[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: ,MmX(O0  
=!V
-V}KK-  
A share Ａ股；甲类股份 9fj8r3 F#  
abatement of tax 减税；减扣免税额 PQ}owEJ2eM  
ABN AMRO Bank N.V. 荷兰银行 F\)?Ntj)>@  
above-the-line expenditure 线上项目支出；经常预算支出 B%L dH  
above-the-line receipt 线上项目收入；经常预算收入 t XbMP  
ABSA Asia Limited 南非联合亚洲有限公司 54^2=bp  
absolute change 绝对数值变更 Z(~v{c %<  
absolute expenditure 实际开支 [k<w'n*  
absolute guideline figure 绝对准则数字 q]^Q?r<g::  
absolute interest 绝对权益 E
N\ uX!  
absolute order of discharge 绝对破产解除令 GIs *;ps7w  
absolute profit margin 绝对利润幅度 Z%_m<Nf8T  
absolute value 实值；绝对值 ]b&"](A  
absolutely vested interest 绝对既得权益 Bh%Yu*.f  
absorbed cost 已吸收成本；已分摊成本 RaX:&PE  
absorption 吸收；分摊；合并 [VL+
X^  
absorption rate 吸收率；摊配率；分摊率 JvI6+[  
ACB Finance Limited 亚洲商业财务有限公司 gf]k@
-)  
acceptable form of reciprocity 合理的互惠条件 xGBp+j1H  
acceptable rate 适当利率；适当汇率 GcHy`bQbiX  
acceptance agreement 承兑协议 i*3*)ly  
acceptance for honour 参加承兑 sX,."@[  
acceptor 承兑人；接受人；受票人 *~b}]M700  
acceptor for honour 参加承兑人 K'DRX85F  
accident insurance 意外保险 /Y7YyjMi  
Accident Insurance Association of Hong Kong 香港意外保险公会 v"~0 3-SX  
accident insurance scheme 意外保险计划 C8oAl3d+h  
accident year basis 意外年度基准 U6sPJc<  
accommodation 通融；贷款 V\=QAN^  
accommodation bill 通融票据；空头票据 IT5a/;J  
accommodation party 汇票代发人  9Q.}jV  
account balance 帐户余额；帐户结余 >'MT]@vez  
account book 帐簿 eGEeWJ}[$  
account collected in advance 预收款项 k
O8W>  
account current book 往来帐簿 FTk`Mq  
account of after-acquired property 事后取得的财产报告 $HE ?B{  
account of defaulter 拖欠帐目 =eB^(!M  
account payable 应付帐款 @qaK5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -Y:^<C^^&8  
account receivable 应收帐款 ymr#OP$<S  
account receivable report 应收帐款报表 l`M7a9*U  
account statement 结单；帐单；会计财务报表 V39`J*fI  
account title 帐户名称；会计科目 Gd:fh5u':  
accountant's report 会计师报告 C3#mmiL-  
Accountant's Report Rules 会计师报告规则  0+P[
0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `{ 6K~(  
Accounting Arrangements 《会计安排》 rO;Vr},3\%  
accounting basis 会计基础 6+Bccqn|  
accounting by Official Receiver 破产管理署署长呈交的帐目 S(Ej:  H  
Accounting Circular 《会计通告》 )V6<'>1WZ  
accounting class 会计类别 ~a RK=i$F  
accounting date 记帐日期；会计结算日期 S@WzvM  
accounting for money 款项核算 5Y}=,v*h}  
Accounting Officer 会计主任 5jS8{d0  
accounting period 会计报告期；会计期 rF>7 >wq  
accounting policy 会计政策；会计方针 NR@n%p  
accounting practice 会计惯例 3R|C$
+Sc  
accounting principle 会计准则 :~gG]|F  
accounting record 会计记录 7z@Jw  
accounting report 会计报告 =w#sCy  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~,: FZ1wh  
Accounting Society of China 中国会计学会 X7~AqG  
accounting statement 会计报表 1TIP23:  
accounting system 会计制度；会计系统 _w\A=6=q|  
accounting transaction 会计事项；帐务交易 aIsT"6A~{  
accounting treatment 会计处理 QaAWO  
accounting year 会计年度 <6(&w9WY  
accretion 增值；添加 zwE Z?m!  
accrual 应计项目；应累算数目 D$OUy}[2`.  
