[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: AHP;N6Y6  
 
OJ# d  
A share Ａ股；甲类股份 /yO0Z1G  
abatement of tax 减税；减扣免税额 l.SoiFDd  
ABN AMRO Bank N.V. 荷兰银行 Q,>]f@m  
above-the-line expenditure 线上项目支出；经常预算支出 ?$H=n{iW  
above-the-line receipt 线上项目收入；经常预算收入 H7Ee0T(`  
ABSA Asia Limited 南非联合亚洲有限公司 jQ P2[\  
absolute change 绝对数值变更 T$Rf  
absolute expenditure 实际开支 &
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absolute guideline figure 绝对准则数字 @aWd0e]  
absolute interest 绝对权益 Dgz^ s^fxU  
absolute order of discharge 绝对破产解除令 E*UE?4FSw|  
absolute profit margin 绝对利润幅度 H')8p;~{}  
absolute value 实值；绝对值 x?G"58  
absolutely vested interest 绝对既得权益 ";w"dfC^  
absorbed cost 已吸收成本；已分摊成本 C.VU"= -  
absorption 吸收；分摊；合并 kfs[*ku  
absorption rate 吸收率；摊配率；分摊率 e:;u_be~  
ACB Finance Limited 亚洲商业财务有限公司 -=4:qQEw  
acceptable form of reciprocity 合理的互惠条件 !X<dN..  
acceptable rate 适当利率；适当汇率 J+Zp<Wu-  
acceptance agreement 承兑协议 8]% e[  
acceptance for honour 参加承兑 6
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acceptor 承兑人；接受人；受票人 iq`caoi  
acceptor for honour 参加承兑人 G@6F<L~$1  
accident insurance 意外保险 +)e+$ l  
Accident Insurance Association of Hong Kong 香港意外保险公会 u'"]{.K>fb  
accident insurance scheme 意外保险计划 }m.45n/  
accident year basis 意外年度基准 03dmHg.E!E  
accommodation 通融；贷款 ;Z-%'5hKM  
accommodation bill 通融票据；空头票据 j:'8yFi_  
accommodation party 汇票代发人 c[4I > "w  
account balance 帐户余额；帐户结余 I73=PfS:m  
account book 帐簿 zXv2plw(  
account collected in advance 预收款项 P^m&oH5]EG  
account current book 往来帐簿 }Gh95HwE  
account of after-acquired property 事后取得的财产报告 7SJtW` ~  
account of defaulter 拖欠帐目 X32{y973hT  
account payable 应付帐款 63pd W/\j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2$yNryd  
account receivable 应收帐款 l[b`4  
account receivable report 应收帐款报表 /NFm6AA]  
account statement 结单；帐单；会计财务报表 7toDk$jJRg  
account title 帐户名称；会计科目 ;^|:*  
accountant's report 会计师报告 Amj'$G|+hj  
Accountant's Report Rules 会计师报告规则 tE;c>=>t  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Na$[nv8qh  
Accounting Arrangements 《会计安排》 }9 I,p$  
accounting basis 会计基础 zIbrw9G  
accounting by Official Receiver 破产管理署署长呈交的帐目 5 /m}v'S%  
Accounting Circular 《会计通告》 %"BJW  
accounting class 会计类别 9 kLA57  
accounting date 记帐日期；会计结算日期 MW|:'D`  
accounting for money 款项核算 _'Hw`0}s  
Accounting Officer 会计主任 D[p`1$E-1v  
accounting period 会计报告期；会计期 o%[swoM@  
accounting policy 会计政策；会计方针 )EIT>u=  
accounting practice 会计惯例 gE~LPwM  
accounting principle 会计准则 e3]v *<bj  
accounting record 会计记录 fsUZG 6  
accounting report 会计报告 F0/!+ho  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t`E e/L%  
Accounting Society of China 中国会计学会 F4=V*/7  
accounting statement 会计报表 DN;3VT.-  
accounting system 会计制度；会计系统 EEj.Kch}4  
accounting transaction 会计事项；帐务交易 5O"$'iL  
accounting treatment 会计处理 ugS  
accounting year 会计年度 I)q"M]~  
accretion 增值；添加 CK(`]-q>,  
accrual 应计项目；应累算数目 ^D A<=C-[!  
