[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: ~K7$ZM  
(9]8r2|.  
A share Ａ股；甲类股份 ~x-"?K  
abatement of tax 减税；减扣免税额 ;4:[kv@  
ABN AMRO Bank N.V. 荷兰银行 (D<_ iV
 
above-the-line expenditure 线上项目支出；经常预算支出 M^89]woC  
above-the-line receipt 线上项目收入；经常预算收入 GJ9'i-\*\  
ABSA Asia Limited 南非联合亚洲有限公司 aVE/qXB  
absolute change 绝对数值变更 VUneCt%  
absolute expenditure 实际开支 }wIF$v?M  
absolute guideline figure 绝对准则数字 K Y=$RO  
absolute interest 绝对权益 x\i+MVR-  
absolute order of discharge 绝对破产解除令 PwC9@c%c  
absolute profit margin 绝对利润幅度 q*^m8  
absolute value 实值；绝对值 wni^qs.i@3  
absolutely vested interest 绝对既得权益 2]UwIxzR  
absorbed cost 已吸收成本；已分摊成本 Q?g#?z&Pu\  
absorption 吸收；分摊；合并 (i1q".  
absorption rate 吸收率；摊配率；分摊率 O30eq 7(  
ACB Finance Limited 亚洲商业财务有限公司 Q2)CbH Sz  
acceptable form of reciprocity 合理的互惠条件 9OS~;9YR  
acceptable rate 适当利率；适当汇率 Ux!q(9
<_  
acceptance agreement 承兑协议 ,SF>$ .  
acceptance for honour 参加承兑 <K:L.c!  
acceptor 承兑人；接受人；受票人 B<Zm'hdX  
acceptor for honour 参加承兑人 JeXA*U#  
accident insurance 意外保险 Bo4MoSF}  
Accident Insurance Association of Hong Kong 香港意外保险公会 %W8*vSbx  
accident insurance scheme 意外保险计划 !^x;4@Ejm  
accident year basis 意外年度基准 /
*G-\|  
accommodation 通融；贷款 8 o  SL3  
accommodation bill 通融票据；空头票据 sPP(>y( \  
accommodation party 汇票代发人 & -c{  
account balance 帐户余额；帐户结余 ;uhpo  
account book 帐簿 $fhR1A  
account collected in advance 预收款项 *km!<L7Y  
account current book 往来帐簿 wZsjbNf`K  
account of after-acquired property 事后取得的财产报告 IQ $ /|b/  
account of defaulter 拖欠帐目 f5`q9w_c  
account payable 应付帐款 .P(Ax:g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hcT5>w[  
account receivable 应收帐款
?58*#'r  
account receivable report 应收帐款报表 ,opS)C$  
account statement 结单；帐单；会计财务报表 ]^6r7nfR6|  
account title 帐户名称；会计科目 G2s2i2&6E  
accountant's report 会计师报告 _x]q`[Dih  
Accountant's Report Rules 会计师报告规则 M!b-;{;'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Blox~=cW  
Accounting Arrangements 《会计安排》 (J5M+K\H  
accounting basis 会计基础 U}<'[o V  
accounting by Official Receiver 破产管理署署长呈交的帐目 /ptG  
Accounting Circular 《会计通告》 (r-8*)Qh8  
accounting class 会计类别 G\B:i
yKl  
accounting date 记帐日期；会计结算日期 BMH?BRi  
accounting for money 款项核算 ZRP[N)
Ld$  
Accounting Officer 会计主任 AmX ~KK  
accounting period 会计报告期；会计期 `s\E"QeZ
N  
accounting policy 会计政策；会计方针 zxrbEE Q  
accounting practice 会计惯例 wqF_hs(O  
accounting principle 会计准则 jyFKO[s\X  
accounting record 会计记录 @ [<B:Tqo  
accounting report 会计报告 >l=;6QL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R,8460e7  
Accounting Society of China 中国会计学会 2Xqa?ay0>  
accounting statement 会计报表 j
MP;$w  
accounting system 会计制度；会计系统 2!nz>K  
accounting transaction 会计事项；帐务交易 =GL^tAUJ  
accounting treatment 会计处理 ]owcx=5q%'  
accounting year 会计年度 +<^c2diX  
accretion 增值；添加 t&MLgu  
accrual 应计项目；应累算数目 O6b.oS'-  
accrual basis 应计制；权责发生制 j|IvDrm#  
accrual basis accounting 应计制会计；权责发生制会计 |HQFqa<  
accrue 应累算；应计 PcEE@W9  
accrued benefit 应累算利益 yhxZ^(I  
accrued charges 应计费用 E.
4 X,  
accrued cumulative preference share dividend 应累算的累积优先股股息 4Ep6vm X  
accrued expenses 应累算费用 LYMb)=u]  
accrued interest payable 应付利息；应计未付利息 D%h_V>#z  
accrued interest receivable 应收利息；应计未收利息 '&F PkT:5  
accrued right 累算权益 ?1]h5Uh[b  
accruing profit 应累算的利润 MNH-SQB|  
accumulated fiscal reserve 累积财政储备
-f=4\3y3p  
accumulated profit 累积利润；滚存溢利 i,mo0CSa  
accumulated reserve 累积储备 2T-3rC)  
accumulation of surplus income 累积收益盈余
a!mdL|eA@  
acquired assets 既得资产 qR^i5JH}u  
acquisition 收购；购置；取得 DC,]FmWs!+  
acquisition cost 购置成本 I8XU '  
acquisition expenses 购置费用 ?#J;\^  
acquisition of 100% interest 收购全部股权 7KZ>x*o  
acquisition of control 取得控制权 U>a~V"5,u  
acquisition of fixed assets 购置固定资产 ^03M~SNCj  
acquisition of shell “买壳” wbbr8WiU
 
