[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: ny}?+&K  
I^o^@C  
A share Ａ股；甲类股份 NQb?&.C   
abatement of tax 减税；减扣免税额 !vU[V,~  
ABN AMRO Bank N.V. 荷兰银行 R .,w`<<  
above-the-line expenditure 线上项目支出；经常预算支出 ?FLjvmE9  
above-the-line receipt 线上项目收入；经常预算收入 Sdn] f4  
ABSA Asia Limited 南非联合亚洲有限公司 :=/DF  
absolute change 绝对数值变更 ]b[3 th*  
absolute expenditure 实际开支 B::vOg77  
absolute guideline figure 绝对准则数字 Y=5hm  
absolute interest 绝对权益 O
SBE5  
absolute order of discharge 绝对破产解除令 D=8=wT2<  
absolute profit margin 绝对利润幅度 [=iq4F'7  
absolute value 实值；绝对值 :%0Z
  
absolutely vested interest 绝对既得权益 $h2h&6mH  
absorbed cost 已吸收成本；已分摊成本 =Vi+wH{xM  
absorption 吸收；分摊；合并 %T&kK2d;  
absorption rate 吸收率；摊配率；分摊率 KMZ% 1=a  
ACB Finance Limited 亚洲商业财务有限公司 -v]7}[
.[  
acceptable form of reciprocity 合理的互惠条件 AojX)_"z  
acceptable rate 适当利率；适当汇率 Mqna0"IYx*  
acceptance agreement 承兑协议 2JbCYCTC  
acceptance for honour 参加承兑 6pH.sX$!_  
acceptor 承兑人；接受人；受票人
!$O
+M#  
acceptor for honour 参加承兑人 H.YntFtD'  
accident insurance 意外保险 1(-)$m8}  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?&[`=ZVn  
accident insurance scheme 意外保险计划 cc@y  
accident year basis 意外年度基准 7{p,<Uz<"U  
accommodation 通融；贷款 i# QI}r  
accommodation bill 通融票据；空头票据 kw!! 5U;7  
accommodation party 汇票代发人 OH&&d=~  
account balance 帐户余额；帐户结余 VlKWWQj  
account book 帐簿 AH;h#dT  
account collected in advance 预收款项 NL1Ajms`  
account current book 往来帐簿 V-VR+Ndz  
account of after-acquired property 事后取得的财产报告 1%>/%eyn5  
account of defaulter 拖欠帐目 rUlXx5f  
account payable 应付帐款 Zb@PwH4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Nkc=@l{  
account receivable 应收帐款 %kF6y_h`  
account receivable report 应收帐款报表 R+P1 +5  
account statement 结单；帐单；会计财务报表 1B2>8N  
account title 帐户名称；会计科目 At"@`1n_u'  
accountant's report 会计师报告 "wdC/  
Accountant's Report Rules 会计师报告规则 BYRf MtT@+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *S7<QyVh  
Accounting Arrangements 《会计安排》 }LOAT$]XI  
accounting basis 会计基础 mzDbw-#  
accounting by Official Receiver 破产管理署署长呈交的帐目 "Ln)v   
Accounting Circular 《会计通告》 ,XR1N$LN8_  
accounting class 会计类别 wPyfn
e?~,  
accounting date 记帐日期；会计结算日期 e~xN[Q\0]  
accounting for money 款项核算 rq>@0i  
Accounting Officer 会计主任 Zhf+u r  
accounting period 会计报告期；会计期 @?TOg{:  
accounting policy 会计政策；会计方针 q5Z]Z.%3O  
accounting practice 会计惯例 X"*pt5B6`  
accounting principle 会计准则 $vx]\` ^  
accounting record 会计记录 u`g|u:(r  
accounting report 会计报告 l1nrJm8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jruwdm^  
Accounting Society of China 中国会计学会 WS4J
a$*  
accounting statement 会计报表 dxsPX=\:  
accounting system 会计制度；会计系统 Z!DGCw  
accounting transaction 会计事项；帐务交易 [8[g_  
accounting treatment 会计处理 `i;f  
accounting year 会计年度 kyMWO*>|  
accretion 增值；添加 NsPt1_Y8  
accrual 应计项目；应累算数目 Kx7s d i  
accrual basis 应计制；权责发生制 `bNY[Gv>)  
accrual basis accounting 应计制会计；权责发生制会计 RAPR-I;{  
accrue 应累算；应计 O,u$L  
accrued benefit 应累算利益 -uX): h!  
