[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: 2)n%rvCQ  
/
BF7N3  
A share Ａ股；甲类股份 ANj%q9e!Yi  
abatement of tax 减税；减扣免税额 U~c9PqjZ  
ABN AMRO Bank N.V. 荷兰银行 ~{kA;uw  
above-the-line expenditure 线上项目支出；经常预算支出 8 ?:W{GAo  
above-the-line receipt 线上项目收入；经常预算收入 5"q{b1  
ABSA Asia Limited 南非联合亚洲有限公司 ;;U&mhz`  
absolute change 绝对数值变更  60f%J1u  
absolute expenditure 实际开支 9jl\H6JY|  
absolute guideline figure 绝对准则数字 o$*DFvk  
absolute interest 绝对权益 *]kE3  
absolute order of discharge 绝对破产解除令 Yx ;j  
absolute profit margin 绝对利润幅度 mt e3k=17  
absolute value 实值；绝对值 OT)`)PZ"  
absolutely vested interest 绝对既得权益 cRf;7G  
absorbed cost 已吸收成本；已分摊成本 b Hy<`p0  
absorption 吸收；分摊；合并 *S4&V<W>  
absorption rate 吸收率；摊配率；分摊率 T).}~i;!  
ACB Finance Limited 亚洲商业财务有限公司 $Df1t  
acceptable form of reciprocity 合理的互惠条件 #SD2b,f  
acceptable rate 适当利率；适当汇率 =umF C[.W  
acceptance agreement 承兑协议 Tilr%D(Q  
acceptance for honour 参加承兑 A?)(^  
acceptor 承兑人；接受人；受票人 6Hd^qouid  
acceptor for honour 参加承兑人 *t={9h  
accident insurance 意外保险 k<"N^+GSz  
Accident Insurance Association of Hong Kong 香港意外保险公会 WCp[6g&%O  
accident insurance scheme 意外保险计划 lWf(!=0m  
accident year basis 意外年度基准 K:pG<oV|}  
accommodation 通融；贷款 MUN:}S  
accommodation bill 通融票据；空头票据 2fPMZ7Zd3  
accommodation party 汇票代发人 d{C8}U  
account balance 帐户余额；帐户结余 ) S_%Ip  
account book 帐簿 W`n_m&Y\  
account collected in advance 预收款项 n4ti{-^4|d  
account current book 往来帐簿 L;KL
mxy#  
account of after-acquired property 事后取得的财产报告 `X`|]mWj  
account of defaulter 拖欠帐目 Ac[;S!R  
account payable 应付帐款 ]7 h;MR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xlW>3'uHfa  
account receivable 应收帐款 6b!1j,\Vx  
account receivable report 应收帐款报表 ;:
Kc{B.s  
account statement 结单；帐单；会计财务报表 |:SXN4';?  
account title 帐户名称；会计科目 mj y+_  
accountant's report 会计师报告 M49Hm[0(  
Accountant's Report Rules 会计师报告规则 q#Ik3 5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <)
@^TRS  
Accounting Arrangements 《会计安排》 uQWd`7  
accounting basis 会计基础 |C t Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 23q2u6.F`  
Accounting Circular 《会计通告》 L+)mZb&  
accounting class 会计类别 "xD5>(|^+Q  
accounting date 记帐日期；会计结算日期 :!,.c$M  
accounting for money 款项核算 #m O.[IuD  
Accounting Officer 会计主任 %5(v'/dQ  
accounting period 会计报告期；会计期 +OUM 4y  
accounting policy 会计政策；会计方针 WxF@'kdn*,  
accounting practice 会计惯例 6AmFl<  
accounting principle 会计准则 1
+Y; "tT  
accounting record 会计记录 GuJIN"P]  
accounting report 会计报告 8@I.\u)0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jH4Wu`r;m  
Accounting Society of China 中国会计学会 E95VR?nUg  
accounting statement 会计报表 @;d7#!:cE  
accounting system 会计制度；会计系统 ]JI A\|b6  
accounting transaction 会计事项；帐务交易 jbTyM"Y  
accounting treatment 会计处理 /3~}=b  
accounting year 会计年度 nSU7,K`PM  
accretion 增值；添加 sY'd
N_F  
accrual 应计项目；应累算数目 cuQ=bRIb  
accrual basis 应计制；权责发生制 DAd$u1  
accrual basis accounting 应计制会计；权责发生制会计 :#W>lq@H  
accrue 应累算；应计 #D HeEE  
accrued benefit 应累算利益 \G1(r=fU  
accrued charges 应计费用 Al]z=  
accrued cumulative preference share dividend 应累算的累积优先股股息 UgLJV2M6  
accrued expenses 应累算费用 fP1fm  
