[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: b/'RJQSAc  
{;
Y2O.lV  
A share Ａ股；甲类股份 \-)augq([  
abatement of tax 减税；减扣免税额 sVT\e*4m}  
ABN AMRO Bank N.V. 荷兰银行 gA:N>w&<X  
above-the-line expenditure 线上项目支出；经常预算支出 EX,)MU  
above-the-line receipt 线上项目收入；经常预算收入 w]V dIS  
ABSA Asia Limited 南非联合亚洲有限公司 MIWI0bnf  
absolute change 绝对数值变更 z8n]6FDiE  
absolute expenditure 实际开支 Fu#mMn0c  
absolute guideline figure 绝对准则数字  Q ,)}t  
absolute interest 绝对权益 5y|/}D>  
absolute order of discharge 绝对破产解除令 Y,C3E>}Dq  
absolute profit margin 绝对利润幅度 t0gLz J  
absolute value 实值；绝对值 +;wu_CQu  
absolutely vested interest 绝对既得权益 @K.[;-;g  
absorbed cost 已吸收成本；已分摊成本 CZ_ (IT7  
absorption 吸收；分摊；合并 F;_L/8Ov1  
absorption rate 吸收率；摊配率；分摊率 1t7S:IZ  
ACB Finance Limited 亚洲商业财务有限公司 3~^}R  
acceptable form of reciprocity 合理的互惠条件 X'h J&-[P  
acceptable rate 适当利率；适当汇率 gdyP,zMD7  
acceptance agreement 承兑协议 vFGFFA/K}N  
acceptance for honour 参加承兑 H0
\5a|X-  
acceptor 承兑人；接受人；受票人 RzLbPSTQ  
acceptor for honour 参加承兑人 +MP`iuDO  
accident insurance 意外保险 6tg0=_c  
Accident Insurance Association of Hong Kong 香港意外保险公会 Upkw.`D`  
accident insurance scheme 意外保险计划 ^8r4tX  
accident year basis 意外年度基准 C@L8,Kj ~.  
accommodation 通融；贷款 L|[0&u!  
accommodation bill 通融票据；空头票据 AT4G]pT  
accommodation party 汇票代发人 Jd>"g9  
account balance 帐户余额；帐户结余 C~dD'Tq]  
account book 帐簿 #x;i R8^
  
account collected in advance 预收款项 L0O},O  
account current book 往来帐簿 Q>}*l|Ci  
account of after-acquired property 事后取得的财产报告 -hIDL'5u-I  
account of defaulter 拖欠帐目 ]OKs65  
account payable 应付帐款 ngoAFb  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Fn~?YN  
account receivable 应收帐款 DpaPRA)x  
account receivable report 应收帐款报表 .oFkx*Ln  
account statement 结单；帐单；会计财务报表 2nGQD{  
account title 帐户名称；会计科目 RvT
>{G~  
accountant's report 会计师报告 $pm5G} .  
Accountant's Report Rules 会计师报告规则 I?mU_^no  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J9 iQW  
Accounting Arrangements 《会计安排》 OK}+:Y  
accounting basis 会计基础 n-7|{1U  
accounting by Official Receiver 破产管理署署长呈交的帐目 3tlA!e  
Accounting Circular 《会计通告》 b{o%`B*  
accounting class 会计类别 sKT GZA  
accounting date 记帐日期；会计结算日期 _pv<_ Sm  
accounting for money 款项核算 Htf|VpzMb  
Accounting Officer 会计主任 {$ghf"  
accounting period 会计报告期；会计期 sinnHQ  
accounting policy 会计政策；会计方针 76rNs|z~  
accounting practice 会计惯例 nRmZu\(Ow|  
accounting principle 会计准则 )J"Lne*"  
accounting record 会计记录 ]#N~r&hmQ  
accounting report 会计报告 SBY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C1@6r%YD  
Accounting Society of China 中国会计学会 N| dwuBW  
accounting statement 会计报表 $6a55~h|(  
accounting system 会计制度；会计系统 ?
6gC;B  
accounting transaction 会计事项；帐务交易 $DOBC@xxzT  
accounting treatment 会计处理 jc |"wN]  
accounting year 会计年度 4epE!`z_&  
accretion 增值；添加 6jiz$x  
accrual 应计项目；应累算数目 %hzl3>().  
accrual basis 应计制；权责发生制 bF'^eR  
accrual basis accounting 应计制会计；权责发生制会计 1}{bHj  
accrue 应累算；应计 Vb `m3  
accrued benefit 应累算利益 h 4 s!VK1X  
accrued charges 应计费用 JR1/\F<}  
accrued cumulative preference share dividend 应累算的累积优先股股息 MXbt`]`_  
accrued expenses 应累算费用 m 4VhR_  
accrued interest payable 应付利息；应计未付利息 3sf+uoV  
accrued interest receivable 应收利息；应计未收利息 , wT$L3  
accrued right 累算权益 FbVdqO  
accruing profit 应累算的利润 *t'qn  
accumulated fiscal reserve 累积财政储备 VQ/<MY C  
accumulated profit 累积利润；滚存溢利 -o\r]24  
accumulated reserve 累积储备 {]aB3  
accumulation of surplus income 累积收益盈余 fD#VI   
acquired assets 既得资产 I|?zSFa  
acquisition 收购；购置；取得 *5bKJgwJ  
acquisition cost 购置成本 %.kJ@@_e  
acquisition expenses 购置费用 $:R"IqDG  
acquisition of 100% interest 收购全部股权 jj,Y:  
acquisition of control 取得控制权 ON{
&-  
acquisition of fixed assets 购置固定资产 e'I13)  
acquisition of shell “买壳” ]:B|_|H  
acquisition price 收购价 G!J{$0.  
act of God 天灾 ?3wEO>u  
acting partner 执事合伙人 oGi;S=
"I  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6@T Ga%:G  
active partner 积极参与的合伙人 +SGM3tY  
active trading 交投活跃 P %8zxU;  
actual circulation 实际流通 f>Mg.9gJ(  
actual cost 实际成本 cNzn2-qv  
actual expenditure 实际开支；实际支出 Y3+G
BqP  
actual income 实际入息；实际收入；实际收益 RzG<&a3B3s  
actual market 现货市场 }| BnG"8  
actual price 现货价；实际价格 $okGqu8z.O  
actual profit 实际利润 Farcd!}  
actual quotation 实盘；实际价位；实际报价 $F!)S
  
