[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: \oP  
(;HO3Z".q$  
A share Ａ股；甲类股份 *;lb<uLv  
abatement of tax 减税；减扣免税额 A!$sOp  
ABN AMRO Bank N.V. 荷兰银行 gDX\ p>7  
above-the-line expenditure 线上项目支出；经常预算支出 7CX5pRNL  
above-the-line receipt 线上项目收入；经常预算收入 -}8r1jQH;  
ABSA Asia Limited 南非联合亚洲有限公司 -YipPo"a  
absolute change 绝对数值变更 M?['HoRo  
absolute expenditure 实际开支 x3jjtjf  
absolute guideline figure 绝对准则数字 ~BBh4t&  
absolute interest 绝对权益 E6-~  
absolute order of discharge 绝对破产解除令 kkj_k:Eah  
absolute profit margin 绝对利润幅度 bF
+d_t  
absolute value 实值；绝对值 'sk M$jr  
absolutely vested interest 绝对既得权益 T%YN(f  
absorbed cost 已吸收成本；已分摊成本 *r6v9  
absorption 吸收；分摊；合并 a3He-76  
absorption rate 吸收率；摊配率；分摊率 o+S?j*mv@  
ACB Finance Limited 亚洲商业财务有限公司 h{?f uoZj%  
acceptable form of reciprocity 合理的互惠条件 JNu+e#.Y  
acceptable rate 适当利率；适当汇率 Ka"1gbJ|  
acceptance agreement 承兑协议 +]Z*_?j9{  
acceptance for honour 参加承兑 *kJa$3*r  
acceptor 承兑人；接受人；受票人 B{V(g"dM  
acceptor for honour 参加承兑人 FGpV ]p  
accident insurance 意外保险 |%(qaPA1  
Accident Insurance Association of Hong Kong 香港意外保险公会 x\G<R; Q  
accident insurance scheme 意外保险计划 @DAaCF
8  
accident year basis 意外年度基准 `0R>r7f)H  
accommodation 通融；贷款 G/KTF2wl7  
accommodation bill 通融票据；空头票据 SMQC/t]HT  
accommodation party 汇票代发人 1flBA,6L  
account balance 帐户余额；帐户结余 ,awkL :  
account book 帐簿 >R\!Qk  
account collected in advance 预收款项 \@6V{y'Zo  
account current book 往来帐簿 C{V,=Fo^  
account of after-acquired property 事后取得的财产报告 o;pJjC]  
account of defaulter 拖欠帐目 VB4
ir\nF  
account payable 应付帐款 RggZ'.\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 os+]ct  
account receivable 应收帐款 RRGs:h@;  
account receivable report 应收帐款报表 .5#+)] l  
account statement 结单；帐单；会计财务报表 01+TVWKX  
account title 帐户名称；会计科目 " _TAo  
accountant's report 会计师报告 ^3Z~RK\}  
Accountant's Report Rules 会计师报告规则 lhF)$M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :IozWPs*  
Accounting Arrangements 《会计安排》 M7(]NQ\TQ  
accounting basis 会计基础 )fc+B
_  
accounting by Official Receiver 破产管理署署长呈交的帐目 u4[rA2Bf8E  
Accounting Circular 《会计通告》 3X1 U  
accounting class 会计类别 Ja%isIdh  
accounting date 记帐日期；会计结算日期 !\q'{x5C  
accounting for money 款项核算 =jRC4]M})  
Accounting Officer 会计主任 \Iz-<:gA'  
accounting period 会计报告期；会计期 08nA}+k  
accounting policy 会计政策；会计方针 (i]0IYMXy*  
accounting practice 会计惯例 XeAH.i<  
accounting principle 会计准则 d s}E|Q  
accounting record 会计记录 k_ijVfI9  
accounting report 会计报告 [iN\ R+:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qK&h$;~*y  
Accounting Society of China 中国会计学会 vVbS 4_  
accounting statement 会计报表 +?0r%R%\  
accounting system 会计制度；会计系统
?a~#`<  
accounting transaction 会计事项；帐务交易 c+UZ UgP  
accounting treatment 会计处理 VQ4rEO=t  
accounting year 会计年度 <T$rvS  
accretion 增值；添加 }DkdF  
accrual 应计项目；应累算数目 ^<Sy{KY  
accrual basis 应计制；权责发生制 !7Z?VEZ  
accrual basis accounting 应计制会计；权责发生制会计 pA@BW:#  
accrue 应累算；应计 @P<Mc)o^  
accrued benefit 应累算利益 hDTM\>.c;s  
accrued charges 应计费用 G5$YXNV  
accrued cumulative preference share dividend 应累算的累积优先股股息 )AAPT7!U  
accrued expenses 应累算费用 *Di ;Gf@  
