[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: >Y&o2zJy  
'5n=tRx  
A share Ａ股；甲类股份 JPS<e*5  
abatement of tax 减税；减扣免税额 vX}mwK8  
ABN AMRO Bank N.V. 荷兰银行 |n.ydyu`  
above-the-line expenditure 线上项目支出；经常预算支出 kA&ul  
above-the-line receipt 线上项目收入；经常预算收入 7.xJ:r|  
ABSA Asia Limited 南非联合亚洲有限公司 n0ls a@l  
absolute change 绝对数值变更 gPWl#5P:  
absolute expenditure 实际开支 1V1T1  
absolute guideline figure 绝对准则数字 8__C T  
absolute interest 绝对权益 j_~lc,+m  
absolute order of discharge 绝对破产解除令 @EcY&mP)  
absolute profit margin 绝对利润幅度 =DXvt5G  
absolute value 实值；绝对值 .ZOyZnr Z  
absolutely vested interest 绝对既得权益 @GE:<'_:{  
absorbed cost 已吸收成本；已分摊成本 z50f$ !?  
absorption 吸收；分摊；合并 `G.:G/b%H  
absorption rate 吸收率；摊配率；分摊率 v4wXa:CJ  
ACB Finance Limited 亚洲商业财务有限公司 78<QNlKn  
acceptable form of reciprocity 合理的互惠条件 _fANl}Mf:  
acceptable rate 适当利率；适当汇率 Y{ 2xokJ N  
acceptance agreement 承兑协议 ^o*$+DbC  
acceptance for honour 参加承兑 >@U lhJtW  
acceptor 承兑人；接受人；受票人 y2Z1B2E%f  
acceptor for honour 参加承兑人 MHKB:t]hA  
accident insurance 意外保险 H[8P]"*z*i  
Accident Insurance Association of Hong Kong 香港意外保险公会 _a,XL<9I  
accident insurance scheme 意外保险计划 y7#4Mcc`~  
accident year basis 意外年度基准 [u2)kH$  
accommodation 通融；贷款 "t"&6\  
accommodation bill 通融票据；空头票据 A'X, zw^}  
accommodation party 汇票代发人 yw)Ztg)  
account balance 帐户余额；帐户结余 Y^f12%  
account book 帐簿 XD\Z$\UJE
 
account collected in advance 预收款项 bwAL:  
account current book 往来帐簿 Bh,LJawE  
account of after-acquired property 事后取得的财产报告 >w=xGb7  
account of defaulter 拖欠帐目 7oI^shk  
account payable 应付帐款 %S<( z5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wh;E\^',n  
account receivable 应收帐款 :j2_Jn4UP  
account receivable report 应收帐款报表 Z;JZ<vEt92  
account statement 结单；帐单；会计财务报表 $R<eXDW6:  
account title 帐户名称；会计科目 *oX~z>a E  
accountant's report 会计师报告 VCvqiHn  
Accountant's Report Rules 会计师报告规则 &c!=< <5M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g#ONtY@*U  
Accounting Arrangements 《会计安排》 lC i_G3C  
accounting basis 会计基础 bz? *#S  
accounting by Official Receiver 破产管理署署长呈交的帐目 oos35xV.  
Accounting Circular 《会计通告》 %7?v='s=  
accounting class 会计类别 VgNt  
accounting date 记帐日期；会计结算日期 $0zH2W  
accounting for money 款项核算 +<ey Iw  
Accounting Officer 会计主任 {9Op{bZ  
accounting period 会计报告期；会计期 <!vAqqljt  
accounting policy 会计政策；会计方针 AcF;5h  
accounting practice 会计惯例 Ucnit^,  
accounting principle 会计准则 xf@D<}~1  
accounting record 会计记录 ?Y~>H2  
accounting report 会计报告 $*H>n!&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Bv |Z)G%RR  
Accounting Society of China 中国会计学会 *{)![pDYd  
accounting statement 会计报表 wWflZ"%  
accounting system 会计制度；会计系统 ca_8S8lv  
accounting transaction 会计事项；帐务交易 LV 94i  
accounting treatment 会计处理 X3Vpxtb  
accounting year 会计年度 T8FKa4ikn  
accretion 增值；添加 g5to0  
accrual 应计项目；应累算数目 n6nwda  
accrual basis 应计制；权责发生制 N3H!ptn37  
accrual basis accounting 应计制会计；权责发生制会计 vwzTrWA=  
accrue 应累算；应计 xTM&SVNbL_  
accrued benefit 应累算利益 R#bg{|  
accrued charges 应计费用 q6{%vd  
accrued cumulative preference share dividend 应累算的累积优先股股息 9=I(AYG{m  
accrued expenses 应累算费用 /BVNJNhz  
