[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: f)rq%N &  
BZ#(   
A share Ａ股；甲类股份 w/<L Ag  
abatement of tax 减税；减扣免税额 V-P#1Kkh  
ABN AMRO Bank N.V. 荷兰银行 P:S.~Jq  
above-the-line expenditure 线上项目支出；经常预算支出 @
s&71a  
above-the-line receipt 线上项目收入；经常预算收入 2|y"!JqE1  
ABSA Asia Limited 南非联合亚洲有限公司 _ye |Y  
absolute change 绝对数值变更 c]-<vkpV  
absolute expenditure 实际开支 mIvx1_[  
absolute guideline figure 绝对准则数字 8nqG<!,q  
absolute interest 绝对权益 UgRiIQMq.  
absolute order of discharge 绝对破产解除令 0o4XUW   
absolute profit margin 绝对利润幅度 !,uE]gwLw  
absolute value 实值；绝对值 2qN
t,;DQ  
absolutely vested interest 绝对既得权益 (x|T+c"bAX  
absorbed cost 已吸收成本；已分摊成本 `hm-.@f,9  
absorption 吸收；分摊；合并
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absorption rate 吸收率；摊配率；分摊率 E~T-=ocKE  
ACB Finance Limited 亚洲商业财务有限公司 Wi<m{.%\E  
acceptable form of reciprocity 合理的互惠条件 {?0lBfB"  
acceptable rate 适当利率；适当汇率 qZh/IW  
acceptance agreement 承兑协议 aK~8B_5k8  
acceptance for honour 参加承兑 ]A`n( "%  
acceptor 承兑人；接受人；受票人 @bLy,Xr&  
acceptor for honour 参加承兑人 S?LQ u  
accident insurance 意外保险 Po0A#Zl  
Accident Insurance Association of Hong Kong 香港意外保险公会 {WS;dX4  
accident insurance scheme 意外保险计划 ]0OR_'?,  
accident year basis 意外年度基准 :4w ?#  
accommodation 通融；贷款 U>SShpmZA  
accommodation bill 通融票据；空头票据 @4C
% +-  
accommodation party 汇票代发人 E=Bf1/c\  
account balance 帐户余额；帐户结余 *a^(vo   
account book 帐簿 #z%fx
 
account collected in advance 预收款项 MJ)RvNF  
account current book 往来帐簿 A\DC
W  
account of after-acquired property 事后取得的财产报告 1.hyCTnI  
account of defaulter 拖欠帐目 #%2rP'He  
account payable 应付帐款 {TROoX~H?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4"ZP 'I;  
account receivable 应收帐款 gVuFHHeUz  
account receivable report 应收帐款报表 Rv>-4@fMJ  
account statement 结单；帐单；会计财务报表 2tO,dx  
account title 帐户名称；会计科目 ?$pCsBDo  
accountant's report 会计师报告 3,w_".m`#  
Accountant's Report Rules 会计师报告规则 j;r- NCBnz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4_lrg|X1  
Accounting Arrangements 《会计安排》 r;2^#6/Z  
accounting basis 会计基础 >:!5*E5?  
accounting by Official Receiver 破产管理署署长呈交的帐目 M_f :A  
Accounting Circular 《会计通告》 .{^5X)  
accounting class 会计类别 re<{ >  
accounting date 记帐日期；会计结算日期 2,F.$X  
accounting for money 款项核算 Fo_sgv8O<  
Accounting Officer 会计主任  3?yg\  
accounting period 会计报告期；会计期 Om@;J%u/  
accounting policy 会计政策；会计方针 0+ '&`Q
!u  
accounting practice 会计惯例 !qg`/y9  
accounting principle 会计准则 vr l-$ii  
accounting record 会计记录 X?',n 1  
accounting report 会计报告 b|DdG/O  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JbbzV>  
Accounting Society of China 中国会计学会 "sCRdx]_  
accounting statement 会计报表 5qm`J,~k  
accounting system 会计制度；会计系统 ^ @5QP$.  
accounting transaction 会计事项；帐务交易 JQI: sj  
accounting treatment 会计处理 3"i-o$P  
accounting year 会计年度 N+xP26D8  
accretion 增值；添加 0d&6lqTo  
accrual 应计项目；应累算数目 "S]TP$O D  
accrual basis 应计制；权责发生制 Llo"MO*sr  
accrual basis accounting 应计制会计；权责发生制会计 F>l] 9!P|m  
accrue 应累算；应计 RqrdAkg  
accrued benefit 应累算利益 AT3Mlz~7#  
accrued charges 应计费用 _{KG 4+5\X  
accrued cumulative preference share dividend 应累算的累积优先股股息 SH$PwJU  
accrued expenses 应累算费用 LL! Dx%JZ  
accrued interest payable 应付利息；应计未付利息 j^JPZ{ej?  
