[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:
JPHUmv6  
2}GKHC  
A share Ａ股；甲类股份 =tLU]  
abatement of tax 减税；减扣免税额 IOn`cbV:  
ABN AMRO Bank N.V. 荷兰银行 -fhAtxkg  
above-the-line expenditure 线上项目支出；经常预算支出 ?i/73H+;D3  
above-the-line receipt 线上项目收入；经常预算收入 fHW-Je7mG  
ABSA Asia Limited 南非联合亚洲有限公司 T27:"LVw  
absolute change 绝对数值变更 'o7R/`4KR  
absolute expenditure 实际开支 ,&-S?|  
absolute guideline figure 绝对准则数字 5ZZd.9ZgM  
absolute interest 绝对权益 `x5ll;"J  
absolute order of discharge 绝对破产解除令 u_h=nk  
absolute profit margin 绝对利润幅度 IQo]9Lx  
absolute value 实值；绝对值 DIL)7K4  
absolutely vested interest 绝对既得权益 sTJJE3TBI  
absorbed cost 已吸收成本；已分摊成本 [))gn  
absorption 吸收；分摊；合并 p, !
1 3X  
absorption rate 吸收率；摊配率；分摊率 X9p+a,  
ACB Finance Limited 亚洲商业财务有限公司 p<<6}3~  
acceptable form of reciprocity 合理的互惠条件 YNuewD  
acceptable rate 适当利率；适当汇率 9Kq<\"7Bmz  
acceptance agreement 承兑协议 B'NS&7+].  
acceptance for honour 参加承兑 Vj#%B.#Zbf  
acceptor 承兑人；接受人；受票人 Rv0-vH.n  
acceptor for honour 参加承兑人 \CP*i_:"  
accident insurance 意外保险 GZ;Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 &3!i@2d;3f  
accident insurance scheme 意外保险计划 ^[k6]
1h  
accident year basis 意外年度基准  gvvFU,2  
accommodation 通融；贷款 H0 {Mlu9  
accommodation bill 通融票据；空头票据  pb,{$A  
accommodation party 汇票代发人 lqhHb
B  
account balance 帐户余额；帐户结余 ABd153oW"  
account book 帐簿 :-W$PIBe  
account collected in advance 预收款项 J(H??9(s  
account current book 往来帐簿 I8XGU)  
account of after-acquired property 事后取得的财产报告 h#$_<U  
account of defaulter 拖欠帐目 (or =f`  
account payable 应付帐款 !NlB%
cF  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5%vP~vy_}  
account receivable 应收帐款 R4hav   
account receivable report 应收帐款报表 >$d d9|[  
account statement 结单；帐单；会计财务报表 KFCQYdI`d  
account title 帐户名称；会计科目 H620vlC}V  
accountant's report 会计师报告 i4 y(H  
Accountant's Report Rules 会计师报告规则 Z&2 &wD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e7)>U!9c9  
Accounting Arrangements 《会计安排》 Y- z~#;  
accounting basis 会计基础 2b{@
]Fp  
accounting by Official Receiver 破产管理署署长呈交的帐目 G <}7vF  
Accounting Circular 《会计通告》 +_vm\]4  
accounting class 会计类别 >KH( nc$  
accounting date 记帐日期；会计结算日期 7$E2/@f  
accounting for money 款项核算 C.B8 J"T-  
Accounting Officer 会计主任 ee__3>H"/  
accounting period 会计报告期；会计期 3|z;K,`Fw  
accounting policy 会计政策；会计方针 _R>s5|_  
accounting practice 会计惯例 P,s)2s'nZ  
accounting principle 会计准则 D/NIn=>
j  
accounting record 会计记录 *X"F:7  
accounting report 会计报告 d#M?lS>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [kU[}FT  
Accounting Society of China 中国会计学会 dja9XWOg  
accounting statement 会计报表 #,Fx@3y\a  
accounting system 会计制度；会计系统 U O{xpY  
accounting transaction 会计事项；帐务交易 C5W-B8>  
accounting treatment 会计处理 _&8KB1~
 
accounting year 会计年度 zmrX%!CW  
accretion 增值；添加 $n_sGr  
accrual 应计项目；应累算数目 r' 97\|  
accrual basis 应计制；权责发生制 1{Sx V  
accrual basis accounting 应计制会计；权责发生制会计
Bk@_]a  
accrue 应累算；应计 .1l[
l5$  
accrued benefit 应累算利益 @i1.5z  
accrued charges 应计费用 Hf`&&  
accrued cumulative preference share dividend 应累算的累积优先股股息 "X!_37kQ  
accrued expenses 应累算费用 wE.@ 0  
accrued interest payable 应付利息；应计未付利息 Z:}2F^6  
accrued interest receivable 应收利息；应计未收利息 8tB{rK,  
accrued right 累算权益 a*e|>pDO  
accruing profit 应累算的利润 .5$V7t.t$\  
accumulated fiscal reserve 累积财政储备 dzk?Zg  
accumulated profit 累积利润；滚存溢利 U iPVZ@?  
