[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:  9|S`ub'  
*N/hc  
A share Ａ股；甲类股份 =<<3
Pkv7@  
abatement of tax 减税；减扣免税额 oaDsk<(j;R  
ABN AMRO Bank N.V. 荷兰银行 s([Wn)I  
above-the-line expenditure 线上项目支出；经常预算支出 {sC=J hs-  
above-the-line receipt 线上项目收入；经常预算收入 |&hU=J o  
ABSA Asia Limited 南非联合亚洲有限公司 f e $Wu  
absolute change 绝对数值变更 <5Mrp"C[i  
absolute expenditure 实际开支 -0,4egj3  
absolute guideline figure 绝对准则数字 xT F=Y_
 
absolute interest 绝对权益 Y&'8VdW  
absolute order of discharge 绝对破产解除令 o+g4p:Mf  
absolute profit margin 绝对利润幅度 -'C!"\%  
absolute value 实值；绝对值 MPRO !45Z  
absolutely vested interest 绝对既得权益 @5}gsC  
absorbed cost 已吸收成本；已分摊成本 ?(im+2  
absorption 吸收；分摊；合并 iG[? ]]  
absorption rate 吸收率；摊配率；分摊率 wTpD1"_R  
ACB Finance Limited 亚洲商业财务有限公司 GH3#E*t+[  
acceptable form of reciprocity 合理的互惠条件 B[xR-6phW  
acceptable rate 适当利率；适当汇率 mPmB6q%)]  
acceptance agreement 承兑协议 GzdgL"M[  
acceptance for honour 参加承兑 {:Vf0Mhb  
acceptor 承兑人；接受人；受票人 C;sgK
 
acceptor for honour 参加承兑人 `X+j2TmS  
accident insurance 意外保险 FpkXOj?*  
Accident Insurance Association of Hong Kong 香港意外保险公会 P&t;WPZ  
accident insurance scheme 意外保险计划 & QY#3yj=  
accident year basis 意外年度基准 F WTx&Ip  
accommodation 通融；贷款 mTEVFm  
accommodation bill 通融票据；空头票据 ;1LG&h,K  
accommodation party 汇票代发人 ( D}"&2  
account balance 帐户余额；帐户结余 xtJAMo>g  
account book 帐簿 9 p> /?H|  
account collected in advance 预收款项 lvufkVG|  
account current book 往来帐簿  |R'i:=  
account of after-acquired property 事后取得的财产报告 J#7(]!;F  
account of defaulter 拖欠帐目 /Antb6E  
account payable 应付帐款 [(cL/_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Jqg3.2q  
account receivable 应收帐款 ULvVD6RQ47  
account receivable report 应收帐款报表 IH3FK!>6  
account statement 结单；帐单；会计财务报表 5V|tXsy:  
account title 帐户名称；会计科目 POBp Jg  
accountant's report 会计师报告 MCAXt1sL&E  
Accountant's Report Rules 会计师报告规则 YkbO&~.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 31 ]7z  
Accounting Arrangements 《会计安排》 %\yK5V5  
accounting basis 会计基础 caD5Pod4  
accounting by Official Receiver 破产管理署署长呈交的帐目 >i8~dEbB  
Accounting Circular 《会计通告》 Ve14rn  
accounting class 会计类别 $j !8?
 