accrued charges 应计费用 ogtl UCUD  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^i:%0"[*^i  
accrued expenses 应累算费用 yCpU173V  
accrued interest payable 应付利息；应计未付利息 N 8 n`f  
accrued interest receivable 应收利息；应计未收利息 h_n`E7&bG  
accrued right 累算权益 t[ cHdI  
accruing profit 应累算的利润 E0G"B'x  
accumulated fiscal reserve 累积财政储备 ,#m:U5#h  
accumulated profit 累积利润；滚存溢利 zb.dVK`7N-  
accumulated reserve 累积储备 P9c!  
accumulation of surplus income 累积收益盈余 /?VwoSgV^  
acquired assets 既得资产 WS6'R   
acquisition 收购；购置；取得 dD ?ZF6  
acquisition cost 购置成本 k^K>*mcJ  
acquisition expenses 购置费用 lk;4l Z  
acquisition of 100% interest 收购全部股权 9Z
w{MM]  
acquisition of control 取得控制权 B)* ?H=f/  
acquisition of fixed assets 购置固定资产 @~sJ ((G[5  
acquisition of shell “买壳” ^Y,nv,gYn  
acquisition price 收购价 opqY@>Vh&  
act of God 天灾 ,v,#f .  
acting partner 执事合伙人 / -s-W<S[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ZMEU4?F  
active partner 积极参与的合伙人 db#svj*  
active trading 交投活跃 fRh}n ^X  
actual circulation 实际流通 cao=O \Y7  
actual cost 实际成本 =Z}$X: $  
actual expenditure 实际开支；实际支出 K,j'!VQA4g  
actual income 实际入息；实际收入；实际收益 $\Oc]%  
actual market 现货市场 v(=?@tF}E  
actual price 现货价；实际价格 }JI
@f14  
actual profit 实际利润 TMJq-u51  
actual quotation 实盘；实际价位；实际报价 Dk%+|c  
actual year basis 按实际年度计算 &
Ql$7:r  
actuals 实货 sBm)D=Kll  
actuarial investigation 精算调查 n37P$0  
actuarial principle 精算原则 \w#)uYK{i_  
actuarial report 精算师报告 [] cF*en  
Actuarial Society of Hong Kong 香港精算学会 Nux   
actuarial valuation 精算师估值 wAD%1;  
actuary 精算师 ~ kw
S`  
ad referendum agreement 暂定协议；有待覆核的协定 w#}[=jy  
ad valorem duty 从价税；按值征税 duQ,6  
ad valorem duty system 从价税制 i/|}#yw8A  
ad valorem fee 从价费 @k+K_gR  
ad valorem tariff 从价关税 4g+Dp&U  
additional allowance 额外免税额 r:3h2J[_  
additional amount for unexpired risk 未过期风险的额外款额 cY]BtJ#  
additional assessable profit 补加应评税利润  X~g U$  
additional assessment 补加评税 7w\L<v
Fm  
additional commitment 额外承担 {: ]u 6l  
additional commitment vote 额外承担拨款 q{Ao j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <c3Te$.  
additional dependent parent allowance 供养父母额外免税额 7K5 tBUNQ  
additional provision 额外拨款 0hg4y  
additional stamp duty 附加印花税 CFXr=.yz  
additional tax 补加税罚款；补加税款 |W*#N8IP  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F/ o }5H  
adjudged bankrupt 被裁定破产 PCx:  
adjudicated bankrupt 裁定破产人 TrPw*4h 9s  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P](/5KrK  
adjudication of bankruptcy 裁定破产；宣告破产 .fAHP 5-  
adjudication of insolvency 裁定无力偿还债务 >t#5eT`_ w  
adjusted actual 经调整的实数；调整后的实数 F1*xY%Jv^M  
adjusted current assets 经调整的流动资产；调整后的流动资产 QpCTHpZ  
adjusted figure 经调整的数字；调整后的数额 gz#2}  
adjusted liabilities 经调整的负债；调整后的负债 [>D5(O  
adjusted loss 经调整的亏损；调整后的亏损 =O%'qUj`q  
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 IFsh"i  
adjusted profit 经调整的利润；调整后的利润 K2
{6{X=  
adjusted surplus 经调整的盈余额；调整后的盈余额 XM f>B|
  
adjusted value 经调整的价值；调整后的价值 nc3u
sq  
adjustment 调整；修订；理算〔保险〕 < v1.+  
adjustment centre 调剂中心 A01PEVd@A  
adjustment lag 调整过程的时间差距；调整时差 `*WzHDv5p  
adjustment mechanism 调整机制 K;7ea47m N  
adjustment of loss 亏损调整 !&},h=  
adjustment process 调整过程；调整程序 b$q~(Z}  
adjustment range 调整幅度 \NZ@>on  
administered exchange rate 受管制汇率 '>cZ7: