[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: 2%DSUv:H%  
X&tF;<m^  
A share Ａ股；甲类股份 9P1OP Xv*p  
abatement of tax 减税；减扣免税额 u 1>2
v  
ABN AMRO Bank N.V. 荷兰银行 0M_ DB=  
above-the-line expenditure 线上项目支出；经常预算支出 LdYB7T,  
above-the-line receipt 线上项目收入；经常预算收入 k|e7a2Wwt  
ABSA Asia Limited 南非联合亚洲有限公司 CuaVb1r  
absolute change 绝对数值变更 H*d9l2,KZS  
absolute expenditure 实际开支 lUOF4U&r  
absolute guideline figure 绝对准则数字 Kfbb)?  
absolute interest 绝对权益 =:xW>@bh|  
absolute order of discharge 绝对破产解除令 aB_F9;IR  
absolute profit margin 绝对利润幅度 kYzIp  
absolute value 实值；绝对值 F|'>NL-=  
absolutely vested interest 绝对既得权益 Yz<3JRw  
absorbed cost 已吸收成本；已分摊成本 z6KCv(zvB  
absorption 吸收；分摊；合并 , Rk9N  
absorption rate 吸收率；摊配率；分摊率 \o z#l'z  
ACB Finance Limited 亚洲商业财务有限公司 5Mro Nr  
acceptable form of reciprocity 合理的互惠条件 /K+r? ]kf  
acceptable rate 适当利率；适当汇率 sQYkQ81  
acceptance agreement 承兑协议 J?*1*h   
acceptance for honour 参加承兑 vNyf64)  
acceptor 承兑人；接受人；受票人 !{ y@od@T  
acceptor for honour 参加承兑人 tIWmp30S  
accident insurance 意外保险 ux=w!y;}  
Accident Insurance Association of Hong Kong 香港意外保险公会 !S$:*5=&  
accident insurance scheme 意外保险计划 h0(BO*cy  
accident year basis 意外年度基准 J4k=A7^N  
accommodation 通融；贷款 bBiE  
accommodation bill 通融票据；空头票据 hCi60%g/n  
accommodation party 汇票代发人 2]z8:a  
account balance 帐户余额；帐户结余 >@U*~Nz  
account book 帐簿 W =D4r  
account collected in advance 预收款项 / kF)  
account current book 往来帐簿 sfpZc7  
account of after-acquired property 事后取得的财产报告 8EZ$g< }  
account of defaulter 拖欠帐目 S8kCp;  
account payable 应付帐款 [8 Y:65  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 BGvre'67  
account receivable 应收帐款 _('=b/  
account receivable report 应收帐款报表 ^%d\q d`   
account statement 结单；帐单；会计财务报表 9e<.lb^tP  
account title 帐户名称；会计科目 ncZ+gzK|"  
accountant's report 会计师报告 K%,2=.  
Accountant's Report Rules 会计师报告规则 Mer/G2# &  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /fKx}}g)  
Accounting Arrangements 《会计安排》 xipU8'ac/  
accounting basis 会计基础 0.\/\V:H6  
accounting by Official Receiver 破产管理署署长呈交的帐目 ZJnYIK  
Accounting Circular 《会计通告》 -"R2  
accounting class 会计类别 4R#chQ  
accounting date 记帐日期；会计结算日期 YDIG,%uv  
accounting for money 款项核算 .6ylZ  
Accounting Officer 会计主任 Y[ j6u\y  
accounting period 会计报告期；会计期 +vw\y  
accounting policy 会计政策；会计方针 uFX#`^r`  
accounting practice 会计惯例 XD!W: uvb  
accounting principle 会计准则 P9/q|>F  
accounting record 会计记录 )\1@V+!E%  
accounting report 会计报告 TtK[nP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ])[[ V!1  
Accounting Society of China 中国会计学会 Z]A{ d[  
accounting statement 会计报表 N+9VYH"*  
accounting system 会计制度；会计系统 S50k>_a;  
accounting transaction 会计事项；帐务交易 ^a/gBC82x  
accounting treatment 会计处理 mu\6z_e  
accounting year 会计年度 1NbG>E#Ol  
accretion 增值；添加 zv|2:4H  
accrual 应计项目；应累算数目 gI&#o@Pm  
accrual basis 应计制；权责发生制 C1V|0hu  
accrual basis accounting 应计制会计；权责发生制会计 2+RUTOv/d  
accrue 应累算；应计 eln)BW#  
accrued benefit 应累算利益 ^\hG"5#  
accrued charges 应计费用 wVvF^VHV^  
accrued cumulative preference share dividend 应累算的累积优先股股息 [xK3F+  
accrued expenses 应累算费用 tl[Uw[  
accrued interest payable 应付利息；应计未付利息 ZFA`s qT  
accrued interest receivable 应收利息；应计未收利息 %Si6]3-^@  
accrued right 累算权益 6{@w="VT  
accruing profit 应累算的利润 L\37xJo  
accumulated fiscal reserve 累积财政储备 T tfo^ksw  
accumulated profit 累积利润；滚存溢利 xI{)6t$`  
accumulated reserve 累积储备 J9..P&c\  
accumulation of surplus income 累积收益盈余 ^8]NxV@l  
acquired assets 既得资产 v|Pv 03%?7  
acquisition 收购；购置；取得 ;/bewivNJ  
acquisition cost 购置成本 gl~ecc  
acquisition expenses 购置费用 t DO=P c  
acquisition of 100% interest 收购全部股权 PoHg,n]  
acquisition of control 取得控制权 `oAW7q)~  
acquisition of fixed assets 购置固定资产 <S5BDk   
acquisition of shell “买壳” R1s`z|?
