[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: MM Nz2DEy[  
|Vc:o_n7  
A share Ａ股；甲类股份 @_Ly^' "  
abatement of tax 减税；减扣免税额 4?e7
s.9N  
ABN AMRO Bank N.V. 荷兰银行 Xu\22/Co  
above-the-line expenditure 线上项目支出；经常预算支出 l7GLN1#m  
above-the-line receipt 线上项目收入；经常预算收入 mQt?d?6  
ABSA Asia Limited 南非联合亚洲有限公司 #|{^k u  
absolute change 绝对数值变更  S?m4  
absolute expenditure 实际开支 {%z}CTf#  
absolute guideline figure 绝对准则数字 %i`YJ  
absolute interest 绝对权益 HltURTb I  
absolute order of discharge 绝对破产解除令 d:=:l?  
absolute profit margin 绝对利润幅度 QX393v!  
absolute value 实值；绝对值 yO09NQ 5u  
absolutely vested interest 绝对既得权益 oN
BYJ]t  
absorbed cost 已吸收成本；已分摊成本 ( j~trpe,  
absorption 吸收；分摊；合并 pn2_ {8.  
absorption rate 吸收率；摊配率；分摊率 -%)8=  
ACB Finance Limited 亚洲商业财务有限公司
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acceptable form of reciprocity 合理的互惠条件 c9
5{Xy  
acceptable rate 适当利率；适当汇率 :n<<hR0d  
acceptance agreement 承兑协议 ^k}jPc6  
acceptance for honour 参加承兑 9S[T an|  
acceptor 承兑人；接受人；受票人 pxs`g&3yd  
acceptor for honour 参加承兑人 *G0r4Ui$  
accident insurance 意外保险 w`OHNwXh#I  
Accident Insurance Association of Hong Kong 香港意外保险公会 We,~P\g  
accident insurance scheme 意外保险计划 z|>f*Z  
accident year basis 意外年度基准 })}-K7v1+  
accommodation 通融；贷款 1~P ^g`  
accommodation bill 通融票据；空头票据 GPnSdGLC  
accommodation party 汇票代发人 kihO~<  
account balance 帐户余额；帐户结余 @VcSK`  
account book 帐簿 !ZlNPPrq}  
account collected in advance 预收款项 FqK2[] 8  
account current book 往来帐簿 t Sf`  
account of after-acquired property 事后取得的财产报告 Sud5F4S  
account of defaulter 拖欠帐目 YG6Kvc6T  
account payable 应付帐款 APR%ZpG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *QpKeI  
account receivable 应收帐款 +EBoFeeIG  
account receivable report 应收帐款报表 .4wp  
account statement 结单；帐单；会计财务报表 A">A @`}  
account title 帐户名称；会计科目 B ]YY[i  
accountant's report 会计师报告 ;1 02ddRV  
Accountant's Report Rules 会计师报告规则 29=L7

 
accounting and auditing procedure 会计与审计程序；会计与核数程序 jVp
k) ;vC  
Accounting Arrangements 《会计安排》 @rVBL<!o,  
accounting basis 会计基础 OVm $  
accounting by Official Receiver 破产管理署署长呈交的帐目 eq ze7EY  
Accounting Circular 《会计通告》 ?pv}~>  
accounting class 会计类别 Y-WYQ{  
accounting date 记帐日期；会计结算日期 <ctn_"p Z  
accounting for money 款项核算 glppb$oB\  
Accounting Officer 会计主任 PDcZno?  
accounting period 会计报告期；会计期 v+|N7  
accounting policy 会计政策；会计方针 A@0%7xm  
accounting practice 会计惯例 {<- BU[H  
accounting principle 会计准则 nEM>*;iE   
accounting record 会计记录 43Yav+G(+  
accounting report 会计报告 <99Xg_e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j5:{H4?  
Accounting Society of China 中国会计学会 )5 j%."  
accounting statement 会计报表 Oj*3'?<7=  
accounting system 会计制度；会计系统 &@xixbg  
accounting transaction 会计事项；帐务交易 _KkLH\1g$  
accounting treatment 会计处理 +`x8[A)-  
accounting year 会计年度 b!ZXQn3X<  
accretion 增值；添加 WoiK _Ud  
accrual 应计项目；应累算数目 v&B*InR?+  
accrual basis 应计制；权责发生制 5Qik{cWxBq  
accrual basis accounting 应计制会计；权责发生制会计 e/m,PE  
accrue 应累算；应计 ^V~rS8]gj  
accrued benefit 应累算利益 G8lR_gD"!  
