[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: v%/_*69a  
[x k1}D  
A share Ａ股；甲类股份 C#p$YQf  
abatement of tax 减税；减扣免税额 }Nl- 3I.S^  
ABN AMRO Bank N.V. 荷兰银行 QgEG%YqB  
above-the-line expenditure 线上项目支出；经常预算支出 zkI\ji  
above-the-line receipt 线上项目收入；经常预算收入 X82sw>Y  
ABSA Asia Limited 南非联合亚洲有限公司 Dq*>+1eW2  
absolute change 绝对数值变更 :Py/d6KK  
absolute expenditure 实际开支 Cq u/(=  
absolute guideline figure 绝对准则数字 B y6:
 
absolute interest 绝对权益 KKa"Ba$g  
absolute order of discharge 绝对破产解除令 E0>4Q\n{  
absolute profit margin 绝对利润幅度 f<uLbJ6  
absolute value 实值；绝对值 :bW}*0b-  
absolutely vested interest 绝对既得权益 jbn{5af  
absorbed cost 已吸收成本；已分摊成本 d'kQE_y2.  
absorption 吸收；分摊；合并 }a"T7y23  
absorption rate 吸收率；摊配率；分摊率 :"3WC
B  
ACB Finance Limited 亚洲商业财务有限公司 ]$4 k+)6  
acceptable form of reciprocity 合理的互惠条件 w%VHq z$  
acceptable rate 适当利率；适当汇率 Io5- [d  
acceptance agreement 承兑协议 g*
b%  
acceptance for honour 参加承兑 BGodrb1  
acceptor 承兑人；接受人；受票人 1*[h$Z&H?  
acceptor for honour 参加承兑人 [}9R9G>"  
accident insurance 意外保险 I&YYw8&  
Accident Insurance Association of Hong Kong 香港意外保险公会 $9+}$lpPd  
accident insurance scheme 意外保险计划 hrNri$  
accident year basis 意外年度基准 -/B}XNW  
accommodation 通融；贷款 E[Tz%x=P  
accommodation bill 通融票据；空头票据 r{#od 7;  
accommodation party 汇票代发人 @GBS-iT3  
account balance 帐户余额；帐户结余 pYI`5B4  
account book 帐簿 SBAq,F'  
account collected in advance 预收款项 &rorBD 5aj  
account current book 往来帐簿 ]3NH[&+  
account of after-acquired property 事后取得的财产报告 X{9D fgW  
account of defaulter 拖欠帐目 hp%|n :.G  
account payable 应付帐款 Zu_m $Mx  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 uz&CUvos  
account receivable 应收帐款 Dsm_T1X  
account receivable report 应收帐款报表 oS/<)>\Gv  
account statement 结单；帐单；会计财务报表 IW Lv$bPZ/  
account title 帐户名称；会计科目 'vhgR2/  
accountant's report 会计师报告 ?c+_}ja,  
Accountant's Report Rules 会计师报告规则 {uL<$;#i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }7IS:"tu  
Accounting Arrangements 《会计安排》 Jv1.Yz  
accounting basis 会计基础 FaPX[{_E  
accounting by Official Receiver 破产管理署署长呈交的帐目 I6M 7xn  
Accounting Circular 《会计通告》 37v!:xF!  
accounting class 会计类别 0J7[n*~  
accounting date 记帐日期；会计结算日期 zn_InxR  
accounting for money 款项核算 245(ajxHC  
Accounting Officer 会计主任 ,`^B!U3m   
accounting period 会计报告期；会计期 \d&j`UVY  
accounting policy 会计政策；会计方针 G{knO?BK  
accounting practice 会计惯例 mF%>pj&b  
accounting principle 会计准则 S?D|"#-,  
accounting record 会计记录 Pcnr  
accounting report 会计报告 14]!Lg H  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 '6Ybf  
Accounting Society of China 中国会计学会 y"]?TEd  
accounting statement 会计报表 UkG|5P`  
accounting system 会计制度；会计系统 oR[,?qu@f  
accounting transaction 会计事项；帐务交易 o`+6E q0w  
accounting treatment 会计处理 .LIEZ^@  
accounting year 会计年度 {<\nl#}5S  
accretion 增值；添加 D}SRr,4v  
accrual 应计项目；应累算数目 
fv5'Bl  
accrual basis 应计制；权责发生制 TF}<,aR  
accrual basis accounting 应计制会计；权责发生制会计 hWJ\dwF  
accrue 应累算；应计 T8GxoNm  
accrued benefit 应累算利益 =V5<>5"M?  
