[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: 0n=E.qZ9c  
jXZNr  
A share Ａ股；甲类股份 $@wkQ%   
abatement of tax 减税；减扣免税额 [L^ #<@S  
ABN AMRO Bank N.V. 荷兰银行 SbivW5|61  
above-the-line expenditure 线上项目支出；经常预算支出 :[3\jLrc  
above-the-line receipt 线上项目收入；经常预算收入 P s ;:g0  
ABSA Asia Limited 南非联合亚洲有限公司 UMaKvr-C&  
absolute change 绝对数值变更 !6C d.fpWL  
absolute expenditure 实际开支 i-b7  
absolute guideline figure 绝对准则数字 6'zy"UkH  
absolute interest 绝对权益 q4=RE  
absolute order of discharge 绝对破产解除令 M czWg  
absolute profit margin 绝对利润幅度 K e8cfd~c  
absolute value 实值；绝对值 X9HI@M]h  
absolutely vested interest 绝对既得权益 CG;D(AWR;  
absorbed cost 已吸收成本；已分摊成本 }JsdgO&z  
absorption 吸收；分摊；合并 kpu^:N&  
absorption rate 吸收率；摊配率；分摊率 a=dN.OB}F7  
ACB Finance Limited 亚洲商业财务有限公司 DM95Il[/  
acceptable form of reciprocity 合理的互惠条件 sTz*tSwQv  
acceptable rate 适当利率；适当汇率 Ui&$/%Z|  
acceptance agreement 承兑协议 'CX KphlWs  
acceptance for honour 参加承兑  tS7u#YMh  
acceptor 承兑人；接受人；受票人 #v-!GK_<  
acceptor for honour 参加承兑人 ,z3b2$ &A  
accident insurance 意外保险 qfU3Cwy  
Accident Insurance Association of Hong Kong 香港意外保险公会 +|;IIwo  
accident insurance scheme 意外保险计划 :83"t-O8[  
accident year basis 意外年度基准 %ZK}y{u\  
accommodation 通融；贷款 7SCI_8`  
accommodation bill 通融票据；空头票据 e)kf;Hkf  
accommodation party 汇票代发人 SH.'E Hd  
account balance 帐户余额；帐户结余 Jk*MxlA.b  
account book 帐簿 -,&Xp>u\  
account collected in advance 预收款项 Tx(R3B+u7  
account current book 往来帐簿 9D,&)6  
account of after-acquired property 事后取得的财产报告 iJBZnU:Mp  
account of defaulter 拖欠帐目 _c 2#  
account payable 应付帐款 j*{bM{~T<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 p* @L1  
account receivable 应收帐款  )[1m$>  
account receivable report 应收帐款报表 7-DC"`Y8e  
account statement 结单；帐单；会计财务报表 [>;O'>  
account title 帐户名称；会计科目 w3@te\  
accountant's report 会计师报告 &%lhov  
Accountant's Report Rules 会计师报告规则 jo^*R'}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sq_:U_tJ  
Accounting Arrangements 《会计安排》 $gNCS:VG*  
accounting basis 会计基础 LsXYvX  
accounting by Official Receiver 破产管理署署长呈交的帐目 dQ[lXV[}v  
Accounting Circular 《会计通告》 ect?9S[!y  
accounting class 会计类别 (`xc3-,  
accounting date 记帐日期；会计结算日期 CS/-:>s%  
accounting for money 款项核算 |1D`
v9  
Accounting Officer 会计主任 L*z;-,  
accounting period 会计报告期；会计期 9O"?T7i"#  
accounting policy 会计政策；会计方针 <T wq{kt  
accounting practice 会计惯例 DQ)SMqOotw  
accounting principle 会计准则 X$* 'D)  
accounting record 会计记录 r2G<::<zL  
accounting report 会计报告 R|suBF3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZLkJYZk  
Accounting Society of China 中国会计学会 $sJn: 8z  
accounting statement 会计报表 -n9e-0  
accounting system 会计制度；会计系统 C\{4<:<_&  
accounting transaction 会计事项；帐务交易 B:4u2/!5  
accounting treatment 会计处理 NQAnvX;  
accounting year 会计年度 {x8`gP\H  
accretion 增值；添加
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accrual 应计项目；应累算数目 9YJb~tuZ73  
accrual basis 应计制；权责发生制 4Qv|Z+$i  
accrual basis accounting 应计制会计；权责发生制会计 /dfZ>
k8  
accrue 应累算；应计 L6a8%%`  
accrued benefit 应累算利益 ;Y"J j  
accrued charges 应计费用 PT;$@q8  
accrued cumulative preference share dividend 应累算的累积优先股股息 R/#*~tPi8  
accrued expenses 应累算费用 h@J`:KO  