accrued interest payable 应付利息；应计未付利息 q#PGcCtu  
accrued interest receivable 应收利息；应计未收利息 }~-)31e'`  
accrued right 累算权益 r/L
3j0  
accruing profit 应累算的利润 ap9eQsC  
accumulated fiscal reserve 累积财政储备 *.EtdcRo[  
accumulated profit 累积利润；滚存溢利 DD'<zL[  
accumulated reserve 累积储备 Z-H Kdv!d  
accumulation of surplus income 累积收益盈余 *(d^k;  
acquired assets 既得资产 {\ziy4<II  
acquisition 收购；购置；取得 s$:]$&5  
acquisition cost 购置成本 W9V%Xc`LQ  
acquisition expenses 购置费用 ?#D@e5Wf  
acquisition of 100% interest 收购全部股权 K"b vUH  
acquisition of control 取得控制权 qTyU1RU$9^  
acquisition of fixed assets 购置固定资产 &H5 6mL{  
acquisition of shell “买壳” v-[|7Pg}Z  
acquisition price 收购价 Ze Shn  
act of God 天灾 ;Xgy2'3  
acting partner 执事合伙人 sS(^7GARa  
active market 买卖活跃的市场；交投畅旺的市场；旺市 jO:<"l^+u  
active partner 积极参与的合伙人 8N-~.p  
active trading 交投活跃 `U`Z9q5-  
actual circulation 实际流通 8gBqur{  
actual cost 实际成本 B?Y%y@.  
actual expenditure 实际开支；实际支出 #8|;Q`Or:  
actual income 实际入息；实际收入；实际收益 cX.v^9kuX  
actual market 现货市场 ZVIBmx  
actual price 现货价；实际价格 q}BQu@'H  
actual profit 实际利润 on&N=TN  
actual quotation 实盘；实际价位；实际报价 >cMU<'&  
actual year basis 按实际年度计算 6nGDoW#  
actuals 实货 F<-Pbtw  
actuarial investigation 精算调查 ;N"XW=F4e  
actuarial principle 精算原则 !b _<_Y{l  
actuarial report 精算师报告 NK#Dq&W+&  
Actuarial Society of Hong Kong 香港精算学会 {Y'_QW1:2  
actuarial valuation 精算师估值 Z/x<U.B  
actuary 精算师 rhn*kf{8  
ad referendum agreement 暂定协议；有待覆核的协定 <6L$:vT_  
ad valorem duty 从价税；按值征税 \wDOE(>  
ad valorem duty system 从价税制 A7b7IM
[  
ad valorem fee 从价费 x=au.@psBS  
ad valorem tariff 从价关税 R#\8jvv
 
additional allowance 额外免税额 7 cIVK}&  
additional amount for unexpired risk 未过期风险的额外款额 `8'T*KU  
additional assessable profit 补加应评税利润 (uV7N7 <1  
additional assessment 补加评税 P<4jY?.  
additional commitment 额外承担 =C3l:pGMB;  
additional commitment vote 额外承担拨款 6gR= e+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ki+9Ln;  
additional dependent parent allowance 供养父母额外免税额 (J^ Tss  
additional provision 额外拨款 acGmRP9g  
additional stamp duty 附加印花税 / V{w<  
additional tax 补加税罚款；补加税款 M;43F*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?ST}0F00}  
adjudged bankrupt 被裁定破产 -ZyFUGd%  
adjudicated bankrupt 裁定破产人 ?4lAL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ryn)  
adjudication of bankruptcy 裁定破产；宣告破产 ?pF;{  
adjudication of insolvency 裁定无力偿还债务 x(=kh%\;  
adjusted actual 经调整的实数；调整后的实数 Bgs~1E@8V  
adjusted current assets 经调整的流动资产；调整后的流动资产 [#9ij3vxd  
adjusted figure 经调整的数字；调整后的数额 "!Qhk3*  
adjusted liabilities 经调整的负债；调整后的负债 n3|~X/I  
adjusted loss 经调整的亏损；调整后的亏损 ,<vrDHR  
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 ^c(PZ,/#JB  
adjusted profit 经调整的利润；调整后的利润 3mm`8!R  
adjusted surplus 经调整的盈余额；调整后的盈余额 vy"L sr3  
adjusted value 经调整的价值；调整后的价值 Q^p@ 1I  
adjustment 调整；修订；理算〔保险〕
k Lv_P[I  
adjustment centre 调剂中心 /e7'5#v  
adjustment lag 调整过程的时间差距；调整时差 $&e(
V6A@  
adjustment mechanism 调整机制 D{l.WlA.  
adjustment of loss 亏损调整 pKH4?F  
adjustment process 调整过程；调整程序 _ma4  
adjustment range 调整幅度 6=@n b3D%  
administered exchange rate 受管制汇率 y2qESAZ%k}