[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: (Gc`3jJ  
kTc5KHJ7  
A share Ａ股；甲类股份 s FYJQ90it  
abatement of tax 减税；减扣免税额 <SdJM1%Qo  
ABN AMRO Bank N.V. 荷兰银行 M;V#G m  
above-the-line expenditure 线上项目支出；经常预算支出 $'{`i5XB  
above-the-line receipt 线上项目收入；经常预算收入 %&+R":Bw  
ABSA Asia Limited 南非联合亚洲有限公司 1";e'?^x  
absolute change 绝对数值变更 6-14Htsk6  
absolute expenditure 实际开支 E/$@ud|l"  
absolute guideline figure 绝对准则数字 ^i)Q CDU7  
absolute interest 绝对权益 ]{+M>i[  
absolute order of discharge 绝对破产解除令 x~Ly$A2p  
absolute profit margin 绝对利润幅度 /M*\t.[ 46  
absolute value 实值；绝对值 `+BaDns  
absolutely vested interest 绝对既得权益 UH&1c8y}  
absorbed cost 已吸收成本；已分摊成本
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absorption 吸收；分摊；合并 x][9ptrh  
absorption rate 吸收率；摊配率；分摊率 c&?a,fpb  
ACB Finance Limited 亚洲商业财务有限公司 He-Ja  
acceptable form of reciprocity 合理的互惠条件 ';|>`<  
acceptable rate 适当利率；适当汇率 Yk@s"qm3  
acceptance agreement 承兑协议 p2DNbY\]  
acceptance for honour 参加承兑 ?WtG|w  
acceptor 承兑人；接受人；受票人 qs1.@l("  
acceptor for honour 参加承兑人 m
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accident insurance 意外保险 c$<O0dI  
Accident Insurance Association of Hong Kong 香港意外保险公会 $0S#d@v}  
accident insurance scheme 意外保险计划 "q>I?UcZ  
accident year basis 意外年度基准 EJ;0ypbG  
accommodation 通融；贷款 CSqb)\8Oi*  
accommodation bill 通融票据；空头票据 ~7 L )n  
accommodation party 汇票代发人 dzE Q$u/I  
account balance 帐户余额；帐户结余 E(3+o\w  
account book 帐簿 \R>5F\ 0  
account collected in advance 预收款项 o7a6 )2JK  
account current book 往来帐簿 p2c=;5|/Q  
account of after-acquired property 事后取得的财产报告 ?"<r9S|[O  
account of defaulter 拖欠帐目 y_4krY|Zx  
account payable 应付帐款 Nw>T$RzS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2DCcGKa"  
account receivable 应收帐款 :;*#Qh3"  
account receivable report 应收帐款报表 B6'%J  
account statement 结单；帐单；会计财务报表 K9O,7h:x  
account title 帐户名称；会计科目 BOiz ~h6  
accountant's report 会计师报告 t6g)3F7T  
Accountant's Report Rules 会计师报告规则 %v+fN?%x,d  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KgTGxCH  
Accounting Arrangements 《会计安排》 *[1u[H9Cv  
accounting basis 会计基础 6n6VEwYj  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~UJu @M  
Accounting Circular 《会计通告》 1s}NQ3  
accounting class 会计类别 &Wz`>qYL*  
accounting date 记帐日期；会计结算日期 ['Y+z2k  
accounting for money 款项核算 Rp`_Grcd  
Accounting Officer 会计主任 yK%GsCJd:  
accounting period 会计报告期；会计期 4>"cc@8&~  
accounting policy 会计政策；会计方针 @U /3iDB\  
accounting practice 会计惯例 e=n{f*KG`  
accounting principle 会计准则 Y:"v=EhB  
accounting record 会计记录 ~Riu*<  
accounting report 会计报告 K)Xs L  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X!#i@V  
Accounting Society of China 中国会计学会 _[{:!?-?  
accounting statement 会计报表 x#j\"$dla  
accounting system 会计制度；会计系统 ,8xP8T~Kmv  
accounting transaction 会计事项；帐务交易 q~Q)'*m  
accounting treatment 会计处理 h\u0{!@}  
accounting year 会计年度 _D2bGZN  
accretion 增值；添加 6mF{ImbRbS  
accrual 应计项目；应累算数目 Id.Z[owC`Y  
accrual basis 应计制；权责发生制 C >:/(O  
accrual basis accounting 应计制会计；权责发生制会计 lA.;ZD!  
accrue 应累算；应计 :Hf0Qx6  
accrued benefit 应累算利益 io9xI3{  
accrued charges 应计费用 s*)41\V0  
accrued cumulative preference share dividend 应累算的累积优先股股息 -#S)}NEn  
accrued expenses 应累算费用 Vh#Mp!  
