[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: |V7a26h  
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A share Ａ股；甲类股份 5.E 2fX  
abatement of tax 减税；减扣免税额 j w462h  
ABN AMRO Bank N.V. 荷兰银行 {p\KB!Y-  
above-the-line expenditure 线上项目支出；经常预算支出 t 8+93,*B  
above-the-line receipt 线上项目收入；经常预算收入 +]zP $5_e  
ABSA Asia Limited 南非联合亚洲有限公司 ~zX5}U<R  
absolute change 绝对数值变更 l85"C  
absolute expenditure 实际开支 l`]!)j|+  
absolute guideline figure 绝对准则数字 Bx)&MYY}[[  
absolute interest 绝对权益 NEH$&%OV?  
absolute order of discharge 绝对破产解除令 %G SSy_c  
absolute profit margin 绝对利润幅度 Ol@ZH_  
absolute value 实值；绝对值 6};oLnO  
absolutely vested interest 绝对既得权益 ]mh+4k?b  
absorbed cost 已吸收成本；已分摊成本 ?C{N0?[P-  
absorption 吸收；分摊；合并 ;Vy' y  
absorption rate 吸收率；摊配率；分摊率 ZSSgc0u^?  
ACB Finance Limited 亚洲商业财务有限公司 Z}C%%2Iz  
acceptable form of reciprocity 合理的互惠条件 2fk   
acceptable rate 适当利率；适当汇率 OR9){qP  
acceptance agreement 承兑协议 m>!#}EJ|  
acceptance for honour 参加承兑  f#nmr5F  
acceptor 承兑人；接受人；受票人 u5ygbCm  
acceptor for honour 参加承兑人 `!8Z"xD  
accident insurance 意外保险 /{va<CL  
Accident Insurance Association of Hong Kong 香港意外保险公会 5b'S~Qj#r$  
accident insurance scheme 意外保险计划 463dLEd  
accident year basis 意外年度基准 yB1>83!q  
accommodation 通融；贷款 8gxLL59
 
accommodation bill 通融票据；空头票据 IA4(^-9  
accommodation party 汇票代发人 (jG$M=q-  
account balance 帐户余额；帐户结余 F)w83[5_d  
account book 帐簿 Uy:.m  
account collected in advance 预收款项 PsnU5f)`  
account current book 往来帐簿 {;/o4[jlg  
account of after-acquired property 事后取得的财产报告 t} M3F-NZ  
account of defaulter 拖欠帐目 :\OvVS/  
account payable 应付帐款 }b(e  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y|se^dn  
account receivable 应收帐款 AlxS?f2w  
account receivable report 应收帐款报表 A{%;Hd`0/  
account statement 结单；帐单；会计财务报表 6zWvd  
account title 帐户名称；会计科目 A'8K^,<  
accountant's report 会计师报告 IycxRig  
Accountant's Report Rules 会计师报告规则 0Kk*~gR?  
accounting and auditing procedure 会计与审计程序；会计与核数程序 POXn6R!mM1  
Accounting Arrangements 《会计安排》 Biy 9jIWI  
accounting basis 会计基础 5aNDW'z`f  
accounting by Official Receiver 破产管理署署长呈交的帐目 PgAfR:Y!  
Accounting Circular 《会计通告》 9iCud6H, h  
accounting class 会计类别 EYG E#C; d  
accounting date 记帐日期；会计结算日期 zOdK B2_J7  
accounting for money 款项核算 )M 0O=Cl1  
Accounting Officer 会计主任 9(WC#-,  
accounting period 会计报告期；会计期 |Z
e}bM=N  
accounting policy 会计政策；会计方针 )}!'VIe^!  
accounting practice 会计惯例 :nUsC+oBS  
accounting principle 会计准则 gj^]}6-P  
accounting record 会计记录 xk8p,>/  
accounting report 会计报告 UD`Z;F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cx(F,?SbS  
Accounting Society of China 中国会计学会 X~3P?O]kFv  
accounting statement 会计报表 E5{)d~q  
accounting system 会计制度；会计系统 AHY)#|/)  
accounting transaction 会计事项；帐务交易 E|  
accounting treatment 会计处理 J|24I4  
accounting year 会计年度 <1BK 5%?  
accretion 增值；添加 pH%c7X/[3L  
accrual 应计项目；应累算数目 CD[=z)<z{  
accrual basis 应计制；权责发生制 ;@ X  
accrual basis accounting 应计制会计；权责发生制会计 B[ ka@z7  
accrue 应累算；应计 Xy<f_  
accrued benefit 应累算利益 ! hr@{CD  
accrued charges 应计费用 )\Q|}JV  
accrued cumulative preference share dividend 应累算的累积优先股股息 OZm[iH  
accrued expenses 应累算费用 E}/|Lja  
accrued interest payable 应付利息；应计未付利息 ,{*fOpn  
accrued interest receivable 应收利息；应计未收利息 #!,`E
U  
accrued right 累算权益 RgA4@J#  
accruing profit 应累算的利润 *+4iBpyiB  
accumulated fiscal reserve 累积财政储备 c[lo b{,  
accumulated profit 累积利润；滚存溢利 em!R9J.  
