[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: 1haH2F^q3  
~=HrD?-99p  
A share Ａ股；甲类股份 M$&aNt;  
abatement of tax 减税；减扣免税额 H^y%Bi&^  
ABN AMRO Bank N.V. 荷兰银行 I2G4j/c=z  
above-the-line expenditure 线上项目支出；经常预算支出 I*cB Ha  
above-the-line receipt 线上项目收入；经常预算收入 %|mRib|<C  
ABSA Asia Limited 南非联合亚洲有限公司 8W' ,T  
absolute change 绝对数值变更 I|jGu9G  
absolute expenditure 实际开支 S[p.`<{J  
absolute guideline figure 绝对准则数字 Brw-"tmx  
absolute interest 绝对权益 L"|4 v  
absolute order of discharge 绝对破产解除令 CZ2&9Vb9I  
absolute profit margin 绝对利润幅度 /H 3u^  
absolute value 实值；绝对值 ^6&?R ?y  
absolutely vested interest 绝对既得权益 awP ']iE  
absorbed cost 已吸收成本；已分摊成本 72rnMHq  
absorption 吸收；分摊；合并 TAfLC)  
absorption rate 吸收率；摊配率；分摊率 ul0]\(sS:  
ACB Finance Limited 亚洲商业财务有限公司 wX(h]X"q  
acceptable form of reciprocity 合理的互惠条件 Fkgnc{NI  
acceptable rate 适当利率；适当汇率 vLQ!kB^\W  
acceptance agreement 承兑协议 s9
t`!  
acceptance for honour 参加承兑 #H9J/k_  
acceptor 承兑人；接受人；受票人 'N1_:$z@(  
acceptor for honour 参加承兑人 uJ:'<dJ  
accident insurance 意外保险 MExP'9  
Accident Insurance Association of Hong Kong 香港意外保险公会 Gao8!OaQ  
accident insurance scheme 意外保险计划 sg@)IEg</v  
accident year basis 意外年度基准 76e%&ZG)Q  
accommodation 通融；贷款  P%#WeQ+  
accommodation bill 通融票据；空头票据 DRS68^  
accommodation party 汇票代发人 a<AT;Tc  
account balance 帐户余额；帐户结余 U)IW6)q  
account book 帐簿 r\6 "mU  
account collected in advance 预收款项 z"4UObVs  
account current book 往来帐簿 RU} M&&  
account of after-acquired property 事后取得的财产报告 .&Uu w  
account of defaulter 拖欠帐目 fq^D
<c{3  
account payable 应付帐款 CXC,@T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }T<[JXh=J  
account receivable 应收帐款
S3cjw9V  
account receivable report 应收帐款报表 __x2xtrH  
account statement 结单；帐单；会计财务报表 vZEeb j  
account title 帐户名称；会计科目 tqI]S X  
accountant's report 会计师报告 $nR1AOm}.B  
Accountant's Report Rules 会计师报告规则 K$>C*?R  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `-)!4oJ]  
Accounting Arrangements 《会计安排》 |e+8Xz1>  
accounting basis 会计基础 u=a5Z4N'  
accounting by Official Receiver 破产管理署署长呈交的帐目 Af8&PhyrU  
Accounting Circular 《会计通告》 5nq0#0Oc  
accounting class 会计类别 rn1^6qy)  
accounting date 记帐日期；会计结算日期 .j*muDVQn  
accounting for money 款项核算 5xJyW`SWz  
Accounting Officer 会计主任 wNsAVUjLe  
accounting period 会计报告期；会计期 ^[]GsF  
accounting policy 会计政策；会计方针 h-0sDt pR  
accounting practice 会计惯例 |7@[+  
accounting principle 会计准则 -{z.8p}IW  
accounting record 会计记录 j3j<01rq  
accounting report 会计报告 v7rEUS-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LKtug>Me  
Accounting Society of China 中国会计学会 pk&kJ307  
accounting statement 会计报表 o*5<Cxg  
accounting system 会计制度；会计系统 L<HJ!  
