[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: bzYj`t?  
yOHVL~F  
A share Ａ股；甲类股份 1.
29%O8V_  
abatement of tax 减税；减扣免税额 ;7,>2VTm  
ABN AMRO Bank N.V. 荷兰银行 >@?!-Fy5  
above-the-line expenditure 线上项目支出；经常预算支出 Fo\* Cr9D  
above-the-line receipt 线上项目收入；经常预算收入 <k59Ni9  
ABSA Asia Limited 南非联合亚洲有限公司 gEr@L  
absolute change 绝对数值变更 X0a)6HZ{  
absolute expenditure 实际开支 h=:Ls]ZU  
absolute guideline figure 绝对准则数字 JmlMfMpXMs  
absolute interest 绝对权益 ')eg6IC0&T  
absolute order of discharge 绝对破产解除令 Z SWKVTi  
absolute profit margin 绝对利润幅度 a}(xZ\n^D;  
absolute value 实值；绝对值 Cn6<I{`\  
absolutely vested interest 绝对既得权益 cg`bbZ  
absorbed cost 已吸收成本；已分摊成本 D@.+B`bA  
absorption 吸收；分摊；合并 u*n%cXY;J/  
absorption rate 吸收率；摊配率；分摊率 >#pZ`oPEAv  
ACB Finance Limited 亚洲商业财务有限公司 Klr+\R@(n  
acceptable form of reciprocity 合理的互惠条件 /:S&1'=  
acceptable rate 适当利率；适当汇率 3Lg)237&j  
acceptance agreement 承兑协议 z[vHMJ
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acceptance for honour 参加承兑 7LotN6H  
acceptor 承兑人；接受人；受票人 C?OqS+  
acceptor for honour 参加承兑人 M%{ ,?
a0V  
accident insurance 意外保险 ^&[Z@*
A8#  
Accident Insurance Association of Hong Kong 香港意外保险公会 .|?UqZ(,  
accident insurance scheme 意外保险计划 g/3t@7*<  
accident year basis 意外年度基准 <PMQ$s>KK  
accommodation 通融；贷款 J_-K"T|f  
accommodation bill 通融票据；空头票据 Ec3TY<mVr  
accommodation party 汇票代发人 qS|ns'[  
account balance 帐户余额；帐户结余 ]7|Z
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account book 帐簿 {wK|C<K  
account collected in advance 预收款项 Kg8n3pLAX  
account current book 往来帐簿 LZ'Y3 *  
account of after-acquired property 事后取得的财产报告 p)&Yr  
account of defaulter 拖欠帐目 ~7;AV(\%e  
account payable 应付帐款 4CH/~b1(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "A9qC*6[  
account receivable 应收帐款 S:= _o  
account receivable report 应收帐款报表 Z@1vJH6IbA  
account statement 结单；帐单；会计财务报表 G*N}X3H:o  
account title 帐户名称；会计科目 Ea<kc[Q  
accountant's report 会计师报告 nyl[d|pVa  
Accountant's Report Rules 会计师报告规则 ,#V}qSKUS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yiO/0nMp  
Accounting Arrangements 《会计安排》 ?GT,Y5  
accounting basis 会计基础 GS)4,.  
accounting by Official Receiver 破产管理署署长呈交的帐目 r)]8zK4;=  
Accounting Circular 《会计通告》 cqd}.D  
accounting class 会计类别 "h \ (a<  
accounting date 记帐日期；会计结算日期 H*KZZTKd  
accounting for money 款项核算 ]@P!Q&V #  
Accounting Officer 会计主任 k=&UV!J  
accounting period 会计报告期；会计期 Rlwewxmr  
accounting policy 会计政策；会计方针 HSG7jC'_  
accounting practice 会计惯例 bnzIDsw!Q  
accounting principle 会计准则 Bw Cwy  
accounting record 会计记录 ,^n5UA`PK  
accounting report 会计报告 -]~KQvIH!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4 Q<c I2|  
Accounting Society of China 中国会计学会 {kOTQG?y  
accounting statement 会计报表 E{8-VmY  
accounting system 会计制度；会计系统 Ljs4^vy<J  
accounting transaction 会计事项；帐务交易 #E ;a;$p  
accounting treatment 会计处理 @3v[L<S{  
accounting year 会计年度 hanS8  
accretion 增值；添加 Fi8#r)G.  
accrual 应计项目；应累算数目 GNX`~%3KYc  
accrual basis 应计制；权责发生制  k:i}xKu  
accrual basis accounting 应计制会计；权责发生制会计 9D`p2c O  
accrue 应累算；应计 q]\GBRp  
accrued benefit 应累算利益 L (@".{T  
accrued charges 应计费用 h8 !(WO!  