accrual basis 应计制；权责发生制 t-)d*|2n}o  
accrual basis accounting 应计制会计；权责发生制会计 zAH6SaI$  
accrue 应累算；应计 J3_Ou2cF`  
accrued benefit 应累算利益 B PG&R  
accrued charges 应计费用 z2[{3Kd*  
accrued cumulative preference share dividend 应累算的累积优先股股息 o4nDjFhh  
accrued expenses 应累算费用 J1@skj4#\~  
accrued interest payable 应付利息；应计未付利息 "43F.!P  
accrued interest receivable 应收利息；应计未收利息 Z^_gS&nDa~  
accrued right 累算权益 q0VR&b`?>D  
accruing profit 应累算的利润 #;/ob-  
accumulated fiscal reserve 累积财政储备 )w,<XJhg`  
accumulated profit 累积利润；滚存溢利 >- U+o.o  
accumulated reserve 累积储备 1 ;eWnb(  
accumulation of surplus income 累积收益盈余 Y |9  
acquired assets 既得资产 'C) v?!19  
acquisition 收购；购置；取得 %'.3t|zH  
acquisition cost 购置成本 CO`?M,x>  
acquisition expenses 购置费用
S9dXkd  
acquisition of 100% interest 收购全部股权 hd@jm^k  
acquisition of control 取得控制权 2&XNT-Qm  
acquisition of fixed assets 购置固定资产 8~ u/gM  
acquisition of shell “买壳” IO<Ds#(  
acquisition price 收购价 40}7O<9*  
act of God 天灾 U;t1 K  
acting partner 执事合伙人 x.Tulo0/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }mpFo2  
active partner 积极参与的合伙人 }/MmuPp  
active trading 交投活跃 "D'"uMS`H  
actual circulation 实际流通 r0*Y~ KHw  
actual cost 实际成本 oqbhb1D1<  
actual expenditure 实际开支；实际支出 H:cAORLB  
actual income 实际入息；实际收入；实际收益 BJKv9x1jK  
actual market 现货市场 /h9v'Y}c  
actual price 现货价；实际价格 4`Lr^q}M+  
actual profit 实际利润 i@mS8%|l  
actual quotation 实盘；实际价位；实际报价 -quJX;~  
actual year basis 按实际年度计算 8&yI1XM|  
actuals 实货 z! :0%qu  
actuarial investigation 精算调查 fGoJP[ae  
actuarial principle 精算原则 5&qBG@Hw]  
actuarial report 精算师报告 Z?u}?-b1\H  
Actuarial Society of Hong Kong 香港精算学会 7MQh,J!"  
actuarial valuation 精算师估值 "EwzuM8f  
actuary 精算师 h 27f0x9  
ad referendum agreement 暂定协议；有待覆核的协定 ZmmX_!M  
ad valorem duty 从价税；按值征税 d .%2QkL  
ad valorem duty system 从价税制 hR~
&}sxN  
ad valorem fee 从价费 l2ie\4dK@  
ad valorem tariff 从价关税 JJ9R, 8n6  
additional allowance 额外免税额 k/1S7X[  
additional amount for unexpired risk 未过期风险的额外款额 Wg,7k9I  
additional assessable profit 补加应评税利润 t
XcZl!3x  
additional assessment 补加评税 ~BMUea(  
additional commitment 额外承担 wHh6y?g\  
additional commitment vote 额外承担拨款 `\GRY @cg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Xyjd7"  
additional dependent parent allowance 供养父母额外免税额 6j95>}@  
additional provision 额外拨款 7^tYtMm|U  
additional stamp duty 附加印花税 u;+8Jg+xH/  
additional tax 补加税罚款；补加税款 o2[$XONTl  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~O|~M_Z  
adjudged bankrupt 被裁定破产 NxnaH!wS  
adjudicated bankrupt 裁定破产人 *7b? .{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @saK:z  
adjudication of bankruptcy 裁定破产；宣告破产 %+/Dv  
adjudication of insolvency 裁定无力偿还债务 H4W!Md  
adjusted actual 经调整的实数；调整后的实数 (2UA,  
adjusted current assets 经调整的流动资产；调整后的流动资产 -[}Aka,f!  
adjusted figure 经调整的数字；调整后的数额 m^ Epw4eg  
adjusted liabilities 经调整的负债；调整后的负债 H3 -? cy  
adjusted loss 经调整的亏损；调整后的亏损 xT(0-o*  
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 Lp/'-Y_  
adjusted profit 经调整的利润；调整后的利润 z[6avW"q  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;e.8EL  
adjusted value 经调整的价值；调整后的价值
suE8"v!sk  
adjustment 调整；修订；理算〔保险〕 e N v\ZR1  
adjustment centre 调剂中心 gu:vf/  
adjustment lag 调整过程的时间差距；调整时差 -*Tf
.c  
adjustment mechanism 调整机制  W =;,ls  
adjustment of loss 亏损调整 [XttT  
adjustment process 调整过程；调整程序 eK5~YM:o  
adjustment range 调整幅度 h=\1ZQKC)  
administered exchange rate 受管制汇率  fefy`J