[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: $'wq1u  
 iThSt72  
A share Ａ股；甲类股份 q6d~V]4:  
abatement of tax 减税；减扣免税额 K7)kS  
ABN AMRO Bank N.V. 荷兰银行 n6Z|Q@F  
above-the-line expenditure 线上项目支出；经常预算支出 P:xT0g tt  
above-the-line receipt 线上项目收入；经常预算收入 mTDVlw0dh  
ABSA Asia Limited 南非联合亚洲有限公司 a[!%Ld  
absolute change 绝对数值变更 j;~
% lg=)  
absolute expenditure 实际开支 5Fe FN)  
absolute guideline figure 绝对准则数字 zw@'vncc  
absolute interest 绝对权益 8?FueAM'  
absolute order of discharge 绝对破产解除令 45 >XKr.%  
absolute profit margin 绝对利润幅度 :$r ^_  
absolute value 实值；绝对值 2f:^S/.A  
absolutely vested interest 绝对既得权益 _8?o'<!8?^  
absorbed cost 已吸收成本；已分摊成本 2t#L:vY  
absorption 吸收；分摊；合并 _GYMPq\%L#  
absorption rate 吸收率；摊配率；分摊率 sy5 Fn~\R  
ACB Finance Limited 亚洲商业财务有限公司 %yS3&Ju  
acceptable form of reciprocity 合理的互惠条件 'Prxocxq  
acceptable rate 适当利率；适当汇率 IVxWxM*N<  
acceptance agreement 承兑协议 y'C-[nk  
acceptance for honour 参加承兑 |UUdz_i!:  
acceptor 承兑人；接受人；受票人 }Fb!?['G5  
acceptor for honour 参加承兑人 xyh.N)  
accident insurance 意外保险 Yl cbW0'c  
Accident Insurance Association of Hong Kong 香港意外保险公会 LV{Q,DrP  
accident insurance scheme 意外保险计划 rSXzBi{  
accident year basis 意外年度基准 pW\'ZRj  
accommodation 通融；贷款 ib6^x:HGU  
accommodation bill 通融票据；空头票据 DvXHK  
accommodation party 汇票代发人 ;3'N
Mk  
account balance 帐户余额；帐户结余 ! NV#U  
account book 帐簿 d9^E.8p$  
account collected in advance 预收款项 \%jVg\4'  
account current book 往来帐簿 kLSrj
\6I[  
account of after-acquired property 事后取得的财产报告 9"{W,'r&d  
account of defaulter 拖欠帐目 $1 4:(<   
account payable 应付帐款 W6c]-pc  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 k=ytuV\  
account receivable 应收帐款 I27,mS+]  
account receivable report 应收帐款报表 '-$XX%TOAc  
account statement 结单；帐单；会计财务报表 7;:#;YSha  
account title 帐户名称；会计科目 si4-3eC  
accountant's report 会计师报告 l,|%7-  
Accountant's Report Rules 会计师报告规则 CB\{!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 uq3{hB#  
Accounting Arrangements 《会计安排》 xl9aV\
W  
accounting basis 会计基础 sy* y\5yJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 $D1w5o-  
Accounting Circular 《会计通告》 }GwVKAjP  
accounting class 会计类别 9=l.T/?sf  
accounting date 记帐日期；会计结算日期 -T@`hk`  
accounting for money 款项核算 El_Qk[X|A  
Accounting Officer 会计主任 7j<e)"  
accounting period 会计报告期；会计期 eU+ {*YJg  
accounting policy 会计政策；会计方针 ,~PYt*X4  
accounting practice 会计惯例 2!1.E5.I  
accounting principle 会计准则 JtKp(k&  
accounting record 会计记录 KxGX\   
accounting report 会计报告 >pyj]y^3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Sb2v_o  
Accounting Society of China 中国会计学会
@exey  
accounting statement 会计报表 ff?t[ GS  
accounting system 会计制度；会计系统 TA18 gq  
accounting transaction 会计事项；帐务交易 ,$*IzL~  
accounting treatment 会计处理 '=E9En#@  
accounting year 会计年度 5v.DX`"  
accretion 增值；添加 *hhmTc#  
accrual 应计项目；应累算数目 unl1*4e+  
accrual basis 应计制；权责发生制 @r
^!{  
accrual basis accounting 应计制会计；权责发生制会计 |iYg >  
accrue 应累算；应计 ,V] ]:eR  
accrued benefit 应累算利益 b]Kk2S/  
accrued charges 应计费用 Z$KLl((  
accrued cumulative preference share dividend 应累算的累积优先股股息 >T3H qYX5W  
accrued expenses 应累算费用 G`h+l<  
