[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: MQ9vPgh  
.<.#aY;N  
A share Ａ股；甲类股份 O8y9dX-2  
abatement of tax 减税；减扣免税额 .)t(:)*b  
ABN AMRO Bank N.V. 荷兰银行 u>}zm_  
above-the-line expenditure 线上项目支出；经常预算支出 HzEGq,.  
above-the-line receipt 线上项目收入；经常预算收入 CW;m  
ABSA Asia Limited 南非联合亚洲有限公司 y!hi"!  
absolute change 绝对数值变更 AIv<f9*.:  
absolute expenditure 实际开支 {$|/|*  
absolute guideline figure 绝对准则数字 #D0W7a  
absolute interest 绝对权益 v#F-<?Vv  
absolute order of discharge 绝对破产解除令 N%*9&FjrL  
absolute profit margin 绝对利润幅度 I*(1.%:m  
absolute value 实值；绝对值 Xb0!( (A  
absolutely vested interest 绝对既得权益 O]bKNA.5  
absorbed cost 已吸收成本；已分摊成本 ^vW$XRnt  
absorption 吸收；分摊；合并 *v&*% B  
absorption rate 吸收率；摊配率；分摊率 T]uKH29.%  
ACB Finance Limited 亚洲商业财务有限公司 ;h9W\Se  
acceptable form of reciprocity 合理的互惠条件 tUv3jq)n%  
acceptable rate 适当利率；适当汇率 2`E!|X  
acceptance agreement 承兑协议 q<EEb  
acceptance for honour 参加承兑 B.RRdK+:  
acceptor 承兑人；接受人；受票人 r,"7%1I  
acceptor for honour 参加承兑人 FR["e1<0  
accident insurance 意外保险 C]Q>*=r  
Accident Insurance Association of Hong Kong 香港意外保险公会 7*MU2gb  
accident insurance scheme 意外保险计划 xl9(ze  
accident year basis 意外年度基准 IX.sy  
accommodation 通融；贷款 N3Z@cp  
accommodation bill 通融票据；空头票据 E|{m"RUOy  
accommodation party 汇票代发人 0-GKu d  
account balance 帐户余额；帐户结余 .jaZ|nN8`  
account book 帐簿 l#ZyB|  
account collected in advance 预收款项 lz}llLb1  
account current book 往来帐簿 gwJ}]Tf  
account of after-acquired property 事后取得的财产报告 | +fwvi&a  
account of defaulter 拖欠帐目 3A d*
,>!  
account payable 应付帐款 g&kH'fR8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /`}6rXnw9  
account receivable 应收帐款 {6:& %V  
account receivable report 应收帐款报表 B>@D,)/bT5  
account statement 结单；帐单；会计财务报表 _jo$)x+'x  
account title 帐户名称；会计科目 )tvc/)&A}  
accountant's report 会计师报告 RQ|?Ce",  
Accountant's Report Rules 会计师报告规则 K.%z;(U  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +[_gyLN<5b  
Accounting Arrangements 《会计安排》 oc:x& `j  
accounting basis 会计基础 H) cQO?B  
accounting by Official Receiver 破产管理署署长呈交的帐目 s.KOBNCFa  
Accounting Circular 《会计通告》 ) G|"jFP  
accounting class 会计类别 NN11} E6  
accounting date 记帐日期；会计结算日期 K#@
K"N=  
accounting for money 款项核算 A]#_"fayo  
Accounting Officer 会计主任 m|mG;8}pI  
accounting period 会计报告期；会计期 j C9<hLt  
accounting policy 会计政策；会计方针 61kO1,Uz*  
accounting practice 会计惯例
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accounting principle 会计准则 GBW 7Y  
accounting record 会计记录 @BXaA0F4  
accounting report 会计报告 `BpCRKTG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7> )l{7  
Accounting Society of China 中国会计学会 <ip)r;  
accounting statement 会计报表 pj+tjF6Np  
accounting system 会计制度；会计系统 B6uf;Yc  
accounting transaction 会计事项；帐务交易 -CwWs~!   
