[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: Dp-z[]})1  
#.)0xfGW)n  
A share Ａ股；甲类股份 c,+:i1IAy  
abatement of tax 减税；减扣免税额 JP[K;/  
ABN AMRO Bank N.V. 荷兰银行 /t$d\b17pX  
above-the-line expenditure 线上项目支出；经常预算支出 h J)h
\  
above-the-line receipt 线上项目收入；经常预算收入 .p" xVfi6  
ABSA Asia Limited 南非联合亚洲有限公司 `Eo.v#<  
absolute change 绝对数值变更 n9ej7
oj  
absolute expenditure 实际开支 Z,Dl` w  
absolute guideline figure 绝对准则数字 I :1C8*/  
absolute interest 绝对权益 1^JS Dd  
absolute order of discharge 绝对破产解除令 .Vvx
,>>D  
absolute profit margin 绝对利润幅度 Ean5b>\  
absolute value 实值；绝对值 ],Do6 @M-  
absolutely vested interest 绝对既得权益 ope^~+c~\  
absorbed cost 已吸收成本；已分摊成本 Z o(rTCZX  
absorption 吸收；分摊；合并 z5*'{t)  
absorption rate 吸收率；摊配率；分摊率 K`fuf=  
ACB Finance Limited 亚洲商业财务有限公司 M&9+6e'-F  
acceptable form of reciprocity 合理的互惠条件 =^,m` _1  
acceptable rate 适当利率；适当汇率 Si;H0uPO  
acceptance agreement 承兑协议 E""bTz@  
acceptance for honour 参加承兑 VQOezQs\  
acceptor 承兑人；接受人；受票人 '3^'B03  
acceptor for honour 参加承兑人 `1IgzKL9  
accident insurance 意外保险 {8bSB.?R  
Accident Insurance Association of Hong Kong 香港意外保险公会 [2M'PT3  
accident insurance scheme 意外保险计划 "b3"TPfK  
accident year basis 意外年度基准 d)Y}>@:W  
accommodation 通融；贷款 vy :Z/1q  
accommodation bill 通融票据；空头票据 07{)?1cod4  
accommodation party 汇票代发人 ,UF_`|  
account balance 帐户余额；帐户结余 ZyFjFHe+  
account book 帐簿 @?]RBX?a  
account collected in advance 预收款项 R%[ c;i  
account current book 往来帐簿 s& 3Vg7B  
account of after-acquired property 事后取得的财产报告 suDQ~
\n  
account of defaulter 拖欠帐目 (V2fRv  
account payable 应付帐款 ml }{|Yz  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z9Rp`z&`E  
account receivable 应收帐款 J)p l|I  
account receivable report 应收帐款报表 q9s=~d7  
account statement 结单；帐单；会计财务报表 d<P\&!R(  
account title 帐户名称；会计科目 NyNXP_8  
accountant's report 会计师报告 p9{mS7R9T  
Accountant's Report Rules 会计师报告规则 )MTO
U47U  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %| Lfuz*  
Accounting Arrangements 《会计安排》 sdw(R#GE  
accounting basis 会计基础 9V*qQS5<p  
accounting by Official Receiver 破产管理署署长呈交的帐目 m^;f(IK5  
Accounting Circular 《会计通告》 0YDR1dO(*  
accounting class 会计类别 ye5&)d"fa(  
accounting date 记帐日期；会计结算日期 /f;~X"!  
accounting for money 款项核算 h2fNuu"  
Accounting Officer 会计主任 sLxc(d'A  
accounting period 会计报告期；会计期 Q>i^s@0  
accounting policy 会计政策；会计方针 ##"HF  
accounting practice 会计惯例 h M@>q&q_  
accounting principle 会计准则 P@c5pc#|  
accounting record 会计记录 V1M.JU  
accounting report 会计报告 ,Ko!$29[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6qnzBA7  
Accounting Society of China 中国会计学会 P\k# >}}  
accounting statement 会计报表 C e$w8z  
accounting system 会计制度；会计系统 Ta\tYZj$  
accounting transaction 会计事项；帐务交易 z-)O9PV  
accounting treatment 会计处理 |@4' < 4 t  
accounting year 会计年度 20Wg=p9L  
accretion 增值；添加 v` 1M[  
accrual 应计项目；应累算数目 wI/iuc  
accrual basis 应计制；权责发生制 ?gGHj-HYJ  
accrual basis accounting 应计制会计；权责发生制会计 v y
I!]p  
accrue 应累算；应计 11;MN  
accrued benefit 应累算利益 1]b.fD  
accrued charges 应计费用
g3y+&Y_  
accrued cumulative preference share dividend 应累算的累积优先股股息 I b5rqU\  
accrued expenses 应累算费用 Ig>(m49d  
accrued interest payable 应付利息；应计未付利息 }*]-jWt1J\  
accrued interest receivable 应收利息；应计未收利息 1iF1GkLEq  
accrued right 累算权益 6T`i/".  
