[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: :Du{8rV  
.MPOUo/e  
A share Ａ股；甲类股份 td$6:)   
abatement of tax 减税；减扣免税额 (V?`W7  
ABN AMRO Bank N.V. 荷兰银行 zw9ULQ$#  
above-the-line expenditure 线上项目支出；经常预算支出 '0M0F'R  
above-the-line receipt 线上项目收入；经常预算收入 &>4$ [m>n  
ABSA Asia Limited 南非联合亚洲有限公司 ]Oh>ECA|D  
absolute change 绝对数值变更 GeTCN  
absolute expenditure 实际开支 J 2~B<=V  
absolute guideline figure 绝对准则数字 p 8Hv7*  
absolute interest 绝对权益 s"F,=]HQ!G  
absolute order of discharge 绝对破产解除令 l>P~M50D?{  
absolute profit margin 绝对利润幅度 c+XR  
absolute value 实值；绝对值 TEyPlSGG  
absolutely vested interest 绝对既得权益 N5]68Fu'({  
absorbed cost 已吸收成本；已分摊成本 +mPB?5  
absorption 吸收；分摊；合并  ]= D  
absorption rate 吸收率；摊配率；分摊率 m,_oX1h  
ACB Finance Limited 亚洲商业财务有限公司 a'fb0fz  
acceptable form of reciprocity 合理的互惠条件 gz:c_HJ  
acceptable rate 适当利率；适当汇率 Dp'af4+%$  
acceptance agreement 承兑协议 oYm"NDS_.  
acceptance for honour 参加承兑 &1n0(qB  
acceptor 承兑人；接受人；受票人 r|$g( (g  
acceptor for honour 参加承兑人 n9yv.p]  
accident insurance 意外保险 r2`?Ta  
Accident Insurance Association of Hong Kong 香港意外保险公会 2a}_| #*  
accident insurance scheme 意外保险计划 }E_zW.{!  
accident year basis 意外年度基准 O4URr  
accommodation 通融；贷款 l sxii-#O  
accommodation bill 通融票据；空头票据 sAj$U^Gp  
accommodation party 汇票代发人 :9>nY  
account balance 帐户余额；帐户结余 #Z5~a9rO  
account book 帐簿 ]z@]Fi33Y  
account collected in advance 预收款项 bJvRQrj*3  
account current book 往来帐簿 \EqO;A%<  
account of after-acquired property 事后取得的财产报告 ' 7%9Sqx  
account of defaulter 拖欠帐目 S
!bv
U2d  
account payable 应付帐款 uu#+|ZD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A]slssE+  
account receivable 应收帐款 g-`NsqzD  
account receivable report 应收帐款报表 \8H"lcj:  
account statement 结单；帐单；会计财务报表 <Z wEdq  
account title 帐户名称；会计科目 }:Akpm
 
accountant's report 会计师报告 z#
ET-[I  
Accountant's Report Rules 会计师报告规则 riQ?'!a7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {K}+$jzGVt  
Accounting Arrangements 《会计安排》 }\*|b@)]  
accounting basis 会计基础 f5eX%FR  
accounting by Official Receiver 破产管理署署长呈交的帐目 oWT0WS  
Accounting Circular 《会计通告》 ENr&k(>0HQ  
accounting class 会计类别 !o7.L%S  
accounting date 记帐日期；会计结算日期 QX/`s3N  
accounting for money 款项核算 awtzt?VtLh  
Accounting Officer 会计主任
qyC"}y-  
accounting period 会计报告期；会计期 dWEx55>,1  
accounting policy 会计政策；会计方针 o!N@W  
accounting practice 会计惯例 -
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accounting principle 会计准则 vOU-bF%u  
accounting record 会计记录 q1j[eru  
accounting report 会计报告 p <NgT1"{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SJmri]4K  
Accounting Society of China 中国会计学会 @A%`\Ea%   
accounting statement 会计报表 4O'ho0w7  
accounting system 会计制度；会计系统 eAEVpC2  
accounting transaction 会计事项；帐务交易 [&&4lKC}u  
accounting treatment 会计处理 bjZ?WZr  
accounting year 会计年度 G"(!5+DLy  
accretion 增值；添加 bL<cgtz7)  
accrual 应计项目；应累算数目 bT |FJ\aC  
accrual basis 应计制；权责发生制 1>LquZ+Kj  
accrual basis accounting 应计制会计；权责发生制会计 Spb'jAKj'  
accrue 应累算；应计 YrX{,YtiX  
accrued benefit 应累算利益 _;9)^})$  
accrued charges 应计费用 .T2I]d  
accrued cumulative preference share dividend 应累算的累积优先股股息 " 7d_$.Z  