accrued charges 应计费用 2ELw}9  
accrued cumulative preference share dividend 应累算的累积优先股股息 7Z0 )k9*  
accrued expenses 应累算费用 |[>`3p"&  
accrued interest payable 应付利息；应计未付利息 E&Pv:h,pV&  
accrued interest receivable 应收利息；应计未收利息 J|W~\(W6i  
accrued right 累算权益 .6z#o{n  
accruing profit 应累算的利润 ecA
:y!N  
accumulated fiscal reserve 累积财政储备 6;dQ#wmg  
accumulated profit 累积利润；滚存溢利 \tye:!a?;@  
accumulated reserve 累积储备 Pg{Dy>&2`I  
accumulation of surplus income 累积收益盈余 mEa\0oPGB  
acquired assets 既得资产 kUUN2  
acquisition 收购；购置；取得 vd|P
THV_  
acquisition cost 购置成本 b
*',(J94  
acquisition expenses 购置费用 xlp^XT6#  
acquisition of 100% interest 收购全部股权 [uT&sZxmg  
acquisition of control 取得控制权 0vbn!<:  
acquisition of fixed assets 购置固定资产 azr|
Fz/  
acquisition of shell “买壳” _k\*4K8L  
acquisition price 收购价 UA!-YTh  
act of God 天灾 o|>2X[T  
acting partner 执事合伙人 cWl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <ap%+(!I  
active partner 积极参与的合伙人 :@y!5[88!  
active trading 交投活跃 5n"b$hMF  
actual circulation 实际流通 ?SK
1*; i  
actual cost 实际成本 "9!ln  
actual expenditure 实际开支；实际支出 >2x[ub%$L  
actual income 实际入息；实际收入；实际收益 w,SOvbAxX2  
actual market 现货市场 ()6(eRGJ  
actual price 现货价；实际价格  \U(qv(T  
actual profit 实际利润 w=vK{h#8  
actual quotation 实盘；实际价位；实际报价 = 7d{lK  
actual year basis 按实际年度计算 -8-  
actuals 实货 eGHxiC  
actuarial investigation 精算调查 w= |).qQ]  
actuarial principle 精算原则 f> k]{W Y  
actuarial report 精算师报告 1\z5[ _  
Actuarial Society of Hong Kong 香港精算学会 6{B$_Usg  
actuarial valuation 精算师估值 %"r3{Hs  
actuary 精算师 dZFf/BXU  
ad referendum agreement 暂定协议；有待覆核的协定 N\ChA]Ck  
ad valorem duty 从价税；按值征税 gtHWd;1&f  
ad valorem duty system 从价税制 o9(:m   
ad valorem fee 从价费 )s5Q4m !  
ad valorem tariff 从价关税 a x4V(  
additional allowance 额外免税额 U$Z)v1&{  
additional amount for unexpired risk 未过期风险的额外款额 :aI[ lZ  
additional assessable profit 补加应评税利润 *v 1h
Mk  
additional assessment 补加评税 dYrw&gn  
additional commitment 额外承担 i+( k  
additional commitment vote 额外承担拨款 ?){V7<'?y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .t*MGUg  
additional dependent parent allowance 供养父母额外免税额 V|e
9G,z~A  
additional provision 额外拨款 y!&6"l$K]  
additional stamp duty 附加印花税 cK%Sty'8+  
additional tax 补加税罚款；补加税款 )D\!
#<#h  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J,Du:|3o  
adjudged bankrupt 被裁定破产 -f@~{rK.L  
adjudicated bankrupt 裁定破产人 tGDsZ;3Yr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ShbW[*5  
adjudication of bankruptcy 裁定破产；宣告破产 BF{v0Z0/}k  
adjudication of insolvency 裁定无力偿还债务 Vr@I9W;D#  
adjusted actual 经调整的实数；调整后的实数 lqh+yX%*  
adjusted current assets 经调整的流动资产；调整后的流动资产 xTiC[<j  
adjusted figure 经调整的数字；调整后的数额 .xo#rt9_"=  
adjusted liabilities 经调整的负债；调整后的负债 J5e  
adjusted loss 经调整的亏损；调整后的亏损 ;*>Y8^K&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 }G}2Y (  
adjusted profit 经调整的利润；调整后的利润 bHZXMUewC  
adjusted surplus 经调整的盈余额；调整后的盈余额 .Y|5i^i9{  
adjusted value 经调整的价值；调整后的价值 zO)A_s.6K  
adjustment 调整；修订；理算〔保险〕 Y` t-Bg!~  
adjustment centre 调剂中心 ` 1k0wT(  
adjustment lag 调整过程的时间差距；调整时差 r#hA kOw  
adjustment mechanism 调整机制 1(t{)Z<  
adjustment of loss 亏损调整 %ub\+~  
adjustment process 调整过程；调整程序 "I+71Ce  
adjustment range 调整幅度 Qau\6p>^  
administered exchange rate 受管制汇率 zV {_dO