actual year basis 按实际年度计算 9|Cu2  
actuals 实货 >qjQ;z[  
actuarial investigation 精算调查 _q >>]{5  
actuarial principle 精算原则 N'nI ^=  
actuarial report 精算师报告 `Z*k M VN  
Actuarial Society of Hong Kong 香港精算学会 75j`3wzu  
actuarial valuation 精算师估值 Sq,ZzMw  
actuary 精算师 K8{Ub  
ad referendum agreement 暂定协议；有待覆核的协定 fHek!Jv.  
ad valorem duty 从价税；按值征税 Aen)r@Y:  
ad valorem duty system 从价税制 d^"<Tz!  
ad valorem fee 从价费 a)'^'jm)4  
ad valorem tariff 从价关税 ^zP a^lo-  
additional allowance 额外免税额 &BnK[Q8X  
additional amount for unexpired risk 未过期风险的额外款额 {O-,JCq/  
additional assessable profit 补加应评税利润 #!d@;=[\  
additional assessment 补加评税 u?[dy n  
additional commitment 额外承担 FI1R7A
 
additional commitment vote 额外承担拨款 <S'5`-&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u9Wi@sO#  
additional dependent parent allowance 供养父母额外免税额 [bd fp a  
additional provision 额外拨款 m&xyw9a  
additional stamp duty 附加印花税 U$R+&@;  
additional tax 补加税罚款；补加税款 6@`Y6>}$_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ur`Ri?
  
adjudged bankrupt 被裁定破产 gbOd(ugH  
adjudicated bankrupt 裁定破产人 $+e DoI'f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?ic7M  
adjudication of bankruptcy 裁定破产；宣告破产 .,t"iC:E  
adjudication of insolvency 裁定无力偿还债务 <^?64  
adjusted actual 经调整的实数；调整后的实数 ek~bXy{O`  
adjusted current assets 经调整的流动资产；调整后的流动资产 Fw!CssW  
adjusted figure 经调整的数字；调整后的数额 (J(JB}[X,  
adjusted liabilities 经调整的负债；调整后的负债 x/Pi#Xm  
adjusted loss 经调整的亏损；调整后的亏损 7(<6+q2~  
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 1?\ #hemL  
adjusted profit 经调整的利润；调整后的利润 t0XM#9L  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~GJJ{Bm_  
adjusted value 经调整的价值；调整后的价值 L M  
adjustment 调整；修订；理算〔保险〕 \^9SuZ  
adjustment centre 调剂中心 juPW!u  
adjustment lag 调整过程的时间差距；调整时差 X(F2 5  
adjustment mechanism 调整机制 `RUOZ@r  
adjustment of loss 亏损调整 /PbN!r<1  
adjustment process 调整过程；调整程序 Z)cGe1?q  
adjustment range 调整幅度 1A;>@4iC0  
administered exchange rate 受管制汇率 e*w2u<HP