accrued expenses 应累算费用 VEk|lX;2  
accrued interest payable 应付利息；应计未付利息 {$JIR}4S  
accrued interest receivable 应收利息；应计未收利息 ~EymD *  
accrued right 累算权益 x :s-\>RcA  
accruing profit 应累算的利润 2P*O^-zRp  
accumulated fiscal reserve 累积财政储备 U8z,N1]r*`  
accumulated profit 累积利润；滚存溢利 : s
35{K  
accumulated reserve 累积储备 =:lacK(0  
accumulation of surplus income 累积收益盈余 ftbu:RtK^^  
acquired assets 既得资产 lnhZ!_  
acquisition 收购；购置；取得 I[/u5V_b'  
acquisition cost 购置成本 QHeUpJ/^  
acquisition expenses 购置费用 Ogb!YF#e  
acquisition of 100% interest 收购全部股权 [Fe5a  
acquisition of control 取得控制权 L=>N#QR7  
acquisition of fixed assets 购置固定资产 p("do1:  
acquisition of shell “买壳” H~&'`
h1  
acquisition price 收购价 y}8j_r  
act of God 天灾 Ec|#i  
acting partner 执事合伙人 Sn0 Gw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Yd9y8TqJ  
active partner 积极参与的合伙人 .Q7z<Q  
active trading 交投活跃 (_D#gr{S=  
actual circulation 实际流通 5_PD?lg  
actual cost 实际成本 6w'^,V  
actual expenditure 实际开支；实际支出 ?%?@?W>s@  
actual income 实际入息；实际收入；实际收益 -Rmz`yOq}  
actual market 现货市场 K.k=\N  
actual price 现货价；实际价格 #u>JCPz  
actual profit 实际利润 :jA~zHO  
actual quotation 实盘；实际价位；实际报价 0I,-1o|s  
actual year basis 按实际年度计算 /D eU`rj  
actuals 实货 Pp?J5HW  
actuarial investigation 精算调查 :Q89j4,  
actuarial principle 精算原则 5 gE  
actuarial report 精算师报告 nI-\HAX  
Actuarial Society of Hong Kong 香港精算学会 (%".=x-  
actuarial valuation 精算师估值 nlK
WZYv  
actuary 精算师 (URWicaB  
ad referendum agreement 暂定协议；有待覆核的协定 E[ ,Ur`>:  
ad valorem duty 从价税；按值征税 2$|WXYY  
ad valorem duty system 从价税制 \'shnzs  
ad valorem fee 从价费 ;s{rJG{inG  
ad valorem tariff 从价关税 ,+0_kndR  
additional allowance 额外免税额 x.!%'{+{  
additional amount for unexpired risk 未过期风险的额外款额 e4t'3So  
additional assessable profit 补加应评税利润 7JjTm^bu  
additional assessment 补加评税 V5m4dQ>t  
additional commitment 额外承担 rB-&'#3%  
additional commitment vote 额外承担拨款 ?me0J3u_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `uY77c
o6  
additional dependent parent allowance 供养父母额外免税额 @hp@*$#& 9  
additional provision 额外拨款 >%t"VpvR  
additional stamp duty 附加印花税 PKk_9Xd  
additional tax 补加税罚款；补加税款 \7jK6;R<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1O8RGk4  
adjudged bankrupt 被裁定破产 ^2=11  
adjudicated bankrupt 裁定破产人 @#;2P'KL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !CUrpr/*  
adjudication of bankruptcy 裁定破产；宣告破产 aVEg%8  
adjudication of insolvency 裁定无力偿还债务 !gu# #MrJ9  
adjusted actual 经调整的实数；调整后的实数 En
yx+]9  
adjusted current assets 经调整的流动资产；调整后的流动资产 (U4]d`  
adjusted figure 经调整的数字；调整后的数额 O1Vs!  
adjusted liabilities 经调整的负债；调整后的负债 !;>j(xc  
adjusted loss 经调整的亏损；调整后的亏损 U*b1yxt  
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 <;G.(C K@n  
adjusted profit 经调整的利润；调整后的利润 :@mb.'%*!  
adjusted surplus 经调整的盈余额；调整后的盈余额 v,^2'C$o  
adjusted value 经调整的价值；调整后的价值 eh`n?C  
adjustment 调整；修订；理算〔保险〕 F[5[@y  
adjustment centre 调剂中心 _XvSe]`f`  
adjustment lag 调整过程的时间差距；调整时差 VG'M=O{)3  
adjustment mechanism 调整机制 Em?bV
(  
adjustment of loss 亏损调整 >|IUjv2L  
adjustment process 调整过程；调整程序 R<}UT  
adjustment range 调整幅度 hj[&.w  
administered exchange rate 受管制汇率 $}+t|`*q8]