acquisition price 收购价 S!R:a>\  
act of God 天灾 @i
az _;  
acting partner 执事合伙人 B0ZLGB  
active market 买卖活跃的市场；交投畅旺的市场；旺市 l/6(V:  
active partner 积极参与的合伙人 Yp6% @c6\  
active trading 交投活跃 $m0-IyXcv  
actual circulation 实际流通 5`f\[oA  
actual cost 实际成本 >5bd!b,  
actual expenditure 实际开支；实际支出 )B5(V5-!|  
actual income 实际入息；实际收入；实际收益 X  m%aT  
actual market 现货市场 fR,7l9<%Zp  
actual price 现货价；实际价格 xi!R[xr1  
actual profit 实际利润 h 7*
#;j  
actual quotation 实盘；实际价位；实际报价 .ot[_*A.FD  
actual year basis 按实际年度计算 cB2jf</  
actuals 实货 TuMD+^x  
actuarial investigation 精算调查 IK|W^hH\8  
actuarial principle 精算原则 k4BiH5\hA  
actuarial report 精算师报告 xXNLUP  
Actuarial Society of Hong Kong 香港精算学会 X{;3gN  
actuarial valuation 精算师估值 42 &m)  
actuary 精算师 zXT[}J VV  
ad referendum agreement 暂定协议；有待覆核的协定 .6y(ox|LL  
ad valorem duty 从价税；按值征税 GFO(O  
ad valorem duty system 从价税制 U?yKwH^{  
ad valorem fee 从价费 \t+q1S1  
ad valorem tariff 从价关税 m;m4/z3U  
additional allowance 额外免税额 Y)9]I6n7  
additional amount for unexpired risk 未过期风险的额外款额 a3(q;^v  
additional assessable profit 补加应评税利润 rR3(yy0L  
additional assessment 补加评税  -TKQfd  
additional commitment 额外承担 h&6t.2<e  
additional commitment vote 额外承担拨款 XjV,wsZ=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =U<6TP]{  
additional dependent parent allowance 供养父母额外免税额 7|$ H}$
 
additional provision 额外拨款 2F fwct:  
additional stamp duty 附加印花税 F ][QH\N  
additional tax 补加税罚款；补加税款 7Jvb6V<R  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 '3V?M;3|K  
adjudged bankrupt 被裁定破产 S1a}9Z|  
adjudicated bankrupt 裁定破产人 #e(P~'A0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 J3#  
adjudication of bankruptcy 裁定破产；宣告破产 S
Bqx_4}  
adjudication of insolvency 裁定无力偿还债务 o9D]\PdL>  
adjusted actual 经调整的实数；调整后的实数 qaN%&K9F8  
adjusted current assets 经调整的流动资产；调整后的流动资产 S !wY6z  
adjusted figure 经调整的数字；调整后的数额 bx8|_K*^  
adjusted liabilities 经调整的负债；调整后的负债 o 2sOf  
adjusted loss 经调整的亏损；调整后的亏损 ^q ?xi5w  
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 hu''"/raM  
adjusted profit 经调整的利润；调整后的利润  C#x9RW  
adjusted surplus 经调整的盈余额；调整后的盈余额 z4[S02s  
adjusted value 经调整的价值；调整后的价值 *O@uF4+!1  
adjustment 调整；修订；理算〔保险〕 .j_YVYu1&  
adjustment centre 调剂中心 Dt p\T|)  
adjustment lag 调整过程的时间差距；调整时差 4Js9"<w  
adjustment mechanism 调整机制 *Mr?}_,X*  
adjustment of loss 亏损调整 ;\N${YIn  
adjustment process 调整过程；调整程序 ;~5w`F)  
adjustment range 调整幅度 l~9P4 ,  
administered exchange rate 受管制汇率 C!r9+z)<