[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: >@4Ds"Ye"O  
uJ=&++[  
A share Ａ股；甲类股份 _kOuD}_|
 
abatement of tax 减税；减扣免税额 1:cq\Y  
ABN AMRO Bank N.V. 荷兰银行 \K9Y@jnr  
above-the-line expenditure 线上项目支出；经常预算支出 tMf5TiWu@  
above-the-line receipt 线上项目收入；经常预算收入 bU}!bol  
ABSA Asia Limited 南非联合亚洲有限公司 p(4Ek"  
absolute change 绝对数值变更 &C,]c#-+  
absolute expenditure 实际开支 \iEJ9V  
absolute guideline figure 绝对准则数字 c?xeBC1-  
absolute interest 绝对权益 ;ACeY  
absolute order of discharge 绝对破产解除令 jvd3_L-@E<  
absolute profit margin 绝对利润幅度 .*EP$pc  
absolute value 实值；绝对值 v/ KTEM  
absolutely vested interest 绝对既得权益 ]6=opvm  
absorbed cost 已吸收成本；已分摊成本 z SsogAx  
absorption 吸收；分摊；合并 . VI #  
absorption rate 吸收率；摊配率；分摊率 qy\SOAh  
ACB Finance Limited 亚洲商业财务有限公司 Rx%kAt2X  
acceptable form of reciprocity 合理的互惠条件 NFIFCy!  
acceptable rate 适当利率；适当汇率 a3Z()|t>  
acceptance agreement 承兑协议 )Knsy  
acceptance for honour 参加承兑 *=E4|>Ul,  
acceptor 承兑人；接受人；受票人 `~=Is.V[  
acceptor for honour 参加承兑人 < R@& <E6  
accident insurance 意外保险 EjVB\6,  
Accident Insurance Association of Hong Kong 香港意外保险公会 84Hm PPt  
accident insurance scheme 意外保险计划 Q"xDRQA  
accident year basis 意外年度基准 mOjl0n[To]  
accommodation 通融；贷款 yCg>]6B  
accommodation bill 通融票据；空头票据 n |,}   
accommodation party 汇票代发人 ^
eYJ7&t  
account balance 帐户余额；帐户结余 Xw^:<Nx:  
account book 帐簿 Yu
^}  
account collected in advance 预收款项 NX+ eig</-  
account current book 往来帐簿 \v9<L'NP)  
account of after-acquired property 事后取得的财产报告 iN`L*h  
account of defaulter 拖欠帐目 JR_c]AQYu  
account payable 应付帐款 ^T@-yys  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 QPF[D7\  
account receivable 应收帐款 T5U(B3j_  
account receivable report 应收帐款报表 / dn]`Ge)  
account statement 结单；帐单；会计财务报表 9>
@"W-  
account title 帐户名称；会计科目 Sag\wKV8  
accountant's report 会计师报告 s3T6"%S`  
Accountant's Report Rules 会计师报告规则 p7O4CP>9[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KQqQ@D&n  
Accounting Arrangements 《会计安排》 JeCEj=_Z  
accounting basis 会计基础 9=~jKl%\vJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 WUi7~Ei}  
Accounting Circular 《会计通告》 s*}d`"YvH  
accounting class 会计类别 }@A~a`9g  
accounting date 记帐日期；会计结算日期 X4*/h$48 w  
accounting for money 款项核算 Y!s/uvRI  
Accounting Officer 会计主任 &jPsdv h  
accounting period 会计报告期；会计期 *JOv  
accounting policy 会计政策；会计方针 C{S6Ri  
accounting practice 会计惯例 |b7>kM}"  
accounting principle 会计准则 55N/ [{[  
accounting record 会计记录 veE8 N~0N.  
accounting report 会计报告 qOa-@
M
N  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8@Km@o]?
 
Accounting Society of China 中国会计学会 X!_OOfueP8  
accounting statement 会计报表 +~/zCJ;F  
accounting system 会计制度；会计系统 2W~2Hk=0+%  
accounting transaction 会计事项；帐务交易 QnOa?0HL/  
accounting treatment 会计处理 DwTZ<H4  
accounting year 会计年度 G6Fg<g9:  
accretion 增值；添加 eaiz w@N  
accrual 应计项目；应累算数目 Cw^)}23R  
accrual basis 应计制；权责发生制 T +4!g|Y  
accrual basis accounting 应计制会计；权责发生制会计 @o^sp|k !  
accrue 应累算；应计 KoXXNJax  
accrued benefit 应累算利益 XJ NKM~
 
