[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: ~#iRh6^98  
rX6"w31  
A share Ａ股；甲类股份 s;q]:+#7g  
abatement of tax 减税；减扣免税额 s bd;Kn  
ABN AMRO Bank N.V. 荷兰银行 w4pU^
&O  
above-the-line expenditure 线上项目支出；经常预算支出 @(PYeXdV6&  
above-the-line receipt 线上项目收入；经常预算收入 >`p `^:  
ABSA Asia Limited 南非联合亚洲有限公司 !o 2"th  
absolute change 绝对数值变更 PygT_-3z{  
absolute expenditure 实际开支 3q  
absolute guideline figure 绝对准则数字 Z{`;Ys:zk  
absolute interest 绝对权益 s S8Z5k;  
absolute order of discharge 绝对破产解除令 e0"R7a  
absolute profit margin 绝对利润幅度 ?b2  
absolute value 实值；绝对值 +Y ,>ftN  
absolutely vested interest 绝对既得权益 0\%/:2   
absorbed cost 已吸收成本；已分摊成本 6 k+F TDL  
absorption 吸收；分摊；合并
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absorption rate 吸收率；摊配率；分摊率 ?U~C= F?K  
ACB Finance Limited 亚洲商业财务有限公司 |$#u~<r_ w  
acceptable form of reciprocity 合理的互惠条件 4H8vB^  
acceptable rate 适当利率；适当汇率 EtJyI&7VK  
acceptance agreement 承兑协议 aOfL
;I  
acceptance for honour 参加承兑 -Ep cX!i  
acceptor 承兑人；接受人；受票人 $"C]y$}  
acceptor for honour 参加承兑人 = ^:TW%O  
accident insurance 意外保险 -_.)~)P  
Accident Insurance Association of Hong Kong 香港意外保险公会 n>jb<uz  
accident insurance scheme 意外保险计划 >|!F.W  
accident year basis 意外年度基准 /K2VSj3\  
accommodation 通融；贷款 q=ZLSBZ  
accommodation bill 通融票据；空头票据 v0|A N  
accommodation party 汇票代发人 ^ruS  
account balance 帐户余额；帐户结余 U.hV1  
account book 帐簿 , rc5r3  
account collected in advance 预收款项 =2pGbD;*  
account current book 往来帐簿 vGO-a2Z  
account of after-acquired property 事后取得的财产报告 ZO{uG(u  
account of defaulter 拖欠帐目 vL@N21u  
account payable 应付帐款 )6iY9[@tN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 v9INZ1# v  
account receivable 应收帐款 [Rw0']i`4  
account receivable report 应收帐款报表 7}>j
[  
account statement 结单；帐单；会计财务报表 esx<feP)\  
account title 帐户名称；会计科目 qI\qpWS\  
accountant's report 会计师报告 Bvzl* &?  
Accountant's Report Rules 会计师报告规则 <",4O  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ibex:W^  
Accounting Arrangements 《会计安排》 iU{bPyz,  
accounting basis 会计基础 9kL'"0c  
accounting by Official Receiver 破产管理署署长呈交的帐目 +I#4
+0f  
Accounting Circular 《会计通告》 z+F hWze  
accounting class 会计类别  5i7,s  
accounting date 记帐日期；会计结算日期 CFAz/x@%  
accounting for money 款项核算 -X5rGp++  
Accounting Officer 会计主任 !YSAQi ;I  
accounting period 会计报告期；会计期 16)@<7b]J  
accounting policy 会计政策；会计方针 9+U%k(9  
accounting practice 会计惯例 1@RctI_}  
accounting principle 会计准则 v5i
[jM8  
accounting record 会计记录 E{sTxOI$  
accounting report 会计报告 buX$O{43I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *DOb
tS_ 6  
Accounting Society of China 中国会计学会 ym:
^Y-^iV  
accounting statement 会计报表 p>h B&h  
accounting system 会计制度；会计系统 Bu">)AnN  
accounting transaction 会计事项；帐务交易 L)&?$V  
accounting treatment 会计处理 pL8
+gL  
accounting year 会计年度 <Rob.x3  
accretion 增值；添加 YUJlQ2e(  
accrual 应计项目；应累算数目 p}_bu@;.Z  
accrual basis 应计制；权责发生制 1u75  
accrual basis accounting 应计制会计；权责发生制会计 (o)nN8  
accrue 应累算；应计 -MOPm]iA  
accrued benefit 应累算利益 H>_ FCV8  
accrued charges 应计费用 3g9xTG);eA  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]H0BUg  
accrued expenses 应累算费用 [[P?T^KT  
accrued interest payable 应付利息；应计未付利息 \Xc6K!HJM  
accrued interest receivable 应收利息；应计未收利息 2;r(?ebw  
accrued right 累算权益 OJ\IdUZ  
accruing profit 应累算的利润 (h7 rW3  
accumulated fiscal reserve 累积财政储备 X+;Ivx  
accumulated profit 累积利润；滚存溢利 GiJ|5"  
accumulated reserve 累积储备 Q\&FuU  
accumulation of surplus income 累积收益盈余 @|(mR-Jj  
acquired assets 既得资产 P;bl+a'gu  
acquisition 收购；购置；取得 y_M<\b  
acquisition cost 购置成本 #P= rP=  
acquisition expenses 购置费用 j0^~="p%C  
acquisition of 100% interest 收购全部股权 9V`/zq?  
