[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: d_qVk4h
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A share Ａ股；甲类股份 VC tiZ4  
abatement of tax 减税；减扣免税额 ~:b~f]lO  
ABN AMRO Bank N.V. 荷兰银行 TB[2!ZW  
above-the-line expenditure 线上项目支出；经常预算支出 sO-R+G/^7  
above-the-line receipt 线上项目收入；经常预算收入 uvM88#  
ABSA Asia Limited 南非联合亚洲有限公司 s1apHwJ -  
absolute change 绝对数值变更 jCv+m7Z  
absolute expenditure 实际开支 H#`?toS  
absolute guideline figure 绝对准则数字 zO]dQ$r\Z  
absolute interest 绝对权益 |OT%,QT|  
absolute order of discharge 绝对破产解除令 "?.Wb L  
absolute profit margin 绝对利润幅度 6oBt<r?CJ  
absolute value 实值；绝对值 #,{v Js~  
absolutely vested interest 绝对既得权益 qr;" K?NX  
absorbed cost 已吸收成本；已分摊成本 *,*5sV  
absorption 吸收；分摊；合并 M8Lj*JN  
absorption rate 吸收率；摊配率；分摊率 5h7DVr!  
ACB Finance Limited 亚洲商业财务有限公司 DNO%J^  
acceptable form of reciprocity 合理的互惠条件 e(5R8ud  
acceptable rate 适当利率；适当汇率 g<c^\WG  
acceptance agreement 承兑协议 F RUt}*  
acceptance for honour 参加承兑 ^Wz{su2  
acceptor 承兑人；接受人；受票人 }}2hI`   
acceptor for honour 参加承兑人 7NqV*  
accident insurance 意外保险 PelV67?M  
Accident Insurance Association of Hong Kong 香港意外保险公会 Tj+WO6#V  
accident insurance scheme 意外保险计划 ]g!<5w  
accident year basis 意外年度基准 e%>E| 9*u  
accommodation 通融；贷款 Jev.o]|_,  
accommodation bill 通融票据；空头票据 ]qRz!D%@^  
accommodation party 汇票代发人 @"2-tn@q_  
account balance 帐户余额；帐户结余 Bv *h?`Q  
account book 帐簿 {IwYoRaXa  
account collected in advance 预收款项 qT%E[qDS  
account current book 往来帐簿 B ~GyS"  
account of after-acquired property 事后取得的财产报告 _{);n$`  
account of defaulter 拖欠帐目 ']Y:gmM"  
account payable 应付帐款 Ms3/P|{"p  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7w({ GZ   
account receivable 应收帐款 gI{F"7fa=  
account receivable report 应收帐款报表 h {btT  
account statement 结单；帐单；会计财务报表 _<Tz1>j=  
account title 帐户名称；会计科目 014!~c  
accountant's report 会计师报告 GMI>$$<  
Accountant's Report Rules 会计师报告规则 oLRio.u*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 jqmP^ZS  
Accounting Arrangements 《会计安排》
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accounting basis 会计基础 b,`N;*  
accounting by Official Receiver 破产管理署署长呈交的帐目 >cLZP#^\2E  
Accounting Circular 《会计通告》 kXRD_B5&  
accounting class 会计类别 c6.|; 4  
accounting date 记帐日期；会计结算日期 T]k@g_  
accounting for money 款项核算 W;W\L? r  
Accounting Officer 会计主任 T;7|d5][  
accounting period 会计报告期；会计期 o*VQH`G*|g  
accounting policy 会计政策；会计方针 ]F!,Jx  
accounting practice 会计惯例 kY&j~R[C  
accounting principle 会计准则 C%h_!z":  
accounting record 会计记录 xRmB?kM3]5  
accounting report 会计报告 )VrHP9fu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %/p5C  
Accounting Society of China 中国会计学会 mmti3Y  
accounting statement 会计报表 nAOId90wue  
accounting system 会计制度；会计系统 XZJx3!~fm  
accounting transaction 会计事项；帐务交易 NU"X*g-x^  
accounting treatment 会计处理 .v'8G)6g  
accounting year 会计年度 Z_/03K$q  
accretion 增值；添加 Ns{4BM6j  
accrual 应计项目；应累算数目 Rlu;l  
accrual basis 应计制；权责发生制 lC{m;V2  
accrual basis accounting 应计制会计；权责发生制会计 4`B:Mq&j  
accrue 应累算；应计 u5,<.#EVY  
accrued benefit 应累算利益 Hr'#
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accrued charges 应计费用 r\?*?sL  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,;;~dfHm  
accrued expenses 应累算费用 XCY4[2*a>  
accrued interest payable 应付利息；应计未付利息 420K fVA  