accounting date 记帐日期；会计结算日期 4!2SS  
accounting for money 款项核算 <R~KM=rL  
Accounting Officer 会计主任 @9_)On9hZ  
accounting period 会计报告期；会计期 J<_1z':W)  
accounting policy 会计政策；会计方针 WTu{,Q  
accounting practice 会计惯例 _5h0@^m7y  
accounting principle 会计准则 )[DpK=[N^p  
accounting record 会计记录 oY
qE*mA  
accounting report 会计报告 Fd"WlBYy0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @}G|R\2P  
Accounting Society of China 中国会计学会 3"B+xbe=  
accounting statement 会计报表 +UaO<L  
accounting system 会计制度；会计系统 Q2$/e+  
accounting transaction 会计事项；帐务交易 <`mOU}0)  
accounting treatment 会计处理 2B'^`>+8S  
accounting year 会计年度 nCB[4  
accretion 增值；添加 !47A$sQ  
accrual 应计项目；应累算数目 u-M] Az-  
accrual basis 应计制；权责发生制 dMgbW<uAu  
accrual basis accounting 应计制会计；权责发生制会计  . X 0t"  
accrue 应累算；应计 s7Qyfe&>  
accrued benefit 应累算利益 0nT
%Slbih  
accrued charges 应计费用 5@.zz"o.`  
accrued cumulative preference share dividend 应累算的累积优先股股息 .9I_NG  
accrued expenses 应累算费用 WFpl1O73  
accrued interest payable 应付利息；应计未付利息 D`fc7m  
accrued interest receivable 应收利息；应计未收利息 $Q,n+ /  
accrued right 累算权益 [+7"{UvT  
accruing profit 应累算的利润 !pV<n  
accumulated fiscal reserve 累积财政储备 iDR6?fP  
accumulated profit 累积利润；滚存溢利 5{fwlA  
accumulated reserve 累积储备 sx90lsu  
accumulation of surplus income 累积收益盈余 *e,CDV  
acquired assets 既得资产 FP@A;/c  
acquisition 收购；购置；取得 "9u-lcQ\  
acquisition cost 购置成本 t*rp3BIG  
acquisition expenses 购置费用 Obg@YIwn  
acquisition of 100% interest 收购全部股权 k2wBy'M.'  
acquisition of control 取得控制权 %)dI2 J^Xf  
acquisition of fixed assets 购置固定资产 7ozYq_ $  
acquisition of shell “买壳” 2:n|x5\H  
acquisition price 收购价 ,iohfZz  
act of God 天灾 XNK 43fkB.  
acting partner 执事合伙人 1y(iE C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,^M]yr *~  
active partner 积极参与的合伙人 v6KL93  
active trading 交投活跃  TVj1C  
actual circulation 实际流通 <f[9ju  
actual cost 实际成本 ~"RQ!
&U  
actual expenditure 实际开支；实际支出 l4DeX\ly7f  
actual income 实际入息；实际收入；实际收益 @#1cx  
actual market 现货市场 lW&[mnR  
actual price 现货价；实际价格 7ia"
u+Y  
actual profit 实际利润 4g S[D  
actual quotation 实盘；实际价位；实际报价 d[yrNB6|  
actual year basis 按实际年度计算 i~(#S8U4d  
actuals 实货 [gTQ-  
actuarial investigation 精算调查 G@;Nz i89  
actuarial principle 精算原则 # e$\~cPd  
actuarial report 精算师报告 %d ZM9I0  
Actuarial Society of Hong Kong 香港精算学会 dV$3u"9  
actuarial valuation 精算师估值 !OV|I  
actuary 精算师 MyK^i2eD  
ad referendum agreement 暂定协议；有待覆核的协定 V5cb}xx  
ad valorem duty 从价税；按值征税 ?V.i
g  
ad valorem duty system 从价税制 0%#t[usY  
ad valorem fee 从价费 {kT#o3,>w6  
ad valorem tariff 从价关税 2c!h2$w  
additional allowance 额外免税额 !Q[;5Lqt  
additional amount for unexpired risk 未过期风险的额外款额 Mi_[9ku>%  
additional assessable profit 补加应评税利润 -%saeX Wo  
additional assessment 补加评税 gjO *h3`  
additional commitment 额外承担 q`h7H]
[(A  
additional commitment vote 额外承担拨款 sn2r>m3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4p*?7g_WVH  
additional dependent parent allowance 供养父母额外免税额 v4X_v!CQ  
additional provision 额外拨款 U[blq M  
additional stamp duty 附加印花税 `6dy U_f  
additional tax 补加税罚款；补加税款 ;CLR{t(N#V  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Qu!O V]Cc  
adjudged bankrupt 被裁定破产 6R0D3kW  
adjudicated bankrupt 裁定破产人 |Tj`qJGVw  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5ENov!$H  
adjudication of bankruptcy 裁定破产；宣告破产 +k#mvPq  
adjudication of insolvency 裁定无力偿还债务 @2QJm
 
adjusted actual 经调整的实数；调整后的实数 %{7$\|;J'  
adjusted current assets 经调整的流动资产；调整后的流动资产 _a?wf!4>P  
adjusted figure 经调整的数字；调整后的数额 &;'w8_K"^  
adjusted liabilities 经调整的负债；调整后的负债 B/kcb
(5v  
adjusted loss 经调整的亏损；调整后的亏损 {\ A _%  
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 ADuZ}]  
adjusted profit 经调整的利润；调整后的利润 DX]z=d)tc  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?+5" %4o  
adjusted value 经调整的价值；调整后的价值 bEBZ!ghU  
adjustment 调整；修订；理算〔保险〕 ddGkk@C A  
adjustment centre 调剂中心 ?*B;514  
adjustment lag 调整过程的时间差距；调整时差 }M;sz  
adjustment mechanism 调整机制 8 ))I$+  
adjustment of loss 亏损调整 [~zE,!  
adjustment process 调整过程；调整程序 (or =f`  
adjustment range 调整幅度 OJh+[bf"  
administered exchange rate 受管制汇率 j 8~Gv=(h