[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: ESomw  
("lcL2Bq  
A share Ａ股；甲类股份 Q? "[zX1  
abatement of tax 减税；减扣免税额 dX$])b_Uw  
ABN AMRO Bank N.V. 荷兰银行 xJ"Zg]d{  
above-the-line expenditure 线上项目支出；经常预算支出 hf?^#=k ^  
above-the-line receipt 线上项目收入；经常预算收入 rmabm\QY  
ABSA Asia Limited 南非联合亚洲有限公司 `PW=_f={  
absolute change 绝对数值变更 z=K5~nU  
absolute expenditure 实际开支 *z+\yfOO"  
absolute guideline figure 绝对准则数字 F}AbA pTv  
absolute interest 绝对权益 6sZRR{'  
absolute order of discharge 绝对破产解除令 &U=f, 9H  
absolute profit margin 绝对利润幅度 +%<Jr<~W  
absolute value 实值；绝对值 /7lkbL  
absolutely vested interest 绝对既得权益 eAuJ}U [  
absorbed cost 已吸收成本；已分摊成本 DY07?x7  
absorption 吸收；分摊；合并 z9+94<J  
absorption rate 吸收率；摊配率；分摊率 m
CE})S  
ACB Finance Limited 亚洲商业财务有限公司  \1MDCP9:  
acceptable form of reciprocity 合理的互惠条件 \\lC"Z#J`  
acceptable rate 适当利率；适当汇率 YHA[PF   
acceptance agreement 承兑协议 (s3%1OC[  
acceptance for honour 参加承兑 b5|p#&YK~  
acceptor 承兑人；接受人；受票人 FGH>;H@  
acceptor for honour 参加承兑人 &7W6IM  
accident insurance 意外保险 ^0&] .m  
Accident Insurance Association of Hong Kong 香港意外保险公会 CS{9|FNz  
accident insurance scheme 意外保险计划 z K(5&u  
accident year basis 意外年度基准 ye%F <:O7  
accommodation 通融；贷款 8$vH&HdI  
accommodation bill 通融票据；空头票据 BJE <~"  
accommodation party 汇票代发人 j<KC$ [Kt  
account balance 帐户余额；帐户结余 OZ" <V^"`  
account book 帐簿 **q/'K  
account collected in advance 预收款项 $G_<YVXcG  
account current book 往来帐簿 sy?>e*-{  
account of after-acquired property 事后取得的财产报告
X^W> "q  
account of defaulter 拖欠帐目 ^pjez+  
account payable 应付帐款 0/ 6&2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 uqUo4z5T  
account receivable 应收帐款 v wyDY%B"n  
account receivable report 应收帐款报表 x-pMT3m\D#  
account statement 结单；帐单；会计财务报表 asi1c y\  
account title 帐户名称；会计科目  vck$@3*  
accountant's report 会计师报告 <e^/hR4O  
Accountant's Report Rules 会计师报告规则 xAjQW=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9C$!tz>>+i  
Accounting Arrangements 《会计安排》 [:QMn
J  
accounting basis 会计基础 U.aa iX7  
accounting by Official Receiver 破产管理署署长呈交的帐目 @5y(>>C}8%  
Accounting Circular 《会计通告》 z~H Gc"~  
accounting class 会计类别 \zi3.;9|;  
accounting date 记帐日期；会计结算日期 a 98  
accounting for money 款项核算 y]l"u=$Tr{  
Accounting Officer 会计主任 fh_ .J[Y.k  
accounting period 会计报告期；会计期 LU{Z  
accounting policy 会计政策；会计方针 sb @hGS  
accounting practice 会计惯例 _PM<25Y,@  
accounting principle 会计准则 9^='&U9sr  
accounting record 会计记录 W~%~^2g ;k  
accounting report 会计报告 xu=B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iy]}1((hR  
Accounting Society of China 中国会计学会 cDiz!n*.q  
accounting statement 会计报表 vb- 
.^l  
accounting system 会计制度；会计系统 4l''/$P  
accounting transaction 会计事项；帐务交易 (L>[,YO9  
accounting treatment 会计处理 `
I8^QcP  
accounting year 会计年度 m GhJn  
accretion 增值；添加 .m?~TOR  
accrual 应计项目；应累算数目 ]M(mq`K  
accrual basis 应计制；权责发生制 SR& mHI-f0  
accrual basis accounting 应计制会计；权责发生制会计 sAoM=n}!  
accrue 应累算；应计 f~F ehN7  
accrued benefit 应累算利益 !XG&=Rd?  
