[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: fy$CtQM  
Mg8ciV}\xY  
A share Ａ股；甲类股份 5S&Qj7kr  
abatement of tax 减税；减扣免税额 Xm(#O1Vm(l  
ABN AMRO Bank N.V. 荷兰银行 MZA%ET,l,<  
above-the-line expenditure 线上项目支出；经常预算支出 ('BB9#\t  
above-the-line receipt 线上项目收入；经常预算收入 7TypzgXNe  
ABSA Asia Limited 南非联合亚洲有限公司 zp'hA  
absolute change 绝对数值变更 d_Zj W  
absolute expenditure 实际开支 |pMP-  
absolute guideline figure 绝对准则数字
P@5-3]m=  
absolute interest 绝对权益
|FlB#  
absolute order of discharge 绝对破产解除令 =Y!.0)t;*  
absolute profit margin 绝对利润幅度 i88`W&tI{  
absolute value 实值；绝对值 l6xqc,h!K  
absolutely vested interest 绝对既得权益 F &5iA\  
absorbed cost 已吸收成本；已分摊成本 %zEy.7Ux  
absorption 吸收；分摊；合并 Sa.nUj{M=  
absorption rate 吸收率；摊配率；分摊率 F2<Q~gQ;  
ACB Finance Limited 亚洲商业财务有限公司 (~F}O  
acceptable form of reciprocity 合理的互惠条件 j1K~zG  
acceptable rate 适当利率；适当汇率 tx+P@9M_Aq  
acceptance agreement 承兑协议 w k
PomTO  
acceptance for honour 参加承兑 9aI v|cS?  
acceptor 承兑人；接受人；受票人 g3%x"SlIU  
acceptor for honour 参加承兑人 K~^o06 Y  
accident insurance 意外保险 <bhJ>  
Accident Insurance Association of Hong Kong 香港意外保险公会 |rhB@k  
accident insurance scheme 意外保险计划 _:Y
|a>  
accident year basis 意外年度基准 1{cF/ :o  
accommodation 通融；贷款 ix?Z:pIS0  
accommodation bill 通融票据；空头票据 &lzCRRnvt  
accommodation party 汇票代发人 G$Fo*;Fl  
account balance 帐户余额；帐户结余 TOSk+2P  
account book 帐簿 wu{%gtx/;^  
account collected in advance 预收款项 r,vSDHb`j  
account current book 往来帐簿 m)6-D- &7  
account of after-acquired property 事后取得的财产报告 X ) = -a  
account of defaulter 拖欠帐目 *(/b{
!~  
account payable 应付帐款 $}YN`:{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7VkjnG^!:  
account receivable 应收帐款 {ynI]Wj`L  
account receivable report 应收帐款报表 $mf6!p4  
account statement 结单；帐单；会计财务报表 [,~;n@jz  
account title 帐户名称；会计科目 tI9p2!  
accountant's report 会计师报告 b1=! "Y@  
Accountant's Report Rules 会计师报告规则 k#mL4$]V5N  
accounting and auditing procedure 会计与审计程序；会计与核数程序 V!+<  
Accounting Arrangements 《会计安排》 f!GFRMM1  
accounting basis 会计基础 Xo.3OER  
accounting by Official Receiver 破产管理署署长呈交的帐目 SST@   
Accounting Circular 《会计通告》 ?&U~X)Q  
accounting class 会计类别 %
JA^b5''  
accounting date 记帐日期；会计结算日期 we*E}U4  
accounting for money 款项核算 +f_3JL$  
Accounting Officer 会计主任  @_W ZZ  
accounting period 会计报告期；会计期 .)FFl  
accounting policy 会计政策；会计方针 `VglE?M  
accounting practice 会计惯例 = P$7 "  
accounting principle 会计准则 nAj +HLO  
accounting record 会计记录 8N#.@\'kz.  
