[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: w:qwU\U>x  
cJt#8P  
A share Ａ股；甲类股份 h.67]U7m  
abatement of tax 减税；减扣免税额 G^+0</Q  
ABN AMRO Bank N.V. 荷兰银行 -/h$Yb  
above-the-line expenditure 线上项目支出；经常预算支出 (F @IUbnl  
above-the-line receipt 线上项目收入；经常预算收入 2W}RXqV<  
ABSA Asia Limited 南非联合亚洲有限公司 }Iu6]?|'  
absolute change 绝对数值变更 =/zQJzN  
absolute expenditure 实际开支 9Vp$A$7M  
absolute guideline figure 绝对准则数字 o:?I
T/>  
absolute interest 绝对权益 *6uiOtH  
absolute order of discharge 绝对破产解除令 !XK p_v  
absolute profit margin 绝对利润幅度 rIu>JyC"p  
absolute value 实值；绝对值 KVK@Snn   
absolutely vested interest 绝对既得权益 ;N)qNiJY  
absorbed cost 已吸收成本；已分摊成本 W7.]V)$wM  
absorption 吸收；分摊；合并 h322^24-2  
absorption rate 吸收率；摊配率；分摊率 a+]@$8+  
ACB Finance Limited 亚洲商业财务有限公司 uz% rWN`{  
acceptable form of reciprocity 合理的互惠条件 poM VB{U  
acceptable rate 适当利率；适当汇率 L:~ "Vw6]_  
acceptance agreement 承兑协议 b+w|3bQa  
acceptance for honour 参加承兑 -`rz[";n  
acceptor 承兑人；接受人；受票人 ,\Cy'TSz  
acceptor for honour 参加承兑人 J&lQ,T!?B  
accident insurance 意外保险 GLEGyT?~  
Accident Insurance Association of Hong Kong 香港意外保险公会 9X!OQxmg  
accident insurance scheme 意外保险计划 xNT[((  
accident year basis 意外年度基准 A6-JV8^  
accommodation 通融；贷款 IuRKj8J)o  
accommodation bill 通融票据；空头票据 A H`6)v<f  
accommodation party 汇票代发人 0T
q6\:  
account balance 帐户余额；帐户结余 [~$9n_O94  
account book 帐簿 La9dFe-uu{  
account collected in advance 预收款项 63ht|$G  
account current book 往来帐簿 *r[PZ{D+  
account of after-acquired property 事后取得的财产报告 1,Y-_e)  
account of defaulter 拖欠帐目 Y@Ty_j~  
account payable 应付帐款 x H\5T!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4SmhtC  
account receivable 应收帐款 < =sO@0(<  
account receivable report 应收帐款报表 VNF@)!l  
account statement 结单；帐单；会计财务报表 92XzbbLp  
account title 帐户名称；会计科目 FLi)EgZXt  
accountant's report 会计师报告 xa
ejG/'iK  
Accountant's Report Rules 会计师报告规则 e
;,D!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'r3 I/qg*m  
Accounting Arrangements 《会计安排》 "`16-g97  
accounting basis 会计基础 X5=Dc+  
accounting by Official Receiver 破产管理署署长呈交的帐目 ij/ |~-!  
Accounting Circular 《会计通告》 I9H+$Wjd  
accounting class 会计类别 *V5R[   
accounting date 记帐日期；会计结算日期 F?TAyD*  
accounting for money 款项核算 MH1??vW  
Accounting Officer 会计主任 }VdohX-  
accounting period 会计报告期；会计期 ?PLf+S  
accounting policy 会计政策；会计方针 L= hPu#&/  
accounting practice 会计惯例 {Dqf.w>t  
accounting principle 会计准则 YS%HZFY, "  
accounting record 会计记录 6!O~:\`DJ  
accounting report 会计报告 M~=9ym  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 NEJxd%-  
Accounting Society of China 中国会计学会 .XTBy/(0  
accounting statement 会计报表 9tWu>keu  
accounting system 会计制度；会计系统 mZ'`XAS~;  
accounting transaction 会计事项；帐务交易 o[
0Cv*  
accounting treatment 会计处理 Q% )fuI  
accounting year 会计年度 f8!*4Bw  
accretion 增值；添加 *e!0ZB3J  
accrual 应计项目；应累算数目 yY[N\*P  
accrual basis 应计制；权责发生制 WL+
I)n8~  
accrual basis accounting 应计制会计；权责发生制会计 Az{Z=:(0  
accrue 应累算；应计 &+Xj%x.]  
