[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: hgKs[ySo,3  
m.EWYO0XQ  
A share Ａ股；甲类股份 }kXF*cVg  
abatement of tax 减税；减扣免税额 E<&VK*{zcO  
ABN AMRO Bank N.V. 荷兰银行 f+$/gz  
above-the-line expenditure 线上项目支出；经常预算支出 F+Lq  
above-the-line receipt 线上项目收入；经常预算收入 G m<t2Csn  
ABSA Asia Limited 南非联合亚洲有限公司 #\4uu  
absolute change 绝对数值变更 4y21v|(9  
absolute expenditure 实际开支 S`X;2\:  
absolute guideline figure 绝对准则数字 **0Y*Ax@  
absolute interest 绝对权益 }(TZ}* d  
absolute order of discharge 绝对破产解除令 NRq jn; ,+  
absolute profit margin 绝对利润幅度 j|HOry1E&  
absolute value 实值；绝对值 KY"W
{D9ib  
absolutely vested interest 绝对既得权益 m=NX;t  
absorbed cost 已吸收成本；已分摊成本 l= !KZaH  
absorption 吸收；分摊；合并 HPwmi[  
absorption rate 吸收率；摊配率；分摊率 eVbHPu4  
ACB Finance Limited 亚洲商业财务有限公司 :fpYraBM  
acceptable form of reciprocity 合理的互惠条件 WZ~rsSZSV  
acceptable rate 适当利率；适当汇率 6eK18*j%H  
acceptance agreement 承兑协议 0Km{fZYq7;  
acceptance for honour 参加承兑 0-4WLMx  
acceptor 承兑人；接受人；受票人 g4j?E{M?  
acceptor for honour 参加承兑人 jr@<-.  
accident insurance 意外保险 pU`Q[HOs  
Accident Insurance Association of Hong Kong 香港意外保险公会 R[Kyq|UyVr  
accident insurance scheme 意外保险计划 "2qp-'^[c  
accident year basis 意外年度基准 Sjj&n S  
accommodation 通融；贷款 <t gJ-rnL  
accommodation bill 通融票据；空头票据 @oug^]a  
accommodation party 汇票代发人 HK5\i@G+<  
account balance 帐户余额；帐户结余 tX Z5oG7  
account book 帐簿 =}U`q3k  
account collected in advance 预收款项 x8gUP  
account current book 往来帐簿 c<-_Vh.:5  
account of after-acquired property 事后取得的财产报告 @;d (>_n  
account of defaulter 拖欠帐目 ~XQN4Tv-  
account payable 应付帐款 ,p>=WX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i~.L{
K  
account receivable 应收帐款 i>q]U:U  
account receivable report 应收帐款报表 H`aqpa"C  
account statement 结单；帐单；会计财务报表 )UZ 's>O  
account title 帐户名称；会计科目 :)?w2'O  
accountant's report 会计师报告 RNp3lXf O  
Accountant's Report Rules 会计师报告规则 "i4@'`r  
accounting and auditing procedure 会计与审计程序；会计与核数程序 vQ26U(7\>  
Accounting Arrangements 《会计安排》 +vBq,'k`  
accounting basis 会计基础 +`_%U7p(  
accounting by Official Receiver 破产管理署署长呈交的帐目 )aOg_*~  
Accounting Circular 《会计通告》 m_Z%[@L  
accounting class 会计类别 *)U=ZO6S  
accounting date 记帐日期；会计结算日期 N~g'Z `  
accounting for money 款项核算 ^0A'XCULG  
Accounting Officer 会计主任 +;pdG[N  
accounting period 会计报告期；会计期 p@NE^aMn  
accounting policy 会计政策；会计方针 0b~5i-zM/  
accounting practice 会计惯例 )1Os+0az  
accounting principle 会计准则 )DfmO  
accounting record 会计记录 ^cDHyB=v4d  
accounting report 会计报告 \BbemCPAm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N6EH  
Accounting Society of China 中国会计学会 l)HF4#Bs  
accounting statement 会计报表 >j_ ,3{eJ  
accounting system 会计制度；会计系统 HpuHJ#l  
accounting transaction 会计事项；帐务交易 .& B_\*  
accounting treatment 会计处理 G;qC&7T  
accounting year 会计年度 P
c`d@q  
accretion 增值；添加 S;a{wYF6v  
accrual 应计项目；应累算数目 NHPpHY3 ^.  
accrual basis 应计制；权责发生制 W(1p0|WQ:  
accrual basis accounting 应计制会计；权责发生制会计 iAbtv^fn  
accrue 应累算；应计 ZVR0Kzu?Ra  
accrued benefit 应累算利益 2YdMsu~  
accrued charges 应计费用 G?8LYg!-  
accrued cumulative preference share dividend 应累算的累积优先股股息 >QU1_'1r  
accrued expenses 应累算费用 (p-a;.Tw
j  
accrued interest payable 应付利息；应计未付利息 [>oq~[e)?  
