[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: k)'c$  
zL1H[}[z+  
A share Ａ股；甲类股份  F`f#gpQ  
abatement of tax 减税；减扣免税额 O0wD"V^W  
ABN AMRO Bank N.V. 荷兰银行 RzXxnx)]q  
above-the-line expenditure 线上项目支出；经常预算支出 7)~/`w)P  
above-the-line receipt 线上项目收入；经常预算收入 lv,<[Hw1  
ABSA Asia Limited 南非联合亚洲有限公司 $B Cqz! 4K  
absolute change 绝对数值变更 Dg\fjuK9  
absolute expenditure 实际开支 je.mX/Lpj  
absolute guideline figure 绝对准则数字 .I[
uXd  
absolute interest 绝对权益 6Vi #O^>  
absolute order of discharge 绝对破产解除令 n ,`!yw  
absolute profit margin 绝对利润幅度 !qT.D:!@zF  
absolute value 实值；绝对值 HnrT;!C~  
absolutely vested interest 绝对既得权益 )t0t*xu#  
absorbed cost 已吸收成本；已分摊成本 $KKrl  
absorption 吸收；分摊；合并 A-uEZj_RD=  
absorption rate 吸收率；摊配率；分摊率 jP
hOk>m  
ACB Finance Limited 亚洲商业财务有限公司 "h\{PoG  
acceptable form of reciprocity 合理的互惠条件 ^BW V6  
acceptable rate 适当利率；适当汇率 Bx2E9/S3  
acceptance agreement 承兑协议 >AV?g8B;  
acceptance for honour 参加承兑 db4Ol=  
acceptor 承兑人；接受人；受票人 ,Epg&)wC]  
acceptor for honour 参加承兑人 5{VrzzOK}  
accident insurance 意外保险 {V,rWg  
Accident Insurance Association of Hong Kong 香港意外保险公会 .F&\xa{  
accident insurance scheme 意外保险计划 &H<-joZ)Z\  
accident year basis 意外年度基准 Gb\}e}TB[  
accommodation 通融；贷款 Q lql(*  
accommodation bill 通融票据；空头票据 yi
n"+&<T  
accommodation party 汇票代发人 (yn!~El3  
account balance 帐户余额；帐户结余 IYb@@Jzo  
account book 帐簿 a'rN&*P  
account collected in advance 预收款项 >i-cR4=LL{  
account current book 往来帐簿 $D1Pk  
account of after-acquired property 事后取得的财产报告 1P@&xcvS\  
account of defaulter 拖欠帐目 Cj,fP[p#7  
account payable 应付帐款 1vu=2|QN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 lhKd<Y"  
account receivable 应收帐款 >DpnIWn  
account receivable report 应收帐款报表 j'I$F1>Te  
account statement 结单；帐单；会计财务报表 {])F%Q_#cD  
account title 帐户名称；会计科目 3L/>=I{5  
accountant's report 会计师报告 o0_RU<bWN  
Accountant's Report Rules 会计师报告规则 ^3F[^#"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 R@u6mMX{N,  
Accounting Arrangements 《会计安排》 %BC*h}KGH  
accounting basis 会计基础 pu=Q;E_f[  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^;!A`t  
Accounting Circular 《会计通告》 vH9/}w2  
accounting class 会计类别 ma?$@]`k  
accounting date 记帐日期；会计结算日期 [_#9PH33  
accounting for money 款项核算 U_y)p Cd  
Accounting Officer 会计主任 8S&`  
accounting period 会计报告期；会计期 mN!>BqvN  
accounting policy 会计政策；会计方针 %Hp
TQ   
accounting practice 会计惯例 s'J8E+&5  
accounting principle 会计准则 |r$Vb$z  
accounting record 会计记录 ;a[56W  
accounting report 会计报告 rX)PN3TD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]@)X3}"!  
Accounting Society of China 中国会计学会 ?x%HQ2`  
accounting statement 会计报表 0,{Dw9 W:  
accounting system 会计制度；会计系统 S2@[F\|r  
accounting transaction 会计事项；帐务交易 l!EfvqWX  
accounting treatment 会计处理 !Z`~=n3bk  
accounting year 会计年度 oOnk,U  
accretion 增值；添加 ,g;~:  
accrual 应计项目；应累算数目 ~ucOQVmz@  
accrual basis 应计制；权责发生制 {|O8)bW'  
accrual basis accounting 应计制会计；权责发生制会计 y}R{A6X)  
accrue 应累算；应计 #db8ur3?  
