[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: ']
2d^'TH  
~2hzyEh  
A share Ａ股；甲类股份 -tWxBGSa@  
abatement of tax 减税；减扣免税额 GNmP_N  
ABN AMRO Bank N.V. 荷兰银行 K'8?%&IQ  
above-the-line expenditure 线上项目支出；经常预算支出 .yUD\ZGJu  
above-the-line receipt 线上项目收入；经常预算收入 %2D'NZS  
ABSA Asia Limited 南非联合亚洲有限公司 qOpwl*?x+  
absolute change 绝对数值变更 X(d:!-_m *  
absolute expenditure 实际开支 wsrdBxd5  
absolute guideline figure 绝对准则数字 }Tm+gJA  
absolute interest 绝对权益 '.pGkXyQ  
absolute order of discharge 绝对破产解除令 #+6j-^<_6  
absolute profit margin 绝对利润幅度 M-Vz$D/aed  
absolute value 实值；绝对值 ;6 d-+(@  
absolutely vested interest 绝对既得权益 jl7>  
absorbed cost 已吸收成本；已分摊成本 9 fbo  
absorption 吸收；分摊；合并 )2W7>
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absorption rate 吸收率；摊配率；分摊率 `r=^{Y  
ACB Finance Limited 亚洲商业财务有限公司 [W[awGf  
acceptable form of reciprocity 合理的互惠条件 ?6vGE~MuR  
acceptable rate 适当利率；适当汇率 l#ct;KZ  
acceptance agreement 承兑协议 @fo(#i&  
acceptance for honour 参加承兑 JM0+-,dl[  
acceptor 承兑人；接受人；受票人 M^l%*QF[,q  
acceptor for honour 参加承兑人 \hlS?uD\  
accident insurance 意外保险 h Ks  
Accident Insurance Association of Hong Kong 香港意外保险公会 obbg#,  
accident insurance scheme 意外保险计划 gP8}d*W%b  
accident year basis 意外年度基准 h8M}}   
accommodation 通融；贷款 Tp~Qg{%Og  
accommodation bill 通融票据；空头票据 L*Ffic  
accommodation party 汇票代发人 #+"D?  
account balance 帐户余额；帐户结余 g] IPNW^n  
account book 帐簿 fRk'\jzT  
account collected in advance 预收款项 mrsN@(X0  
account current book 往来帐簿 H<^3H  
account of after-acquired property 事后取得的财产报告 mDwuJf8}  
account of defaulter 拖欠帐目 (NnE\2  
account payable 应付帐款 s;Zi   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0V"(}!=2a  
account receivable 应收帐款 {Ho_U&<  
account receivable report 应收帐款报表 Ygfy;G%  
account statement 结单；帐单；会计财务报表 ~|{e"!(}  
account title 帐户名称；会计科目 k p?_ir  
accountant's report 会计师报告 t]3:vp5N]  
Accountant's Report Rules 会计师报告规则 b4KNIP7E  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J~
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Accounting Arrangements 《会计安排》 {RsdI=%  
accounting basis 会计基础 7S=]@*  
accounting by Official Receiver 破产管理署署长呈交的帐目 u[wDOw  
Accounting Circular 《会计通告》 ed/ "OgA  
accounting class 会计类别 4ee-tKH  
accounting date 记帐日期；会计结算日期 <[gN4x>'  
accounting for money 款项核算 Y?oeP^V'u  
Accounting Officer 会计主任 y(
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accounting period 会计报告期；会计期 8-L -W[  
accounting policy 会计政策；会计方针 L)H/t6}i  
accounting practice 会计惯例 # '#@H  
accounting principle 会计准则 |U~\;m@  
accounting record 会计记录 V2m= m}HQ  
accounting report 会计报告 qvh8~[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U; #v-'Z  
Accounting Society of China 中国会计学会 n?^oQX}.\  
accounting statement 会计报表 _lH:%E*  
accounting system 会计制度；会计系统 7/=r-  
accounting transaction 会计事项；帐务交易 UY\E uA9  
accounting treatment 会计处理 @9]TjZd  
accounting year 会计年度 4Dd]:2|D  
accretion 增值；添加 ncR
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accrual 应计项目；应累算数目 /5>A 2y  
accrual basis 应计制；权责发生制 |mw3v>  
accrual basis accounting 应计制会计；权责发生制会计 8X\":l:  
accrue 应累算；应计 R C!~eJG!  