accrued charges 应计费用 &HK
s >  
accrued cumulative preference share dividend 应累算的累积优先股股息 j7 =3\SO  
accrued expenses 应累算费用 Z0eB
x  
accrued interest payable 应付利息；应计未付利息 mi<D b nou  
accrued interest receivable 应收利息；应计未收利息 Ix
Z.2 67  
accrued right 累算权益 wzPw;
xuG  
accruing profit 应累算的利润 CFm1c1%Hg  
accumulated fiscal reserve 累积财政储备 |{)xC=  
accumulated profit 累积利润；滚存溢利 (AG  
accumulated reserve 累积储备 R2aK5~
 
accumulation of surplus income 累积收益盈余 q|X4[E|{Q  
acquired assets 既得资产 yCIgxPv|7  
acquisition 收购；购置；取得 c@- K  
acquisition cost 购置成本 7V{"!V5  
acquisition expenses 购置费用 9S%gVNxn  
acquisition of 100% interest 收购全部股权 r0deBRM  
acquisition of control 取得控制权 oqba:y;AR  
acquisition of fixed assets 购置固定资产 WcwW@cY7\  
acquisition of shell “买壳” em[F|  
acquisition price 收购价 6b70w @P!  
act of God 天灾 5\0.[W
{^  
acting partner 执事合伙人 J md ?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Bh,)5E^m  
active partner 积极参与的合伙人 SrtVoe[  
active trading 交投活跃 p@Y$eZ:O  
actual circulation 实际流通 c^Jgr(Ow  
actual cost 实际成本 wDSUMB<?  
actual expenditure 实际开支；实际支出 [4Faq3T"  
actual income 实际入息；实际收入；实际收益 .'b3iG&  
actual market 现货市场 )H9*NB8%  
actual price 现货价；实际价格 iM|"H..  
actual profit 实际利润 0BB@E(*  
actual quotation 实盘；实际价位；实际报价 %s2"W~  
actual year basis 按实际年度计算 $U1kP?pR  
actuals 实货 lF8dRIav  
actuarial investigation 精算调查 [A9,!YY  
actuarial principle 精算原则 2c~?UK[1  
actuarial report 精算师报告 e( o/we{  
Actuarial Society of Hong Kong 香港精算学会 wUCDJY:,1  
actuarial valuation 精算师估值 o9LD6$  
actuary 精算师 O)xEF~DaD  
ad referendum agreement 暂定协议；有待覆核的协定 Gr"7w[|+  
ad valorem duty 从价税；按值征税 !""!sFx)R  
ad valorem duty system 从价税制 zrU$SWU  
ad valorem fee 从价费 LAY)">*49H  
ad valorem tariff 从价关税 <W51oO  
additional allowance 额外免税额 =x0"6gTz>  
additional amount for unexpired risk 未过期风险的额外款额 X;6 r$   
additional assessable profit 补加应评税利润 |5IY`;+9  
additional assessment 补加评税 {9Mdt`WL  
additional commitment 额外承担 mu6xL QdA  
additional commitment vote 额外承担拨款 $',GkK{NX  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <`xRqe:&9  
additional dependent parent allowance 供养父母额外免税额 Sd\
IGy{a  
additional provision 额外拨款 =3sldKL&F  
additional stamp duty 附加印花税 #1't"R+3M  
additional tax 补加税罚款；补加税款 5d?!<(e6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _%Jl&0%q  
adjudged bankrupt 被裁定破产 }C{}oLz  
adjudicated bankrupt 裁定破产人 # 5f|1O  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 J7?)$,ij%  
adjudication of bankruptcy 裁定破产；宣告破产 (: TGev  
adjudication of insolvency 裁定无力偿还债务  6I cM:x  
adjusted actual 经调整的实数；调整后的实数 %V%#y $l  
adjusted current assets 经调整的流动资产；调整后的流动资产 y/}VtD  
adjusted figure 经调整的数字；调整后的数额 a4jnu:e  
adjusted liabilities 经调整的负债；调整后的负债 L_~I
~  
adjusted loss 经调整的亏损；调整后的亏损 kh?#={]Z  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 L`\`NNQC  
adjusted profit 经调整的利润；调整后的利润 ?St=7a(D  
adjusted surplus 经调整的盈余额；调整后的盈余额 E7yf[/it  
adjusted value 经调整的价值；调整后的价值 A:.IBctsd  
adjustment 调整；修订；理算〔保险〕 t$y&=v  
adjustment centre 调剂中心 BH#C<0="  
adjustment lag 调整过程的时间差距；调整时差 Q
Bfhyo_  
adjustment mechanism 调整机制 [t  
adjustment of loss 亏损调整 kg?T$}O  
adjustment process 调整过程；调整程序 2-6.r_  
adjustment range 调整幅度 u_
4:#~b  
administered exchange rate 受管制汇率 V8nz-DL{