[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: yd`xm
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qWHH% L;  
A share Ａ股；甲类股份 +e`f|OQ  
abatement of tax 减税；减扣免税额 F5gL-\6  
ABN AMRO Bank N.V. 荷兰银行 R(kr@hM
 
above-the-line expenditure 线上项目支出；经常预算支出 jB:$+k|~.  
above-the-line receipt 线上项目收入；经常预算收入  ^vYH"2  
ABSA Asia Limited 南非联合亚洲有限公司 )~T)$TS  
absolute change 绝对数值变更 {%9)l,  
absolute expenditure 实际开支 \kvd;T#t6  
absolute guideline figure 绝对准则数字 LgjL+w19  
absolute interest 绝对权益 [95(%&k.Q  
absolute order of discharge 绝对破产解除令 k8F<j)"  
absolute profit margin 绝对利润幅度 y!6B Gz  
absolute value 实值；绝对值 gV):3mWC  
absolutely vested interest 绝对既得权益 Nlx7"_R"Q  
absorbed cost 已吸收成本；已分摊成本 "nU5c4   
absorption 吸收；分摊；合并 $}jp=?,t  
absorption rate 吸收率；摊配率；分摊率 tlV>  
ACB Finance Limited 亚洲商业财务有限公司 tU>wRw=
d  
acceptable form of reciprocity 合理的互惠条件 &vLz {  
acceptable rate 适当利率；适当汇率 Lz2wOB1Zc+  
acceptance agreement 承兑协议 .|JJyjRA+  
acceptance for honour 参加承兑 P\tP0+at  
acceptor 承兑人；接受人；受票人 *$Z}v&-0k  
acceptor for honour 参加承兑人 l{>fma]7  
accident insurance 意外保险 f'0n^mSP  
Accident Insurance Association of Hong Kong 香港意外保险公会 Sf B+;i'D  
accident insurance scheme 意外保险计划 #25Z,UU  
accident year basis 意外年度基准 GRB/ N1=  
accommodation 通融；贷款 C$vKRg\o  
accommodation bill 通融票据；空头票据 #M$[C d I$  
accommodation party 汇票代发人 bvuoGG*  
account balance 帐户余额；帐户结余 C~ t?<  
account book 帐簿 ]{{A/
j\  
account collected in advance 预收款项 =dHM)O XD"  
account current book 往来帐簿 c$rkbbf~V  
account of after-acquired property 事后取得的财产报告 A07g@3n  
account of defaulter 拖欠帐目 9JBPE  
account payable 应付帐款 ;o8C(5xE|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >N@tInE  
account receivable 应收帐款 =<e|<EwSZ  
account receivable report 应收帐款报表 <|cnQj*  
account statement 结单；帐单；会计财务报表 x9Fga_  
account title 帐户名称；会计科目 QM2Y?."#  
accountant's report 会计师报告 PEac0rSW  
Accountant's Report Rules 会计师报告规则 PUV)w\!&is  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :'91qA%Wr  
Accounting Arrangements 《会计安排》 = I,O+^  
accounting basis 会计基础 svCD&~|K#  
accounting by Official Receiver 破产管理署署长呈交的帐目 6v(}<2~  
Accounting Circular 《会计通告》 ym9Z:2g  
accounting class 会计类别 onRxe\?D(  
accounting date 记帐日期；会计结算日期 jl;_lcO  
accounting for money 款项核算 "~(qp_AI  
Accounting Officer 会计主任 z}.y ? #  
accounting period 会计报告期；会计期 Py$Q]s?\1  
accounting policy 会计政策；会计方针 4sasf94  
accounting practice 会计惯例 k"&loh  
accounting principle 会计准则 (9% ki$=}+  
accounting record 会计记录 HS XS%v/Y  
accounting report 会计报告 M$~3`n*^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N+ZDQa[  
Accounting Society of China 中国会计学会 $h`(toTyF  
accounting statement 会计报表 \ T/i]z  
accounting system 会计制度；会计系统 Xf!@uS6<X  
accounting transaction 会计事项；帐务交易 'bJ!~ML&  
accounting treatment 会计处理 g6{
.C7m  
accounting year 会计年度 MGze IrV  
accretion 增值；添加 ^u& oS1U  
accrual 应计项目；应累算数目 ,A`d!{]5  
accrual basis 应计制；权责发生制 \ZX5dFu0  
accrual basis accounting 应计制会计；权责发生制会计 0]4kR8R3[  
accrue 应累算；应计 qYR $
5  
accrued benefit 应累算利益 }IO<Dq=[  
accrued charges 应计费用 k"D6Vyy`  
accrued cumulative preference share dividend 应累算的累积优先股股息 0<_|K>5dS|  
accrued expenses 应累算费用 hr _ 5D  
accrued interest payable 应付利息；应计未付利息 74Xk^8  
accrued interest receivable 应收利息；应计未收利息 T6m#sVq  
accrued right 累算权益 ^!^6 |[  
accruing profit 应累算的利润 ]E'BFon  
accumulated fiscal reserve 累积财政储备 i!+D ,O  
accumulated profit 累积利润；滚存溢利 TG7Ba[%  
accumulated reserve 累积储备 I$/*Pt];  
accumulation of surplus income 累积收益盈余 hTcy;zLLS  
acquired assets 既得资产 *vt5dxB  
acquisition 收购；购置；取得 aSdh5?  