acquisition of control 取得控制权 =HmV0  
acquisition of fixed assets 购置固定资产 ;X-~C.7k  
acquisition of shell “买壳” [?iA`#^d  
acquisition price 收购价 &0SX*KyI  
act of God 天灾 0R AmwfXm  
acting partner 执事合伙人 eWS[|'dl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xOP%SF  
active partner 积极参与的合伙人 )dgXS//Y  
active trading 交投活跃 )a.Y$![  
actual circulation 实际流通 %&5 !vK  
actual cost 实际成本 \k/ N/&;  
actual expenditure 实际开支；实际支出 ]N_(M   
actual income 实际入息；实际收入；实际收益 Ac'[(  
actual market 现货市场 W,5A|Q~  
actual price 现货价；实际价格 ``j..v,  
actual profit 实际利润 *T$o"*}  
actual quotation 实盘；实际价位；实际报价 _'
0HkT{I  
actual year basis 按实际年度计算 a'U7 t  
actuals 实货 ;E>5<[aa  
actuarial investigation 精算调查 uQazUFw  
actuarial principle 精算原则 Iq0_X7:{QI  
actuarial report 精算师报告 _"SE^_&c  
Actuarial Society of Hong Kong 香港精算学会 ne
] |\]  
actuarial valuation 精算师估值 oGx OJyD  
actuary 精算师 Ls)y.u  
ad referendum agreement 暂定协议；有待覆核的协定 0b+OB pqN  
ad valorem duty 从价税；按值征税
0ohpJh61Q  
ad valorem duty system 从价税制 Pf;'eOdp  
ad valorem fee 从价费 W&ya_iP~C  
ad valorem tariff 从价关税 ."Wdpf`~  
additional allowance 额外免税额 _"_ W KlN  
additional amount for unexpired risk 未过期风险的额外款额 xr+K: bw  
additional assessable profit 补加应评税利润 }Iz'#I Xx  
additional assessment 补加评税 exrsYo!%  
additional commitment 额外承担 CwZ+Pn0  
additional commitment vote 额外承担拨款 YMOy
6C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -jnx0{/  
additional dependent parent allowance 供养父母额外免税额 *#-X0}'s  
additional provision 额外拨款 u[9i>
7}9  
additional stamp duty 附加印花税 EKoAIC*?p  
additional tax 补加税罚款；补加税款 Nl3x BM%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8rwkux >  
adjudged bankrupt 被裁定破产 @-nCK Yj  
adjudicated bankrupt 裁定破产人 Jaz|b`KDj  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Xd/gvg{??0  
adjudication of bankruptcy 裁定破产；宣告破产 9~98v;Z1  
adjudication of insolvency 裁定无力偿还债务 H$TYp  
adjusted actual 经调整的实数；调整后的实数 Nq6~6Rr  
adjusted current assets 经调整的流动资产；调整后的流动资产 n0g,r/  
adjusted figure 经调整的数字；调整后的数额 La9v97H:  
adjusted liabilities 经调整的负债；调整后的负债 s `fIeP  
adjusted loss 经调整的亏损；调整后的亏损 ;cd{+0  
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 Dw{rjK\TT'  
adjusted profit 经调整的利润；调整后的利润 T`KH7y|bv  
adjusted surplus 经调整的盈余额；调整后的盈余额 c9imfA+e  
adjusted value 经调整的价值；调整后的价值 /Y@^B,6\  
adjustment 调整；修订；理算〔保险〕 u}Vc2a,WV  
adjustment centre 调剂中心 O9*cV3}H  
adjustment lag 调整过程的时间差距；调整时差 ?;@xAj  
adjustment mechanism 调整机制 2:'C|  
adjustment of loss 亏损调整 XlIRedZ{  
adjustment process 调整过程；调整程序 7_C;-  
adjustment range 调整幅度 .WM0x{t/  
administered exchange rate 受管制汇率 |3{DlZ2S