[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: dzggl(  
Yb414K  
A share Ａ股；甲类股份 \fh.D/@  
abatement of tax 减税；减扣免税额 a]$KI$)e  
ABN AMRO Bank N.V. 荷兰银行 cXtL3T+  
above-the-line expenditure 线上项目支出；经常预算支出 C6Dq7~{B  
above-the-line receipt 线上项目收入；经常预算收入 G2rxr  
ABSA Asia Limited 南非联合亚洲有限公司 V<n
h+Q3<d  
absolute change 绝对数值变更 b&V
=X{V4  
absolute expenditure 实际开支 Eq'YtqU  
absolute guideline figure 绝对准则数字 Nf1) 5  
absolute interest 绝对权益 U#@:"v|  
absolute order of discharge 绝对破产解除令 >TwOL  
absolute profit margin 绝对利润幅度 K)@]vw/\  
absolute value 实值；绝对值 wf<uG|90  
absolutely vested interest 绝对既得权益 ]Cbht\Ag"  
absorbed cost 已吸收成本；已分摊成本 7A7K:,c  
absorption 吸收；分摊；合并 T\. 8og  
absorption rate 吸收率；摊配率；分摊率 *slZ17xg  
ACB Finance Limited 亚洲商业财务有限公司 vqv(KsD+::  
acceptable form of reciprocity 合理的互惠条件 D)4p8-=t  
acceptable rate 适当利率；适当汇率 024*IoVZ  
acceptance agreement 承兑协议 5as';1^P&*  
acceptance for honour 参加承兑 l<GRM1^kU  
acceptor 承兑人；接受人；受票人 }me]?en_Ra  
acceptor for honour 参加承兑人 eHd{'J<  
accident insurance 意外保险 v>7tJ[s  
Accident Insurance Association of Hong Kong 香港意外保险公会 F_\\n#bv  
accident insurance scheme 意外保险计划 P@ 1D  
accident year basis 意外年度基准 DlfXzKn;  
accommodation 通融；贷款 x8tRa0- q  
accommodation bill 通融票据；空头票据 2|w
(d  
accommodation party 汇票代发人 bbA+ZLZJn  
account balance 帐户余额；帐户结余 .oAg (@^6  
account book 帐簿 &!KJrQ  
account collected in advance 预收款项 2ggW4`"c  
account current book 往来帐簿 Y13IrCA2  
account of after-acquired property 事后取得的财产报告 ",Ek| z  
account of defaulter 拖欠帐目 SS(jjpe&,  
account payable 应付帐款 YWd:Ok0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B=|yjA'Fg  
account receivable 应收帐款 tJ2l_M^  
account receivable report 应收帐款报表 y#YCc{K [  
account statement 结单；帐单；会计财务报表 ~'v^__8  
account title 帐户名称；会计科目 FSc730rM  
accountant's report 会计师报告 r(%#@?&  
Accountant's Report Rules 会计师报告规则 B>YrDJUN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 izmL8U ?t  
Accounting Arrangements 《会计安排》 C Hyb{:<  
accounting basis 会计基础 qd!$nr  
accounting by Official Receiver 破产管理署署长呈交的帐目 "R4~ 8r  
Accounting Circular 《会计通告》 .:l78>f  
accounting class 会计类别 5wP(/?sRy  
accounting date 记帐日期；会计结算日期 nLdI>c9R  
accounting for money 款项核算 i&Xr+Zsec"  
Accounting Officer 会计主任 c\]h YKA  
accounting period 会计报告期；会计期 B~LB^ n(>@  
accounting policy 会计政策；会计方针 |~#!e}L(  
accounting practice 会计惯例 ''v_8sv  
accounting principle 会计准则 ~EE*/vX  
accounting record 会计记录 ]5rEwPB  
accounting report 会计报告 PyzWpf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4)Z78H%>  
Accounting Society of China 中国会计学会 JcvK]x  
accounting statement 会计报表 /of,4aaK7  
accounting system 会计制度；会计系统 k NK)mE  
accounting transaction 会计事项；帐务交易
5x4(5c5^  
accounting treatment 会计处理 ;h0?o*i_  
accounting year 会计年度 ?Za1  b  
accretion 增值；添加 }w"laZ*  
accrual 应计项目；应累算数目 vV8y_  
accrual basis 应计制；权责发生制 EQu M|4$ix  
accrual basis accounting 应计制会计；权责发生制会计 n8R{LjJ2@  
accrue 应累算；应计 RHVMlMX  
accrued benefit 应累算利益 )v0m7Lv#/  
accrued charges 应计费用 LT:KZ|U9  
accrued cumulative preference share dividend 应累算的累积优先股股息 jc)D*Cf  
accrued expenses 应累算费用 }g>&l.2X  
accrued interest payable 应付利息；应计未付利息 SijCE~P  
accrued interest receivable 应收利息；应计未收利息 4*
F+-fu  
accrued right 累算权益 J& {E  
accruing profit 应累算的利润 wQ4/eQ*  
accumulated fiscal reserve 累积财政储备 ~(4cnD
)BO  
accumulated profit 累积利润；滚存溢利 m:X;dcq'3  
accumulated reserve 累积储备 6M259*ME  
accumulation of surplus income 累积收益盈余 611:eLyy&l  
acquired assets 既得资产 `4(k ?Pk2  
acquisition 收购；购置；取得 $p}7CP  
acquisition cost 购置成本 u=RF6V|  
acquisition expenses 购置费用 s.Yywy  
acquisition of 100% interest 收购全部股权 >(~;V ;
 
acquisition of control 取得控制权 Gi ZyC  
acquisition of fixed assets 购置固定资产 q$>At}4  
acquisition of shell “买壳” >qAQNX  
acquisition price 收购价 H.!M_aJH  
act of God 天灾 b[$l{RQ[?  