accrued interest receivable 应收利息；应计未收利息 a(
NN%'fDD  
accrued right 累算权益 &M*&oi (  
accruing profit 应累算的利润 J, _I$* _0  
accumulated fiscal reserve 累积财政储备 <hkg~4EKc  
accumulated profit 累积利润；滚存溢利 o2@8w[r  
accumulated reserve 累积储备 |k{?\(h;  
accumulation of surplus income 累积收益盈余 b`PAOQ   
acquired assets 既得资产 @w[WG:-+  
acquisition 收购；购置；取得 r,A750P^  
acquisition cost 购置成本 i_)j K  
acquisition expenses 购置费用 ;KWR/? ec  
acquisition of 100% interest 收购全部股权 8h78Zb&[  
acquisition of control 取得控制权 `QC{}Oo^  
acquisition of fixed assets 购置固定资产 ` Cdk b5  
acquisition of shell “买壳” L8Z[Ly+_  
acquisition price 收购价 s3W35S0Q3  
act of God 天灾 c_)vWU  
acting partner 执事合伙人 ~2beVQ(U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #^"\WG7{  
active partner 积极参与的合伙人 Bi]`e_(}  
active trading 交投活跃 "O<JVC{m  
actual circulation 实际流通 XD<7d")I  
actual cost 实际成本 @AvXBMq|  
actual expenditure 实际开支；实际支出 <bDjAVq  
actual income 实际入息；实际收入；实际收益 r3mB"("Z'  
actual market 现货市场 &$.Vi&{.  
actual price 现货价；实际价格 <fCgU&  
actual profit 实际利润 xV:.)Dq9  
actual quotation 实盘；实际价位；实际报价 4^1{UlCop  
actual year basis 按实际年度计算 .[? E1we  
actuals 实货 `^-?yu@  
actuarial investigation 精算调查 [9u/x%f(  
actuarial principle 精算原则 K8$Hg:Ky-/  
actuarial report 精算师报告 U#gHc:$  
Actuarial Society of Hong Kong 香港精算学会 JR<#el  
actuarial valuation 精算师估值 Z=_p  
actuary 精算师 >r2m1}6g"  
ad referendum agreement 暂定协议；有待覆核的协定 9TjAEeU  
ad valorem duty 从价税；按值征税 .;u(uB;J6  
ad valorem duty system 从价税制 ?>N82#9Q  
ad valorem fee 从价费 SXSH9;j  
ad valorem tariff 从价关税 WIb\+!  
additional allowance 额外免税额 v(3nBZHv_!  
additional amount for unexpired risk 未过期风险的额外款额  L,!Z  
additional assessable profit 补加应评税利润 xAMj16ZF  
additional assessment 补加评税 C0[Rf.*  
additional commitment 额外承担 i DO`N!  
additional commitment vote 额外承担拨款 H'-Fv!l?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D9B?9Qt2[  
additional dependent parent allowance 供养父母额外免税额 r*C:)z.}  
additional provision 额外拨款 ;'{:}K=h  
additional stamp duty 附加印花税 xG 7;Ps4L  
additional tax 补加税罚款；补加税款 T {a%:=`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 B08q/qi  
adjudged bankrupt 被裁定破产 _-H uO/  
adjudicated bankrupt 裁定破产人 !T@>Ld:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -@b&qi7&S  
adjudication of bankruptcy 裁定破产；宣告破产 'm# -)R!  
adjudication of insolvency 裁定无力偿还债务 #\"8sY,j  
adjusted actual 经调整的实数；调整后的实数 .r)WDR  
adjusted current assets 经调整的流动资产；调整后的流动资产 *YZ'Uy?  
adjusted figure 经调整的数字；调整后的数额 AMA:hQ  
adjusted liabilities 经调整的负债；调整后的负债 sTU]ntoQqR  
adjusted loss 经调整的亏损；调整后的亏损 'D#}ce)s#  
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 ELeR5xT  
adjusted profit 经调整的利润；调整后的利润 _tS<\zy@y  
adjusted surplus 经调整的盈余额；调整后的盈余额 s/0-DHd  
adjusted value 经调整的价值；调整后的价值 B<
P H7  
adjustment 调整；修订；理算〔保险〕 +?zyFb]Km  
adjustment centre 调剂中心
e<dFvMO  
adjustment lag 调整过程的时间差距；调整时差 }r3, fH  
adjustment mechanism 调整机制 "Nj(0&  
adjustment of loss 亏损调整 d i`}Y&  
adjustment process 调整过程；调整程序 i)Vqvb0Q  
adjustment range 调整幅度 m1a0uEA G  
administered exchange rate 受管制汇率 cBb!7?6(