accrued interest payable 应付利息；应计未付利息 /\-2l+y>J  
accrued interest receivable 应收利息；应计未收利息 o1#:j?sN  
accrued right 累算权益 E &];>3C  
accruing profit 应累算的利润 `z?KL(rI  
accumulated fiscal reserve 累积财政储备 Tn@UX(^,  
accumulated profit 累积利润；滚存溢利 g P%|:"  
accumulated reserve 累积储备 |,1bkJt  
accumulation of surplus income 累积收益盈余 aucZJjH  
acquired assets 既得资产 'Wf?elB+  
acquisition 收购；购置；取得 [j=,g-EOA  
acquisition cost 购置成本 ?}=-eJ(7e  
acquisition expenses 购置费用 PHRGhKJW})  
acquisition of 100% interest 收购全部股权 c>R`jb@$N  
acquisition of control 取得控制权 4#@W;'  
acquisition of fixed assets 购置固定资产 62MRI  
acquisition of shell “买壳” C?[a3rNH(  
acquisition price 收购价 CrNwALx  
act of God 天灾 t":W.q
<  
acting partner 执事合伙人 43J\8WBn@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J+}+"h~.  
active partner 积极参与的合伙人 w*<Y$hnBzF  
active trading 交投活跃 M q^|M~  
actual circulation 实际流通 m1hW<  
actual cost 实际成本 R,x>$n  
actual expenditure 实际开支；实际支出 b(}Gm@#  
actual income 实际入息；实际收入；实际收益 9@#h}E1$  
actual market 现货市场 c?!YFm  
actual price 现货价；实际价格 a E7u5PM  
actual profit 实际利润 IP30y>\  
actual quotation 实盘；实际价位；实际报价 2ec$xms  
actual year basis 按实际年度计算 yHWi[7$  
actuals 实货 _e?q4>B)c  
actuarial investigation 精算调查 @%EE0)IA  
actuarial principle 精算原则 @,x_i8  
actuarial report 精算师报告 Ka]J^w;a  
Actuarial Society of Hong Kong 香港精算学会 9^ >M>f"  
actuarial valuation 精算师估值 ]g;^w?9h  
actuary 精算师 p~Hvl3SxR  
ad referendum agreement 暂定协议；有待覆核的协定 > $w^%I  
ad valorem duty 从价税；按值征税 {J,6iP{>ZN  
ad valorem duty system 从价税制 -,~;qSs  
ad valorem fee 从价费 eeW' [  
ad valorem tariff 从价关税 gEr4zae  
additional allowance 额外免税额 \!+-4,CbZY  
additional amount for unexpired risk 未过期风险的额外款额 .7 (DxN  
additional assessable profit 补加应评税利润 XJx,9trH  
additional assessment 补加评税 ~lzdbX  
additional commitment 额外承担 4GG1E. z}  
additional commitment vote 额外承担拨款 ^Yj"RM$;N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w=f0*$ue+w  
additional dependent parent allowance 供养父母额外免税额 o {=qC:b  
additional provision 额外拨款  20I4r  
additional stamp duty 附加印花税 <u/a`E?  
additional tax 补加税罚款；补加税款 G1kaF/`O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }Vvsh3  
adjudged bankrupt 被裁定破产 8
G0  
adjudicated bankrupt 裁定破产人 rQ9*J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jW-;4e*H=V  
adjudication of bankruptcy 裁定破产；宣告破产 SU?wFCGT%  
adjudication of insolvency 裁定无力偿还债务 X^zYQ6t  
adjusted actual 经调整的实数；调整后的实数 aB6Ye/Io  
adjusted current assets 经调整的流动资产；调整后的流动资产 `IEq@Wr#$!  
adjusted figure 经调整的数字；调整后的数额 j~M#Ss-H8  
adjusted liabilities 经调整的负债；调整后的负债 Gs[Vu@*  
adjusted loss 经调整的亏损；调整后的亏损 :{[<g](  
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 hVMYB_<~  
adjusted profit 经调整的利润；调整后的利润 CN$I:o04C  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?n!lUr$:y  
adjusted value 经调整的价值；调整后的价值 rm OQ{2}  
adjustment 调整；修订；理算〔保险〕 :3JCvrq  
adjustment centre 调剂中心 Ci;h  
adjustment lag 调整过程的时间差距；调整时差 Rn HQq'J|\  
adjustment mechanism 调整机制 bfFmTI$,  
adjustment of loss 亏损调整 sz'p3  
adjustment process 调整过程；调整程序 b.QpHrnhtK  
adjustment range 调整幅度 m"n.Dz/S  
administered exchange rate 受管制汇率 zQ,f5x