[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: ZNFn^iuQ  
-{pcb7.xuv  
A share Ａ股；甲类股份 h_?D%b~5
 
abatement of tax 减税；减扣免税额 + R])u5c'  
ABN AMRO Bank N.V. 荷兰银行 7\JRHw  
above-the-line expenditure 线上项目支出；经常预算支出 >T.U\,om7  
above-the-line receipt 线上项目收入；经常预算收入 ?OYu BZF  
ABSA Asia Limited 南非联合亚洲有限公司 /,2Em>  
absolute change 绝对数值变更 W3{k{~  
absolute expenditure 实际开支 {qx}f^WV  
absolute guideline figure 绝对准则数字 ],>Z'W  
absolute interest 绝对权益 eXnMS!g%Z  
absolute order of discharge 绝对破产解除令 @`$8rck`  
absolute profit margin 绝对利润幅度 n1DD+@  
absolute value 实值；绝对值 ff-9NvW4v  
absolutely vested interest 绝对既得权益 M,e_=aq  
absorbed cost 已吸收成本；已分摊成本 Wxb/|?,  
absorption 吸收；分摊；合并 Wh(V?!^@5  
absorption rate 吸收率；摊配率；分摊率 lj@c"Yrk  
ACB Finance Limited 亚洲商业财务有限公司 %l,p />r  
acceptable form of reciprocity 合理的互惠条件 wjoxfPnf  
acceptable rate 适当利率；适当汇率 VZb0x)w  
acceptance agreement 承兑协议 *7nlel  
acceptance for honour 参加承兑 +_06{7@h  
acceptor 承兑人；接受人；受票人 ?*tpW75hR[  
acceptor for honour 参加承兑人 /JtKn*?}:>  
accident insurance 意外保险 `DC)U1  
Accident Insurance Association of Hong Kong 香港意外保险公会 e}(ws~.  
accident insurance scheme 意外保险计划 ~k+-))pf  
accident year basis 意外年度基准 +MGEO+  
accommodation 通融；贷款 -2K`:}\y&  
accommodation bill 通融票据；空头票据 $}aL Fb  
accommodation party 汇票代发人 +x-n,!(  
account balance 帐户余额；帐户结余 53=s'DZ  
account book 帐簿 Uj0DX>I  
account collected in advance 预收款项 N02N w(pi  
account current book 往来帐簿 dW,$yH_  
account of after-acquired property 事后取得的财产报告 t{Q9Kv  
account of defaulter 拖欠帐目 #`<|W5  
account payable 应付帐款 cDxjD5E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1r\? uD  
account receivable 应收帐款 fHb0pp\[.  
account receivable report 应收帐款报表 u(\b1h n  
account statement 结单；帐单；会计财务报表 FoInJ(PDH  
account title 帐户名称；会计科目 ?#rDoYt/Sx  
accountant's report 会计师报告 9-Qub+0o  
Accountant's Report Rules 会计师报告规则 8D;>
]>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 C*/d%eHD  
Accounting Arrangements 《会计安排》 ts{Tk5+  
accounting basis 会计基础 ^WVH z;  
accounting by Official Receiver 破产管理署署长呈交的帐目 enO5XsIc  
Accounting Circular 《会计通告》 * "~^k^_b}  
accounting class 会计类别 %=]~5a9  
accounting date 记帐日期；会计结算日期 9H" u\t|?  
accounting for money 款项核算 (YGJw?]  
