[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: `7qp\vYL  
4@mXtA  
A share Ａ股；甲类股份 })0 7u  
abatement of tax 减税；减扣免税额 n\"LN3  
ABN AMRO Bank N.V. 荷兰银行 On.x~t  
above-the-line expenditure 线上项目支出；经常预算支出 =W
y`X0h  
above-the-line receipt 线上项目收入；经常预算收入 v.2Vg  
ABSA Asia Limited 南非联合亚洲有限公司 LI|H
ET_  
absolute change 绝对数值变更 3 cW"VrFy9  
absolute expenditure 实际开支 c.{&~  
absolute guideline figure 绝对准则数字 Qhr]e u;z  
absolute interest 绝对权益 ExP25T  
absolute order of discharge 绝对破产解除令 CygV_q
  
absolute profit margin 绝对利润幅度 PUZXmnB  
absolute value 实值；绝对值 \;:@=9`  
absolutely vested interest 绝对既得权益 X@AkA9'fq  
absorbed cost 已吸收成本；已分摊成本 ^'I5]cRa  
absorption 吸收；分摊；合并 .q9|XDqQc  
absorption rate 吸收率；摊配率；分摊率 q>:&xR"ra  
ACB Finance Limited 亚洲商业财务有限公司 7CL@iL Tq  
acceptable form of reciprocity 合理的互惠条件 8~Hs3\Hp  
acceptable rate 适当利率；适当汇率 '/Cz{<,  
acceptance agreement 承兑协议 2au(8IWu  
acceptance for honour 参加承兑 cYwC,\uF  
acceptor 承兑人；接受人；受票人 (:HbtrI  
acceptor for honour 参加承兑人 l 75{JxZX  
accident insurance 意外保险 OUk5c$M(  
Accident Insurance Association of Hong Kong 香港意外保险公会 i[\u-TF  
accident insurance scheme 意外保险计划 7C?mD75j  
accident year basis 意外年度基准 2[&-y[1  
accommodation 通融；贷款 "X(=  
accommodation bill 通融票据；空头票据 B{UoNm@  
accommodation party 汇票代发人 x OyL2  
account balance 帐户余额；帐户结余 I+d(r"N1  
account book 帐簿 cTaD{!zm5  
account collected in advance 预收款项 9egaN_K  
account current book 往来帐簿 8Gg/M%wq9U  
account of after-acquired property 事后取得的财产报告 dlzamoS@AR  
account of defaulter 拖欠帐目 O#5( U.E  
account payable 应付帐款 [5eT|uy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 LP-Q'vb<=  
account receivable 应收帐款 "sx&8H"  
account receivable report 应收帐款报表 =egi?Ne  
account statement 结单；帐单；会计财务报表 jsaCnm>
&  
account title 帐户名称；会计科目 EM w(%}8w  
accountant's report 会计师报告 eL?si!ZL^  
Accountant's Report Rules 会计师报告规则 qq_,"~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sfPN\^k2  
Accounting Arrangements 《会计安排》 / lM~K:  
accounting basis 会计基础 UYrzsUjg&  
accounting by Official Receiver 破产管理署署长呈交的帐目 pvUoed\  
Accounting Circular 《会计通告》 LbbQ3$@WD  
accounting class 会计类别 i6:yNb ='  
accounting date 记帐日期；会计结算日期 N~J Eia%  
accounting for money 款项核算 6SO7iFS  
Accounting Officer 会计主任 Jv.R?1;8i  
accounting period 会计报告期；会计期 ;L%~c4`l~m  
accounting policy 会计政策；会计方针 Od]xIk+E  
accounting practice 会计惯例 @CI6$  
accounting principle 会计准则 }/r
%~cZ  
accounting record 会计记录 P2JRsZ.  
accounting report 会计报告 X@q1;J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 . \0=1P:  
Accounting Society of China 中国会计学会 ^|;4/=bbs  
accounting statement 会计报表 {1DYXKe
 
accounting system 会计制度；会计系统 rK )  
accounting transaction 会计事项；帐务交易 5@%-=87S  
accounting treatment 会计处理 ly%B!P|  
accounting year 会计年度 }V;]c~Q/H  
accretion 增值；添加 M #&L@fg!  
