[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: d[w'j/{  
ly}6zOC\  
A share Ａ股；甲类股份 .Hl]xI$;+  
abatement of tax 减税；减扣免税额  1SP)`Q  
ABN AMRO Bank N.V. 荷兰银行 qWGnIPk  
above-the-line expenditure 线上项目支出；经常预算支出
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above-the-line receipt 线上项目收入；经常预算收入 $s4rG=q  
ABSA Asia Limited 南非联合亚洲有限公司  ^vYH"2  
absolute change 绝对数值变更 {tV)+T  
absolute expenditure 实际开支 A$WE:<^  
absolute guideline figure 绝对准则数字 m7zen530  
absolute interest 绝对权益 7qA0bUee5  
absolute order of discharge 绝对破产解除令 ^L+*} 4Dr  
absolute profit margin 绝对利润幅度 MmI4J$F  
absolute value 实值；绝对值 =_\5h=`Yx  
absolutely vested interest 绝对既得权益 kT Ab <  
absorbed cost 已吸收成本；已分摊成本 ~_QZiuq&  
absorption 吸收；分摊；合并 75r>~@)*  
absorption rate 吸收率；摊配率；分摊率 ?5Wjy  
ACB Finance Limited 亚洲商业财务有限公司 tlV>  
acceptable form of reciprocity 合理的互惠条件 D*o_IrG_(  
acceptable rate 适当利率；适当汇率 CuR\JKdRo  
acceptance agreement 承兑协议 (#BkL:dg
 
acceptance for honour 参加承兑 sczN0*w&C  
acceptor 承兑人；接受人；受票人 \acJ9N  
acceptor for honour 参加承兑人 *$Z}v&-0k  
accident insurance 意外保险 l{>fma]7  
Accident Insurance Association of Hong Kong 香港意外保险公会 1Zx|
SBF  
accident insurance scheme 意外保险计划 T,@.RF  
accident year basis 意外年度基准 P_B#  
accommodation 通融；贷款 }Xr-xh\v  
accommodation bill 通融票据；空头票据 @vss:'l  
accommodation party 汇票代发人 &
1p\.Y  
account balance 帐户余额；帐户结余 B&Q\J>l9S  
account book 帐簿
@H= d8$  
account collected in advance 预收款项 ]{{A/
j\  
account current book 往来帐簿 =dHM)O XD"  
account of after-acquired property 事后取得的财产报告 WM .JoQ  
account of defaulter 拖欠帐目 X]U,`oE)9  
account payable 应付帐款 J_C<Erx[O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;o8C(5xE|  
account receivable 应收帐款 ]@Y8! ,  
account receivable report 应收帐款报表 iE=Yh  
account statement 结单；帐单；会计财务报表 /1F%w8Iqh  
account title 帐户名称；会计科目 yQ}$G ,x  
accountant's report 会计师报告 1"?KQU  
Accountant's Report Rules 会计师报告规则 <{bQl L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 swYlp  
Accounting Arrangements 《会计安排》 n.ZLR=P4  
accounting basis 会计基础 t 9&xk?%{  
accounting by Official Receiver 破产管理署署长呈交的帐目 <gF=$u|}3[  
Accounting Circular 《会计通告》 V%8?f,  
accounting class 会计类别 mcy\nAf5%  
accounting date 记帐日期；会计结算日期 B]L5K~d  
accounting for money 款项核算 XAW$"^p  
Accounting Officer 会计主任 X^ckTIdR  
accounting period 会计报告期；会计期 _Db=I3.HJ  
accounting policy 会计政策；会计方针
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accounting practice 会计惯例 mEfI2P)#|  
accounting principle 会计准则 ns[v.YDL  
accounting record 会计记录 Umjt~K^Z  
accounting report 会计报告 Ehi)n)HhG"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $,v '>  
Accounting Society of China 中国会计学会 _ui03veA1  
accounting statement 会计报表 Oi AZA<  
accounting system 会计制度；会计系统 n0F.Um  
accounting transaction 会计事项；帐务交易 91qk0z`N  
accounting treatment 会计处理 '9c`[^  
accounting year 会计年度 ^E\{&kaUp  
accretion 增值；添加 u~[HC)4(0  
accrual 应计项目；应累算数目 [bk2RaX:i  
accrual basis 应计制；权责发生制 v#0F1a?]D  
accrual basis accounting 应计制会计；权责发生制会计 fftFNHP  
accrue 应累算；应计 S-} MS"  
accrued benefit 应累算利益 3I&=1o  
accrued charges 应计费用 6E/>]3~!  