accrued cumulative preference share dividend 应累算的累积优先股股息 
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accrued expenses 应累算费用 hi0-S w  
accrued interest payable 应付利息；应计未付利息 [~5<['G  
accrued interest receivable 应收利息；应计未收利息 N= G!r  
accrued right 累算权益 tO~o-R  
accruing profit 应累算的利润
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accumulated fiscal reserve 累积财政储备 XGcl9FaO}  
accumulated profit 累积利润；滚存溢利 o?`^ UG-  
accumulated reserve 累积储备 N_o|2  
accumulation of surplus income 累积收益盈余 N /Fa^[  
acquired assets 既得资产 q]rqFP0C  
acquisition 收购；购置；取得 79d<,q;uR  
acquisition cost 购置成本 m#|h22^H  
acquisition expenses 购置费用 @!KG;d:l  
acquisition of 100% interest 收购全部股权 3R?6{.  
acquisition of control 取得控制权
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acquisition of fixed assets 购置固定资产 hOM#j  
acquisition of shell “买壳” #!7 b3>}  
acquisition price 收购价 YgR}y+q^6  
act of God 天灾 e\95X{_'  
acting partner 执事合伙人 i~ITRi@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (X/dP ~  
active partner 积极参与的合伙人 X*< !_3  
active trading 交投活跃 Lgrpy  
actual circulation 实际流通 C+vk9:"  
actual cost 实际成本 YDjjhe+  
actual expenditure 实际开支；实际支出 LA4,o@V`  
actual income 实际入息；实际收入；实际收益 uZXG"  
actual market 现货市场 U}c05GiQw  
actual price 现货价；实际价格 `7 3I}%?  
actual profit 实际利润 tk66Ggi[K  
actual quotation 实盘；实际价位；实际报价 cNG`-+U'  
actual year basis 按实际年度计算 1qE*M7_:E>  
actuals 实货 Xu%8Q?]  
actuarial investigation 精算调查 s0/y> ok  
actuarial principle 精算原则 a~wlD.P  
actuarial report 精算师报告 % ou
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Actuarial Society of Hong Kong 香港精算学会 4YyVh.x  
actuarial valuation 精算师估值 I'c rH/z9  
actuary 精算师 8], tGMu  
ad referendum agreement 暂定协议；有待覆核的协定 UI_u:a9Q/  
ad valorem duty 从价税；按值征税 NxrfRhaU3  
ad valorem duty system 从价税制 [;
$9s=:[  
ad valorem fee 从价费 -:|t^RM;FT  
ad valorem tariff 从价关税 I.{%e;Reg  
additional allowance 额外免税额 0}wm
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additional amount for unexpired risk 未过期风险的额外款额 v@Bk)Z  
additional assessable profit 补加应评税利润 'M=V{.8U  
additional assessment 补加评税 AkA2/7<[  
additional commitment 额外承担 ij&T\):d  
additional commitment vote 额外承担拨款 G~{#%i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;G4g;YHy|  
additional dependent parent allowance 供养父母额外免税额 NU(YllPB  
additional provision 额外拨款 5K {{o''  
additional stamp duty 附加印花税 m:]60koz]o  
additional tax 补加税罚款；补加税款 Q+z y\T  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
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adjudged bankrupt 被裁定破产 C7_nA:Rc  
adjudicated bankrupt 裁定破产人 gh<2i\})'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ak+MREG  
adjudication of bankruptcy 裁定破产；宣告破产 "#
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adjudication of insolvency 裁定无力偿还债务 QR
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adjusted actual 经调整的实数；调整后的实数 A ^X1  
adjusted current assets 经调整的流动资产；调整后的流动资产 >{.|Ng4K  
adjusted figure 经调整的数字；调整后的数额 nD}CQ_C  
adjusted liabilities 经调整的负债；调整后的负债 [KNA5(Y0  
adjusted loss 经调整的亏损；调整后的亏损 kA{eT  
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 { v#wU  
adjusted profit 经调整的利润；调整后的利润 n|) JhXQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 QP<vjj%  
adjusted value 经调整的价值；调整后的价值 P*3PDa@  
adjustment 调整；修订；理算〔保险〕 25/M2u?  
adjustment centre 调剂中心 8=WX`*-uH  
adjustment lag 调整过程的时间差距；调整时差 .M>g`UW  
adjustment mechanism 调整机制 !H4C5wDu  
adjustment of loss 亏损调整 =m/BH^|&W  
adjustment process 调整过程；调整程序 e<duDW$X  
adjustment range 调整幅度 @0fiui_  
administered exchange rate 受管制汇率 1aS66TS3