accrual 应计项目；应累算数目 ~R AH -]  
accrual basis 应计制；权责发生制 7O^ S.(  
accrual basis accounting 应计制会计；权责发生制会计 O~'yP@&`  
accrue 应累算；应计 k+M-D~@5H  
accrued benefit 应累算利益 k\%v;3nBK  
accrued charges 应计费用 l*H"]6cXRL  
accrued cumulative preference share dividend 应累算的累积优先股股息 \U>Kn_7m  
accrued expenses 应累算费用 " z'!il#  
accrued interest payable 应付利息；应计未付利息 B&N&eRAE  
accrued interest receivable 应收利息；应计未收利息 r['C.S6  
accrued right 累算权益 %\&
dFwb  
accruing profit 应累算的利润 AK?j1Pk  
accumulated fiscal reserve 累积财政储备 }3y\cv0ct  
accumulated profit 累积利润；滚存溢利 /mu4J|[[  
accumulated reserve 累积储备 M?zAkHNS$  
accumulation of surplus income 累积收益盈余 ,x.)L=Cx8  
acquired assets 既得资产 mJR T+SZ  
acquisition 收购；购置；取得 7e[\0:Z  
acquisition cost 购置成本 T=dvc}  
acquisition expenses 购置费用 bI(98V,t  
acquisition of 100% interest 收购全部股权 U/o}{,$A  
acquisition of control 取得控制权 Yb{t!KL  
acquisition of fixed assets 购置固定资产 gjLgeyyWC  
acquisition of shell “买壳” /
y|r iW  
acquisition price 收购价 ?} tQaj  
act of God 天灾 9W$)W  
acting partner 执事合伙人 *S_Iza #&x  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;}'<`(f&nX  
active partner 积极参与的合伙人 D+""o"%  
active trading 交投活跃 'FFc"lqj  
actual circulation 实际流通 ~"Ki2'j)^]  
actual cost 实际成本 )6+W6:  
actual expenditure 实际开支；实际支出 dwMwd@*j  
actual income 实际入息；实际收入；实际收益 \hN2w]e  
actual market 现货市场 Uk\U*\.  
actual price 现货价；实际价格 f"^tOgGH  
actual profit 实际利润 MV\zwH  
actual quotation 实盘；实际价位；实际报价 /
z:K#  
actual year basis 按实际年度计算 r^^C9"  
actuals 实货 :%MWbnVSC,  
actuarial investigation 精算调查 #?6RoFgMe  
actuarial principle 精算原则 hiHp@"l<  
actuarial report 精算师报告 ^T,cXpx|  
Actuarial Society of Hong Kong 香港精算学会 Dx'e+Bm  
actuarial valuation 精算师估值 >K%x44|  
actuary 精算师 nTKfwIeg5  
ad referendum agreement 暂定协议；有待覆核的协定 L{p-'V  
ad valorem duty 从价税；按值征税 `,d7_#9'  
ad valorem duty system 从价税制 $8r:&Iw  
ad valorem fee 从价费 P$I\)Q H  
ad valorem tariff 从价关税 G].KJ5,y  
additional allowance 额外免税额 64fG,b  
additional amount for unexpired risk 未过期风险的额外款额 @CF4 :NNHw  
additional assessable profit 补加应评税利润 _AYF'o-Cm  
additional assessment 补加评税 lZ_k307  
additional commitment 额外承担 #mYxO  
additional commitment vote 额外承担拨款 a"0~_=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 --kK<9J7  
additional dependent parent allowance 供养父母额外免税额 i>2_hn_UR  
additional provision 额外拨款 (Lnh> '2  
additional stamp duty 附加印花税 Q,`kfxA`O  
additional tax 补加税罚款；补加税款 Q>$L;1E*,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .SN
]hLV5  
adjudged bankrupt 被裁定破产 y>8?RX8  
adjudicated bankrupt 裁定破产人 nT"z(\i.!J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 oVW?d]R  
adjudication of bankruptcy 裁定破产；宣告破产 e.V){}{V  
adjudication of insolvency 裁定无力偿还债务 {AUEVt  
adjusted actual 经调整的实数；调整后的实数 ]mA?TwD  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]U%Tm>s.  
adjusted figure 经调整的数字；调整后的数额 n TG| Isa  
adjusted liabilities 经调整的负债；调整后的负债 Vk-_H)*r  
adjusted loss 经调整的亏损；调整后的亏损 )3sb2 #  
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 <H6Uo#ao  
adjusted profit 经调整的利润；调整后的利润 N=9lA0y+  
adjusted surplus 经调整的盈余额；调整后的盈余额 PAkW[;GSDh  
adjusted value 经调整的价值；调整后的价值 t/|^N t@XT  
adjustment 调整；修订；理算〔保险〕 X)m2{@v D  
adjustment centre 调剂中心 e{&gF1"[  
adjustment lag 调整过程的时间差距；调整时差 plfB}p  
adjustment mechanism 调整机制 p~IvkW>ln)  
adjustment of loss 亏损调整 9lv2  
adjustment process 调整过程；调整程序 if>] )g2lr  
adjustment range 调整幅度 *OiHrI9y  
administered exchange rate 受管制汇率 ~vmY2h\