accrued interest payable 应付利息；应计未付利息 Qp>Q-+e0  
accrued interest receivable 应收利息；应计未收利息 \V.U8asfI  
accrued right 累算权益 H*>5ne=x  
accruing profit 应累算的利润 -QP1Se*#  
accumulated fiscal reserve 累积财政储备 vy F(k3W  
accumulated profit 累积利润；滚存溢利 Ga^k1TQq  
accumulated reserve 累积储备 !^A t{[U  
accumulation of surplus income 累积收益盈余 R )e^H  
acquired assets 既得资产 knZ<V%/e  
acquisition 收购；购置；取得 *|:]("i  
acquisition cost 购置成本 N&lKo}hk  
acquisition expenses 购置费用 px_%5^zRQ  
acquisition of 100% interest 收购全部股权 \R<OT%8  
acquisition of control 取得控制权 & |o V\L  
acquisition of fixed assets 购置固定资产 $d7{q3K&1  
acquisition of shell “买壳” 4'# _b  
acquisition price 收购价 &Lgi  
act of God 天灾 ZsYT&P2  
acting partner 执事合伙人 &rxR"^x\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =" ).W\,  
active partner 积极参与的合伙人 KHXnB  
active trading 交投活跃 6T~xjAuJ3T  
actual circulation 实际流通 t\C[mw  
actual cost 实际成本 $(%t^8{a~G  
actual expenditure 实际开支；实际支出 D$c4's`5  
actual income 实际入息；实际收入；实际收益 Y~M H  
actual market 现货市场 'GcZxF0  
actual price 现货价；实际价格 ;rH@>VrR  
actual profit 实际利润 Ss7XjWP.}  
actual quotation 实盘；实际价位；实际报价 x; R9Gc[5  
actual year basis 按实际年度计算 $e
BE pN  
actuals 实货 c^8y/wfok  
actuarial investigation 精算调查 l=J
K+uZ  
actuarial principle 精算原则 'H,l\i@"  
actuarial report 精算师报告 [HENk34  
Actuarial Society of Hong Kong 香港精算学会 3^zOG2  
actuarial valuation 精算师估值 >j$CM:w  
actuary 精算师 1%6}m`3  
ad referendum agreement 暂定协议；有待覆核的协定 pc%_:>  
ad valorem duty 从价税；按值征税 4%k_c79>  
ad valorem duty system 从价税制 "$BWP  
ad valorem fee 从价费 +P<LoI  
ad valorem tariff 从价关税 C,D~2G  
additional allowance 额外免税额 1jozM"H7Q  
additional amount for unexpired risk 未过期风险的额外款额 qcfLA~y  
additional assessable profit 补加应评税利润 bXiT}5mJU  
additional assessment 补加评税 w#,C{6  
additional commitment 额外承担 ~(` iRxK  
additional commitment vote 额外承担拨款 #X"eg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H;$OCDRC  
additional dependent parent allowance 供养父母额外免税额 DFt1{qS8@u  
additional provision 额外拨款 fW4N+2  
additional stamp duty 附加印花税 Pw'3ya8  
additional tax 补加税罚款；补加税款 PZ"=t!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5A6d]  
adjudged bankrupt 被裁定破产 'DQKpk'  
adjudicated bankrupt 裁定破产人 y8un&LP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 pemb2HQ'4j  
adjudication of bankruptcy 裁定破产；宣告破产 P-QZ=dm  
adjudication of insolvency 裁定无力偿还债务 "tbKKh66  
adjusted actual 经调整的实数；调整后的实数 e? fFh,a  
adjusted current assets 经调整的流动资产；调整后的流动资产 FXOA1VEg  
adjusted figure 经调整的数字；调整后的数额 sD*8:Hl  
adjusted liabilities 经调整的负债；调整后的负债 amIG9:-1'  
adjusted loss 经调整的亏损；调整后的亏损 eVDI7W:(Sn  
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 ;Z"6ve4  
adjusted profit 经调整的利润；调整后的利润 tq^H)  
adjusted surplus 经调整的盈余额；调整后的盈余额 fG5U' Vw  
adjusted value 经调整的价值；调整后的价值 n
rMm](Y45  
adjustment 调整；修订；理算〔保险〕 ;%AK< RT  
adjustment centre 调剂中心 Kuy,qZv!"  
adjustment lag 调整过程的时间差距；调整时差 ]`&ws
  
adjustment mechanism 调整机制 n||/3-HDj  
adjustment of loss 亏损调整 F%x 8y  
adjustment process 调整过程；调整程序 R1FBH:Iu  
adjustment range 调整幅度 W9T,1h5x  
administered exchange rate 受管制汇率 g~Zel}h#