[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: "N)InPR-  
4O:HT m  
A share Ａ股；甲类股份 9v1Snr  
abatement of tax 减税；减扣免税额 wh!8\9{g  
ABN AMRO Bank N.V. 荷兰银行 E,fbIyX  
above-the-line expenditure 线上项目支出；经常预算支出 w_DaldK*  
above-the-line receipt 线上项目收入；经常预算收入 AmQsay#I_  
ABSA Asia Limited 南非联合亚洲有限公司 ENI|e,'[  
absolute change 绝对数值变更 )-h{0o  
absolute expenditure 实际开支 Htfq?\ FD  
absolute guideline figure 绝对准则数字 Io tc>!  
absolute interest 绝对权益 KUC%Da3  
absolute order of discharge 绝对破产解除令 pD  }b$  
absolute profit margin 绝对利润幅度 g?K? Fn.}  
absolute value 实值；绝对值 k5*Z@a  
absolutely vested interest 绝对既得权益 HZjuL.Tj  
absorbed cost 已吸收成本；已分摊成本 T!Lv%i*|Y  
absorption 吸收；分摊；合并 :&LV^A  
absorption rate 吸收率；摊配率；分摊率 eu?P6>urA  
ACB Finance Limited 亚洲商业财务有限公司 O&}R  
acceptable form of reciprocity 合理的互惠条件 T5}5uk9  
acceptable rate 适当利率；适当汇率 RRzLQ7J  
acceptance agreement 承兑协议 q^7=/d8  
acceptance for honour 参加承兑 19RbIG/X  
acceptor 承兑人；接受人；受票人 s@Loax6@B  
acceptor for honour 参加承兑人 a&dP@)  
accident insurance 意外保险 .y0u"@iF  
Accident Insurance Association of Hong Kong 香港意外保险公会 = )4bf"~8  
accident insurance scheme 意外保险计划 ywB0 D`s'  
accident year basis 意外年度基准 |tz{Es<`B  
accommodation 通融；贷款 lE!.$L*k  
accommodation bill 通融票据；空头票据 ymT]ow6C  
accommodation party 汇票代发人 R/ x-$VJ  
account balance 帐户余额；帐户结余 ca,c+5  
account book 帐簿 &vIj(e9Y  
account collected in advance 预收款项 1_StgFu u  
account current book 往来帐簿  =vDpm,  
account of after-acquired property 事后取得的财产报告 &)|f|\yh"  
account of defaulter 拖欠帐目 $$*0bRfd4=  
account payable 应付帐款 K6
@ %@v  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 85Kf>z::c  
account receivable 应收帐款 A0Q1"b=  
account receivable report 应收帐款报表 ,mKUCG  
account statement 结单；帐单；会计财务报表 ~H"-km"@  
account title 帐户名称；会计科目 #qJ6iA6{  
accountant's report 会计师报告 |uX&T`7?-  
Accountant's Report Rules 会计师报告规则 zy~*~;6tW  
accounting and auditing procedure 会计与审计程序；会计与核数程序 pK'D(t  
Accounting Arrangements 《会计安排》 V#c=O}  
accounting basis 会计基础 @&9<)1F  
accounting by Official Receiver 破产管理署署长呈交的帐目 3M'Y'Szm  
Accounting Circular 《会计通告》 IxY!.d_s|~  
accounting class 会计类别 &ha<p j~  
accounting date 记帐日期；会计结算日期 W9bpKmc  
accounting for money 款项核算 AboRuHQ  
Accounting Officer 会计主任 U.<ad  
accounting period 会计报告期；会计期 #vViEBVeN  
accounting policy 会计政策；会计方针 ZW 5FL-I  
accounting practice 会计惯例 Ie8SPNY-H  
accounting principle 会计准则 D2io3Lo$ov  
accounting record 会计记录 e'=#G$S?g  
accounting report 会计报告 >R.!Qze\G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5"+;}E|q  
Accounting Society of China 中国会计学会 5j _[z|W2  
accounting statement 会计报表 w"A>mEex<  
accounting system 会计制度；会计系统 #jg3Ku;Y  
accounting transaction 会计事项；帐务交易 LrV|Y~  
accounting treatment 会计处理 '[
bw7T  
accounting year 会计年度 H{_6e6`e.  