accrued cumulative preference share dividend 应累算的累积优先股股息 d9>*a$x;/  
accrued expenses 应累算费用 Zu`; S#Y  
accrued interest payable 应付利息；应计未付利息 W^npzgDCo  
accrued interest receivable 应收利息；应计未收利息 6zh<PETa03  
accrued right 累算权益 Wt4ROj  
accruing profit 应累算的利润 &[:MTK?x!  
accumulated fiscal reserve 累积财政储备 BZq_om6  
accumulated profit 累积利润；滚存溢利 d~F`q7F'?]  
accumulated reserve 累积储备 K]ob>wPf  
accumulation of surplus income 累积收益盈余 ^]l^q
'?>:  
acquired assets 既得资产 b&[9m\AX`  
acquisition 收购；购置；取得 E9z^#@s  
acquisition cost 购置成本 .Uq?SmK  
acquisition expenses 购置费用 5v <>%=  
acquisition of 100% interest 收购全部股权 J!5BH2bg  
acquisition of control 取得控制权 x2x)y08  
acquisition of fixed assets 购置固定资产 DP\s-JpI[  
acquisition of shell “买壳” B ?Ac  
acquisition price 收购价 x{{QS$6v  
act of God 天灾 ]T|9>o!  
acting partner 执事合伙人 )OQhtxK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 maAZI-H{  
active partner 积极参与的合伙人 BCsz
8U!  
active trading 交投活跃 e~R; 2bk  
actual circulation 实际流通 3D_Ky Z~M+  
actual cost 实际成本 J$6h%Eyo  
actual expenditure 实际开支；实际支出 ^2f'I iE  
actual income 实际入息；实际收入；实际收益 hoY.2 B_  
actual market 现货市场 +v4P9V|s  
actual price 现货价；实际价格 dv=y,q@W  
actual profit 实际利润 9ZvBsG)  
actual quotation 实盘；实际价位；实际报价 xw_VK1  
actual year basis 按实际年度计算 r>73IpJI  
actuals 实货 "hwg";Z$n  
actuarial investigation 精算调查 :VwU2  
actuarial principle 精算原则 2WQKj9iyN  
actuarial report 精算师报告 5v"r>q[ X  
Actuarial Society of Hong Kong 香港精算学会 J-*&&  
actuarial valuation 精算师估值
 aEUC  
actuary 精算师 VD}8ei  
ad referendum agreement 暂定协议；有待覆核的协定 )"k>}&'  
ad valorem duty 从价税；按值征税 I)#=#eI*:  
ad valorem duty system 从价税制 ",/3P
T  
ad valorem fee 从价费 HT]W2^k  
ad valorem tariff 从价关税 P^m+SAAB  
additional allowance 额外免税额 )E;+C2G  
additional amount for unexpired risk 未过期风险的额外款额 ~RcI+jR)  
additional assessable profit 补加应评税利润 KHwzQ<Z3  
additional assessment 补加评税 U'^AJ2L8  
additional commitment 额外承担 GMmz`O XN  
additional commitment vote 额外承担拨款 9~+A<X]Hd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *hVbjI$  
additional dependent parent allowance 供养父母额外免税额 pR_cI]{=SA  
additional provision 额外拨款 )|;*[S4  
additional stamp duty 附加印花税 \zj _6Os  
additional tax 补加税罚款；补加税款 5G.Fi21 b  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F) w. q  
adjudged bankrupt 被裁定破产 
.G}E  
adjudicated bankrupt 裁定破产人 rZRcy9$y>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A ?"(5da.  
adjudication of bankruptcy 裁定破产；宣告破产 UeWEncN(  
adjudication of insolvency 裁定无力偿还债务 >55c{|"@L  
adjusted actual 经调整的实数；调整后的实数 o `?0D)/O  
adjusted current assets 经调整的流动资产；调整后的流动资产 .G[y^w)w}  
adjusted figure 经调整的数字；调整后的数额 Pn@k)g  
adjusted liabilities 经调整的负债；调整后的负债 oI=7X*B9  
adjusted loss 经调整的亏损；调整后的亏损 '\%c "?  
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 w0Q
N5?  
adjusted profit 经调整的利润；调整后的利润 d,=Kv  
adjusted surplus 经调整的盈余额；调整后的盈余额 F#=XJYG1  
adjusted value 经调整的价值；调整后的价值 x_9<&Aj6  
adjustment 调整；修订；理算〔保险〕 P.*J'q 28  
adjustment centre 调剂中心 <>aBmJs4  
adjustment lag 调整过程的时间差距；调整时差 =! v.VF\;  
adjustment mechanism 调整机制 WqN=D5  
adjustment of loss 亏损调整 PfX{n5yBW8  
adjustment process 调整过程；调整程序 3/IQ]8g"  
adjustment range 调整幅度 &tY3nr  
administered exchange rate 受管制汇率 wu?ahNb.`Y