accrued charges 应计费用 *'t`;m~  
accrued cumulative preference share dividend 应累算的累积优先股股息 9hp0wi@W}  
accrued expenses 应累算费用 Ul@'z|  
accrued interest payable 应付利息；应计未付利息  3i$AR  
accrued interest receivable 应收利息；应计未收利息 Ia"bP` L  
accrued right 累算权益 /iQ>he~fy  
accruing profit 应累算的利润 3 \WdA$Wx  
accumulated fiscal reserve 累积财政储备 %yrP: fg/  
accumulated profit 累积利润；滚存溢利 XKK*RVs#  
accumulated reserve 累积储备 QY fS-  
accumulation of surplus income 累积收益盈余 6qA{l_V  
acquired assets 既得资产 r#~6FpFVK^  
acquisition 收购；购置；取得 a:]yFi:Su  
acquisition cost 购置成本 BPOWo8TqD^  
acquisition expenses 购置费用 |Z/ySAFM  
acquisition of 100% interest 收购全部股权 *:_hOOT+[  
acquisition of control 取得控制权 ! O>mu6:Rf  
acquisition of fixed assets 购置固定资产 M*{e e0\`r  
acquisition of shell “买壳” Z,&ywMm/G  
acquisition price 收购价 QBo^{],  
act of God 天灾 <z4!m/f[(  
acting partner 执事合伙人 sR0nY8@F  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .lnD]Q  
active partner 积极参与的合伙人 6a!X`%N =  
active trading 交投活跃 TPzoU" qh  
actual circulation 实际流通 eK@Y] !lz  
actual cost 实际成本 Y+7v~/K=  
actual expenditure 实际开支；实际支出 zC^Ib&gm>,  
actual income 实际入息；实际收入；实际收益 {gn[
&\  
actual market 现货市场 0?sp  
actual price 现货价；实际价格 #,;k>2j0  
actual profit 实际利润 $_UF9l0  
actual quotation 实盘；实际价位；实际报价 &Gt9a-ne  
actual year basis 按实际年度计算 8|/YxF<  
actuals 实货 5f5`7uVJF  
actuarial investigation 精算调查 Z~gqTB]H  
actuarial principle 精算原则 fe$WR~  
actuarial report 精算师报告 wDG4rN9x  
Actuarial Society of Hong Kong 香港精算学会 sOW|TN>y\  
actuarial valuation 精算师估值 mB~&nDU  
actuary 精算师 ;vx9xs?6  
ad referendum agreement 暂定协议；有待覆核的协定 N@>S>U8C  
ad valorem duty 从价税；按值征税 M@3H]t?  
ad valorem duty system 从价税制 *$1)&2i  
ad valorem fee 从价费 b6(yyYdF  
ad valorem tariff 从价关税 ^eRuj)$5A  
additional allowance 额外免税额 Xz@>sY>Jc  
additional amount for unexpired risk 未过期风险的额外款额 P;/T`R=Vr"  
additional assessable profit 补加应评税利润 #]'xUgcE9  
additional assessment 补加评税 ublY!
Af
 
additional commitment 额外承担 {%Y7]*D  
additional commitment vote 额外承担拨款 $} Myj'`r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^
s*} 0
 
additional dependent parent allowance 供养父母额外免税额 zl[JnVF\6  
additional provision 额外拨款 )Fw)&5B!  
additional stamp duty 附加印花税 Mg$Z^v|}0  
additional tax 补加税罚款；补加税款 [`lAc V<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 BSY#xe V  
adjudged bankrupt 被裁定破产 yiq#p"Hs  
adjudicated bankrupt 裁定破产人 .%A2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @6SSk=9_S  
adjudication of bankruptcy 裁定破产；宣告破产 /~[R u  
adjudication of insolvency 裁定无力偿还债务 ;~J~
g
#  
adjusted actual 经调整的实数；调整后的实数 K&h6#[^\d  
adjusted current assets 经调整的流动资产；调整后的流动资产 YovY0nO  
adjusted figure 经调整的数字；调整后的数额 :Mk}Suf&H  
adjusted liabilities 经调整的负债；调整后的负债 v
(O.GhJ@  
adjusted loss 经调整的亏损；调整后的亏损 K
36B9<F  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 _u>>+6,p  
adjusted profit 经调整的利润；调整后的利润 Xn=fLb(  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ln|${c  
adjusted value 经调整的价值；调整后的价值 h(-&.Sm")H  
adjustment 调整；修订；理算〔保险〕 2cg z n@  
adjustment centre 调剂中心 a5M>1&j/eC  
adjustment lag 调整过程的时间差距；调整时差 I1~g?jpH  
adjustment mechanism 调整机制 xTMTkVa+B  
adjustment of loss 亏损调整 `N|CL  
adjustment process 调整过程；调整程序 Cs{f'I  
adjustment range 调整幅度 *@nUas2"  
administered exchange rate 受管制汇率 $EIkk= z