accretion 增值；添加 ~c\2'  
accrual 应计项目；应累算数目 'o7V6KG  
accrual basis 应计制；权责发生制 h9~oS/%:  
accrual basis accounting 应计制会计；权责发生制会计 6*I=% H|  
accrue 应累算；应计 {P%\& \{F  
accrued benefit 应累算利益 aDE}'d1qo  
accrued charges 应计费用 _$oE'lat  
accrued cumulative preference share dividend 应累算的累积优先股股息 lvUWs  
accrued expenses 应累算费用 -or)NE  
accrued interest payable 应付利息；应计未付利息 fOk(i vYy  
accrued interest receivable 应收利息；应计未收利息 ,{Z!T5 |  
accrued right 累算权益 /EL3Tt  
accruing profit 应累算的利润 P+0-h  
accumulated fiscal reserve 累积财政储备 "2T* w~V&y  
accumulated profit 累积利润；滚存溢利 yWi?2   
accumulated reserve 累积储备 AQc9@3T~Bi  
accumulation of surplus income 累积收益盈余 ZZ>(o d!B  
acquired assets 既得资产 YCyh+%Q(  
acquisition 收购；购置；取得 ETfoL.d$(  
acquisition cost 购置成本 '9AYE"7Ydk  
acquisition expenses 购置费用 / 6DW+!  
acquisition of 100% interest 收购全部股权 vnX~OVz2  
acquisition of control 取得控制权 =':B  
acquisition of fixed assets 购置固定资产  x![ut  
acquisition of shell “买壳” E FBvi  
acquisition price 收购价 cn'rBY  
act of God 天灾 X C'|  
acting partner 执事合伙人 qi8~bQ{rH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;Udx|1o  
active partner 积极参与的合伙人 iF"kR]ZL  
active trading 交投活跃 #jw%0H;l]  
actual circulation 实际流通 yeV|j\TJI.  
actual cost 实际成本 ''.\DC~K  
actual expenditure 实际开支；实际支出 5"Y:^_8  
actual income 实际入息；实际收入；实际收益 U^OR\=G^  
actual market 现货市场 jf& oN]sZ  
actual price 现货价；实际价格 t5S!j2E  
actual profit 实际利润 Sqla+L*  
actual quotation 实盘；实际价位；实际报价 ` )~CT  
actual year basis 按实际年度计算 vGp`P  
actuals 实货 nB%[\LtZ
?  
actuarial investigation 精算调查 $u,`bX  
actuarial principle 精算原则 >W'"xK|:  
actuarial report 精算师报告  L$[1+*  
Actuarial Society of Hong Kong 香港精算学会 CW~c<,"  
actuarial valuation 精算师估值 0Rh*SoYrC  
actuary 精算师 dewN\  
ad referendum agreement 暂定协议；有待覆核的协定 ~Ecx>f4nX  
ad valorem duty 从价税；按值征税 qnw8#!%I  
ad valorem duty system 从价税制 &lB>G[t  
ad valorem fee 从价费 wgZ6|)!0  
ad valorem tariff 从价关税 r#^uY:T%  
additional allowance 额外免税额 qvRs1yr?q  
additional amount for unexpired risk 未过期风险的额外款额 a,[NcdG  
additional assessable profit 补加应评税利润 A)nE +ec1  
additional assessment 补加评税 cUU"*bA#  
additional commitment 额外承担 =#vU$~a  
additional commitment vote 额外承担拨款 fyv S1_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p1,.f&(f  
additional dependent parent allowance 供养父母额外免税额 RIF*9=,S  
additional provision 额外拨款 <z{,@Z}  
additional stamp duty 附加印花税 }9L;|ul6  
additional tax 补加税罚款；补加税款 <
rNz&;m}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m>'#664q1  
adjudged bankrupt 被裁定破产 ^~m}(6  
adjudicated bankrupt 裁定破产人 HH^yruP\}  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )'`@rq!  
adjudication of bankruptcy 裁定破产；宣告破产 7T=:dv  
adjudication of insolvency 裁定无力偿还债务 *GM.2``e  
adjusted actual 经调整的实数；调整后的实数 }/F9(m  
adjusted current assets 经调整的流动资产；调整后的流动资产  v$R7"  
adjusted figure 经调整的数字；调整后的数额 nsi&r  
adjusted liabilities 经调整的负债；调整后的负债 CSMx ]jbb  
adjusted loss 经调整的亏损；调整后的亏损 \2)~dV:6+  
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 =|q@Q`DB  
adjusted profit 经调整的利润；调整后的利润 qApf\o3[0  
adjusted surplus 经调整的盈余额；调整后的盈余额 iKgH :[j  
adjusted value 经调整的价值；调整后的价值 ?/Z5%?6  
adjustment 调整；修订；理算〔保险〕 Mog!pmc{  
adjustment centre 调剂中心 2;YL+v2  
adjustment lag 调整过程的时间差距；调整时差 ] U[4r9V  
adjustment mechanism 调整机制 hu-6V="^9  
adjustment of loss 亏损调整 O)}5`0@L  
adjustment process 调整过程；调整程序 @5TJ]=  
adjustment range 调整幅度 2r#W#z%vS  
administered exchange rate 受管制汇率 qjLFgsd