accounting report 会计报告 iy_3#x5>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uBM%E OE  
Accounting Society of China 中国会计学会 $O\]cQD`u  
accounting statement 会计报表 ~"R;p}5"  
accounting system 会计制度；会计系统 O#vI
n}  
accounting transaction 会计事项；帐务交易 $V_w4!:Q  
accounting treatment 会计处理 \C1`F[d_  
accounting year 会计年度 .^rsVNG  
accretion 增值；添加 jgYe\dinM  
accrual 应计项目；应累算数目 6gq`V,  
accrual basis 应计制；权责发生制 v?DA>  
accrual basis accounting 应计制会计；权责发生制会计 LN'})CI8m  
accrue 应累算；应计 ai4ro"H  
accrued benefit 应累算利益 }:b) =fs  
accrued charges 应计费用 7#26Smv  
accrued cumulative preference share dividend 应累算的累积优先股股息 +6<g N[  
accrued expenses 应累算费用 _]+ \ B  
accrued interest payable 应付利息；应计未付利息 N\hHu6  
accrued interest receivable 应收利息；应计未收利息 P2U[PO  
accrued right 累算权益 Nb>C5TjR  
accruing profit 应累算的利润 vFgnbWxG  
accumulated fiscal reserve 累积财政储备 6ZGw 3p)  
accumulated profit 累积利润；滚存溢利 <Lq.J`|+  
accumulated reserve 累积储备 GM@
0$  
accumulation of surplus income 累积收益盈余  JU=4v!0  
acquired assets 既得资产 k]A$?C0Q<%  
acquisition 收购；购置；取得 !OR%AdxB  
acquisition cost 购置成本 [;7$ 'lr%D  
acquisition expenses 购置费用 >~G _'~_f  
acquisition of 100% interest 收购全部股权 ::D i  
acquisition of control 取得控制权 Iw</X}#\  
acquisition of fixed assets 购置固定资产 1-pxM~Y  
acquisition of shell “买壳” *;<oM]W_  
acquisition price 收购价 @c%h fI  
act of God 天灾 Z&J.8A]L  
acting partner 执事合伙人 U+ief?;4F  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /JP%gD"8  
active partner 积极参与的合伙人 $-mwr,i  
active trading 交投活跃 qI1JM =  
actual circulation 实际流通 - I j  
actual cost 实际成本 {gS7pY%_W  
actual expenditure 实际开支；实际支出 2&:w_KJ  
actual income 实际入息；实际收入；实际收益 "nn>I}jK  
actual market 现货市场 7{u1ynt  
actual price 现货价；实际价格 tWI4x3&2  
actual profit 实际利润 f\vg<lca  
actual quotation 实盘；实际价位；实际报价 :c&F\Q=  
actual year basis 按实际年度计算 :x_;-  
actuals 实货 R94ID@L F  
actuarial investigation 精算调查 CDRz3Hu U  
actuarial principle 精算原则 /m*+N9)  
actuarial report 精算师报告 X>s'_F?  
Actuarial Society of Hong Kong 香港精算学会 ?_G?SQ  
actuarial valuation 精算师估值 ZG-[Gz  
actuary 精算师 sfEy  
ad referendum agreement 暂定协议；有待覆核的协定 EY.Z.gMZI(  
ad valorem duty 从价税；按值征税 ?C|b>wM/  
ad valorem duty system 从价税制 ]1i1_AR'`  
ad valorem fee 从价费 fBt`D !Z8  
ad valorem tariff 从价关税 L t.Vo  
additional allowance 额外免税额 K<D=QweOon  
additional amount for unexpired risk 未过期风险的额外款额 9]*hP](  
additional assessable profit 补加应评税利润 sQr |3}I(  
additional assessment 补加评税 '0E^th#u-0  
additional commitment 额外承担 Qj/.x#T  
additional commitment vote 额外承担拨款 L[p[m~HjG^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tCP;IU$  
additional dependent parent allowance 供养父母额外免税额 vKcc|#  
additional provision 额外拨款 4qLH3I[Y  
additional stamp duty 附加印花税 H{f OAv1*  
additional tax 补加税罚款；补加税款 W .bJ.hO*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 K6; sxF  
adjudged bankrupt 被裁定破产 OLgW.j:Ag  
adjudicated bankrupt 裁定破产人 |H@1g =q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6 2#dSd}HG  
adjudication of bankruptcy 裁定破产；宣告破产 HCVMqG!  
adjudication of insolvency 裁定无力偿还债务 jM|-(Es.)  
adjusted actual 经调整的实数；调整后的实数 !$^LTBOH3  
adjusted current assets 经调整的流动资产；调整后的流动资产 'hH3d"a^=  
adjusted figure 经调整的数字；调整后的数额 a
YPD4yX"/  
adjusted liabilities 经调整的负债；调整后的负债 Oxhc!9F  
adjusted loss 经调整的亏损；调整后的亏损 '6W|,  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Nh/B8:035  
adjusted profit 经调整的利润；调整后的利润 j?cE0 hz  
adjusted surplus 经调整的盈余额；调整后的盈余额 >$iQDVh!  
adjusted value 经调整的价值；调整后的价值 uf&Ke k,  
adjustment 调整；修订；理算〔保险〕 b#z{["%Zp  
adjustment centre 调剂中心 h(wu5G0C#u  
adjustment lag 调整过程的时间差距；调整时差 vB9v
8@[I&  
adjustment mechanism 调整机制 vd}Y$X  
adjustment of loss 亏损调整 h oL"
K  
adjustment process 调整过程；调整程序 SLMnEtyTS  
adjustment range 调整幅度 eZ[O:Wvk:  
administered exchange rate 受管制汇率 c2fbqM~