[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: uv27Vos  
|zYOCDFf  
A share Ａ股；甲类股份 Ve3z5d:^  
abatement of tax 减税；减扣免税额 ~0a5  
ABN AMRO Bank N.V. 荷兰银行 <4"-t Ya  
above-the-line expenditure 线上项目支出；经常预算支出  :^.wjUI  
above-the-line receipt 线上项目收入；经常预算收入 15\m.Ix  
ABSA Asia Limited 南非联合亚洲有限公司 #_@cI(P  
absolute change 绝对数值变更 zKO7`.*  
absolute expenditure 实际开支 e  "A"  
absolute guideline figure 绝对准则数字 7{L4a\JzT  
absolute interest 绝对权益 ~,b^f{7`!  
absolute order of discharge 绝对破产解除令 .p&@;fZ  
absolute profit margin 绝对利润幅度 DAB9-[y+  
absolute value 实值；绝对值 0jf6 z-4  
absolutely vested interest 绝对既得权益 .B# .    
absorbed cost 已吸收成本；已分摊成本 //U1mDFT  
absorption 吸收；分摊；合并 Nr4:Gih  
absorption rate 吸收率；摊配率；分摊率 "6$V1B0KW  
ACB Finance Limited 亚洲商业财务有限公司 Yf w>x[#e  
acceptable form of reciprocity 合理的互惠条件 4VWk/HK-!  
acceptable rate 适当利率；适当汇率 '4[=*!hs!  
acceptance agreement 承兑协议 [y[d7V9_o  
acceptance for honour 参加承兑 <+i(CGw  
acceptor 承兑人；接受人；受票人 EiL#Dwx  
acceptor for honour 参加承兑人 6Dlm.~G  
accident insurance 意外保险 <Kd(fFe  
Accident Insurance Association of Hong Kong 香港意外保险公会 $*fJKR_N  
accident insurance scheme 意外保险计划 8Xotly  
accident year basis 意外年度基准 CubQ6@,  
accommodation 通融；贷款 Nr~$i%[  
accommodation bill 通融票据；空头票据 nqcq3o*B  
accommodation party 汇票代发人 fFjpQ~0  
account balance 帐户余额；帐户结余 G*fo9eu5$  
account book 帐簿 H5= kDkb  
account collected in advance 预收款项 }02`ve*   
account current book 往来帐簿 lLx!_h  
account of after-acquired property 事后取得的财产报告 z8Q!~NN-K  
account of defaulter 拖欠帐目 Fb5U@X/vE  
account payable 应付帐款 g* q#VmE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U(#<D7}  
account receivable 应收帐款 J7 +G"_)'  
account receivable report 应收帐款报表 &S,D;uhF  
account statement 结单；帐单；会计财务报表 0bg
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account title 帐户名称；会计科目 b(H{i}{]  
accountant's report 会计师报告 zX>W 8P  
Accountant's Report Rules 会计师报告规则 { mi}3/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1 em,/>"  
Accounting Arrangements 《会计安排》 ]gk1q{Ql<  
accounting basis 会计基础 `8:)? 0Ez  
accounting by Official Receiver 破产管理署署长呈交的帐目 :Ha/^cC/3  
Accounting Circular 《会计通告》 ,N.8  
accounting class 会计类别 =)[m[@,c  
accounting date 记帐日期；会计结算日期 (vs<Fo|]  
accounting for money 款项核算 {3~VLdy  
Accounting Officer 会计主任 T*z]<0E]  
accounting period 会计报告期；会计期 nw+~:c
 
accounting policy 会计政策；会计方针 e w^(3&  
accounting practice 会计惯例 8Bf>  
accounting principle 会计准则 c/; ;zc  
accounting record 会计记录 `fu_){  
accounting report 会计报告 Gm=qn]c  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -aoYoJ '  
Accounting Society of China 中国会计学会 bx0.(Nv/X  
accounting statement 会计报表 M";qo6
  
accounting system 会计制度；会计系统 "TV'}HH  
accounting transaction 会计事项；帐务交易 Q]:O#;"<  
accounting treatment 会计处理 CdolZW-!"  
