[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: 'n4zFj+S  
H|F>BjXn5  
A share Ａ股；甲类股份 B_`A[0H  
abatement of tax 减税；减扣免税额 @[zPN[z.  
ABN AMRO Bank N.V. 荷兰银行 H
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above-the-line expenditure 线上项目支出；经常预算支出 $q.8ve0&^  
above-the-line receipt 线上项目收入；经常预算收入 j/9F iuK  
ABSA Asia Limited 南非联合亚洲有限公司 S?hM  
absolute change 绝对数值变更 w \0=L=J  
absolute expenditure 实际开支 ICq;jfML  
absolute guideline figure 绝对准则数字 Dr(.|)hv[&  
absolute interest 绝对权益 !SiZA"  
absolute order of discharge 绝对破产解除令 `Up<;  
absolute profit margin 绝对利润幅度 2c0eh-Gf  
absolute value 实值；绝对值 uHz D  
absolutely vested interest 绝对既得权益 mg'-]>$$]  
absorbed cost 已吸收成本；已分摊成本 q7 Uu 8JXF  
absorption 吸收；分摊；合并 f=~@e#U  
absorption rate 吸收率；摊配率；分摊率 .j7|;Ag  
ACB Finance Limited 亚洲商业财务有限公司 w'M0Rd]  
acceptable form of reciprocity 合理的互惠条件 c)@M7UK[  
acceptable rate 适当利率；适当汇率 a;*&q/{o  
acceptance agreement 承兑协议 $C#~c1
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acceptance for honour 参加承兑 !6<2JNf  
acceptor 承兑人；接受人；受票人 o>U%3-+T^J  
acceptor for honour 参加承兑人 n0Ze9W+<  
accident insurance 意外保险 (jY.S|%  
Accident Insurance Association of Hong Kong 香港意外保险公会 9IMRWtZWT  
accident insurance scheme 意外保险计划 UfcM2OmbK  
accident year basis 意外年度基准 pPQ]#v  
accommodation 通融；贷款 N@Slc 0  
accommodation bill 通融票据；空头票据 .s7/b
F  
accommodation party 汇票代发人 n6Q 3X  
account balance 帐户余额；帐户结余 1%EY!14G+  
account book 帐簿 ?/dz!{JC  
account collected in advance 预收款项 CoJaVLl   
account current book 往来帐簿 +/Y)s5@<  
account of after-acquired property 事后取得的财产报告 ?A62VV51CN  
account of defaulter 拖欠帐目 C6'[Tn  
account payable 应付帐款  PJkMn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 fM S-  
account receivable 应收帐款 'ARQ7 Q[`  
account receivable report 应收帐款报表 1grrb&K  
account statement 结单；帐单；会计财务报表 '^Sa|WXq  
account title 帐户名称；会计科目 "]MF =-v  
accountant's report 会计师报告 xu+wi>Y^  
Accountant's Report Rules 会计师报告规则 8(Z*Vz uu  
accounting and auditing procedure 会计与审计程序；会计与核数程序 OY"{XnPZ  
Accounting Arrangements 《会计安排》 X*S|aNaLWW  
accounting basis 会计基础 9QY)<K~a  
accounting by Official Receiver 破产管理署署长呈交的帐目 gN mp'Lm  
Accounting Circular 《会计通告》 [FyE{NfiJ%  
accounting class 会计类别 >-)i_C2  
accounting date 记帐日期；会计结算日期 >b{%j8uM  
accounting for money 款项核算 uu#ALB Jm  
Accounting Officer 会计主任 {_(;&\
5  
accounting period 会计报告期；会计期 a |z{Bb  
accounting policy 会计政策；会计方针 t~ U:{g~  
accounting practice 会计惯例 d6hWmZVC  
accounting principle 会计准则 p(0!TC Bs  
accounting record 会计记录 /}M@ @W  
accounting report 会计报告 I[[rVts  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 lfj>]om$  
Accounting Society of China 中国会计学会 ;Rwr5  
accounting statement 会计报表 hrcR"OZ~X  
accounting system 会计制度；会计系统 i$og v2J  
accounting transaction 会计事项；帐务交易 .`)IC
X  
accounting treatment 会计处理 u1]5qtg"  
accounting year 会计年度 N{Is 2Ia  
accretion 增值；添加 BT#'<!7!  
accrual 应计项目；应累算数目
Pi+,y  
accrual basis 应计制；权责发生制 N@j|I* y|  
accrual basis accounting 应计制会计；权责发生制会计 Z#4? /'  
accrue 应累算；应计 |
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accrued benefit 应累算利益 )}u.b-Nt.  