accumulated reserve 累积储备 yD=)&->Ra  
accumulation of surplus income 累积收益盈余 f{oxF?|89  
acquired assets 既得资产 ~T{d9yNW1  
acquisition 收购；购置；取得 iI/'!85  
acquisition cost 购置成本 d,E/ 9y\e  
acquisition expenses 购置费用 0[3tW[j  
acquisition of 100% interest 收购全部股权 @b(gjOE  
acquisition of control 取得控制权 u]++&~i  
acquisition of fixed assets 购置固定资产 &nY2u-Q  
acquisition of shell “买壳” RM/ s:  
acquisition price 收购价 .x9nWa  
act of God 天灾 )l/C_WEK  
acting partner 执事合伙人 YP@?j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2{Lc^6i(t
 
active partner 积极参与的合伙人 %.r5E2'  
active trading 交投活跃 g^|_X1{  
actual circulation 实际流通 kK_>*iCMo  
actual cost 实际成本 M4$4D?  
actual expenditure 实际开支；实际支出 s
C'A_-'  
actual income 实际入息；实际收入；实际收益 c_j)8  
actual market 现货市场 gJ}'O4*b  
actual price 现货价；实际价格 =z7Ay  
actual profit 实际利润 1OJD\wc  
actual quotation 实盘；实际价位；实际报价 E ].a|4sh  
actual year basis 按实际年度计算 j4hUPL7  
actuals 实货 9dhFQWz"  
actuarial investigation 精算调查 KfI$'F #"/  
actuarial principle 精算原则 ~(L <uFU V  
actuarial report 精算师报告 ~S<F  
Actuarial Society of Hong Kong 香港精算学会 ?R~Ye  
actuarial valuation 精算师估值 \c`r9H^v{  
actuary 精算师 *1 eTf  
ad referendum agreement 暂定协议；有待覆核的协定 1pBsr(  
ad valorem duty 从价税；按值征税 -O
,O<tOm  
ad valorem duty system 从价税制 fn"jYSy  
ad valorem fee 从价费 s(DaPhL6Qm  
ad valorem tariff 从价关税 M<me\s)  
additional allowance 额外免税额 5=;I|l,  
additional amount for unexpired risk 未过期风险的额外款额 ^a0-5  
additional assessable profit 补加应评税利润 XVK[p=cIL  
additional assessment 补加评税 MLDg).5  
additional commitment 额外承担 pJ@DHj2@  
additional commitment vote 额外承担拨款 k?*DBXJv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MyS7AL   
additional dependent parent allowance 供养父母额外免税额 Ab|NjY:  
additional provision 额外拨款 H0Gp mKYW  
additional stamp duty 附加印花税 J }`$WL:  
additional tax 补加税罚款；补加税款 7'
l{I'Z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;`Ch2b1+   
adjudged bankrupt 被裁定破产 0}3'h#33=  
adjudicated bankrupt 裁定破产人 "r(pK@h  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Yka yT0!  
adjudication of bankruptcy 裁定破产；宣告破产 -O q=J;  
adjudication of insolvency 裁定无力偿还债务 '/)_{Ly  
adjusted actual 经调整的实数；调整后的实数 G"R>aw  
adjusted current assets 经调整的流动资产；调整后的流动资产 "I1M$^8n  
adjusted figure 经调整的数字；调整后的数额 YSUH*i/%  
adjusted liabilities 经调整的负债；调整后的负债 V?pO~qo  
adjusted loss 经调整的亏损；调整后的亏损 'S-"*:$,u  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 C4K&flk]  
adjusted profit 经调整的利润；调整后的利润 :a<TV9?H0  
adjusted surplus 经调整的盈余额；调整后的盈余额 q|_ 5@Ly  
adjusted value 经调整的价值；调整后的价值 MrjB[3Td  
adjustment 调整；修订；理算〔保险〕 mI*>7?  
adjustment centre 调剂中心 {xx;zjt%}}  
adjustment lag 调整过程的时间差距；调整时差 wOl-iN=  
adjustment mechanism 调整机制 CX2q7azG  
adjustment of loss 亏损调整 V$%Fs{  
adjustment process 调整过程；调整程序 FbT&w4Um=  
adjustment range 调整幅度 =-&iF  
administered exchange rate 受管制汇率 Xg)FIaw]eT