accrued benefit 应累算利益 \%W"KLP  
accrued charges 应计费用 *MCkezW7{  
accrued cumulative preference share dividend 应累算的累积优先股股息 K[-G2  
accrued expenses 应累算费用 `Z@qWB<  
accrued interest payable 应付利息；应计未付利息
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accrued interest receivable 应收利息；应计未收利息 @zsqjm  
accrued right 累算权益 @# p{,L  
accruing profit 应累算的利润 *@ S+J$  
accumulated fiscal reserve 累积财政储备 7X/B9Hee  
accumulated profit 累积利润；滚存溢利 NdI~1kemr  
accumulated reserve 累积储备 k#5Qwxu`  
accumulation of surplus income 累积收益盈余 nG| NRp  
acquired assets 既得资产 Q,o"[ &Gp  
acquisition 收购；购置；取得 U]E~7C  
acquisition cost 购置成本 hus9Zv4  
acquisition expenses 购置费用 s%zdP  
acquisition of 100% interest 收购全部股权 NrcxuItkYn  
acquisition of control 取得控制权 :RXzqC  
acquisition of fixed assets 购置固定资产 gF|u%_y-qt  
acquisition of shell “买壳” EHq?yj;  
acquisition price 收购价 2B=BRVtSs  
act of God 天灾 H|d"45J_  
acting partner 执事合伙人 @PKY>58)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )3!z2f:e  
active partner 积极参与的合伙人 0ol*!@?  
active trading 交投活跃 Xf|I=XK  
actual circulation 实际流通 0{47TX*YX  
actual cost 实际成本 S1*xM  
actual expenditure 实际开支；实际支出 u5
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actual income 实际入息；实际收入；实际收益 K@!Gs'Op  
actual market 现货市场 0SDyE  
actual price 现货价；实际价格 GUvEOD=p  
actual profit 实际利润 $?|$uMIafp  
actual quotation 实盘；实际价位；实际报价 /Nd`eUn  
actual year basis 按实际年度计算 /V>yF&p  
actuals 实货 =?1B|hdo  
actuarial investigation 精算调查 NMH'4R  
actuarial principle 精算原则 &>Nw>V  
actuarial report 精算师报告 WP?AQD  
Actuarial Society of Hong Kong 香港精算学会 5oY^;)\/  
actuarial valuation 精算师估值 Wtj*Z.=:  
actuary 精算师 \hqjk:o  
ad referendum agreement 暂定协议；有待覆核的协定 eh6=-  
ad valorem duty 从价税；按值征税 Ob h@d|  
ad valorem duty system 从价税制 3TnrPO1E  
ad valorem fee 从价费 ks(BS k4  
ad valorem tariff 从价关税 {} Zqaf  
additional allowance 额外免税额 N?mQ50o~C  
additional amount for unexpired risk 未过期风险的额外款额 yH',vC.  
additional assessable profit 补加应评税利润 p) m0\  
additional assessment 补加评税 /qPhptV  
additional commitment 额外承担 nW_cjYS%  
additional commitment vote 额外承担拨款 :sJQ r._L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 o+FDkqEN  
additional dependent parent allowance 供养父母额外免税额
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additional provision 额外拨款 -h, ?_d>  
additional stamp duty 附加印花税 3|1v)E  
additional tax 补加税罚款；补加税款 9 EV.![  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bm-&H  
adjudged bankrupt 被裁定破产 oYrg;]H  
adjudicated bankrupt 裁定破产人 /NFm6AA]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7toDk$jJRg  
adjudication of bankruptcy 裁定破产；宣告破产 7)
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adjudication of insolvency 裁定无力偿还债务 t/(rB}  
adjusted actual 经调整的实数；调整后的实数 |aS272'  
adjusted current assets 经调整的流动资产；调整后的流动资产 #b$qtp!,  
adjusted figure 经调整的数字；调整后的数额 Nu7l PEM  
adjusted liabilities 经调整的负债；调整后的负债 cPPTGpqw  
adjusted loss 经调整的亏损；调整后的亏损 + ;N;r/d_i  
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 'Em633  
adjusted profit 经调整的利润；调整后的利润 a3SBEkC  
adjusted surplus 经调整的盈余额；调整后的盈余额 Yp;? Zq9  
adjusted value 经调整的价值；调整后的价值 em?Q4t  
adjustment 调整；修订；理算〔保险〕 }o@Dsx5  
adjustment centre 调剂中心 A\)~y{9bQ  
adjustment lag 调整过程的时间差距；调整时差 -5#cfi4^*  
adjustment mechanism 调整机制 VqnM>||  
adjustment of loss 亏损调整 NWII?X#T}  
adjustment process 调整过程；调整程序 NbUbLzE  
adjustment range 调整幅度 a<lDT_2b  
administered exchange rate 受管制汇率 v]hu5t