[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: rFR2c?j8  
/yj-^u\R  
A share Ａ股；甲类股份 $;t#pN/`  
abatement of tax 减税；减扣免税额 DwC8?s*2H  
ABN AMRO Bank N.V. 荷兰银行 i*%2 e)  
above-the-line expenditure 线上项目支出；经常预算支出 "6 %vVi6  
above-the-line receipt 线上项目收入；经常预算收入 o'nrLI(t  
ABSA Asia Limited 南非联合亚洲有限公司 Y4dTv<=K@i  
absolute change 绝对数值变更 P1mPC  
absolute expenditure 实际开支 r&-Ir3[  
absolute guideline figure 绝对准则数字 1MzOHE
 
absolute interest 绝对权益 @OPyT  
absolute order of discharge 绝对破产解除令 ~+Da`Wp  
absolute profit margin 绝对利润幅度 #%g~fh  
absolute value 实值；绝对值 MF^I] 7_  
absolutely vested interest 绝对既得权益 :cK;|{f  
absorbed cost 已吸收成本；已分摊成本 ^#L? HIM  
absorption 吸收；分摊；合并 t#h<'?\E  
absorption rate 吸收率；摊配率；分摊率 :}18G}B  
ACB Finance Limited 亚洲商业财务有限公司 0yxMIX  
acceptable form of reciprocity 合理的互惠条件 $0K%H  
acceptable rate 适当利率；适当汇率 D;Jb'Be  
acceptance agreement 承兑协议 WtTwY8HC  
acceptance for honour 参加承兑 #/9(^6f:  
acceptor 承兑人；接受人；受票人 _"`U.!3*  
acceptor for honour 参加承兑人 GcPhT  
accident insurance 意外保险 tEl4 !vA  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?$^qcpJCp  
accident insurance scheme 意外保险计划 jq&$YmWp  
accident year basis 意外年度基准 ~f2zMTI|  
accommodation 通融；贷款 "@I"0OA  
accommodation bill 通融票据；空头票据 Lay+)S.ta[  
accommodation party 汇票代发人 8_tMiIE-pS  
account balance 帐户余额；帐户结余 HSOdqjR*  
account book 帐簿 2;`"B|-T  
account collected in advance 预收款项 Z qg(\  
account current book 往来帐簿 $|YIr7?R  
account of after-acquired property 事后取得的财产报告 0Fh*8a}?b  
account of defaulter 拖欠帐目 otO6<%/m  
account payable 应付帐款 =7mR#3yt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 41TB  
account receivable 应收帐款 :*!u\lV\  
account receivable report 应收帐款报表 )Cz^Xp)#  
account statement 结单；帐单；会计财务报表 ^ "%SHs  
account title 帐户名称；会计科目 Zh.fv-Ecp  
accountant's report 会计师报告 ^q,KRut  
Accountant's Report Rules 会计师报告规则 }x1mpPND  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `8TM<az-L  
Accounting Arrangements 《会计安排》 [hS?d.D   
accounting basis 会计基础 [#td  
accounting by Official Receiver 破产管理署署长呈交的帐目 0\jOg  
Accounting Circular 《会计通告》 ^F~e?^s  
accounting class 会计类别 [lA[wCw  
accounting date 记帐日期；会计结算日期 6mBX{-Z[  
accounting for money 款项核算 v}]x>f  
Accounting Officer 会计主任 mor
I'6N  
accounting period 会计报告期；会计期 d/(=q  
accounting policy 会计政策；会计方针 q9oF8&O,  
accounting practice 会计惯例 Y(SgfWeK@1  
accounting principle 会计准则 ~]/X,Cf  
accounting record 会计记录 GD'C^\EaZ  
accounting report 会计报告 g}3c r.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Rhx7eU#&  
Accounting Society of China 中国会计学会 9,'5~+7  
accounting statement 会计报表 ?4Z0)%6  
accounting system 会计制度；会计系统 [  JVI@1T  
accounting transaction 会计事项；帐务交易 2ezuP F  
accounting treatment 会计处理 4W.;p"S2  
accounting year 会计年度 fwAN9zs  
accretion 增值；添加 >UJ&noUD#:  
accrual 应计项目；应累算数目 #Y}Hh7.<  
accrual basis 应计制；权责发生制 [NvEXTd  
accrual basis accounting 应计制会计；权责发生制会计 VJCh5t*  
accrue 应累算；应计 0mj=\j  
accrued benefit 应累算利益 "\BP+AF  
accrued charges 应计费用 @\!wW-:A  
accrued cumulative preference share dividend 应累算的累积优先股股息 0 \LkJ*i  
accrued expenses 应累算费用 Bw*z4qb{yH  
accrued interest payable 应付利息；应计未付利息 n/@/yJ<EFi  
accrued interest receivable 应收利息；应计未收利息 B;;D(NH  
accrued right 累算权益 L238 l  
accruing profit 应累算的利润 :/vB,JC  
accumulated fiscal reserve 累积财政储备 d0 V>;Q  
accumulated profit 累积利润；滚存溢利 |k/;
.  
