[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: fQrhsuCrC  
l4T7'U>`  
A share Ａ股；甲类股份 80A.<=(=.  
abatement of tax 减税；减扣免税额 Y|8vO  
ABN AMRO Bank N.V. 荷兰银行 Cs2;z:O]  
above-the-line expenditure 线上项目支出；经常预算支出 N@B9 @8h  
above-the-line receipt 线上项目收入；经常预算收入 '`'GK&)  
ABSA Asia Limited 南非联合亚洲有限公司 (F7(^.MG  
absolute change 绝对数值变更 !+u"3;%h  
absolute expenditure 实际开支 Pxn,Qw*  
absolute guideline figure 绝对准则数字 MO;X>D=  
absolute interest 绝对权益 J0zn-  
absolute order of discharge 绝对破产解除令 Kn+S,1r  
absolute profit margin 绝对利润幅度 UR:aD_h  
absolute value 实值；绝对值 kyR*D1N&)  
absolutely vested interest 绝对既得权益 TW !&p"Us+  
absorbed cost 已吸收成本；已分摊成本 l & D
xg  
absorption 吸收；分摊；合并 :Hxv6  
absorption rate 吸收率；摊配率；分摊率 \OlmF<~  
ACB Finance Limited 亚洲商业财务有限公司 !w BJ,&E  
acceptable form of reciprocity 合理的互惠条件 6TP7b|  
acceptable rate 适当利率；适当汇率 }kg ye2[  
acceptance agreement 承兑协议 t6v/sZ{F  
acceptance for honour 参加承兑 QMv@:Eo  
acceptor 承兑人；接受人；受票人 bINvqv0v  
acceptor for honour 参加承兑人 gGfoO[B  
accident insurance 意外保险 S/;bU:  
Accident Insurance Association of Hong Kong 香港意外保险公会 fnx-s{c?  
accident insurance scheme 意外保险计划 !8`3GX:B_  
accident year basis 意外年度基准 ( 8_\^jJ  
accommodation 通融；贷款 8p[)MiC5W^  
accommodation bill 通融票据；空头票据 X.`
~>`8  
accommodation party 汇票代发人 @ cU&n6C@  
account balance 帐户余额；帐户结余 mN8pg4  
account book 帐簿 h gJ[LU|>  
account collected in advance 预收款项 s+tGFjq  
account current book 往来帐簿 `6+"Z=:  
account of after-acquired property 事后取得的财产报告 Z"unF9`"1  
account of defaulter 拖欠帐目 `est|C '+  
account payable 应付帐款 &^4++  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O|_h_I-2  
account receivable 应收帐款 9m
Z  
account receivable report 应收帐款报表 A 7[:5$  
account statement 结单；帐单；会计财务报表 F5S@I;   
account title 帐户名称；会计科目 gv5*!eI  
accountant's report 会计师报告 B=|cS;bM$3  
Accountant's Report Rules 会计师报告规则 :1S l"?xU  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Haqm^Ky$  
Accounting Arrangements 《会计安排》 #Fyuf,hw4  
accounting basis 会计基础 a&vY!vx3  
accounting by Official Receiver 破产管理署署长呈交的帐目 4@xE8`+bG  
Accounting Circular 《会计通告》 arf8xqR-U]  
accounting class 会计类别 L5MzLE&~  
accounting date 记帐日期；会计结算日期 tBpC: SG  
accounting for money 款项核算 (XoH,K?{z  
Accounting Officer 会计主任 Uix6GT;  
accounting period 会计报告期；会计期 ](|\whI
 
accounting policy 会计政策；会计方针 w&ak"GgV  
accounting practice 会计惯例 ?7{ H|sI
 
accounting principle 会计准则 `p+Zz"/  
accounting record 会计记录 o.I6ulY8  
accounting report 会计报告 1^gl}^|B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qP<Lr)nUH  
Accounting Society of China 中国会计学会 Yw0[[N<SW  
accounting statement 会计报表 Dd`Mv$*d8  
accounting system 会计制度；会计系统 ->N8#XH2=  
accounting transaction 会计事项；帐务交易 gCyW Vp  
accounting treatment 会计处理 $ MC)}l  
accounting year 会计年度 JchSMc.9  
accretion 增值；添加 2#k5+?-c61  
accrual 应计项目；应累算数目 2WG>, 4W2  
accrual basis 应计制；权责发生制 u]OW 8rc  
accrual basis accounting 应计制会计；权责发生制会计 NIw\}[-Z0E  
accrue 应累算；应计 d^`?ed\1  
accrued benefit 应累算利益 5eWwgA  
accrued charges 应计费用 f
5`g  
accrued cumulative preference share dividend 应累算的累积优先股股息 g:EVhuK  
accrued expenses 应累算费用 R4-~jgzx  
