[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: co
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71!'k>]h  
A share Ａ股；甲类股份 k9 NPC"  
abatement of tax 减税；减扣免税额 >*S ;z+!&  
ABN AMRO Bank N.V. 荷兰银行 >\5IB5'j  
above-the-line expenditure 线上项目支出；经常预算支出 h^=9R6im  
above-the-line receipt 线上项目收入；经常预算收入 vDp|9VY?  
ABSA Asia Limited 南非联合亚洲有限公司 /eNDv(g)M  
absolute change 绝对数值变更 $7'Kc
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absolute expenditure 实际开支 GP;UuQ
z  
absolute guideline figure 绝对准则数字 #5}v?  
absolute interest 绝对权益 tA]Y=U+Q  
absolute order of discharge 绝对破产解除令 `CF.-Vl3J#  
absolute profit margin 绝对利润幅度 ^A' Bghy  
absolute value 实值；绝对值 m.
 "T3K  
absolutely vested interest 绝对既得权益 RLr^6+v)U  
absorbed cost 已吸收成本；已分摊成本 l fJ lXD  
absorption 吸收；分摊；合并 N(=\S:  
absorption rate 吸收率；摊配率；分摊率 I2 ^Eo5'  
ACB Finance Limited 亚洲商业财务有限公司 U.p"JSH L  
acceptable form of reciprocity 合理的互惠条件 fs6% M]u  
acceptable rate 适当利率；适当汇率 -VO* P  
acceptance agreement 承兑协议 |tqYRWn0  
acceptance for honour 参加承兑 1@{qPmf^  
acceptor 承兑人；接受人；受票人  _)=eE  
acceptor for honour 参加承兑人 W@FRKDixG  
accident insurance 意外保险 Ki(  
Accident Insurance Association of Hong Kong 香港意外保险公会 /w2jlu}yt  
accident insurance scheme 意外保险计划 zaMKwv}BR  
accident year basis 意外年度基准 Yi+$g  
accommodation 通融；贷款 ?)L
X4GY  
accommodation bill 通融票据；空头票据 A~%h*nZc%I  
accommodation party 汇票代发人 APM!xX=N  
account balance 帐户余额；帐户结余 35PIfqm  
account book 帐簿 Zia<$kAO  
account collected in advance 预收款项 Z"Byv.yqb  
account current book 往来帐簿 pIP^/
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account of after-acquired property 事后取得的财产报告 g]Fm%iy  
account of defaulter 拖欠帐目 rw]7Lr_>  
account payable 应付帐款 q$BS@   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 fs;pX/:FR  
account receivable 应收帐款 bFtzwa5Gc  
account receivable report 应收帐款报表 XVWVY}  
account statement 结单；帐单；会计财务报表 bo04y)Iz  
account title 帐户名称；会计科目 jpRC
6b?  
accountant's report 会计师报告 3~6,fTMz{  
Accountant's Report Rules 会计师报告规则 *>8Y/3Y\B  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I4\ c+f9  
Accounting Arrangements 《会计安排》 Xw_6SR9C  
accounting basis 会计基础 5BsfbLKC  
accounting by Official Receiver 破产管理署署长呈交的帐目 85 <%L:EC  
Accounting Circular 《会计通告》 x!QA* M  
accounting class 会计类别 S1G3xY$0  
accounting date 记帐日期；会计结算日期 w6FVSU]sY  
accounting for money 款项核算 p4M7BK:nf  
Accounting Officer 会计主任 v7@O ,%  
accounting period 会计报告期；会计期 Sxg&73;ZV  
accounting policy 会计政策；会计方针 UVj1nom   
accounting practice 会计惯例 jO6yZt  
accounting principle 会计准则 gi5Ffvs$  
accounting record 会计记录 Z &j?@k,k  
accounting report 会计报告 !p$k<?WXc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Aa`'g0wmc  
Accounting Society of China 中国会计学会 B#Z-kFn@  
accounting statement 会计报表 F-I\x  
accounting system 会计制度；会计系统 C8bv%9  
accounting transaction 会计事项；帐务交易 5_~QS  
accounting treatment 会计处理 a-Ef$(i_  
accounting year 会计年度 n9N'}z  
accretion 增值；添加 vB;$AFh{  
accrual 应计项目；应累算数目 |cd=7[B  
accrual basis 应计制；权责发生制 ga+Z6|t  
accrual basis accounting 应计制会计；权责发生制会计 o; Ns-=  
accrue 应累算；应计 QQIU5  
accrued benefit 应累算利益 7<p?E7  
accrued charges 应计费用
TVEFZ\p<A  
