[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: FBJw (.Jr  
\=Rw/[lR  
A share Ａ股；甲类股份 ad+@2-Y  
abatement of tax 减税；减扣免税额 %$}aWzQxll  
ABN AMRO Bank N.V. 荷兰银行 aMKi`EW  
above-the-line expenditure 线上项目支出；经常预算支出 ;)].Dj9  
above-the-line receipt 线上项目收入；经常预算收入 ZFp i'u.&  
ABSA Asia Limited 南非联合亚洲有限公司 }c| )i,bL  
absolute change 绝对数值变更
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absolute expenditure 实际开支 luXcr H+w  
absolute guideline figure 绝对准则数字 Y` t-Bg!~  
absolute interest 绝对权益 ` 1k0wT(  
absolute order of discharge 绝对破产解除令 :ZX#w`Y  
absolute profit margin 绝对利润幅度 *;@V5[^3I?  
absolute value 实值；绝对值 YaU)66=u  
absolutely vested interest 绝对既得权益 %ub\+~  
absorbed cost 已吸收成本；已分摊成本 "I+71Ce  
absorption 吸收；分摊；合并 Qau\6p>^  
absorption rate 吸收率；摊配率；分摊率 -7{qTe{  
ACB Finance Limited 亚洲商业财务有限公司 5q4sxY9T  
acceptable form of reciprocity 合理的互惠条件 TK^9!3  
acceptable rate 适当利率；适当汇率 qM %l  
acceptance agreement 承兑协议 F7[ 55RcP  
acceptance for honour 参加承兑 *%'nlAX6%  
acceptor 承兑人；接受人；受票人 J:WO%P=Q  
acceptor for honour 参加承兑人 U?BuV  
accident insurance 意外保险 R@zl?
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Accident Insurance Association of Hong Kong 香港意外保险公会 C] H'z  
accident insurance scheme 意外保险计划 j0P+<@y  
accident year basis 意外年度基准 #fdQ\)#q>  
accommodation 通融；贷款 N~Zcrt_D  
accommodation bill 通融票据；空头票据  {}x{ OP  
accommodation party 汇票代发人 s.ywp{EF  
account balance 帐户余额；帐户结余 d0ZbusHHb  
account book 帐簿 /WqiGkHV*  
account collected in advance 预收款项 %*J'!PC9n  
account current book 往来帐簿 BO]}E:C9  
account of after-acquired property 事后取得的财产报告 K`%{(^}.  
account of defaulter 拖欠帐目 F&pJ faig  
account payable 应付帐款 Rf*cW&}%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 fbv%&z  
account receivable 应收帐款 Ujb7uho  
account receivable report 应收帐款报表 oMdqg4HUF  
account statement 结单；帐单；会计财务报表 QxUsdF?p  
account title 帐户名称；会计科目 jiAKV0lX W  
accountant's report 会计师报告 +7%}SV 2)  
Accountant's Report Rules 会计师报告规则 R/5@*mv{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :x*#RnRr.  
Accounting Arrangements 《会计安排》  3"B$M  
accounting basis 会计基础 W[ZW=c  
accounting by Official Receiver 破产管理署署长呈交的帐目 Km/#\$|}  
Accounting Circular 《会计通告》 \M(#FS  
accounting class 会计类别 M{)7C,'  
accounting date 记帐日期；会计结算日期 zNg8Oq&  
accounting for money 款项核算 2o5Pbdel  
Accounting Officer 会计主任 ..u2IdEu  
accounting period 会计报告期；会计期 a
J;6!WFW  
accounting policy 会计政策；会计方针 >U4hsr05  
accounting practice 会计惯例 UB5X2uBv  
accounting principle 会计准则 N5]}m:"pk  
accounting record 会计记录 vdS)
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accounting report 会计报告 6,J:sm\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b Ag>;e(  
Accounting Society of China 中国会计学会 )2lzPK t  
accounting statement 会计报表 BZUA/;Hz &  
accounting system 会计制度；会计系统 @-d0~.S  
accounting transaction 会计事项；帐务交易 <OR f{   
accounting treatment 会计处理 L"Vi:zdp  
accounting year 会计年度 :>G3N+A)  
accretion 增值；添加 -hn~-Sy+  
accrual 应计项目；应累算数目 >o45vB4o  
accrual basis 应计制；权责发生制 Wa{()Cz  
accrual basis accounting 应计制会计；权责发生制会计 (j*1sk  
accrue 应累算；应计 Wu:@+~J.h  
accrued benefit 应累算利益 m`3Mev  
accrued charges 应计费用 %+A z X  
accrued cumulative preference share dividend 应累算的累积优先股股息 aM2[<m}  
accrued expenses 应累算费用 >wPMJ> 2  
accrued interest payable 应付利息；应计未付利息 ~4MUac^w  
accrued interest receivable 应收利息；应计未收利息 0qdgt  
accrued right 累算权益 cbHb!Lbg  
accruing profit 应累算的利润 P. V #  
accumulated fiscal reserve 累积财政储备 YY? }/r  
accumulated profit 累积利润；滚存溢利 6X1_NbC  
accumulated reserve 累积储备 9gS.G2  
accumulation of surplus income 累积收益盈余 
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acquired assets 既得资产 Hf^Tok^6@]  
acquisition 收购；购置；取得 h~F`[G/'  
acquisition cost 购置成本 %\u
EV  
acquisition expenses 购置费用 utJz e  
acquisition of 100% interest 收购全部股权 ?M02|8-  
acquisition of control 取得控制权 JE
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acquisition of fixed assets 购置固定资产 xQKD1#y  
acquisition of shell “买壳” n-% 8RV  
acquisition price 收购价 i*q!