accounting treatment 会计处理 B]i+,u  
accounting year 会计年度 y/H8+0sEk  
accretion 增值；添加 TD%WJ9K\  
accrual 应计项目；应累算数目 i6FP[6H1  
accrual basis 应计制；权责发生制 Nl=+.d6Qo  
accrual basis accounting 应计制会计；权责发生制会计 /CbkqNV  
accrue 应累算；应计 so'eZ"A:  
accrued benefit 应累算利益 Etdd\^  
accrued charges 应计费用 X!m;uJZp  
accrued cumulative preference share dividend 应累算的累积优先股股息 /%;/pi  
accrued expenses 应累算费用 L^&do98  
accrued interest payable 应付利息；应计未付利息 ^,>}%1\  
accrued interest receivable 应收利息；应计未收利息 >|(WS.n3C  
accrued right 累算权益 jD<9=B(g  
accruing profit 应累算的利润 ,znL,%s  
accumulated fiscal reserve 累积财政储备  r^e-.,+  
accumulated profit 累积利润；滚存溢利 Mg&HRE  
accumulated reserve 累积储备 wH#Lb@cfZ0  
accumulation of surplus income 累积收益盈余 /1U,+g^O>  
acquired assets 既得资产 m[{nm95QZ  
acquisition 收购；购置；取得 %uF:)  
acquisition cost 购置成本 Q:rT 9&G  
acquisition expenses 购置费用 Kgps_tY%  
acquisition of 100% interest 收购全部股权 L{zamVQG  
acquisition of control 取得控制权 rC=f#YjR  
acquisition of fixed assets 购置固定资产 jjNxatAN  
acquisition of shell “买壳” uLF\K+cz  
acquisition price 收购价 YK7
gd|LR]  
act of God 天灾 +h9`I/R  
acting partner 执事合伙人 S
".owe$\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P~;<o!f  
active partner 积极参与的合伙人 ^BQ>vI'.4  
active trading 交投活跃 4D0(Fl  
actual circulation 实际流通 x[zKtX  
actual cost 实际成本 zR_9D}  
actual expenditure 实际开支；实际支出 nvw NjN  
actual income 实际入息；实际收入；实际收益 M,I68  
actual market 现货市场 >I{4  
actual price 现货价；实际价格 f45x%tha%  
actual profit 实际利润 34HFrMi  
actual quotation 实盘；实际价位；实际报价 &IxxDvP3k  
actual year basis 按实际年度计算 ~y( ,EO  
actuals 实货 -(`K7T>D.  
actuarial investigation 精算调查 }Z<D^Z~w  
actuarial principle 精算原则 Be'?#Qe   
actuarial report 精算师报告 @DRfNJ}  
Actuarial Society of Hong Kong 香港精算学会 Z{Lmd`<w`j  
actuarial valuation 精算师估值 K#%O3RRs  
actuary 精算师 (v9!g#  
ad referendum agreement 暂定协议；有待覆核的协定 }S1Z>Z A5  
ad valorem duty 从价税；按值征税 }mkA Hmu4  
ad valorem duty system 从价税制 *)2x&~T*|  
ad valorem fee 从价费 +F#=`+V  
ad valorem tariff 从价关税 3^uL`ETm@  
additional allowance 额外免税额 R V_MWv  
additional amount for unexpired risk 未过期风险的额外款额 {b\Y?t^>f  
additional assessable profit 补加应评税利润 N4
[B:n  
additional assessment 补加评税 fq)Ohb  
additional commitment 额外承担 o; HdW  
additional commitment vote 额外承担拨款 WMt&8W5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $sB48LJuU'  
additional dependent parent allowance 供养父母额外免税额 Te{ aB"B  
additional provision 额外拨款 '` BjRg57]  
additional stamp duty 附加印花税 g^Ugl=f,  
additional tax 补加税罚款；补加税款 A?%XO %  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k:&?$  
adjudged bankrupt 被裁定破产 hnM9-hqm  
adjudicated bankrupt 裁定破产人 3 LZL!^ 5N  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 TZvBcNi   
adjudication of bankruptcy 裁定破产；宣告破产 HY@kw>I  
adjudication of insolvency 裁定无力偿还债务 *+4>iL*:  
adjusted actual 经调整的实数；调整后的实数 d|D'&&
&c  
adjusted current assets 经调整的流动资产；调整后的流动资产 oi%5t)VsS  
adjusted figure 经调整的数字；调整后的数额 oRtY?6^$  
adjusted liabilities 经调整的负债；调整后的负债 fJ|Bu("N  
adjusted loss 经调整的亏损；调整后的亏损 7N-CtQnv  
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 ,4 h!"c  
adjusted profit 经调整的利润；调整后的利润 y&KoL\  
adjusted surplus 经调整的盈余额；调整后的盈余额 fD]An<  
adjusted value 经调整的价值；调整后的价值 |TNi Ky  
adjustment 调整；修订；理算〔保险〕 ePIly)=X  
adjustment centre 调剂中心 s~IA},F,\  
adjustment lag 调整过程的时间差距；调整时差 K{
`2jK#  
adjustment mechanism 调整机制 Huug_E+  
adjustment of loss 亏损调整 !/=9VD{U!  
adjustment process 调整过程；调整程序 =]2RC1#}e  
adjustment range 调整幅度 z[$9B#P  
administered exchange rate 受管制汇率 wnZ*k(