accrued benefit 应累算利益 "I}3*s9Q-  
accrued charges 应计费用 7vubkj&  
accrued cumulative preference share dividend 应累算的累积优先股股息 ):3 1!IC  
accrued expenses 应累算费用 8:TN,p  
accrued interest payable 应付利息；应计未付利息 `~
F=  
accrued interest receivable 应收利息；应计未收利息 7NE"+EP\{2  
accrued right 累算权益 rgJKXl;@s  
accruing profit 应累算的利润 {rBS52,Z#  
accumulated fiscal reserve 累积财政储备 QGs\af  
accumulated profit 累积利润；滚存溢利 *xI0hFJIM  
accumulated reserve 累积储备 Z~[c65Nlu  
accumulation of surplus income 累积收益盈余 .k|8nNj  
acquired assets 既得资产 uPQ:}zL
2  
acquisition 收购；购置；取得 F$F,I,$ "  
acquisition cost 购置成本 )OS^tG [=  
acquisition expenses 购置费用 M3!A?!BU  
acquisition of 100% interest 收购全部股权 by (xv0v;  
acquisition of control 取得控制权 CI{? Kb  
acquisition of fixed assets 购置固定资产 R<I)}<g(A3  
acquisition of shell “买壳” %77v'Pz1  
acquisition price 收购价 yyW;VKN  
act of God 天灾 fucG
9B  
acting partner 执事合伙人 jhOQ)QE|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >|'u:`A  
active partner 积极参与的合伙人 Ru9QQaHE
 
active trading 交投活跃 SvLI%>B
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actual circulation 实际流通 qwM71 B!r  
actual cost 实际成本 JvX]^t/}  
actual expenditure 实际开支；实际支出 ^}fc
]ovV  
actual income 实际入息；实际收入；实际收益 xp7`[.  
actual market 现货市场 )!z<q}i5  
actual price 现货价；实际价格 F !g>fIg  
actual profit 实际利润 dj>zy  
actual quotation 实盘；实际价位；实际报价 Cdg/wRje  
actual year basis 按实际年度计算 h fZY5+Z<  
actuals 实货 )7jjfD\  
actuarial investigation 精算调查 ~-ZquJ-  
actuarial principle 精算原则 yyB;'4Af  
actuarial report 精算师报告 6}4?,r  
Actuarial Society of Hong Kong 香港精算学会 P'MfuTtT&  
actuarial valuation 精算师估值 0N>NX?r  
actuary 精算师 4c^WQ>[  
ad referendum agreement 暂定协议；有待覆核的协定 ^h\& l{e  
ad valorem duty 从价税；按值征税 jMr[U
Z  
ad valorem duty system 从价税制 kCRfO}wt3  
ad valorem fee 从价费 ^,O%E;g^#  
ad valorem tariff 从价关税 m[n=t5~  
additional allowance 额外免税额 "sh*,K5x|  
additional amount for unexpired risk 未过期风险的额外款额 Z Ea31[@B[  
additional assessable profit 补加应评税利润 .Nt;J,U  
additional assessment 补加评税 v,]-;V ~<  
additional commitment 额外承担 ?i'N9 /(  
additional commitment vote 额外承担拨款 ]t0]fb[J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tZ \e:AAi  
additional dependent parent allowance 供养父母额外免税额 f3PDLQA  
additional provision 额外拨款 &GYnGrw?@  
additional stamp duty 附加印花税 I(m*%>
 
additional tax 补加税罚款；补加税款 S7a05NO  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~i_YrTp  
adjudged bankrupt 被裁定破产 6.5 E d-  
adjudicated bankrupt 裁定破产人 Jj%"
  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k6eh$*!  
adjudication of bankruptcy 裁定破产；宣告破产 TP3KT)  
adjudication of insolvency 裁定无力偿还债务 5?l8;xe`{f  
adjusted actual 经调整的实数；调整后的实数 `4IZ4sPi  
adjusted current assets 经调整的流动资产；调整后的流动资产 CZZwBt$P  
adjusted figure 经调整的数字；调整后的数额 |Yb]@9>vn  
adjusted liabilities 经调整的负债；调整后的负债 0MpZdJ  
adjusted loss 经调整的亏损；调整后的亏损 "xWrYq'"  
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 <tUl(q+ty  
adjusted profit 经调整的利润；调整后的利润 (E(J}r~E  
adjusted surplus 经调整的盈余额；调整后的盈余额 +%Z#!1u  
adjusted value 经调整的价值；调整后的价值 NW]zMU{c  
adjustment 调整；修订；理算〔保险〕 Rp^fY_  
adjustment centre 调剂中心 ^5E:hW[*  
adjustment lag 调整过程的时间差距；调整时差 JsP<etX  
adjustment mechanism 调整机制 iy!SqC  
adjustment of loss 亏损调整 s#cb wDT  
adjustment process 调整过程；调整程序 Yw(O}U 5e  
adjustment range 调整幅度 Q&5s,)w-  
administered exchange rate 受管制汇率 /aV;EkyO,