accrual basis 应计制；权责发生制 z:
+fiJB_  
accrual basis accounting 应计制会计；权责发生制会计 l^,"^vz  
accrue 应累算；应计 pk&;5|cCD  
accrued benefit 应累算利益 Sph:OX8  
accrued charges 应计费用 {G^f/%  
accrued cumulative preference share dividend 应累算的累积优先股股息 q8_8rp-@  
accrued expenses 应累算费用 r: :LQ$  
accrued interest payable 应付利息；应计未付利息 [ {|868  
accrued interest receivable 应收利息；应计未收利息 ]=EYju@  
accrued right 累算权益 [fjP.kw;J  
accruing profit 应累算的利润 Xu+^41  
accumulated fiscal reserve 累积财政储备 *53@%9 {u  
accumulated profit 累积利润；滚存溢利 Z91GM1lrf8  
accumulated reserve 累积储备 
|@Mx?(  
accumulation of surplus income 累积收益盈余 ivb?B,Lz0  
acquired assets 既得资产 zQNkjQ{mx  
acquisition 收购；购置；取得 ;I5u"MDHGI  
acquisition cost 购置成本 m+7/ebj{A  
acquisition expenses 购置费用 (aQNe{D#  
acquisition of 100% interest 收购全部股权 :Q@qR((&o  
acquisition of control 取得控制权 F4|Z:e,Hr  
acquisition of fixed assets 购置固定资产 5?{ytNCY  
acquisition of shell “买壳” ET[vJnReC  
acquisition price 收购价 TjswB#  
act of God 天灾 nR2pqaKc  
acting partner 执事合伙人 PAUepO_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c<c"n'  
active partner 积极参与的合伙人 ;94e   
active trading 交投活跃 1m5=N
u  
actual circulation 实际流通 gq+|Hr  
actual cost 实际成本 u#c3T'E  
actual expenditure 实际开支；实际支出 #XaTUT  
actual income 实际入息；实际收入；实际收益 MS~|F^g  
actual market 现货市场 p!wx
10b  
actual price 现货价；实际价格 2VgDM6h  
actual profit 实际利润 M~uX!bDH  
actual quotation 实盘；实际价位；实际报价
0OrT{jo  
actual year basis 按实际年度计算 .e,(}_[[<  
actuals 实货 fZH";_"1  
actuarial investigation 精算调查 {f9jK@%Gy  
actuarial principle 精算原则 hj_%'kk-A  
actuarial report 精算师报告 4-wCk=I  
Actuarial Society of Hong Kong 香港精算学会 9AGf4tuy  
actuarial valuation 精算师估值 {#]vvO2~$  
actuary 精算师 n:# gKR-J  
ad referendum agreement 暂定协议；有待覆核的协定 ox2?d<dC6  
ad valorem duty 从价税；按值征税 >Wbt_%dKy  
ad valorem duty system 从价税制 .-[d6Pn
w  
ad valorem fee 从价费 e7cqm*Qi  
ad valorem tariff 从价关税 "kHQ}#6r  
additional allowance 额外免税额 "{&?t}rj+  
additional amount for unexpired risk 未过期风险的额外款额 LG/6_t}  
additional assessable profit 补加应评税利润 T/$6ov+K  
additional assessment 补加评税 dg?[gD8!4&  
additional commitment 额外承担 Xaca=tsO  
additional commitment vote 额外承担拨款 jQgy=;?Lwm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^-24S#KE  
additional dependent parent allowance 供养父母额外免税额 wP <)  
additional provision 额外拨款 FuKp`T-H  
additional stamp duty 附加印花税 0)?.rthk4S  
additional tax 补加税罚款；补加税款 )l|/lj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7a4b,-93  
adjudged bankrupt 被裁定破产 E[Rd=/P6  
adjudicated bankrupt 裁定破产人 xXJl Qbs  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Pz/bne;=  
adjudication of bankruptcy 裁定破产；宣告破产 t.7KS:  
adjudication of insolvency 裁定无力偿还债务 [ ; $(;  
adjusted actual 经调整的实数；调整后的实数 k!^Au8Up?  
adjusted current assets 经调整的流动资产；调整后的流动资产 NFEF{|}BM  
adjusted figure 经调整的数字；调整后的数额 '4L0=G:A<q  
adjusted liabilities 经调整的负债；调整后的负债 v`Iw:?)%  
adjusted loss 经调整的亏损；调整后的亏损 nisW<Q`uB  
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 #:Tb(R   
adjusted profit 经调整的利润；调整后的利润 _"Bh 3 7  
adjusted surplus 经调整的盈余额；调整后的盈余额 =xa:>Vh#  
adjusted value 经调整的价值；调整后的价值 FBR]) h'Z  
adjustment 调整；修订；理算〔保险〕 xux
j
 
adjustment centre 调剂中心 "8' aZ.P  
adjustment lag 调整过程的时间差距；调整时差 3V,$FS]  
adjustment mechanism 调整机制 ?0U.1N  
adjustment of loss 亏损调整 {NS6y\,  
adjustment process 调整过程；调整程序 4^Ke
A".  
adjustment range 调整幅度 ^o*$OM7x  
administered exchange rate 受管制汇率 :dZq!1~t