accumulated reserve 累积储备 .@-]A  
accumulation of surplus income 累积收益盈余 d}cJ5!d  
acquired assets 既得资产 gGml c:/J%  
acquisition 收购；购置；取得 jdf)bO(9#  
acquisition cost 购置成本 SfSEA^@|  
acquisition expenses 购置费用 &(^u19TKl  
acquisition of 100% interest 收购全部股权 R6mJFE*6T9  
acquisition of control 取得控制权 @zF:{=+]+  
acquisition of fixed assets 购置固定资产 g 'a?  
acquisition of shell “买壳” +/86
w59  
acquisition price 收购价 _hL4@C  
act of God 天灾 ,nRwwFd.  
acting partner 执事合伙人 8z8SwWS?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $!!=fFX*y  
active partner 积极参与的合伙人 *js$r+4  
active trading 交投活跃 @b\_696.  
actual circulation 实际流通 E (+wl  
actual cost 实际成本 
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actual expenditure 实际开支；实际支出 6FIoWG"x  
actual income 实际入息；实际收入；实际收益 :gaeb8`t  
actual market 现货市场 ={@ @`yP^$  
actual price 现货价；实际价格 qgsE7 ]  
actual profit 实际利润 T KL(97)<  
actual quotation 实盘；实际价位；实际报价 k:)u7A+  
actual year basis 按实际年度计算 /1#Q=T  
actuals 实货 9Sl|l.;!  
actuarial investigation 精算调查 O[p^lr(B7  
actuarial principle 精算原则 )TG0m= *  
actuarial report 精算师报告 7"NJraQ6  
Actuarial Society of Hong Kong 香港精算学会 cBR8HkP~  
actuarial valuation 精算师估值 Zi
@+T  
actuary 精算师
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ad referendum agreement 暂定协议；有待覆核的协定 B%:9P  
ad valorem duty 从价税；按值征税 a;T[%'in  
ad valorem duty system 从价税制 xp8f  
ad valorem fee 从价费 $RNUr \9A  
ad valorem tariff 从价关税 k+r9h'd  
additional allowance 额外免税额 *[~o~e/YCb  
additional amount for unexpired risk 未过期风险的额外款额 /A))"D  
additional assessable profit 补加应评税利润 9f%y)[ \  
additional assessment 补加评税 bKJ7vXC05  
additional commitment 额外承担 ~ 9~\f  
additional commitment vote 额外承担拨款 \j})Ku
l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [x p,&  
additional dependent parent allowance 供养父母额外免税额 n.XhK_6n]M  
additional provision 额外拨款 IgR"euU  
additional stamp duty 附加印花税 Y{2d4VoW6  
additional tax 补加税罚款；补加税款 <6O_t,K]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3?Eoj95w!  
adjudged bankrupt 被裁定破产 :htq%gPex9  
adjudicated bankrupt 裁定破产人 grxl{uIC8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ie~fQ!rf  
adjudication of bankruptcy 裁定破产；宣告破产 +\8krA  
adjudication of insolvency 裁定无力偿还债务 m5em<P!G  
adjusted actual 经调整的实数；调整后的实数 , 64t  
adjusted current assets 经调整的流动资产；调整后的流动资产 !+DJhw&c,  
adjusted figure 经调整的数字；调整后的数额 P9TBQW2G{  
adjusted liabilities 经调整的负债；调整后的负债 ~z _](HKoS  
adjusted loss 经调整的亏损；调整后的亏损 oYh<k  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 fw|+7 O  
adjusted profit 经调整的利润；调整后的利润 X*9N[#wu6  
adjusted surplus 经调整的盈余额；调整后的盈余额 SM /ykk  
adjusted value 经调整的价值；调整后的价值 D Mcxa.Sd!  
adjustment 调整；修订；理算〔保险〕 T<e7(=  
adjustment centre 调剂中心 6+B{4OY  
adjustment lag 调整过程的时间差距；调整时差 o|;eMO-  
adjustment mechanism 调整机制 YaNH.$.:  
adjustment of loss 亏损调整 ,WB_C\.#XN  
adjustment process 调整过程；调整程序 ^*xHy`  
adjustment range 调整幅度 N>pmhskN?  
administered exchange rate 受管制汇率 H9san5{