accounting transaction 会计事项；帐务交易 ;;z4EGr  
accounting treatment 会计处理 :W'Yt9v)  
accounting year 会计年度 5<o8prtB  
accretion 增值；添加 |eD$eZ=m  
accrual 应计项目；应累算数目 W,</  
accrual basis 应计制；权责发生制 cID{X&or  
accrual basis accounting 应计制会计；权责发生制会计  F,2)Udim  
accrue 应累算；应计 d\FBY&C7b  
accrued benefit 应累算利益 :1Jg;G  
accrued charges 应计费用 //C3
tW  
accrued cumulative preference share dividend 应累算的累积优先股股息 KPGo*mY  
accrued expenses 应累算费用 2 1
Z}Zj  
accrued interest payable 应付利息；应计未付利息
sSVgDQ~q  
accrued interest receivable 应收利息；应计未收利息 3QL I|VpO  
accrued right 累算权益 <gU^#gsGra  
accruing profit 应累算的利润 y%.^| G  
accumulated fiscal reserve 累积财政储备 W5a)`
%H  
accumulated profit 累积利润；滚存溢利 w 7Do#Cv  
accumulated reserve 累积储备 MCN}pi  
accumulation of surplus income 累积收益盈余 #]nH
$Kq  
acquired assets 既得资产 `<I+(8]Uz  
acquisition 收购；购置；取得 @eQIwz  
acquisition cost 购置成本 1EvAV,v"  
acquisition expenses 购置费用 6FMW}*6<  
acquisition of 100% interest 收购全部股权 8l(_{Y5(-  
acquisition of control 取得控制权 %E q}H  
acquisition of fixed assets 购置固定资产 g_z%L?N  
acquisition of shell “买壳” N?`-$C ]  
acquisition price 收购价 [a~|{~?8  
act of God 天灾  m9My  
acting partner 执事合伙人 H]@M00C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d!0p^!3  
active partner 积极参与的合伙人 yp%7zrU  
active trading 交投活跃 ^8
S'=Bk  
actual circulation 实际流通 V+7x_>!&)  
actual cost 实际成本 OhT?W
[4  
actual expenditure 实际开支；实际支出 eNN)2-96  
actual income 实际入息；实际收入；实际收益 -)%l{@Mr  
actual market 现货市场 YXCfP
~i  
actual price 现货价；实际价格 --SlxV/x  
actual profit 实际利润 %{$iN|%J%$  
actual quotation 实盘；实际价位；实际报价 NFT&\6
!o  
actual year basis 按实际年度计算 <u\j4<p  
actuals 实货 >;Er[Rywr  
actuarial investigation 精算调查 h WvQh  
actuarial principle 精算原则 <dxc"A  
actuarial report 精算师报告 c8qsp n  
Actuarial Society of Hong Kong 香港精算学会 2 CX'J8Sy  
actuarial valuation 精算师估值 =n_r\z  
actuary 精算师 E?> ERO3  
ad referendum agreement 暂定协议；有待覆核的协定 %u"3
&kOV  
ad valorem duty 从价税；按值征税 Bob K>db  
ad valorem duty system 从价税制 69)- )en  
ad valorem fee 从价费 d_CY=DHF%`  
ad valorem tariff 从价关税 -eH5s3:A  
additional allowance 额外免税额 N%Gb  
additional amount for unexpired risk 未过期风险的额外款额 5[Sa7Mk  
additional assessable profit 补加应评税利润 0pT?qsM2  
additional assessment 补加评税 $q`650&S*  
additional commitment 额外承担 p<#WueR[  
additional commitment vote 额外承担拨款 *n$=2v^A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  5VWyc9Q  
additional dependent parent allowance 供养父母额外免税额 P !:LA b(  
additional provision 额外拨款 ?Rlo<f:Mf  
additional stamp duty 附加印花税 2y/|/IW=  
additional tax 补加税罚款；补加税款 ~>:uMXyV2t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 s!*m^zx  
adjudged bankrupt 被裁定破产 ay}}v7)GM  
adjudicated bankrupt 裁定破产人 x9UF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3ZO\Pu  
adjudication of bankruptcy 裁定破产；宣告破产 F91'5D,u0  
adjudication of insolvency 裁定无力偿还债务 4+fWIY1 "  
adjusted actual 经调整的实数；调整后的实数 n&V\s0  
adjusted current assets 经调整的流动资产；调整后的流动资产 %3B0s?,I  
adjusted figure 经调整的数字；调整后的数额 *c<=IcA  
adjusted liabilities 经调整的负债；调整后的负债 9ohaU  
adjusted loss 经调整的亏损；调整后的亏损 'CiV=&3/  
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 Bf37/kkf(  
adjusted profit 经调整的利润；调整后的利润 ^
m^4LDt  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~gz_4gzb  
adjusted value 经调整的价值；调整后的价值 |X:"AH"S  
adjustment 调整；修订；理算〔保险〕 R-Y07A  
adjustment centre 调剂中心 I<p- o/TP  
adjustment lag 调整过程的时间差距；调整时差 #bN'
N@|  
adjustment mechanism 调整机制  xY]Y  
adjustment of loss 亏损调整 8G&'ED_&  
adjustment process 调整过程；调整程序 6_`9 4+  
adjustment range 调整幅度 .wj?}Fr?97  
administered exchange rate 受管制汇率 JDi\?m d.