[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: |yyO q  
d\MLOXnLq;  
A share Ａ股；甲类股份 k$5 s{q  
abatement of tax 减税；减扣免税额 K/m3  
ABN AMRO Bank N.V. 荷兰银行 /-zXM;h  
above-the-line expenditure 线上项目支出；经常预算支出 f-6vLX\Vu  
above-the-line receipt 线上项目收入；经常预算收入 rWys'uc  
ABSA Asia Limited 南非联合亚洲有限公司 OJT1d-5p  
absolute change 绝对数值变更 7*j ( *  
absolute expenditure 实际开支 K]/4qH$:  
absolute guideline figure 绝对准则数字 W)' *m-I  
absolute interest 绝对权益 7e7 M@8+4  
absolute order of discharge 绝对破产解除令 tMj;s^P1  
absolute profit margin 绝对利润幅度 4v p  
absolute value 实值；绝对值 kK8itO  
absolutely vested interest 绝对既得权益 NC&DFJo  
absorbed cost 已吸收成本；已分摊成本 &<zd.~N"  
absorption 吸收；分摊；合并 AE: Z+rM*  
absorption rate 吸收率；摊配率；分摊率 0!
[ +Q4"  
ACB Finance Limited 亚洲商业财务有限公司 *"9>< lJ-!  
acceptable form of reciprocity 合理的互惠条件 fA'qd.{f^
 
acceptable rate 适当利率；适当汇率 AV 8n(  
acceptance agreement 承兑协议 f>BWG`  
acceptance for honour 参加承兑 8x`.26p  
acceptor 承兑人；接受人；受票人 Bwr3jV?S  
acceptor for honour 参加承兑人 y(R? ,wa=]  
accident insurance 意外保险 Li*eGlId  
Accident Insurance Association of Hong Kong 香港意外保险公会 (R`B'OtGg  
accident insurance scheme 意外保险计划 "5cM54Z0  
accident year basis 意外年度基准 R.7:3h  
accommodation 通融；贷款 (F7(^.MG  
accommodation bill 通融票据；空头票据 !+u"3;%h  
accommodation party 汇票代发人 B?VhIP e  
account balance 帐户余额；帐户结余 p=/m  
account book 帐簿 A+@ &"  
account collected in advance 预收款项 s {^yj  
account current book 往来帐簿 {M,,npl  
account of after-acquired property 事后取得的财产报告 hdTzCfeZ5@  
account of defaulter 拖欠帐目 t|t#vcB  
account payable 应付帐款 .^J2.>.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?UM*Xah  
account receivable 应收帐款 ^ 9!
!;)  
account receivable report 应收帐款报表 04r$>#E  
account statement 结单；帐单；会计财务报表 ?` SUQm  
account title 帐户名称；会计科目 Ym;*Y !~[  
accountant's report 会计师报告 P%K4[c W~  
Accountant's Report Rules 会计师报告规则 w+1Gs ;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q7u'_R,;  
Accounting Arrangements 《会计安排》 ;#w3{ NB  
accounting basis 会计基础 h6dPO"  
accounting by Official Receiver 破产管理署署长呈交的帐目 Vh>Z,()>>@  
Accounting Circular 《会计通告》 bLt.O(T}  
accounting class 会计类别 mf'V)  
accounting date 记帐日期；会计结算日期 NnVnUgx  
accounting for money 款项核算 6(PM'@i  
Accounting Officer 会计主任 q -8t'7  
accounting period 会计报告期；会计期 &/,|+U[  
accounting policy 会计政策；会计方针 r'gOVi4t1*  
accounting practice 会计惯例 Z|}G6]h  
accounting principle 会计准则 C]Q8:6b  
accounting record 会计记录 6'xsG?{JY  
accounting report 会计报告 ftH:r_"O#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vv26I  
Accounting Society of China 中国会计学会 iiK]l   
accounting statement 会计报表 J90v!p-  
accounting system 会计制度；会计系统 h=-"SW  
accounting transaction 会计事项；帐务交易 uslQ*7S[^  
accounting treatment 会计处理 4tY ss  
accounting year 会计年度 V59(Z  
accretion 增值；添加 nS>8bub30  
accrual 应计项目；应累算数目 F-6c_!  
accrual basis 应计制；权责发生制 JU&+c6>  
accrual basis accounting 应计制会计；权责发生制会计 # W"=ry3{  
accrue 应累算；应计 nB .