accounting year 会计年度 |Wh3a#  
accretion 增值；添加 51#*8u+L  
accrual 应计项目；应累算数目 ~ZHjP_5Q  
accrual basis 应计制；权责发生制 sVLvnX,  
accrual basis accounting 应计制会计；权责发生制会计 LK^|JEu  
accrue 应累算；应计 t un}rdb  
accrued benefit 应累算利益 /k#-OXP~  
accrued charges 应计费用 zC?'Qiuh*  
accrued cumulative preference share dividend 应累算的累积优先股股息 z5+Pi:1w  
accrued expenses 应累算费用 ]K=#>rZrB  
accrued interest payable 应付利息；应计未付利息 '%N?r,x C  
accrued interest receivable 应收利息；应计未收利息 CWj_K2=d  
accrued right 累算权益 $*Ucfw1T  
accruing profit 应累算的利润 8:ubtB  
accumulated fiscal reserve 累积财政储备 &OMlW_FHR  
accumulated profit 累积利润；滚存溢利 Ma YU%h0  
accumulated reserve 累积储备 *$tXm4 O[  
accumulation of surplus income 累积收益盈余 o<`vh*U@,4  
acquired assets 既得资产 8Sbz)X  
acquisition 收购；购置；取得 kB7v c>@1  
acquisition cost 购置成本 D31X {dJ  
acquisition expenses 购置费用 -9Q(3$}  
acquisition of 100% interest 收购全部股权 A~zn;  
acquisition of control 取得控制权 o`U}uqrO  
acquisition of fixed assets 购置固定资产 wwUI ;g  
acquisition of shell “买壳” L
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acquisition price 收购价 wq)*bIv  
act of God 天灾 i_Kwxn$  
acting partner 执事合伙人 vgfC{]v<W]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ewDYu=`*  
active partner 积极参与的合伙人 Wn%P.`o#  
active trading 交投活跃 :6n#y-9^1  
actual circulation 实际流通 3]
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actual cost 实际成本 +C( -f  
actual expenditure 实际开支；实际支出 YEL0h0gn  
actual income 实际入息；实际收入；实际收益 e~r/!B5X  
actual market 现货市场 3Cf9'C  
actual price 现货价；实际价格 sS D8Sx/  
actual profit 实际利润 l45/$G7  
actual quotation 实盘；实际价位；实际报价 (lk9](;L  
actual year basis 按实际年度计算 j-<]OOD  
actuals 实货 ( }-*irSsj  
actuarial investigation 精算调查 &Mh.PzO=b  
actuarial principle 精算原则 &D,Iwq  
actuarial report 精算师报告 "J VIkC  
Actuarial Society of Hong Kong 香港精算学会 !3Q0Ahf  
actuarial valuation 精算师估值 mH o#"tc  
actuary 精算师 inh0p ^  
ad referendum agreement 暂定协议；有待覆核的协定 }:Z
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ad valorem duty 从价税；按值征税 Y(Q 0m|3P  
ad valorem duty system 从价税制 L2}\Ah"[  
ad valorem fee 从价费 q<3 nAE$?=  
ad valorem tariff 从价关税 %iyc1]w{  
additional allowance 额外免税额 i8iT}^  
additional amount for unexpired risk 未过期风险的额外款额 {)YbksrJ{  
additional assessable profit 补加应评税利润 ^T=9j.e'ja  
additional assessment 补加评税 f|[7LIdh-  
additional commitment 额外承担 j=WxtMS  
additional commitment vote 额外承担拨款 qmS9*me {  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _v!7 |&
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additional dependent parent allowance 供养父母额外免税额 u3T-U_:jSV  
additional provision 额外拨款 aZ#FKp^8H  
additional stamp duty 附加印花税 ^q7V%{54  
additional tax 补加税罚款；补加税款 ``MO5${  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2Q^q$@L  
adjudged bankrupt 被裁定破产 W .a>K$  
adjudicated bankrupt 裁定破产人 UXm_-/&b9  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v{u3[c   
adjudication of bankruptcy 裁定破产；宣告破产 XlppA3JON|  
adjudication of insolvency 裁定无力偿还债务 19 5_1?'<  
adjusted actual 经调整的实数；调整后的实数 -&+:7t  
adjusted current assets 经调整的流动资产；调整后的流动资产 >xWS>  
adjusted figure 经调整的数字；调整后的数额 1p&.\^  
adjusted liabilities 经调整的负债；调整后的负债 uGU2  
adjusted loss 经调整的亏损；调整后的亏损 sh/,"b2!P  
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 w $]G$e  
adjusted profit 经调整的利润；调整后的利润 =RoE=)1&-  
adjusted surplus 经调整的盈余额；调整后的盈余额 7e_4sxg'(3  
adjusted value 经调整的价值；调整后的价值 26V6Y2X  
adjustment 调整；修订；理算〔保险〕 l*CulVX  
adjustment centre 调剂中心 |J$A%27  
adjustment lag 调整过程的时间差距；调整时差 rH}|~  
adjustment mechanism 调整机制 ;-db/$O  
adjustment of loss 亏损调整 _u]Z+H"  
adjustment process 调整过程；调整程序 NdK`-RT  
adjustment range 调整幅度 7@ym:6Y+]  
administered exchange rate 受管制汇率 N,`@
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