accrued interest payable 应付利息；应计未付利息 <+ckE2j  
accrued interest receivable 应收利息；应计未收利息 }<H0CcG  
accrued right 累算权益 U~<~>^[  
accruing profit 应累算的利润 Fr,b5 M<L7  
accumulated fiscal reserve 累积财政储备 dijHi  
accumulated profit 累积利润；滚存溢利 b|g=&T:pp  
accumulated reserve 累积储备 OH vV_  
accumulation of surplus income 累积收益盈余 6b h.5|  
acquired assets 既得资产 ??g = `yH  
acquisition 收购；购置；取得 [vcSt5R=  
acquisition cost 购置成本 3xpygx9
 
acquisition expenses 购置费用 ~G8haN4  
acquisition of 100% interest 收购全部股权 gnZc`)z  
acquisition of control 取得控制权 ]{pH,vk-  
acquisition of fixed assets 购置固定资产 =b#,OXQ  
acquisition of shell “买壳” ;C+ _KS  
acquisition price 收购价 4tFnZ2x  
act of God 天灾 | < - t  
acting partner 执事合伙人 R nk&:c  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qUG)+~g`  
active partner 积极参与的合伙人 gqACIXR  
active trading 交投活跃 |=sjGf  
actual circulation 实际流通 )|L#i2?:  
actual cost 实际成本 cAzlkh  
actual expenditure 实际开支；实际支出 !+ ??3-q  
actual income 实际入息；实际收入；实际收益 -y)g}D%  
actual market 现货市场 4XArpKA  
actual price 现货价；实际价格 `:EU
~4s\  
actual profit 实际利润 8
7:V-*8  
actual quotation 实盘；实际价位；实际报价 *vIC9./  
actual year basis 按实际年度计算 =}YaV@g<f  
actuals 实货 5t[7taLX\  
actuarial investigation 精算调查 o\:vxj+%*  
actuarial principle 精算原则 bODyJ7=[  
actuarial report 精算师报告 ,IQ%7*f;O_  
Actuarial Society of Hong Kong 香港精算学会 L ^{C4}x=  
actuarial valuation 精算师估值 l=^^l`  
actuary 精算师 ^uWj#  
ad referendum agreement 暂定协议；有待覆核的协定 >D*%1 LH~V  
ad valorem duty 从价税；按值征税 jI,?*n<  
ad valorem duty system 从价税制 -5Ln3\ O@  
ad valorem fee 从价费 &W-1W99auE  
ad valorem tariff 从价关税 \$D41_Wt|  
additional allowance 额外免税额 9l:vVp7Uk  
additional amount for unexpired risk 未过期风险的额外款额 !_j6\r=  
additional assessable profit 补加应评税利润 !9.`zW"40  
additional assessment 补加评税 aD
jYT/`l  
additional commitment 额外承担 jMQ7^(9-  
additional commitment vote 额外承担拨款 _}:#T8h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ny[\yj4F  
additional dependent parent allowance 供养父母额外免税额 D 13bQ&\B-  
additional provision 额外拨款 iGsD!2  
additional stamp duty 附加印花税 TvwkeOS#}7  
additional tax 补加税罚款；补加税款 c"^g*i2&0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k= oCpXq^  
adjudged bankrupt 被裁定破产 #=aTSw X  
adjudicated bankrupt 裁定破产人 9Gk#2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 td\'BV  
adjudication of bankruptcy 裁定破产；宣告破产 d/xGo[?$  
adjudication of insolvency 裁定无力偿还债务 +{"w5o<CO  
adjusted actual 经调整的实数；调整后的实数 |bv7N@?e  
adjusted current assets 经调整的流动资产；调整后的流动资产 ue"e><c6:  
adjusted figure 经调整的数字；调整后的数额 ?/^x)Nm  
adjusted liabilities 经调整的负债；调整后的负债 cg'z:_l  
adjusted loss 经调整的亏损；调整后的亏损 AWz|HF#-  
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 ;$rh&ET  
adjusted profit 经调整的利润；调整后的利润 1c}LX.9K  
adjusted surplus 经调整的盈余额；调整后的盈余额 zc%HBZ3p  
adjusted value 经调整的价值；调整后的价值 SoL"M[O  
adjustment 调整；修订；理算〔保险〕 &Vmx<w  
adjustment centre 调剂中心 Dh B*k<S  
adjustment lag 调整过程的时间差距；调整时差 DjQgF=;  
adjustment mechanism 调整机制 uw9w{3]0f  
adjustment of loss 亏损调整 '=]|"  
adjustment process 调整过程；调整程序 glgXSOj  
adjustment range 调整幅度 9:]|TIPi  
administered exchange rate 受管制汇率 %Y<3v\`_