[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: {XV'C@B  
J&B5Ll  
A share Ａ股；甲类股份 3J8M0W  
abatement of tax 减税；减扣免税额 O\6gw$  
ABN AMRO Bank N.V. 荷兰银行 7Hj7b:3K&!  
above-the-line expenditure 线上项目支出；经常预算支出 5W=Jn?y2  
above-the-line receipt 线上项目收入；经常预算收入 C=2DxdZG  
ABSA Asia Limited 南非联合亚洲有限公司 G-,0mo  
absolute change 绝对数值变更 b
fYVA2=Z  
absolute expenditure 实际开支 U }I#;*F  
absolute guideline figure 绝对准则数字 2B
5Ez,'#x  
absolute interest 绝对权益 3Bcv"O,B!{  
absolute order of discharge 绝对破产解除令 '&$zgK9T?  
absolute profit margin 绝对利润幅度 nzF2Waa-  
absolute value 实值；绝对值 vP\6=7 1Y  
absolutely vested interest 绝对既得权益 }a#=c*+_  
absorbed cost 已吸收成本；已分摊成本 /2MZ
H  
absorption 吸收；分摊；合并 aj=-^iGG  
absorption rate 吸收率；摊配率；分摊率 b|iIdDK  
ACB Finance Limited 亚洲商业财务有限公司 "<f?.l\+  
acceptable form of reciprocity 合理的互惠条件 ZE1${QFkG  
acceptable rate 适当利率；适当汇率 c=
?Tu  
acceptance agreement 承兑协议 KTwP.!<v  
acceptance for honour 参加承兑 h"'}Z^  
acceptor 承兑人；接受人；受票人 &|' NDcp  
acceptor for honour 参加承兑人 Nq|y\3]  
accident insurance 意外保险 `b%^_@Fb  
Accident Insurance Association of Hong Kong 香港意外保险公会 N8=-=]0G  
accident insurance scheme 意外保险计划 nB]mj_)R^  
accident year basis 意外年度基准 Bwu?DK  
accommodation 通融；贷款 Z,"YMUl'  
accommodation bill 通融票据；空头票据 j?g#8L;W\w  
accommodation party 汇票代发人 [k&7h,  
account balance 帐户余额；帐户结余 *SpE XO  
account book 帐簿 AYfe_Dj  
account collected in advance 预收款项 n xR\tBv  
account current book 往来帐簿 }^P"R[+4u  
account of after-acquired property 事后取得的财产报告 KC%&or  
account of defaulter 拖欠帐目 l3/Cj^o
4  
account payable 应付帐款 &}K%F)S  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O^ 5C  
account receivable 应收帐款 Ndyo)11z
 
account receivable report 应收帐款报表 -Owb@
Nw  
account statement 结单；帐单；会计财务报表 MBnxF^c&P  
account title 帐户名称；会计科目 \Co Z+  
accountant's report 会计师报告 e)}=T0 s  
Accountant's Report Rules 会计师报告规则 Y kvEQ=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 XqwP<5Z  
Accounting Arrangements 《会计安排》 EMdU4YnE"  
accounting basis 会计基础 [xQ.qZ[h&  
accounting by Official Receiver 破产管理署署长呈交的帐目 `tc X[(`  
Accounting Circular 《会计通告》 DF'~ #G8  
accounting class 会计类别 ?^LG>GgV  
accounting date 记帐日期；会计结算日期 de[NIDA;`  
accounting for money 款项核算 ed`7GZB  
Accounting Officer 会计主任 5PP^w~n  
accounting period 会计报告期；会计期 8@|{n`n]  
accounting policy 会计政策；会计方针 B__e*d:)!m  
accounting practice 会计惯例 Q'?VLv|@  
accounting principle 会计准则 >6IUle>z  
accounting record 会计记录 &PFq(4  
accounting report 会计报告 TI0=nfj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JXR]G  
Accounting Society of China 中国会计学会 wF59g38[z$  
accounting statement 会计报表 AJ3Byb=.  
accounting system 会计制度；会计系统 }_H\75Iv  
accounting transaction 会计事项；帐务交易 K@:Ab'(P^|  
accounting treatment 会计处理 J aJ/|N  
accounting year 会计年度 $vn)(zn
+  
accretion 增值；添加 NLUO{'uUW  
accrual 应计项目；应累算数目 Q]/{6:C  
accrual basis 应计制；权责发生制 `.]oH1\  
accrual basis accounting 应计制会计；权责发生制会计 I]3!M`IMG  
accrue 应累算；应计 ;Cjj_9e,:  
accrued benefit 应累算利益 DJqJ6z:'  
accrued charges 应计费用 h##U=`x3  
accrued cumulative preference share dividend 应累算的累积优先股股息 u yE#EnsH  
accrued expenses 应累算费用 fN:FD`  
accrued interest payable 应付利息；应计未付利息 ?crK613 t  
accrued interest receivable 应收利息；应计未收利息 +8"P*z,  
accrued right 累算权益 c `.BN(  
accruing profit 应累算的利润 FIu^Qd  
accumulated fiscal reserve 累积财政储备 :)kHXOb.  