G  
accrued benefit 应累算利益 p,"g+ MwP  
accrued charges 应计费用 $ImrOf^qt  
accrued cumulative preference share dividend 应累算的累积优先股股息 _UuC,Pl3  
accrued expenses 应累算费用 V^;jJ']  
accrued interest payable 应付利息；应计未付利息 w6j/ Dq!  
accrued interest receivable 应收利息；应计未收利息 Dd`Mv$*d8  
accrued right 累算权益 7 [0L9\xm  
accruing profit 应累算的利润 %.Q !oYehj  
accumulated fiscal reserve 累积财政储备 U(x]O/m  
accumulated profit 累积利润；滚存溢利 + nF'a(  
accumulated reserve 累积储备 $tl\UH7%2  
accumulation of surplus income 累积收益盈余 <tioJG{OT  
acquired assets 既得资产 z?35=%~w   
acquisition 收购；购置；取得 d^`?ed\1  
acquisition cost 购置成本 5eWwgA  
acquisition expenses 购置费用
<F04GO\  
acquisition of 100% interest 收购全部股权 K$d$m <  
acquisition of control 取得控制权 J`2"KzR0w"  
acquisition of fixed assets 购置固定资产 'F3)9&M  
acquisition of shell “买壳” 6^DR0sO  
acquisition price 收购价 j)q\9#sI/(  
act of God 天灾 f7}*X|_Y  
acting partner 执事合伙人 M9f35 :  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0bo/XUpi  
active partner 积极参与的合伙人 33}oO,}t,  
active trading 交投活跃 C`q@X(_  
actual circulation 实际流通 ^b %0B  
actual cost 实际成本 7x<i :x3  
actual expenditure 实际开支；实际支出 71l%MH  
actual income 实际入息；实际收入；实际收益 +]Y,
q w  
actual market 现货市场 $kQ~d8 O  
actual price 现货价；实际价格
)rixMl &[  
actual profit 实际利润 .aflsUD  
actual quotation 实盘；实际价位；实际报价 :<|<|qJWo  
actual year basis 按实际年度计算 *oybD=%4  
actuals 实货 //aF5:Y#  
actuarial investigation 精算调查 SCTA=l.  
actuarial principle 精算原则 +$Rt+S BD  
actuarial report 精算师报告 n ?c]M  
Actuarial Society of Hong Kong 香港精算学会 AQ='|%  
actuarial valuation 精算师估值 (IPY
^>h  
actuary 精算师 y a_<^O 9  
ad referendum agreement 暂定协议；有待覆核的协定 GQ-Rtn4v  
ad valorem duty 从价税；按值征税 L{c q, jk  
ad valorem duty system 从价税制 jQ)T67  
ad valorem fee 从价费 +}a ]GTBgA  
ad valorem tariff 从价关税 Y3=_ec3w  
additional allowance 额外免税额 JwXT%op9RP  
additional amount for unexpired risk 未过期风险的额外款额 iya"ky~H  
additional assessable profit 补加应评税利润 s8h-,@ p  
additional assessment 补加评税 *Aa?yg:=  
additional commitment 额外承担 b3VS\[p  
additional commitment vote 额外承担拨款 |ely|U. Tf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w[ ~#av9  
additional dependent parent allowance 供养父母额外免税额 Rx+p
.  
additional provision 额外拨款 tzh1s i  
additional stamp duty 附加印花税 >i
6yl5s  
additional tax 补加税罚款；补加税款 c?@T 1h4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &:7ZQ1  
adjudged bankrupt 被裁定破产 1u9LdkhnY  
adjudicated bankrupt 裁定破产人 'R:"5
d  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "V}[':fen  
adjudication of bankruptcy 裁定破产；宣告破产 71{p+3Z&  
adjudication of insolvency 裁定无力偿还债务 )sT> i  
adjusted actual 经调整的实数；调整后的实数 l(#)WWr +  
adjusted current assets 经调整的流动资产；调整后的流动资产 T|TO}_x  
adjusted figure 经调整的数字；调整后的数额 _x5 3g A  
adjusted liabilities 经调整的负债；调整后的负债 ]i)j3WDz]  
adjusted loss 经调整的亏损；调整后的亏损 =*LS%WI  
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 ,#kIr  
adjusted profit 经调整的利润；调整后的利润 Q0ON9gqqv  
adjusted surplus 经调整的盈余额；调整后的盈余额 X<*U.=r)  
adjusted value 经调整的价值；调整后的价值 _:VB}>  
adjustment 调整；修订；理算〔保险〕 'Un" rts  
adjustment centre 调剂中心 %p0xM  
adjustment lag 调整过程的时间差距；调整时差 h?azFA~  
adjustment mechanism 调整机制 qZA).12qS  
adjustment of loss 亏损调整 j+ LawW-  
adjustment process 调整过程；调整程序 Y(cGk#0  
adjustment range 调整幅度 Kp,M"Y  
administered exchange rate 受管制汇率 `9 b7>Nn<