[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: |Yk23\!  
3z5,4ps  
A share Ａ股；甲类股份 VW'e&v1.  
abatement of tax 减税；减扣免税额 YjsaTdZ!&  
ABN AMRO Bank N.V. 荷兰银行 `T~M:\^D  
above-the-line expenditure 线上项目支出；经常预算支出 q
kR.{?x  
above-the-line receipt 线上项目收入；经常预算收入 Tl25t^Y  
ABSA Asia Limited 南非联合亚洲有限公司 5g/WQo\  
absolute change 绝对数值变更 -`Z5#8P  
absolute expenditure 实际开支 op"Cc  
absolute guideline figure 绝对准则数字 S'?XI@t[  
absolute interest 绝对权益 Fmsg*s7w  
absolute order of discharge 绝对破产解除令 F1/f:<}  
absolute profit margin 绝对利润幅度 O?{pln  
absolute value 实值；绝对值 d;'@4NX5+  
absolutely vested interest 绝对既得权益 blS*HKw  
absorbed cost 已吸收成本；已分摊成本 !H.&"~w@  
absorption 吸收；分摊；合并 <27e7H*6  
absorption rate 吸收率；摊配率；分摊率 (]iw#m{  
ACB Finance Limited 亚洲商业财务有限公司 2{&|%1Jg  
acceptable form of reciprocity 合理的互惠条件 Q<78<#I  
acceptable rate 适当利率；适当汇率 H:0-.a^ZS  
acceptance agreement 承兑协议 7OW;omT`  
acceptance for honour 参加承兑 g3Ff<P P  
acceptor 承兑人；接受人；受票人 o^>*aQ!7<D  
acceptor for honour 参加承兑人 N\xqy-L9  
accident insurance 意外保险 Gz6FwU8L  
Accident Insurance Association of Hong Kong 香港意外保险公会 C\}m_`MR  
accident insurance scheme 意外保险计划 J.El&Dev  
accident year basis 意外年度基准 K=!J=R;  
accommodation 通融；贷款 SYl:X  
accommodation bill 通融票据；空头票据 W_kJb  
accommodation party 汇票代发人 BT`6v+,h7k  
account balance 帐户余额；帐户结余 U); ,Opr  
account book 帐簿 9l(e:_`_  
account collected in advance 预收款项 LkNfcBa_  
account current book 往来帐簿 ImvkB~8N  
account of after-acquired property 事后取得的财产报告 \yM[?/<  
account of defaulter 拖欠帐目 3
:f5xF  
account payable 应付帐款 f2yc]I<lr~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;qzCoe  
account receivable 应收帐款 ]C]tLJ!M  
account receivable report 应收帐款报表 {_Ke'" k  
account statement 结单；帐单；会计财务报表 i(YP(8  
account title 帐户名称；会计科目 [q_Yf!(m-  
accountant's report 会计师报告 )Oa"B;\j  
Accountant's Report Rules 会计师报告规则 r^Gl~sX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3>?ip;  
Accounting Arrangements 《会计安排》 8zZR%fZ  
accounting basis 会计基础 GO`XKE  
accounting by Official Receiver 破产管理署署长呈交的帐目 xb1)ZJH  
Accounting Circular 《会计通告》 VEz&TPu  
accounting class 会计类别 *Z{W,8h*s  
accounting date 记帐日期；会计结算日期 ! 4i  
accounting for money 款项核算 dJCu`34Y'|  
Accounting Officer 会计主任 t}TtWI  
accounting period 会计报告期；会计期 W.H_G.C%  
accounting policy 会计政策；会计方针 $\0j:<o  
accounting practice 会计惯例 ?#]c{Tlpz  
accounting principle 会计准则 fzSZ>I0R  
accounting record 会计记录 ] niWRl
 
accounting report 会计报告 7E|0'PPR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x)V.^-  
Accounting Society of China 中国会计学会 A$|> Jt  
accounting statement 会计报表 V1j&>-]]9*  
accounting system 会计制度；会计系统 |nocz]yU$  
accounting transaction 会计事项；帐务交易 3,iL#_+t  
accounting treatment 会计处理 ~r@'kUXKK  
accounting year 会计年度 !y*V;J  
accretion 增值；添加 2]Y (<PC  
accrual 应计项目；应累算数目 ]=h Ts%]w  
accrual basis 应计制；权责发生制 f'r/Q2{n  
accrual basis accounting 应计制会计；权责发生制会计 >,1'[)_  
accrue 应累算；应计 )w/f 'fq  
accrued benefit 应累算利益 d6(qc< /!r  
accrued charges 应计费用 =Jem.Ph  
accrued cumulative preference share dividend 应累算的累积优先股股息 ZZlR:D  
accrued expenses 应累算费用 mflI>J=g  