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act of God 天灾 Wd 0$t   
acting partner 执事合伙人 J&<uP)<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qrq9NPf  
active partner 积极参与的合伙人 $AI0&#NM  
active trading 交投活跃 L.]mC!  
actual circulation 实际流通 vU|.Gw  
actual cost 实际成本 8N58w)%7`  
actual expenditure 实际开支；实际支出 K9
BoIHo  
actual income 实际入息；实际收入；实际收益 #"Wh$ x%  
actual market 现货市场 0xNlO9b/  
actual price 现货价；实际价格 C6"bGA  
actual profit 实际利润 Ob|[/NN  
actual quotation 实盘；实际价位；实际报价 &;V3[ *W"  
actual year basis 按实际年度计算 .F*2]xj@"  
actuals 实货 @|2}*_3\  
actuarial investigation 精算调查 Rlq6I?S+  
actuarial principle 精算原则 cuw3}4m%  
actuarial report 精算师报告 VB+sl2V<h  
Actuarial Society of Hong Kong 香港精算学会 rX8EXraO  
actuarial valuation 精算师估值 =XT'D@q~W  
actuary 精算师 A{7N #-h_  
ad referendum agreement 暂定协议；有待覆核的协定 JMT?+/Qbu  
ad valorem duty 从价税；按值征税 BhMHT:m  
ad valorem duty system 从价税制 bhFAt1h  
ad valorem fee 从价费 wq( m%F  
ad valorem tariff 从价关税 e$wbYByW  
additional allowance 额外免税额 0H V-e  
additional amount for unexpired risk 未过期风险的额外款额 Gn ]%'lrg'  
additional assessable profit 补加应评税利润 tv
_Cn w  
additional assessment 补加评税 >QusXD"L>  
additional commitment 额外承担 kS>'6x
XH  
additional commitment vote 额外承担拨款 GW(-'V/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }UzO_&Z#6  
additional dependent parent allowance 供养父母额外免税额 1qs~[7{C1  
additional provision 额外拨款 ?Z<2zm%qV  
additional stamp duty 附加印花税 's]+.3">L1  
additional tax 补加税罚款；补加税款 7{vnhl(Z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0shNwV1zF  
adjudged bankrupt 被裁定破产 ;5*)kX  
adjudicated bankrupt 裁定破产人 WAj26";M(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W biUz2)  
adjudication of bankruptcy 裁定破产；宣告破产 V zx%N.  
adjudication of insolvency 裁定无力偿还债务 Y=gj{]4  
adjusted actual 经调整的实数；调整后的实数 qdn\8Pn  
adjusted current assets 经调整的流动资产；调整后的流动资产 \bh3&Z'.  
adjusted figure 经调整的数字；调整后的数额 !(!BW9Zt+  
adjusted liabilities 经调整的负债；调整后的负债 Cf_Ik  
adjusted loss 经调整的亏损；调整后的亏损 ==psPyLF@  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 !d1}IU-h  
adjusted profit 经调整的利润；调整后的利润 -S=Zsr\  
adjusted surplus 经调整的盈余额；调整后的盈余额 lA4Bq  
adjusted value 经调整的价值；调整后的价值 4*UoTE-g$  
adjustment 调整；修订；理算〔保险〕 y>S.B/d  
adjustment centre 调剂中心 !U"1ZsO)l  
adjustment lag 调整过程的时间差距；调整时差 J3sO%4sYR  
adjustment mechanism 调整机制 MwxfTH"wi  
adjustment of loss 亏损调整 ;+-$=l3[a  
adjustment process 调整过程；调整程序 -5NP@  
adjustment range 调整幅度 lQ%]](a6  
administered exchange rate 受管制汇率 Ih}I`wY-