accrued interest receivable 应收利息；应计未收利息 5sRNqTIr  
accrued right 累算权益 ,KWeW^z'7  
accruing profit 应累算的利润 O1PdM52  
accumulated fiscal reserve 累积财政储备 =Vfj#WL  
accumulated profit 累积利润；滚存溢利 oz--gA:g  
accumulated reserve 累积储备 1k`!w}  
accumulation of surplus income 累积收益盈余 l\)Q3.w  
acquired assets 既得资产 /on p<u  
acquisition 收购；购置；取得 #v1 4"sZ}  
acquisition cost 购置成本 Q{l;8MCL  
acquisition expenses 购置费用 l }[ 4  
acquisition of 100% interest 收购全部股权 [dUEe@P  
acquisition of control 取得控制权
Fc Cxr@  
acquisition of fixed assets 购置固定资产 YN^8s  
acquisition of shell “买壳” p O.8>C%  
acquisition price 收购价 riz
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act of God 天灾 o3yZCz  
acting partner 执事合伙人 HD|5:fAqA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Wp ]u0w  
active partner 积极参与的合伙人 gNJ\*]SY  
active trading 交投活跃 QLn5:&  
actual circulation 实际流通 r+n&Pp+9  
actual cost 实际成本 Z|.z~53;  
actual expenditure 实际开支；实际支出 ;:OJQFu%4  
actual income 实际入息；实际收入；实际收益 }[|"db  
actual market 现货市场 R_csKj  
actual price 现货价；实际价格 5|Uub,  
actual profit 实际利润 W cnYD)  
actual quotation 实盘；实际价位；实际报价 ,b/0_Q  
actual year basis 按实际年度计算 yq2Bz7P  
actuals 实货 g`6S*&8I  
actuarial investigation 精算调查 rW6LMkt72  
actuarial principle 精算原则 @#p4QEQA  
actuarial report 精算师报告 1FuChd  
Actuarial Society of Hong Kong 香港精算学会 #RcmO*
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actuarial valuation 精算师估值 '(P bz   
actuary 精算师 m1TPy-|1  
ad referendum agreement 暂定协议；有待覆核的协定 ezL*YM8?@  
ad valorem duty 从价税；按值征税 ][.1b@)qV  
ad valorem duty system 从价税制 7}x KiHh:  
ad valorem fee 从价费 zx^)Qb/EL6  
ad valorem tariff 从价关税 9P]TIV.  
additional allowance 额外免税额 Z@>>ZS1Do  
additional amount for unexpired risk 未过期风险的额外款额 3' ^ON  
additional assessable profit 补加应评税利润 ]HRE-g  
additional assessment 补加评税 E-RbFTVBA  
additional commitment 额外承担 H
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additional commitment vote 额外承担拨款 zMDR1/|D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (7"qT^s3  
additional dependent parent allowance 供养父母额外免税额 F"LT\7yjyG  
additional provision 额外拨款 \]^|IViIQ  
additional stamp duty 附加印花税 <ioX|.7ZX  
additional tax 补加税罚款；补加税款 4VK5TWg  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 r`lgK2r\  
adjudged bankrupt 被裁定破产 ivt\| >  
adjudicated bankrupt 裁定破产人 bw@tA7Y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?p`}6s Q}  
adjudication of bankruptcy 裁定破产；宣告破产 ?H
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adjudication of insolvency 裁定无力偿还债务  d(k`Yk8  
adjusted actual 经调整的实数；调整后的实数 WvR}c  
adjusted current assets 经调整的流动资产；调整后的流动资产 L &eO?I=,  
adjusted figure 经调整的数字；调整后的数额 SN+&'?$WD  
adjusted liabilities 经调整的负债；调整后的负债 i
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adjusted loss 经调整的亏损；调整后的亏损 4}gwMjU-B  
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 9t=erhUr  
adjusted profit 经调整的利润；调整后的利润 MjHeUf
 
adjusted surplus 经调整的盈余额；调整后的盈余额 1wwh Tek  
adjusted value 经调整的价值；调整后的价值 4((Z8@iX/  
adjustment 调整；修订；理算〔保险〕 A:N!H_x  
adjustment centre 调剂中心 ]RxNSr0e  
adjustment lag 调整过程的时间差距；调整时差 CnAhEf)b  
adjustment mechanism 调整机制 jJ9|  
adjustment of loss 亏损调整 )m?oQ#`m  
adjustment process 调整过程；调整程序 /+'@}u |  
adjustment range 调整幅度 sH6srwI  
administered exchange rate 受管制汇率 |GIT{_JE