accrued benefit 应累算利益 }[SWt3qV1  
accrued charges 应计费用 u yzc"di  
accrued cumulative preference share dividend 应累算的累积优先股股息 %e+hM $Q  
accrued expenses 应累算费用 "W?k~.uw  
accrued interest payable 应付利息；应计未付利息 ?sfA/9"  
accrued interest receivable 应收利息；应计未收利息 P *BA  
accrued right 累算权益 5rr7lwWZ  
accruing profit 应累算的利润 x@;XyQq  
accumulated fiscal reserve 累积财政储备 cAogz/<S  
accumulated profit 累积利润；滚存溢利 j*Ta?'*  
accumulated reserve 累积储备 G!C2[:[g  
accumulation of surplus income 累积收益盈余 &&\ h%-Jc  
acquired assets 既得资产 {+0]diD  
acquisition 收购；购置；取得 <=l!~~%  
acquisition cost 购置成本 @TdPeTw\  
acquisition expenses 购置费用 U"v(9m@  
acquisition of 100% interest 收购全部股权 fILINW{Yk)  
acquisition of control 取得控制权 \SHYwD}*Pr  
acquisition of fixed assets 购置固定资产 - /]ro8V$  
acquisition of shell “买壳” >2_BL5<S  
acquisition price 收购价 $6Lgaz  
act of God 天灾 mVcpYyD|k  
acting partner 执事合伙人 V<$g^Vb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mqrP0/sN  
active partner 积极参与的合伙人 V7G?i\>  
active trading 交投活跃 /JaH  
actual circulation 实际流通 2l}FOdq  
actual cost 实际成本 &cV$8*2b^  
actual expenditure 实际开支；实际支出 cpF\^[D  
actual income 实际入息；实际收入；实际收益 KwndY,QD  
actual market 现货市场 -v'7;L0K  
actual price 现货价；实际价格 mL?9AxO  
actual profit 实际利润 hPE#l?H@A  
actual quotation 实盘；实际价位；实际报价 >
pW8K[  
actual year basis 按实际年度计算 (\{9W  
actuals 实货 R rs?I,NV  
actuarial investigation 精算调查 4_TxFulX.  
actuarial principle 精算原则 QrDzfe[  
actuarial report 精算师报告 BNw^ _j1  
Actuarial Society of Hong Kong 香港精算学会 f ?_Y dVZ  
actuarial valuation 精算师估值 (C={/waJ  
actuary 精算师 \bw71( Q  
ad referendum agreement 暂定协议；有待覆核的协定 pk%I98! Jy  
ad valorem duty 从价税；按值征税 A,ttn5Sh?  
ad valorem duty system 从价税制 ^>gRK*,  
ad valorem fee 从价费 }QU9+<Z[r  
ad valorem tariff 从价关税 G(~d1%(  
additional allowance 额外免税额 {a.{x+!5I-  
additional amount for unexpired risk 未过期风险的额外款额 0}2Uj>!i  
additional assessable profit 补加应评税利润 ^W5rL@h_  
additional assessment 补加评税 z6#N f,  
additional commitment 额外承担 *v)JX _  
additional commitment vote 额外承担拨款 ~O;!y%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z'=*pIY5f  
additional dependent parent allowance 供养父母额外免税额 RIJ+]uir4  
additional provision 额外拨款 !MSz%QcO  
additional stamp duty 附加印花税 1_%jDMYH  
additional tax 补加税罚款；补加税款 [X ]\^   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W
p/!;  
adjudged bankrupt 被裁定破产 ck>|p09q'9  
adjudicated bankrupt 裁定破产人 :0$(umW@I"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3Bee6N>  
adjudication of bankruptcy 裁定破产；宣告破产 %H75u
6  
adjudication of insolvency 裁定无力偿还债务 4-^
|e  
adjusted actual 经调整的实数；调整后的实数 &Y%Kr`.h  
adjusted current assets 经调整的流动资产；调整后的流动资产 C(Ujx=G+3  
adjusted figure 经调整的数字；调整后的数额 jhjGD
F  
adjusted liabilities 经调整的负债；调整后的负债 K++pH~o  
adjusted loss 经调整的亏损；调整后的亏损 WCA`34(  
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 %_;q<@9)  
adjusted profit 经调整的利润；调整后的利润 IzF7W?k  
adjusted surplus 经调整的盈余额；调整后的盈余额 UeV2`zIg`  
adjusted value 经调整的价值；调整后的价值 [7q~rcf,Z  
adjustment 调整；修订；理算〔保险〕 O Ul+es  
adjustment centre 调剂中心 GzWmXm  
adjustment lag 调整过程的时间差距；调整时差 d|k6#f-E  
adjustment mechanism 调整机制 >gM|:FG  
adjustment of loss 亏损调整 zuUf:%k}I  
adjustment process 调整过程；调整程序 E@^`B9;Q7  
adjustment range 调整幅度 H$au02dpU  
administered exchange rate 受管制汇率 &>\E >mJ