表 P"o|kRO  
account statement 结单；帐单；会计财务报表 -)xl?IB%  
account title 帐户名称；会计科目 *Ea)b-  
accountant's report 会计师报告 P)LOAe1'  
Accountant's Report Rules 会计师报告规则 VF g(:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 QL*RzFAD3  
Accounting Arrangements 《会计安排》 , K:d/  
accounting basis 会计基础 ~(B%E'  
accounting by Official Receiver 破产管理署署长呈交的帐目 {ft |*  
Accounting Circular 《会计通告》 r! [Qpb-:  
accounting class 会计类别 ;#mm_*L%@  
accounting date 记帐日期；会计结算日期 ]c bXI  
accounting for money 款项核算 d
I>cPqQ  
Accounting Officer 会计主任 .1z=VLKF'  
accounting period 会计报告期；会计期 5.D0 1?k  
accounting policy 会计政策；会计方针 YMVi7D~;Q$  
accounting practice 会计惯例 |*M07Hc x  
accounting principle 会计准则 &3 Ki  
accounting record 会计记录 W8r"dK  
accounting report 会计报告 VTY #{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v=Q!i oE7  
Accounting Society of China 中国会计学会
T#i~/  
accounting statement 会计报表 L-9;"]d~|  
accounting system 会计制度；会计系统 8kvA^r`  
accounting transaction 会计事项；帐务交易 b"nkF\P@Fj  
accounting treatment 会计处理 C](djkA$  
accounting year 会计年度 reM~q-M~o@  
accretion 增值；添加  g_Rp}6g  
accrual 应计项目；应累算数目 0d1!Q!PH3  
accrual basis 应计制；权责发生制 1_l)$"  
accrual basis accounting 应计制会计；权责发生制会计 u:tcL-;U  
accrue 应累算；应计 :qzhkKu  
accrued benefit 应累算利益 9c[b
hGD?  
accrued charges 应计费用 Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ro4!y:2|  
accrued expenses 应累算费用 V<?0(esgR  
accrued interest payable 应付利息；应计未付利息 J^S!GG'gb  
accrued interest receivable 应收利息；应计未收利息 U"oHPK3"TA  
accrued right 累算权益 |_QpB?b  
accruing profit 应累算的利润 rY8(` a  
accumulated fiscal reserve 累积财政储备 /I{K_G@  
accumulated profit 累积利润；滚存溢利 ovdaK"q2  
accumulated reserve 累积储备 2#
#mVEo.(  
accumulation of surplus income 累积收益盈余 BOP7@D  
acquired assets 既得资产 06Q9X!xD  
acquisition 收购；购置；取得 RGkV%u^  
acquisition cost 购置成本 d|)ARRW  
acquisition expenses 购置费用 X*w;6 V  
acquisition of 100% interest 收购全部股权 )>U"WZ'<  
acquisition of control 取得控制权 {47Uu%XT  
acquisition of fixed assets 购置固定资产 :$gs7<z{rm  
acquisition of shell “买壳” wXZ9@(^  
acquisition price 收购价 S)W?W}*R\  
act of God 天灾 _8-T?j**   
acting partner 执事合伙人 hwQ|'^(@O  
active market 买卖活跃的市场；交投畅旺的市场；旺市 i_QiE2d  
active partner 积极参与的合伙人 O*!f%}  
active trading 交投活跃 hJ8%r_  
actual circulation 实际流通 k\9kOZW  
actual cost 实际成本 hh5h \ZI%  
actual expenditure 实际开支；实际支出 T 1_B0H2  
actual income 实际入息；实际收入；实际收益 _HjB'XNr(  
actual market 现货市场 !%DE(E*'(  
actual price 现货价；实际价格 !&3"($-U3G  
actual profit 实际利润 ^)a:DKL  
actual quotation 实盘；实际价位；实际报价 ;b. m X  
actual year basis 按实际年度计算 &4#%xg
 
actuals 实货 +nim47  
actuarial investigation 精算调查 lj:.}+]r  
actuarial principle 精算原则 dw!Xt@,[g{  
actuarial report 精算师报告 EwgNd Gcj  
Actuarial Society of Hong Kong 香港精算学会 eibkG  
actuarial valuation 精算师估值 bv7xh* /  
actuary 精算师 rdtzz#7  
ad referendum agreement 暂定协议；有待覆核的协定 %s
9*?6  
ad valorem duty 从价税；按值征税 13)6p|6x  
ad valorem duty system 从价税制 ]YfG`0e
K<  
ad valorem fee 从价费 A$n.'*gK  
ad valorem tariff 从价关税 p@O,-&/D  
additional allowance 额外免税额 !'IZr{Y>  
additional amount for unexpired risk 未过期风险的额外款额 !0UfX{.  
additional assessable profit 补加应评税利润 qm'@o -[  
additional assessment 补加评税 B1s&2{L6K  
additional commitment 额外承担
.j"heYF)  
additional commitment vote 额外承担拨款 ~l.C
-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p!)tA  
additional dependent parent allowance 供养父母额外免税额 +2}Ar<el P  
additional provision 额外拨款 6c27X/'Z  
additional stamp duty 附加印花税 ?iEn~9WCS  
additional tax 补加税罚款；补加税款 vpOGyvI  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 dM19;R@4  
adjudged bankrupt 被裁定破产 ygX!'evY  
adjudicated bankrupt 裁定破产人 p_e  x  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 w(X
}  
adjudication of bankruptcy 裁定破产；宣告破产 6 b?K-)kL  
adjudication of insolvency 裁定无力偿还债务 T+rym8.p  
adjusted actual 经调整的实数；调整后的实数 <:N$ $n  
adjusted current assets 经调整的流动资产；调整后的流动资产 Dq9f Fe  
adjusted figure 经调整的数字；调整后的数额 k6Vs#K7a  
adjusted liabilities 经调整的负债；调整后的负债 w^n&S=E E~  
adjusted loss 经调整的亏损；调整后的亏损 -*Qg^1]i+  
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 'O9Yu{M  
adjusted profit 经调整的利润；调整后的利润 4ji'6JHPg  
adjusted surplus 经调整的盈余额；调整后的盈余额 G&MO(r}B  
adjusted value 经调整的价值；调整后的价值 ,I+O;B:0  
adjustment 调整；修订；理算〔保险〕 )te_ <W  
adjustment centre 调剂中心 30(e6T;  
adjustment lag 调整过程的时间差距；调整时差 7lJ8<EP9 u  
adjustment mechanism 调整机制 {ehYE^%N  
adjustment of loss 亏损调整 7~ZG"^k  
adjustment process 调整过程；调整程序 0"
+QWh  
adjustment range 调整幅度 1D L+=-  
administered exchange rate 受管制汇率 K;s`