accrued interest payable 应付利息；应计未付利息 y)/d-  
accrued interest receivable 应收利息；应计未收利息 hWDgMmo7  
accrued right 累算权益 MRmz/ZmRM  
accruing profit 应累算的利润 J"[OH,/_  
accumulated fiscal reserve 累积财政储备 ?u8+F  
accumulated profit 累积利润；滚存溢利 :G}tvFcOAF  
accumulated reserve 累积储备 t,MK#Ko  
accumulation of surplus income 累积收益盈余 a>s v  
acquired assets 既得资产 }rG
DM  
acquisition 收购；购置；取得 F3wRHq  
acquisition cost 购置成本 Up/1c:<J  
acquisition expenses 购置费用 <5L!.Ci  
acquisition of 100% interest 收购全部股权 vqL{~tR  
acquisition of control 取得控制权 21cIWvy  
acquisition of fixed assets 购置固定资产 tkJ/h<  
acquisition of shell “买壳” #|$7. e  
acquisition price 收购价 0<i~XN0g  
act of God 天灾 s"a*S\a;b  
acting partner 执事合伙人 G+5G,|}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ke,-8e#Q  
active partner 积极参与的合伙人 "~FXmKcX  
active trading 交投活跃 /$q;-/DnTZ  
actual circulation 实际流通 crvWAsm  
actual cost 实际成本 s/ A]&!`  
actual expenditure 实际开支；实际支出 Fs&m'g  
actual income 实际入息；实际收入；实际收益 }Efp{E  
actual market 现货市场 `knw1,qL"  
actual price 现货价；实际价格 2$3BluK  
actual profit 实际利润 Y}|78|q*  
actual quotation 实盘；实际价位；实际报价 S - 7JDE>  
actual year basis 按实际年度计算 <{cPa\  
actuals 实货 J qU%$[w  
actuarial investigation 精算调查 -Fl3m  
actuarial principle 精算原则 8q0f#/`v  
actuarial report 精算师报告 /M' b137  
Actuarial Society of Hong Kong 香港精算学会 [N$@nA-d  
actuarial valuation 精算师估值 6tnA
E':  
actuary 精算师 ;$0za]x  
ad referendum agreement 暂定协议；有待覆核的协定 h]' fX  
ad valorem duty 从价税；按值征税 ] c'owj  
ad valorem duty system 从价税制
WUqAPN  
ad valorem fee 从价费 huN(Q{fj  
ad valorem tariff 从价关税 ;=e A2  
additional allowance 额外免税额 +{#BQbx6  
additional amount for unexpired risk 未过期风险的额外款额 }hBv?B2/1  
additional assessable profit 补加应评税利润 zV2c`he%z  
additional assessment 补加评税 B8IfE`  
additional commitment 额外承担 K1eoZ8=!  
additional commitment vote 额外承担拨款 wvq<5gy}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i.fDH57  
additional dependent parent allowance 供养父母额外免税额 bH,Jddc  
additional provision 额外拨款 tB1Qr**  
additional stamp duty 附加印花税 cBm3|@7  
additional tax 补加税罚款；补加税款 t zV"|s= o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .b]oB_  
adjudged bankrupt 被裁定破产 525xm"Bs  
adjudicated bankrupt 裁定破产人 :ss9-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #}jf TM  
adjudication of bankruptcy 裁定破产；宣告破产 \SMH",u  
adjudication of insolvency 裁定无力偿还债务 a%-Yl%#  
adjusted actual 经调整的实数；调整后的实数 xt`znNN  
adjusted current assets 经调整的流动资产；调整后的流动资产 %/>_o{"hw  
adjusted figure 经调整的数字；调整后的数额 x3WY26e  
adjusted liabilities 经调整的负债；调整后的负债 cb UVeh7Q  
adjusted loss 经调整的亏损；调整后的亏损 MD1,KH+O  
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 | _S9U|  
adjusted profit 经调整的利润；调整后的利润  {O"dj;RU  
adjusted surplus 经调整的盈余额；调整后的盈余额 +SP5+"y@  
adjusted value 经调整的价值；调整后的价值 r+Z+x{  
adjustment 调整；修订；理算〔保险〕 /\\C&Px  
adjustment centre 调剂中心 X5<L  
adjustment lag 调整过程的时间差距；调整时差 ||_F /AD  
adjustment mechanism 调整机制 j#~4JGZt  
adjustment of loss 亏损调整 wr#+q1v  
adjustment process 调整过程；调整程序 Z1OcGRN!  
adjustment range 调整幅度 5aWKyXBIx  
administered exchange rate 受管制汇率 &GbCJ