acquisition cost 购置成本 s7.2EkGl=  
acquisition expenses 购置费用 <k?o fE1o  
acquisition of 100% interest 收购全部股权 c  .-h'1  
acquisition of control 取得控制权 Z?X0:WK  
acquisition of fixed assets 购置固定资产 `q|&;wP.  
acquisition of shell “买壳” OzY55  
acquisition price 收购价 B ?Ac  
act of God 天灾 #[0:5$-[  
acting partner 执事合伙人 ddvSi6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ot}fGiio  
active partner 积极参与的合伙人 &7z79#1NS  
active trading 交投活跃 IN=pki|.  
actual circulation 实际流通 M2HO!btf  
actual cost 实际成本 wI.i\S  
actual expenditure 实际开支；实际支出 .{sKE
VK  
actual income 实际入息；实际收入；实际收益 ,dT.q  
actual market 现货市场 AQn>K{M  
actual price 现货价；实际价格 7jvy]5y8&~  
actual profit 实际利润 N<lejZ}!q  
actual quotation 实盘；实际价位；实际报价 rt">xVl  
actual year basis 按实际年度计算 PN9^ sLx=  
actuals 实货 t`NZ_w /  
actuarial investigation 精算调查 _svEPH U  
actuarial principle 精算原则 (Mi]vK.4  
actuarial report 精算师报告 S<}2y9F  
Actuarial Society of Hong Kong 香港精算学会 zRTR  
actuarial valuation 精算师估值 Oop5 bg  
actuary 精算师 qu]ch&"?U  
ad referendum agreement 暂定协议；有待覆核的协定 lyGQ6zlSn  
ad valorem duty 从价税；按值征税
272j$T  
ad valorem duty system 从价税制 P^m+SAAB  
ad valorem fee 从价费 ' >(])Oq,  
ad valorem tariff 从价关税 Z$qFjWp  
additional allowance 额外免税额 HScj  
additional amount for unexpired risk 未过期风险的额外款额 i9Fg  
additional assessable profit 补加应评税利润 tHNvb\MR$  
additional assessment 补加评税 [A$5~/Q{U1  
additional commitment 额外承担 kN3T/96  
additional commitment vote 额外承担拨款 hsV+?#I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6k6M&a  
additional dependent parent allowance 供养父母额外免税额 s( @w1tS.  
additional provision 额外拨款 d:/8P985  
additional stamp duty 附加印花税 ?^Sk17G  
additional tax 补加税罚款；补加税款 &<I*;z6%t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (<sZ8n=AD  
adjudged bankrupt 被裁定破产 fR_ jYP1  
adjudicated bankrupt 裁定破产人 ]zp5 6U|xa  
adjudication fee 裁定费；评定印花税额手续费；评估契据费  .K?',x  
adjudication of bankruptcy 裁定破产；宣告破产 >55c{|"@L  
adjudication of insolvency 裁定无力偿还债务 '[#a-8-JY_  
adjusted actual 经调整的实数；调整后的实数 &
`>[4D*  
adjusted current assets 经调整的流动资产；调整后的流动资产 #Mo`l/Cwp  
adjusted figure 经调整的数字；调整后的数额 qz7:jq3N-{  
adjusted liabilities 经调整的负债；调整后的负债 _\E{T5  
adjusted loss 经调整的亏损；调整后的亏损 z0J$9hEg89  
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 \PS{/XK  
adjusted profit 经调整的利润；调整后的利润 Xx{ho4qq  
adjusted surplus 经调整的盈余额；调整后的盈余额 w:Ui_-4*>  
adjusted value 经调整的价值；调整后的价值 eUQ.,mP  
adjustment 调整；修订；理算〔保险〕 `@GqD
  
adjustment centre 调剂中心 (]wi^dE  
adjustment lag 调整过程的时间差距；调整时差 4)D#kP  
adjustment mechanism 调整机制 `(A6uakd  
adjustment of loss 亏损调整 |\Nj  
adjustment process 调整过程；调整程序 a%*l]S0z"  
adjustment range 调整幅度 }Ictnb  
administered exchange rate 受管制汇率   Q(SVJ