accrued charges 应计费用 xhqIE3gd  
accrued cumulative preference share dividend 应累算的累积优先股股息 {mkYW
-4Se  
accrued expenses 应累算费用 AE7>jkHB  
accrued interest payable 应付利息；应计未付利息 >mt<`s  
accrued interest receivable 应收利息；应计未收利息 y!aq}YS  
accrued right 累算权益 ^$x^JM ]/  
accruing profit 应累算的利润 ~^VcTSY@<L  
accumulated fiscal reserve 累积财政储备 0Y!Bb2m  
accumulated profit 累积利润；滚存溢利 <[a9"G7  
accumulated reserve 累积储备 oPWvZI(\&  
accumulation of surplus income 累积收益盈余 a_x|PbD  
acquired assets 既得资产 9I
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acquisition 收购；购置；取得 \>I&UFfH)4  
acquisition cost 购置成本 pQEHWq"Q  
acquisition expenses 购置费用 :&TOQ<vM  
acquisition of 100% interest 收购全部股权 Bxm^Arc>  
acquisition of control 取得控制权 :5"|iRP'  
acquisition of fixed assets 购置固定资产 ?<F\S2W

 
acquisition of shell “买壳” roRZE[ya  
acquisition price 收购价 ;o8cfD.z  
act of God 天灾 O[`n{Vl/  
acting partner 执事合伙人 Iqo4INGIi  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X8*q[@$  
active partner 积极参与的合伙人 jRq>Sz{8  
active trading 交投活跃 o
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actual circulation 实际流通 wetkmd  
actual cost 实际成本 PU-;Q@< E  
actual expenditure 实际开支；实际支出 y4envjl0  
actual income 实际入息；实际收入；实际收益 Lb/a_8<E?  
actual market 现货市场 5IMh$!/uc  
actual price 现货价；实际价格 $9ON3>  
actual profit 实际利润 4Q3Q.(  
actual quotation 实盘；实际价位；实际报价 {d7KJmN  
actual year basis 按实际年度计算 d~[>%&  
actuals 实货 Q7#Q6- Q  
actuarial investigation 精算调查 M)3h 4yQ  
actuarial principle 精算原则 P^1rNB  
actuarial report 精算师报告 VMtR4!:q  
Actuarial Society of Hong Kong 香港精算学会 1 k  H  
actuarial valuation 精算师估值 :l*wf/&z  
actuary 精算师 ;GE0iSC  
ad referendum agreement 暂定协议；有待覆核的协定 %oN ^1a'&)  
ad valorem duty 从价税；按值征税 fT'A{&h|U  
ad valorem duty system 从价税制 R$w=+%F  
ad valorem fee 从价费 a2YdkdjT  
ad valorem tariff 从价关税 ?|8
H$1  
additional allowance 额外免税额 mXa1SZnE
 
additional amount for unexpired risk 未过期风险的额外款额 Gzm[4|nO^  
additional assessable profit 补加应评税利润 `D GO~RMp9  
additional assessment 补加评税 [!aHP?-  
additional commitment 额外承担 eH1Y!&`  
additional commitment vote 额外承担拨款 orL7y&w(v:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 } 10Dvt>+  
additional dependent parent allowance 供养父母额外免税额 R?]>8o,  
additional provision 额外拨款 :!aFfb["  
additional stamp duty 附加印花税 (1TYJ. Z  
additional tax 补加税罚款；补加税款 A 7TP1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 dn`#N^Od  
adjudged bankrupt 被裁定破产 A)VOv`U@2  
adjudicated bankrupt 裁定破产人 sQt@B#;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 dn5T7a~   
adjudication of bankruptcy 裁定破产；宣告破产 W;0_@!?mr}  
adjudication of insolvency 裁定无力偿还债务 -8TJ~t%w4  
adjusted actual 经调整的实数；调整后的实数 g[Yok`e[  
adjusted current assets 经调整的流动资产；调整后的流动资产 oTfEX4 t {  
adjusted figure 经调整的数字；调整后的数额 '9RHwKu&s  
adjusted liabilities 经调整的负债；调整后的负债 &,K;F'  
adjusted loss 经调整的亏损；调整后的亏损 r5F#q  
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 _39b8s{  
adjusted profit 经调整的利润；调整后的利润 VoP(!.Ua>7  
adjusted surplus 经调整的盈余额；调整后的盈余额 ,cj34W`FWq  
adjusted value 经调整的价值；调整后的价值 V:l; 2rW  
adjustment 调整；修订；理算〔保险〕 eJ?SLMLY  
adjustment centre 调剂中心 ;Hm\?n)a  
adjustment lag 调整过程的时间差距；调整时差 wdp4-*  
adjustment mechanism 调整机制 ?{^T&<18t  
adjustment of loss 亏损调整 AoTL)',  
adjustment process 调整过程；调整程序 8 A2k-X
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adjustment range 调整幅度 1_<'S34  
administered exchange rate 受管制汇率 {zg}KiNDZd