accrued interest payable 应付利息；应计未付利息 ?WI3/>:<  
accrued interest receivable 应收利息；应计未收利息 S:
Q! "U  
accrued right 累算权益 83~ i:+;  
accruing profit 应累算的利润 #^#Kcg  
accumulated fiscal reserve 累积财政储备 jF"YTr6  
accumulated profit 累积利润；滚存溢利 \BV 0zKd  
accumulated reserve 累积储备 kfb/n)b'  
accumulation of surplus income 累积收益盈余 AnsjmR:Jv  
acquired assets 既得资产 +%>:0mT  
acquisition 收购；购置；取得 OWjJxORB  
acquisition cost 购置成本 )+y G+  
acquisition expenses 购置费用 f'(l&/4z{  
acquisition of 100% interest 收购全部股权 8^^[XbH  
acquisition of control 取得控制权 Wl"0m1G  
acquisition of fixed assets 购置固定资产 qem(s</:  
acquisition of shell “买壳” 4R%*Z~  
acquisition price 收购价 V3N0Og3  
act of God 天灾 H!IshZfktn  
acting partner 执事合伙人 u0)7i.!M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 yq[Cq=rBk  
active partner 积极参与的合伙人 P'Q$d+F,  
active trading 交投活跃 -4#2/GXNO  
actual circulation 实际流通 b;mSQ4+  
actual cost 实际成本 h[tix:  
actual expenditure 实际开支；实际支出 v`[Eb27W.  
actual income 实际入息；实际收入；实际收益 2(!fg4#+  
actual market 现货市场 0[A9b,MMVO  
actual price 现货价；实际价格 @ez Tbc3
 
actual profit 实际利润 NtGn88='{  
actual quotation 实盘；实际价位；实际报价 Y
d cK
&{  
actual year basis 按实际年度计算 :6kj
EI  
actuals 实货 F
51.N{'  
actuarial investigation 精算调查 {U!St@  
actuarial principle 精算原则 O; Y:uHf  
actuarial report 精算师报告 Px@/Q  
Actuarial Society of Hong Kong 香港精算学会 B@v\eF;  
actuarial valuation 精算师估值 <3X7T6_:@  
actuary 精算师 I3S9Us-\  
ad referendum agreement 暂定协议；有待覆核的协定 &xZy M@  
ad valorem duty 从价税；按值征税 pY8q=Kl  
ad valorem duty system 从价税制 2 +5e0/_V  
ad valorem fee 从价费 K!AAGj`  
ad valorem tariff 从价关税 +?D6T!
)  
additional allowance 额外免税额 hv$yV%.`  
additional amount for unexpired risk 未过期风险的额外款额 N)8HR9[!  
additional assessable profit 补加应评税利润 $K~LM8_CKy  
additional assessment 补加评税 o`,Qku k  
additional commitment 额外承担 m(O vD!  
additional commitment vote 额外承担拨款 'Yy&G\S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @+,pN6}g  
additional dependent parent allowance 供养父母额外免税额 7\ SUr9[  
additional provision 额外拨款 [|`U6 8}u  
additional stamp duty 附加印花税 a@d=>CT$  
additional tax 补加税罚款；补加税款 ({}(qm  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?ne
_m:J[  
adjudged bankrupt 被裁定破产 f2)XP$:  
adjudicated bankrupt 裁定破产人 %!Q`e79g8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9X<OJT;3J  
adjudication of bankruptcy 裁定破产；宣告破产 Ma-\^S=  
adjudication of insolvency 裁定无力偿还债务 wt}9B[  
adjusted actual 经调整的实数；调整后的实数 1[nG}  
adjusted current assets 经调整的流动资产；调整后的流动资产 \6|/RFT  
adjusted figure 经调整的数字；调整后的数额 % Tn#-  
adjusted liabilities 经调整的负债；调整后的负债 ;+"f  
adjusted loss 经调整的亏损；调整后的亏损 wgeNs9L  
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 o@>? *=  
adjusted profit 经调整的利润；调整后的利润 ?@6b>='!  
adjusted surplus 经调整的盈余额；调整后的盈余额 eKZ%2|+j!7  
adjusted value 经调整的价值；调整后的价值 <pLT'Y =  
adjustment 调整；修订；理算〔保险〕 H/F+X?t$0  
adjustment centre 调剂中心 |tMn={  
adjustment lag 调整过程的时间差距；调整时差  Fnx`Ri  
adjustment mechanism 调整机制 P3tx|:gV  
adjustment of loss 亏损调整 t-%Q`V=[  
adjustment process 调整过程；调整程序 /Wk9-uH  
adjustment range 调整幅度 ("7M b{  
administered exchange rate 受管制汇率 =H7xD"'%R