accrued charges 应计费用 <"@~  
accrued cumulative preference share dividend 应累算的累积优先股股息 .sA?}H#wb  
accrued expenses 应累算费用 t "J"G@1)  
accrued interest payable 应付利息；应计未付利息 & ;+u.X  
accrued interest receivable 应收利息；应计未收利息 !z;a>[T'  
accrued right 累算权益 +t
R6[%  
accruing profit 应累算的利润 @l^=&53T  
accumulated fiscal reserve 累积财政储备 _e=R[  
accumulated profit 累积利润；滚存溢利 h&Ehp   
accumulated reserve 累积储备 |wZ8O}O{E  
accumulation of surplus income 累积收益盈余 0f 1Lu) 2  
acquired assets 既得资产 lV-7bZ  
acquisition 收购；购置；取得 _1`*&k JL~  
acquisition cost 购置成本 vvLm9T
w  
acquisition expenses 购置费用 hp}J_/+4n  
acquisition of 100% interest 收购全部股权 lu(<(t,Lbs  
acquisition of control 取得控制权 Ak$ghb  
acquisition of fixed assets 购置固定资产 '@M  
acquisition of shell “买壳” Mrp'wF D  
acquisition price 收购价 |Q^Z I  
act of God 天灾 o)7gKWjujP  
acting partner 执事合伙人 F t%f"Z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QH6Lb%]/  
active partner 积极参与的合伙人 02} &h  
active trading 交投活跃 tqIz$84G  
actual circulation 实际流通 IBWUeB:b  
actual cost 实际成本 B3 'qmi<  
actual expenditure 实际开支；实际支出 {
hX.R  
actual income 实际入息；实际收入；实际收益 A:1O:LB=!  
actual market 现货市场 rO/mK$  
actual price 现货价；实际价格 <$n%h/2%  
actual profit 实际利润 <w}k9 (Ds  
actual quotation 实盘；实际价位；实际报价 hq/\'Z&!+P  
actual year basis 按实际年度计算 3mgFouX2x,  
actuals 实货 oq=D9  
actuarial investigation 精算调查 ?MuM _6  
actuarial principle 精算原则 uYS?# g  
actuarial report 精算师报告 /J8AnA1  
Actuarial Society of Hong Kong 香港精算学会 #"6(Q2| l  
actuarial valuation 精算师估值 LQ?J r>4  
actuary 精算师 G.O0*E2V  
ad referendum agreement 暂定协议；有待覆核的协定 abUn{X+f~  
ad valorem duty 从价税；按值征税 -Xkdu?6Eh  
ad valorem duty system 从价税制 fM_aDSRa!H  
ad valorem fee 从价费 C8y 3T/G  
ad valorem tariff 从价关税 3Qe:d_  
additional allowance 额外免税额 Bm%:Qc*  
additional amount for unexpired risk 未过期风险的额外款额 r^&{0c&o  
additional assessable profit 补加应评税利润 'bkecC  
additional assessment 补加评税 &~
U8S^os  
additional commitment 额外承担 q,2]]K7y  
additional commitment vote 额外承担拨款 ,:QG%Et  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &TSt/b/+W  
additional dependent parent allowance 供养父母额外免税额 Vf*!m~]Vqi  
additional provision 额外拨款 ;k/y[ x}  
additional stamp duty 附加印花税 b mc1S  
additional tax 补加税罚款；补加税款 52tIe|KwL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cg<10KT  
adjudged bankrupt 被裁定破产 h/`OG>./  
adjudicated bankrupt 裁定破产人 {J%hTjCw  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (80]xLEBL  
adjudication of bankruptcy 裁定破产；宣告破产 @h([c  
adjudication of insolvency 裁定无力偿还债务 kYz)h  
adjusted actual 经调整的实数；调整后的实数 TvAA  
adjusted current assets 经调整的流动资产；调整后的流动资产 _$0<]O$  
adjusted figure 经调整的数字；调整后的数额 }?#<)|_5  
adjusted liabilities 经调整的负债；调整后的负债 
._=Pa)T  
adjusted loss 经调整的亏损；调整后的亏损 t</rvAH E  
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 1okL]VrI  
adjusted profit 经调整的利润；调整后的利润 09eS&J<R  
adjusted surplus 经调整的盈余额；调整后的盈余额 ${KDGJ,^  
adjusted value 经调整的价值；调整后的价值 9C$b^wHd  
adjustment 调整；修订；理算〔保险〕 (}"r 5  
adjustment centre 调剂中心 75@){ :  
adjustment lag 调整过程的时间差距；调整时差 V{$(#r  
adjustment mechanism 调整机制 0X `Qt[  
adjustment of loss 亏损调整 e\k=T }  
adjustment process 调整过程；调整程序 G|Ic6Sd  
adjustment range 调整幅度 0(ZER sP  
administered exchange rate 受管制汇率 vd SV6p.d