accrued interest receivable 应收利息；应计未收利息 ~ 7s!VR  
accrued right 累算权益 <'*LRd$1  
accruing profit 应累算的利润 Sm|6 %3  
accumulated fiscal reserve 累积财政储备 ?`ZUR& 20  
accumulated profit 累积利润；滚存溢利 FZlWsp=  
accumulated reserve 累积储备 r19 pZAc  
accumulation of surplus income 累积收益盈余 M2Qr(K|  
acquired assets 既得资产 pnOAs&QAm  
acquisition 收购；购置；取得 eauF~md,  
acquisition cost 购置成本 bd
-L`={j  
acquisition expenses 购置费用 cwg"c4V  
acquisition of 100% interest 收购全部股权 K%oG,-wdg  
acquisition of control 取得控制权 L4HI0Mx  
acquisition of fixed assets 购置固定资产 bG#>uE J-  
acquisition of shell “买壳” lo+A%\1  
acquisition price 收购价 5]0<9a  
act of God 天灾 } Kgy  
acting partner 执事合伙人 +e``OeXog  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Nf\LN$ &8  
active partner 积极参与的合伙人 N6:`/f+A>T  
active trading 交投活跃 7.oM J  
actual circulation 实际流通 "to;\9lP  
actual cost 实际成本 4r}51 N\  
actual expenditure 实际开支；实际支出 (9a^$C
*  
actual income 实际入息；实际收入；实际收益 7[)E>XRE  
actual market 现货市场 1qA;/-Zr<o  
actual price 现货价；实际价格 xJe%f\UDu  
actual profit 实际利润 9' B `]/L  
actual quotation 实盘；实际价位；实际报价 @VEb{ w[H  
actual year basis 按实际年度计算 upmx $H>  
actuals 实货 mf r|:i  
actuarial investigation 精算调查 zb3tIRH  
actuarial principle 精算原则 75lA%| *X  
actuarial report 精算师报告 Z`i(qCAd(  
Actuarial Society of Hong Kong 香港精算学会 I?CZQ+}Hq  
actuarial valuation 精算师估值 $&c*'3  
actuary 精算师 ^2rN>k,?  
ad referendum agreement 暂定协议；有待覆核的协定 J&_n9$  
ad valorem duty 从价税；按值征税 Pq$n5fZC!  
ad valorem duty system 从价税制 F== p<lrs  
ad valorem fee 从价费 wCBplaojJ  
ad valorem tariff 从价关税 %|oym.-I6  
additional allowance 额外免税额 ?@x/ E&  
additional amount for unexpired risk 未过期风险的额外款额 ;uGv:$([g  
additional assessable profit 补加应评税利润 %cn<ych G  
additional assessment 补加评税 (ZlU^Gw#UB  
additional commitment 额外承担 sI2^Qp@O1  
additional commitment vote 额外承担拨款 KI.hy2?e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 omx=  
additional dependent parent allowance 供养父母额外免税额 .%-8 t{dt  
additional provision 额外拨款 tuX
|\X  
additional stamp duty 附加印花税 .xkM.g4{~  
additional tax 补加税罚款；补加税款 %BODkc Zh  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 DlJo^|5  
adjudged bankrupt 被裁定破产 :`sUt1Fw.  
adjudicated bankrupt 裁定破产人 uxz^/Gk  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]?4hyN  
adjudication of bankruptcy 裁定破产；宣告破产 (9)Q ' 'S  
adjudication of insolvency 裁定无力偿还债务 4+tEFxvX&  
adjusted actual 经调整的实数；调整后的实数 Lw,h+@0  
adjusted current assets 经调整的流动资产；调整后的流动资产 zt%Mx>V@  
adjusted figure 经调整的数字；调整后的数额 WIGi51yC.x  
adjusted liabilities 经调整的负债；调整后的负债 K
8O|?x]  
adjusted loss 经调整的亏损；调整后的亏损 E{(;@PzE  
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 yhJ@(tu.Gd  
adjusted profit 经调整的利润；调整后的利润 5)40/cBe  
adjusted surplus 经调整的盈余额；调整后的盈余额 \U_@S.  
adjusted value 经调整的价值；调整后的价值 '3;b@g,  
adjustment 调整；修订；理算〔保险〕 rm_Nn8p,  
adjustment centre 调剂中心 Hn:Crl y#  
adjustment lag 调整过程的时间差距；调整时差 <UCl@5g&  
adjustment mechanism 调整机制 wL[ M:  
adjustment of loss 亏损调整 mE[y SrV  
adjustment process 调整过程；调整程序 rC5O")I<  
adjustment range 调整幅度 EQ_aa@M7  
administered exchange rate 受管制汇率 khd4ue$