accumulated reserve 累积储备 TKLy38  
accumulation of surplus income 累积收益盈余 #4//2N  
acquired assets 既得资产 R~w(]  
acquisition 收购；购置；取得 k #*|-?  
acquisition cost 购置成本 BQS9q'u_  
acquisition expenses 购置费用 }h_Op7.5D  
acquisition of 100% interest 收购全部股权 d<7J)zUm3  
acquisition of control 取得控制权 HB`pK'gz  
acquisition of fixed assets 购置固定资产 ;wQWt_OtuJ  
acquisition of shell “买壳” EJWMr`zdn  
acquisition price 收购价 FYcMvY  
act of God 天灾 GPR`=]n& &  
acting partner 执事合伙人 Xp} vJl   
active market 买卖活跃的市场；交投畅旺的市场；旺市 Rc6 )v  
active partner 积极参与的合伙人 3Gp4%UT&  
active trading 交投活跃 ]Hd0 Y%  
actual circulation 实际流通 ){YPP!8cI  
actual cost 实际成本 X^|oY]D  
actual expenditure 实际开支；实际支出 K%=n \Y  
actual income 实际入息；实际收入；实际收益 Jl]]nOBQ/  
actual market 现货市场 : l>Ue&  
actual price 现货价；实际价格 uAvs  
actual profit 实际利润 =|U2 }U;  
actual quotation 实盘；实际价位；实际报价 uCu,'F,6Y  
actual year basis 按实际年度计算 ==XP}w)m  
actuals 实货 )%y~{j+M  
actuarial investigation 精算调查 @eTsS%f2  
actuarial principle 精算原则 MW`a>'0t?  
actuarial report 精算师报告 %UQ?k:aWp|  
Actuarial Society of Hong Kong 香港精算学会 @6j*XF  
actuarial valuation 精算师估值 /2@%:b)  
actuary 精算师 Q?a"uei[  
ad referendum agreement 暂定协议；有待覆核的协定 #Y5I_:k  
ad valorem duty 从价税；按值征税 4{vd6T}V!  
ad valorem duty system 从价税制 ,K9UT#h  
ad valorem fee 从价费 9wq%Fnt  
ad valorem tariff 从价关税 bg HaheU  
additional allowance 额外免税额 <Y#R]gf1  
additional amount for unexpired risk 未过期风险的额外款额 xapkhIW2\  
additional assessable profit 补加应评税利润 @zJI0_Bp  
additional assessment 补加评税 -YuvEm#f  
additional commitment 额外承担 -ufmpq.  
additional commitment vote 额外承担拨款 _"sRL}-Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JA{YdB;il  
additional dependent parent allowance 供养父母额外免税额 uf;q/Wr  
additional provision 额外拨款 sd[QtK^  
additional stamp duty 附加印花税 Pj.~|5gnf  
additional tax 补加税罚款；补加税款 oX}n"5o:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 13QC
M0#  
adjudged bankrupt 被裁定破产 vfv5ex(  
adjudicated bankrupt 裁定破产人 WD\{Sdx:r  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q jBCkx]g  
adjudication of bankruptcy 裁定破产；宣告破产 ltrSTH,kL  
adjudication of insolvency 裁定无力偿还债务 [*vN`AfE  
adjusted actual 经调整的实数；调整后的实数 m@,>d_|-K-  
adjusted current assets 经调整的流动资产；调整后的流动资产 tbPPI)lu  
adjusted figure 经调整的数字；调整后的数额 MzG ryM-  
adjusted liabilities 经调整的负债；调整后的负债 {6n \532@  
adjusted loss 经调整的亏损；调整后的亏损 V1:3  
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 qE{cCS  
adjusted profit 经调整的利润；调整后的利润 2Y4&Sba^Y  
adjusted surplus 经调整的盈余额；调整后的盈余额 <!N;(nZ9}O  
adjusted value 经调整的价值；调整后的价值 _B1uE2j9  
adjustment 调整；修订；理算〔保险〕 @ RI^wZ-;  
adjustment centre 调剂中心 GiZ'IDV  
adjustment lag 调整过程的时间差距；调整时差 /K!,^Xn
 
adjustment mechanism 调整机制 rl^LSz  
adjustment of loss 亏损调整 yy
} 0_  
adjustment process 调整过程；调整程序 U959=e  
adjustment range 调整幅度 "?{yVu~9  
administered exchange rate 受管制汇率 -(uBTO s