accrued interest payable 应付利息；应计未付利息 NFv>B>  
accrued interest receivable 应收利息；应计未收利息 'F3)9&M  
accrued right 累算权益 Pi|o`
d  
accruing profit 应累算的利润 63A}TBC  
accumulated fiscal reserve 累积财政储备 =JmT:enV  
accumulated profit 累积利润；滚存溢利 )vxUT{;sH  
accumulated reserve 累积储备 \QB;Ja
_  
accumulation of surplus income 累积收益盈余 Dwzg/
F(  
acquired assets 既得资产 }}<z/zN&^  
acquisition 收购；购置；取得 h yv2SxP*  
acquisition cost 购置成本 ?Q&yEGm(  
acquisition expenses 购置费用 /7 Cn(s5o  
acquisition of 100% interest 收购全部股权 jRatm.N  
acquisition of control 取得控制权 %.vVEy  
acquisition of fixed assets 购置固定资产 [<KM?\"1<  
acquisition of shell “买壳” V dn&c  
acquisition price 收购价 TjG4`:*y#m  
act of God 天灾 1UQHq@aM  
acting partner 执事合伙人 H$6`{lx,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 AoyX\iqQ  
active partner 积极参与的合伙人 ccL~#c0P7  
active trading 交投活跃 [pM V?a[  
actual circulation 实际流通 %'T #
pz  
actual cost 实际成本 \J6j38D5  
actual expenditure 实际开支；实际支出 I"`M@ %  
actual income 实际入息；实际收入；实际收益 twx[s$O'b  
actual market 现货市场  E6WA}_  
actual price 现货价；实际价格 Pfs;0}h5  
actual profit 实际利润 |n] d34E  
actual quotation 实盘；实际价位；实际报价 Ox@P6|m  
actual year basis 按实际年度计算 =lpQnj
"  
actuals 实货 12+>5BA  
actuarial investigation 精算调查 /:FOPPs  
actuarial principle 精算原则 Q1z;/A$Al  
actuarial report 精算师报告 Y5j]Z
^^v  
Actuarial Society of Hong Kong 香港精算学会 z0do;_x]E  
actuarial valuation 精算师估值 =yy5D$\  
actuary 精算师 dc rSz4E|>  
ad referendum agreement 暂定协议；有待覆核的协定 KSrx[q  
ad valorem duty 从价税；按值征税 -! K-Htb-  
ad valorem duty system 从价税制 vEn4L0D  
ad valorem fee 从价费 6VhjJJ  
ad valorem tariff 从价关税 9 '2_  
additional allowance 额外免税额 3@]SKfoo1  
additional amount for unexpired risk 未过期风险的额外款额 R,Vd.-5M  
additional assessable profit 补加应评税利润 1w&!H]%{  
additional assessment 补加评税 ~_!F0
1s  
additional commitment 额外承担 r4#o+qE  
additional commitment vote 额外承担拨款 ?)#5X_V-q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RZCq{|L  
additional dependent parent allowance 供养父母额外免税额 h3;bxq!q  
additional provision 额外拨款 G2FXrkU  
additional stamp duty 附加印花税 R`~z0d.  
additional tax 补加税罚款；补加税款 9tqF8pb7v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 y(xJTj  
adjudged bankrupt 被裁定破产 @i*|s~15  
adjudicated bankrupt 裁定破产人 P$-X)c$&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $O5UyKI  
adjudication of bankruptcy 裁定破产；宣告破产 wLH] <k  
adjudication of insolvency 裁定无力偿还债务 jNC4_q&  
adjusted actual 经调整的实数；调整后的实数 A\.GV1  
adjusted current assets 经调整的流动资产；调整后的流动资产 (!zy{;g|  
adjusted figure 经调整的数字；调整后的数额 |*0<M(YXN  
adjusted liabilities 经调整的负债；调整后的负债 BGu?<bET  
adjusted loss 经调整的亏损；调整后的亏损 UMcgdJB  
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 $81*^  
adjusted profit 经调整的利润；调整后的利润 Ny%(VI5:  
adjusted surplus 经调整的盈余额；调整后的盈余额 *C:|X b<9  
adjusted value 经调整的价值；调整后的价值 2Roc|)-47  
adjustment 调整；修订；理算〔保险〕 D N*t~Z3[  
adjustment centre 调剂中心 q')R4=0 K  
adjustment lag 调整过程的时间差距；调整时差 P
->y_4O  
adjustment mechanism 调整机制 s]JF0584  
adjustment of loss 亏损调整 Jtk|w[4L  
adjustment process 调整过程；调整程序 IyLx0[:U  
adjustment range 调整幅度 =pC3~-;3  
administered exchange rate 受管制汇率 2]ape !(