Accounting Officer 会计主任 iU~oPp[e  
accounting period 会计报告期；会计期 +smPR  
accounting policy 会计政策；会计方针 [9Q2/V;Uk%  
accounting practice 会计惯例 zo7Hm]W`  
accounting principle 会计准则 U5Q `r7  
accounting record 会计记录 *t3fbD  
accounting report 会计报告 S$=])^dur  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]p `#KVW  
Accounting Society of China 中国会计学会 i?A4uyYwS  
accounting statement 会计报表 <Ktx*(D  
accounting system 会计制度；会计系统 'eLO#1Ipf  
accounting transaction 会计事项；帐务交易 ?r'rvu'/  
accounting treatment 会计处理 ]Yp;8#:1  
accounting year 会计年度 ^^ {K[sLB  
accretion 增值；添加 J3oH^  
accrual 应计项目；应累算数目 *<i { Mb Q  
accrual basis 应计制；权责发生制 w=rh@S]  
accrual basis accounting 应计制会计；权责发生制会计 p4fU/  
accrue 应累算；应计 *FQrmdwb]L  
accrued benefit 应累算利益 >TeTa l  
accrued charges 应计费用 ;xN4L  
accrued cumulative preference share dividend 应累算的累积优先股股息 ';^VdR]fk  
accrued expenses 应累算费用 ,l_"%xYx  
accrued interest payable 应付利息；应计未付利息 Vge9AH:op  
accrued interest receivable 应收利息；应计未收利息 E"b+Q  
accrued right 累算权益 l7ZqkGG]  
accruing profit 应累算的利润 `&LPqb  
accumulated fiscal reserve 累积财政储备 >j4;{r+eQw  
accumulated profit 累积利润；滚存溢利 Y#=0C*FS  
accumulated reserve 累积储备 .Qyq*6T3&  
accumulation of surplus income 累积收益盈余 _Qt  
acquired assets 既得资产 2!QJa=  
acquisition 收购；购置；取得 VA&_dU]*  
acquisition cost 购置成本 2>Xgo%  
acquisition expenses 购置费用 ,_!pUa l  
acquisition of 100% interest 收购全部股权 U,gg@!1GJo  
acquisition of control 取得控制权 5hr$tkkL  
acquisition of fixed assets 购置固定资产 }G]6Rip3  
acquisition of shell “买壳” 7YV}F9h4  
acquisition price 收购价 2TXrVaM  
act of God 天灾 7.,C'^ci  
acting partner 执事合伙人 %d c=QSL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _ rdEur C6  
active partner 积极参与的合伙人 |e!%6Qq3  
active trading 交投活跃 bg'Qq|<U  
actual circulation 实际流通 \xlelsmB*  
actual cost 实际成本 Bk_23ygO_  
actual expenditure 实际开支；实际支出 }Y[xj{2$O  
actual income 实际入息；实际收入；实际收益 W;4rhZEgd  
actual market 现货市场 &GG
J=c\  
actual price 现货价；实际价格 FO<PMK  
actual profit 实际利润 7y5`YJ}!  
actual quotation 实盘；实际价位；实际报价 E z?O gE{  
actual year basis 按实际年度计算 5/F1|N4  
actuals 实货 -|bnvPmE  
actuarial investigation 精算调查 y'(( tBWa!  
actuarial principle 精算原则 0Dv r:]R  
actuarial report 精算师报告 8oK*NB29  
Actuarial Society of Hong Kong 香港精算学会 <~@}r\  
actuarial valuation 精算师估值 6!sC  
actuary 精算师 sG7G$G*ta!  
ad referendum agreement 暂定协议；有待覆核的协定 xAbx.\  
ad valorem duty 从价税；按值征税 84j6.\,  
ad valorem duty system 从价税制 y-6k<RN
 
ad valorem fee 从价费 
O{R)0&  
ad valorem tariff 从价关税 {$-lXw4  
additional allowance 额外免税额 K~$A2b95  
additional amount for unexpired risk 未过期风险的额外款额 : E[\1  
additional assessable profit 补加应评税利润 !w2J*E\  
additional assessment 补加评税 <'N"GLJ  
additional commitment 额外承担 "m,)3zND3  
additional commitment vote 额外承担拨款 f^Sl(^f  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 NOM6},rp  
additional dependent parent allowance 供养父母额外免税额 d0``:  
additional provision 额外拨款 q4=Gj`\43  
additional stamp duty 附加印花税 JN)@bP  
additional tax 补加税罚款；补加税款 U2<8U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !0!m |^c5  
adjudged bankrupt 被裁定破产 v+Mi"ZAd  
adjudicated bankrupt 裁定破产人 VUnO&zV{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %;/?DQU  
adjudication of bankruptcy 裁定破产；宣告破产 G%
ytp=N  
adjudication of insolvency 裁定无力偿还债务 e0;0X7  
adjusted actual 经调整的实数；调整后的实数 xl2;DFiYt  
adjusted current assets 经调整的流动资产；调整后的流动资产 W5c BT?V  
adjusted figure 经调整的数字；调整后的数额 lt08 E2p9  
adjusted liabilities 经调整的负债；调整后的负债 gr
1Nc Hu  
adjusted loss 经调整的亏损；调整后的亏损 v+d} _rCT  
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 iOY: a  
adjusted profit 经调整的利润；调整后的利润 " b3-'/&  
adjusted surplus 经调整的盈余额；调整后的盈余额 XX&4OV,^%D  
adjusted value 经调整的价值；调整后的价值 eFKF9m  
adjustment 调整；修订；理算〔保险〕 O{^8dwg  
adjustment centre 调剂中心 =D;n#n7  
adjustment lag 调整过程的时间差距；调整时差 3Gi^TXE]  
adjustment mechanism 调整机制 X'FDQoH  
adjustment of loss 亏损调整 jKr\mb  
adjustment process 调整过程；调整程序 W%@r   
adjustment range 调整幅度 Lmsc~~  
administered exchange rate 受管制汇率
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