accumulated profit 累积利润；滚存溢利 n-,mC/4  
accumulated reserve 累积储备 {M=*>P]E  
accumulation of surplus income 累积收益盈余 v yt|x5  
acquired assets 既得资产 OKk"S_`  
acquisition 收购；购置；取得 tCA0H\';  
acquisition cost 购置成本 (T&(PCw|  
acquisition expenses 购置费用 mHJGpJ=a-  
acquisition of 100% interest 收购全部股权 &5[+p{2  
acquisition of control 取得控制权 G|||.B8  
acquisition of fixed assets 购置固定资产 x|()f3{.  
acquisition of shell “买壳” cmq4w&x/  
acquisition price 收购价 $@L2zl1  
act of God 天灾 uc|ej9N  
acting partner 执事合伙人 >;VZB/d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]Zc\si3i&  
active partner 积极参与的合伙人 sI09X6)  
active trading 交投活跃 oMOh4NH,x  
actual circulation 实际流通 +Hp`(^(  
actual cost 实际成本 E}<i?;  
actual expenditure 实际开支；实际支出 AS[j)x!  
actual income 实际入息；实际收入；实际收益 #7}YSfm^6  
actual market 现货市场 iOL/u)   
actual price 现货价；实际价格 '/AX'U8Y  
actual profit 实际利润 z2! 4w +2  
actual quotation 实盘；实际价位；实际报价 wm9wnAy  
actual year basis 按实际年度计算 v!$?;"d+  
actuals 实货 IYH 4@v/#  
actuarial investigation 精算调查 8HHR  
actuarial principle 精算原则 nHp(,'R/  
actuarial report 精算师报告 Z%=A[`5]  
Actuarial Society of Hong Kong 香港精算学会 EWv[Sp  
actuarial valuation 精算师估值 ?{5}3abB`  
actuary 精算师 F" 4;nU  
ad referendum agreement 暂定协议；有待覆核的协定 $xF[j9nM  
ad valorem duty 从价税；按值征税 @O-\s q  
ad valorem duty system 从价税制 "CREls,  
ad valorem fee 从价费 <
s$T7Zk  
ad valorem tariff 从价关税
o|#F@L3i  
additional allowance 额外免税额 ^L8:..+:  
additional amount for unexpired risk 未过期风险的额外款额 6':Egh[;  
additional assessable profit 补加应评税利润 BQ70<m2D$  
additional assessment 补加评税 cqW(9A|8  
additional commitment 额外承担 \'iy(8i  
additional commitment vote 额外承担拨款 |sP0z !)b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -
})zRL0!'  
additional dependent parent allowance 供养父母额外免税额 _>?.MUPB  
additional provision 额外拨款 ?,%PemN  
additional stamp duty 附加印花税 |`V=hqe{  
additional tax 补加税罚款；补加税款 7u5H o`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]<c\+9  
adjudged bankrupt 被裁定破产 UI ht`[(z  
adjudicated bankrupt 裁定破产人 Np+pJc1  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 WN#2<XjG  
adjudication of bankruptcy 裁定破产；宣告破产 -w5sXnS  
adjudication of insolvency 裁定无力偿还债务 |`{$Ego:  
adjusted actual 经调整的实数；调整后的实数 3TS:H1n  
adjusted current assets 经调整的流动资产；调整后的流动资产 J+N -+,,  
adjusted figure 经调整的数字；调整后的数额
jB0Ts ;5  
adjusted liabilities 经调整的负债；调整后的负债 ?FV%e  
adjusted loss 经调整的亏损；调整后的亏损 vL^ +X`.td  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 oL<5hN* D  
adjusted profit 经调整的利润；调整后的利润 Kxz|0l  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;cp||uO  
adjusted value 经调整的价值；调整后的价值 i'^! SEt  
adjustment 调整；修订；理算〔保险〕 +4rd N\.  
adjustment centre 调剂中心 D";clP05K  
adjustment lag 调整过程的时间差距；调整时差 a0Fq$  
adjustment mechanism 调整机制 p<wC{D  
adjustment of loss 亏损调整 !C^>
tmqS  
adjustment process 调整过程；调整程序 K\s<<dRa  
adjustment range 调整幅度 AEElaq.B  
administered exchange rate 受管制汇率 )ZFc5m^+u