acting partner 执事合伙人 '0/t|V<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 AqE . TK  
active partner 积极参与的合伙人 6S<J'9sE  
active trading 交投活跃 4}fG{B
k  
actual circulation 实际流通 Ko2{[%  
actual cost 实际成本 mi<V(M~p  
actual expenditure 实际开支；实际支出 lE$X9yIt  
actual income 实际入息；实际收入；实际收益 5wiU4-{  
actual market 现货市场 m_' 1yX@  
actual price 现货价；实际价格 nuhKM.a{  
actual profit 实际利润 / m.6NVu7  
actual quotation 实盘；实际价位；实际报价 < E!M<!h  
actual year basis 按实际年度计算 R279=sO,J  
actuals 实货 `?91Cw=`  
actuarial investigation 精算调查 ] 6M- s  
actuarial principle 精算原则 iHWl%]7sN  
actuarial report 精算师报告 NR^z!+oSR  
Actuarial Society of Hong Kong 香港精算学会 nOp\43no  
actuarial valuation 精算师估值 6\/C]![%  
actuary 精算师 }(20MW8rMc  
ad referendum agreement 暂定协议；有待覆核的协定 y` 7BR?l  
ad valorem duty 从价税；按值征税 I tp7X  
ad valorem duty system 从价税制 U]d{hY."  
ad valorem fee 从价费 rFdq \BSi  
ad valorem tariff 从价关税 |4ONGU*`E  
additional allowance 额外免税额 Rb|\!  
additional amount for unexpired risk 未过期风险的额外款额 Da)9s %_4  
additional assessable profit 补加应评税利润 K7U`  
additional assessment 补加评税 iK= {pd  
additional commitment 额外承担 W ?5^cEF  
additional commitment vote 额外承担拨款 jrZM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^szCf|SM  
additional dependent parent allowance 供养父母额外免税额 5e6]v2 k  
additional provision 额外拨款 ^)D[ W(*  
additional stamp duty 附加印花税 O: :X$O7  
additional tax 补加税罚款；补加税款 *";,HG?|Iz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3-Xum*)Y  
adjudged bankrupt 被裁定破产 FF)F%o+:w  
adjudicated bankrupt 裁定破产人 j<Lj1P3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x.xfMM2n  
adjudication of bankruptcy 裁定破产；宣告破产 (7;}F~?h  
adjudication of insolvency 裁定无力偿还债务 aOA;"jR1  
adjusted actual 经调整的实数；调整后的实数 W; eHDQ|  
adjusted current assets 经调整的流动资产；调整后的流动资产 o!gl :izb  
adjusted figure 经调整的数字；调整后的数额 nO,<`}pV  
adjusted liabilities 经调整的负债；调整后的负债 *'1qA0Xc  
adjusted loss 经调整的亏损；调整后的亏损 E5/-?(N  
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 -|"mB"Dc  
adjusted profit 经调整的利润；调整后的利润 yL7a*C&  
adjusted surplus 经调整的盈余额；调整后的盈余额 |!aMj8i2  
adjusted value 经调整的价值；调整后的价值 g3Xq@RAJc  
adjustment 调整；修订；理算〔保险〕 v<HhB.t.  
adjustment centre 调剂中心 t+|c)"\5h  
adjustment lag 调整过程的时间差距；调整时差 [wj&.I{^s  
adjustment mechanism 调整机制 B9&"/tT  
adjustment of loss 亏损调整 A<ur20  
adjustment process 调整过程；调整程序 sFT-aLpL@V  
adjustment range 调整幅度 Z455g/=ye  
administered exchange rate 受管制汇率 9EIHcUXe