accruing profit 应累算的利润 c{w2Gt!  
accumulated fiscal reserve 累积财政储备 ]~siaiN[  
accumulated profit 累积利润；滚存溢利 EXqE~afm2  
accumulated reserve 累积储备 "=MeM)K  
accumulation of surplus income 累积收益盈余 )lDD\J7  
acquired assets 既得资产 (n_/`dP  
acquisition 收购；购置；取得 `<d }V2rdz  
acquisition cost 购置成本 X=&KayD  
acquisition expenses 购置费用 lrIe"H@  
acquisition of 100% interest 收购全部股权 `VguQl_,gA  
acquisition of control 取得控制权 *\F ~[  
acquisition of fixed assets 购置固定资产 IW] rb/H  
acquisition of shell “买壳” 3/eca  
acquisition price 收购价
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act of God 天灾 X#
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acting partner 执事合伙人 z<' u1l3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |P?*5xPB  
active partner 积极参与的合伙人 @cXMG6:{  
active trading 交投活跃
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actual circulation 实际流通 { 2f-8Z&>  
actual cost 实际成本 O?#7N[7  
actual expenditure 实际开支；实际支出 b@hqz!)l`  
actual income 实际入息；实际收入；实际收益 88$8d>-  
actual market 现货市场 pOoEI+t  
actual price 现货价；实际价格 "E4a=YH_  
actual profit 实际利润 ,r_Gf5c  
actual quotation 实盘；实际价位；实际报价 5]:U9ts#  
actual year basis 按实际年度计算 =41?^1\  
actuals 实货 [j+sC*  
actuarial investigation 精算调查 PLB rP  
actuarial principle 精算原则 a/xn'"eli  
actuarial report 精算师报告 19%imf  
Actuarial Society of Hong Kong 香港精算学会 gL /9/b4  
actuarial valuation 精算师估值 W ]8QM1$  
actuary 精算师 U-k`s[dv  
ad referendum agreement 暂定协议；有待覆核的协定 F#5~M<`.o  
ad valorem duty 从价税；按值征税 IO<6  
ad valorem duty system 从价税制 S)"Jf?  
ad valorem fee 从价费 Q^^niVz  
ad valorem tariff 从价关税 5146kp|1  
additional allowance 额外免税额 }3WxZv]I}  
additional amount for unexpired risk 未过期风险的额外款额 Ar#(p sU  
additional assessable profit 补加应评税利润 l,aay-E  
additional assessment 补加评税 .O<obq~;C  
additional commitment 额外承担 MVUJD{X#  
additional commitment vote 额外承担拨款 +R7
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )NT*bLRPQ  
additional dependent parent allowance 供养父母额外免税额 sU^1wB Rj  
additional provision 额外拨款 Pr C{'XDlU  
additional stamp duty 附加印花税 _ jlRlt  
additional tax 补加税罚款；补加税款 j3ls3H&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @_{=V0  
adjudged bankrupt 被裁定破产 :7;@ZEe  
adjudicated bankrupt 裁定破产人 %^6F_F_jS  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 VuZr:-K/  
adjudication of bankruptcy 裁定破产；宣告破产 :\_ 5oVb  
adjudication of insolvency 裁定无力偿还债务 X2'0PXv>!  
adjusted actual 经调整的实数；调整后的实数 \o3gKoL%  
adjusted current assets 经调整的流动资产；调整后的流动资产 j.= 1rwPt  
adjusted figure 经调整的数字；调整后的数额 K3l95he  
adjusted liabilities 经调整的负债；调整后的负债 P[fq8lDA  
adjusted loss 经调整的亏损；调整后的亏损 [{/jI\?v  
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 )0k53-h&  
adjusted profit 经调整的利润；调整后的利润 Lu%b9Jk  
adjusted surplus 经调整的盈余额；调整后的盈余额 @IZnFHN  
adjusted value 经调整的价值；调整后的价值 ?+8\.a!  
adjustment 调整；修订；理算〔保险〕 3=V&K-  
adjustment centre 调剂中心
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adjustment lag 调整过程的时间差距；调整时差 u_Z+;{]Pj  
adjustment mechanism 调整机制 >+T)#.wo&  
adjustment of loss 亏损调整 X2"/%!65{  
adjustment process 调整过程；调整程序 %\:Wi#w>  
adjustment range 调整幅度 ^xk'Z  
administered exchange rate 受管制汇率 |JsZJ9W+J