accrued interest payable 应付利息；应计未付利息 ` G'V9Xs(  
accrued interest receivable 应收利息；应计未收利息 x\jHk}Buj  
accrued right 累算权益 >b?,zWiw  
accruing profit 应累算的利润 L
g^m?~{  
accumulated fiscal reserve 累积财政储备 \;3r  
accumulated profit 累积利润；滚存溢利 *=v RX!sI,  
accumulated reserve 累积储备 v%1#y5  
accumulation of surplus income 累积收益盈余 !rWib`%  
acquired assets 既得资产 c_iF S  
acquisition 收购；购置；取得 g5E]o)  
acquisition cost 购置成本 :* 'i\  
acquisition expenses 购置费用 rdb%/@.-  
acquisition of 100% interest 收购全部股权 @:[/uqL  
acquisition of control 取得控制权 0XYxMN)  
acquisition of fixed assets 购置固定资产 |0&S>%=  
acquisition of shell “买壳” qSQjAo4t@  
acquisition price 收购价 T.pPQH__  
act of God 天灾 .C#}g  
acting partner 执事合伙人 K)qmJ-Gub  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,Xn%-OT  
active partner 积极参与的合伙人 Rwr0$_A  
active trading 交投活跃 IOA{lN6  
actual circulation 实际流通 6 8y
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actual cost 实际成本 p;@PfhEz)  
actual expenditure 实际开支；实际支出 +LUL-d  
actual income 实际入息；实际收入；实际收益 Xm*Dh#H  
actual market 现货市场 5}m2D='  
actual price 现货价；实际价格 b,cvQD  
actual profit 实际利润 %=]{~5f>  
actual quotation 实盘；实际价位；实际报价 ^I0SfZ'Y  
actual year basis 按实际年度计算 HZ|6&9w e  
actuals 实货 +b{\v1b  
actuarial investigation 精算调查 R+m{nO~r  
actuarial principle 精算原则 cq0jM;@d  
actuarial report 精算师报告 M*}
o{E;  
Actuarial Society of Hong Kong 香港精算学会 &L/C:<.  
actuarial valuation 精算师估值 :>,d$f^tqE  
actuary 精算师 $]Q_x?  
ad referendum agreement 暂定协议；有待覆核的协定 PY^Yx$t9  
ad valorem duty 从价税；按值征税 &pCKz[Yf+  
ad valorem duty system 从价税制 &v:iC u^|  
ad valorem fee 从价费 34oC285yc
 
ad valorem tariff 从价关税 I[&!\Me[+w  
additional allowance 额外免税额 =v_ju;C=  
additional amount for unexpired risk 未过期风险的额外款额 E5o0^^  
additional assessable profit 补加应评税利润 %PG0PH4?  
additional assessment 补加评税 i{`>!)U  
additional commitment 额外承担 y,%w`
  
additional commitment vote 额外承担拨款 ZK13[_@9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |BXq8Erh  
additional dependent parent allowance 供养父母额外免税额 A.y$.(  
additional provision 额外拨款 -du+iOe?  
additional stamp duty 附加印花税 S`J_}>  
additional tax 补加税罚款；补加税款 .z
_^_@qdm  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @p!["v&  
adjudged bankrupt 被裁定破产 D`LwW` 9  
adjudicated bankrupt 裁定破产人 ]-R8W/fDn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o$Jk27  
adjudication of bankruptcy 裁定破产；宣告破产 C6Kz6_DQZ  
adjudication of insolvency 裁定无力偿还债务 Qc3!FW<26  
adjusted actual 经调整的实数；调整后的实数 D.H Ap+lx  
adjusted current assets 经调整的流动资产；调整后的流动资产 `dj/Uk  
adjusted figure 经调整的数字；调整后的数额 {L8SDU{P  
adjusted liabilities 经调整的负债；调整后的负债 KR{kn[2|Q  
adjusted loss 经调整的亏损；调整后的亏损 =U^B,q  
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 0[PP-]JS  
adjusted profit 经调整的利润；调整后的利润 xd>2TW l#  
adjusted surplus 经调整的盈余额；调整后的盈余额 fxc~5~$>  
adjusted value 经调整的价值；调整后的价值 p}j{<y  
adjustment 调整；修订；理算〔保险〕 QZDGk4GG  
adjustment centre 调剂中心  1 ft.ZJ  
adjustment lag 调整过程的时间差距；调整时差 ^c=@2#^\  
adjustment mechanism 调整机制 ncWASw`  
adjustment of loss 亏损调整 :?60pu=  
adjustment process 调整过程；调整程序 1XSqgr"3  
adjustment range 调整幅度 n
%ld*EgY  
administered exchange rate 受管制汇率 =P5SFMPN