 
acquisition price 收购价 V~UN  
act of God 天灾 UI0(=>L  
acting partner 执事合伙人 xn?a. 3b'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d}Xr}  
active partner 积极参与的合伙人 M5i%jZk  
active trading 交投活跃 W1WYej"  
actual circulation 实际流通 9,c(ys
v"  
actual cost 实际成本 N(O9&L*4fm  
actual expenditure 实际开支；实际支出 Cw~q4A6'  
actual income 实际入息；实际收入；实际收益 oF v
fCrd  
actual market 现货市场 ]q\b,)4 e  
actual price 现货价；实际价格 E}%B;"b/Tj  
actual profit 实际利润  nI[os  
actual quotation 实盘；实际价位；实际报价 l\f*
d6o  
actual year basis 按实际年度计算  hz{`h  
actuals 实货 *}Xf!"I#]N  
actuarial investigation 精算调查 M +-*QyCFK  
actuarial principle 精算原则 J.3u^~zy  
actuarial report 精算师报告 # '=a=8-$  
Actuarial Society of Hong Kong 香港精算学会 'Oxy$U   
actuarial valuation 精算师估值 O6@j &*jS  
actuary 精算师 Ih@61>X.o*  
ad referendum agreement 暂定协议；有待覆核的协定 !'Ak&j1:`  
ad valorem duty 从价税；按值征税 at@G/?  
ad valorem duty system 从价税制 )tG\vk=@  
ad valorem fee 从价费 %Wg'i!?cB  
ad valorem tariff 从价关税 {0r0\D>bw  
additional allowance 额外免税额 t1]K<>g  
additional amount for unexpired risk 未过期风险的额外款额 UJ%R   
additional assessable profit 补加应评税利润 bjyZk_\  
additional assessment 补加评税 -6Z\qxKqZ  
additional commitment 额外承担 evenq$ H  
additional commitment vote 额外承担拨款 1eA
7>$w}[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~cWAl,(B<F  
additional dependent parent allowance 供养父母额外免税额 #OZ>V3k  
additional provision 额外拨款 \S_Ou   
additional stamp duty 附加印花税 Cwr~HY  
additional tax 补加税罚款；补加税款 "<6G6?sz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 '|ad_M  
adjudged bankrupt 被裁定破产 #HYr0Tw6`  
adjudicated bankrupt 裁定破产人 e4-@f%5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 FW.7'7G@n  
adjudication of bankruptcy 裁定破产；宣告破产 ?xA:@:l/  
adjudication of insolvency 裁定无力偿还债务 XWDL5K  
adjusted actual 经调整的实数；调整后的实数 M\vwI"  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,y1PbA0m  
adjusted figure 经调整的数字；调整后的数额 }I2wjO   
adjusted liabilities 经调整的负债；调整后的负债 [<7@{ ;r  
adjusted loss 经调整的亏损；调整后的亏损 z__E Yh  
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 JELTou  
adjusted profit 经调整的利润；调整后的利润 $yN{-T"  
adjusted surplus 经调整的盈余额；调整后的盈余额 D{!6Y*d6&s  
adjusted value 经调整的价值；调整后的价值 +00b)TF  
adjustment 调整；修订；理算〔保险〕 A_V]yP  
adjustment centre 调剂中心 !1rlN8w(qr  
adjustment lag 调整过程的时间差距；调整时差 {SOr#{1z*  
adjustment mechanism 调整机制 +ndaL hj'  
adjustment of loss 亏损调整 :8I9\eet3  
adjustment process 调整过程；调整程序 Q}`0W[a ~  
adjustment range 调整幅度 r`=+L-!  
administered exchange rate 受管制汇率 #r$cyV!k