accrued cumulative preference share dividend 应累算的累积优先股股息 c3G&)gU4q  
accrued expenses 应累算费用 M+Jcgb]  
accrued interest payable 应付利息；应计未付利息 bJ6@ B<  
accrued interest receivable 应收利息；应计未收利息 k}r)I.Lp  
accrued right 累算权益 j+7ok 5J#  
accruing profit 应累算的利润 {_<,5)c  
accumulated fiscal reserve 累积财政储备 rm nfyn  
accumulated profit 累积利润；滚存溢利 _E<  
accumulated reserve 累积储备 B@ @j-  
accumulation of surplus income 累积收益盈余 P|{Et=R`1  
acquired assets 既得资产 jFThW N  
acquisition 收购；购置；取得 H]JVv8  
acquisition cost 购置成本 K`%
I!Br  
acquisition expenses 购置费用 I7/X6^/}  
acquisition of 100% interest 收购全部股权 s#2<^6  
acquisition of control 取得控制权 $,L,VYN  
acquisition of fixed assets 购置固定资产 z~+gche>  
acquisition of shell “买壳” )}i;OLw-  
acquisition price 收购价 LJII7<k  
act of God 天灾 PS${B   
acting partner 执事合伙人 KQ\ d$fX  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Q($
aN-  
active partner 积极参与的合伙人 vhaUV#V"  
active trading 交投活跃 0nO
p'Ky\k  
actual circulation 实际流通 I}{Xv#@o  
actual cost 实际成本 !ii'hwFm$  
actual expenditure 实际开支；实际支出 OP}8u"\Z  
actual income 实际入息；实际收入；实际收益 sB>ZN3ptH^  
actual market 现货市场 ZRr S""V  
actual price 现货价；实际价格 875 BD U  
actual profit 实际利润 +HxL>\  
actual quotation 实盘；实际价位；实际报价 )TFBb\f>v  
actual year basis 按实际年度计算 \r+8}8  
actuals 实货 EFKOElG(k  
actuarial investigation 精算调查 =-GHs$u%f  
actuarial principle 精算原则 fW'U7&O  
actuarial report 精算师报告 qn4jy6  
Actuarial Society of Hong Kong 香港精算学会 /n|`a1!  
actuarial valuation 精算师估值 l-mf~{   
actuary 精算师 rt7]~W-  
ad referendum agreement 暂定协议；有待覆核的协定 (xhwl=
MX)  
ad valorem duty 从价税；按值征税 \d)~.2$G*  
ad valorem duty system 从价税制 zrJ/ Fs+s  
ad valorem fee 从价费 ;uazQyo6  
ad valorem tariff 从价关税 Qy+&N*k>  
additional allowance 额外免税额 ugI9rxT]Kv  
additional amount for unexpired risk 未过期风险的额外款额 0{GpO6!  
additional assessable profit 补加应评税利润 c#6g[TE@  
additional assessment 补加评税 bkgJz+u  
additional commitment 额外承担 =1}Umn|ZLS  
additional commitment vote 额外承担拨款 [Nn ?:5"
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CrIt h/Z  
additional dependent parent allowance 供养父母额外免税额 ~yvOR`2Gg  
additional provision 额外拨款 oIP<7gz  
additional stamp duty 附加印花税 iS"(  
additional tax 补加税罚款；补加税款 =(~UK9`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #+- /0{HT  
adjudged bankrupt 被裁定破产 G#pRBA ^  
adjudicated bankrupt 裁定破产人 ' `*{ig  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 JM@}+pX  
adjudication of bankruptcy 裁定破产；宣告破产 AGN5=K*D  
adjudication of insolvency 裁定无力偿还债务 .#] V5g,  
adjusted actual 经调整的实数；调整后的实数 ByK!r~>Z1Q  
adjusted current assets 经调整的流动资产；调整后的流动资产 6O>GVJ
bw  
adjusted figure 经调整的数字；调整后的数额 x{X(Y]*1S  
adjusted liabilities 经调整的负债；调整后的负债 !Bv"S0  
adjusted loss 经调整的亏损；调整后的亏损 BWct0=  
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 Q6G-`&5  
adjusted profit 经调整的利润；调整后的利润 lo*)%fy  
adjusted surplus 经调整的盈余额；调整后的盈余额 RG)!v6
  
adjusted value 经调整的价值；调整后的价值 '$3]U5KOwK  
adjustment 调整；修订；理算〔保险〕 `KgWaf-  
adjustment centre 调剂中心 hK,e<?N^  
adjustment lag 调整过程的时间差距；调整时差 f(h nomn  
adjustment mechanism 调整机制 KKd Sh1  
adjustment of loss 亏损调整 hZ0CnY8 '  
adjustment process 调整过程；调整程序 X&[S.$_U  
adjustment range 调整幅度 >_Dq)n;%  
administered exchange rate 受管制汇率 oT4A|M