[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: \p}GW  
+A1*e+/b\  
A share Ａ股；甲类股份 N"RPCd_  
abatement of tax 减税；减扣免税额 _*g
.U=u  
ABN AMRO Bank N.V. 荷兰银行 3TeRZ=2:*x  
above-the-line expenditure 线上项目支出；经常预算支出 7&HcrkP]  
above-the-line receipt 线上项目收入；经常预算收入 Gg GjB
t  
ABSA Asia Limited 南非联合亚洲有限公司 DWx;cP8[  
absolute change 绝对数值变更 8[t*VIXI  
absolute expenditure 实际开支 {|OXiR
m'  
absolute guideline figure 绝对准则数字 tI^[|@,  
absolute interest 绝对权益 4Ozcs'}  
absolute order of discharge 绝对破产解除令 :/6aBM?  
absolute profit margin 绝对利润幅度 X{i>Q_8>  
absolute value 实值；绝对值 T*Ge67  
absolutely vested interest 绝对既得权益 A.
7l o  
absorbed cost 已吸收成本；已分摊成本 K0o${%'@7  
absorption 吸收；分摊；合并 m+7%]$  
absorption rate 吸收率；摊配率；分摊率 )+Z.J]$O-  
ACB Finance Limited 亚洲商业财务有限公司 Eb6cL`#N  
acceptable form of reciprocity 合理的互惠条件 eHGx00:  
acceptable rate 适当利率；适当汇率 {,6J*v"o  
acceptance agreement 承兑协议 ^jb;4nf  
acceptance for honour 参加承兑 xzfugW  
acceptor 承兑人；接受人；受票人 k#~oagW_Gw  
acceptor for honour 参加承兑人 -$#2?/uqC  
accident insurance 意外保险 Sfc,F8$&N  
Accident Insurance Association of Hong Kong 香港意外保险公会 ps8tr:T^=  
accident insurance scheme 意外保险计划 9m_~Zs}Z  
accident year basis 意外年度基准 0t"Iq71/  
accommodation 通融；贷款 B]b/(Q+  
accommodation bill 通融票据；空头票据 7I]?:%8h  
accommodation party 汇票代发人 g2^{+,/^K  
account balance 帐户余额；帐户结余 x QzW6H |  
account book 帐簿 s S3RK  
account collected in advance 预收款项 =\oW{?  
account current book 往来帐簿 GcA|JS=>  
account of after-acquired property 事后取得的财产报告 *qLk'<  
account of defaulter 拖欠帐目 6@47%%,}  
account payable 应付帐款 5A5t
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 MT)q?NcG  
account receivable 应收帐款 lfd-!(tXD  
account receivable report 应收帐款报表 c05-1  
account statement 结单；帐单；会计财务报表 z?VjlA(X  
account title 帐户名称；会计科目 Z5P4 H  
accountant's report 会计师报告 j"pyK@v2B  
Accountant's Report Rules 会计师报告规则 O8v9tGZoh  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $\1M"a}F  
Accounting Arrangements 《会计安排》 -bSM]86  
accounting basis 会计基础 o$U{.#  
accounting by Official Receiver 破产管理署署长呈交的帐目 2ve<1+V_  
Accounting Circular 《会计通告》 car|&b
 
accounting class 会计类别 ]mNsG0r6  
accounting date 记帐日期；会计结算日期 x;} 25A|  
accounting for money 款项核算 UQYHR+  
Accounting Officer 会计主任 `)KGajB  
accounting period 会计报告期；会计期 8:*ZuR|~  
accounting policy 会计政策；会计方针 D^p)`*  
accounting practice 会计惯例 3,*A VcQA  
accounting principle 会计准则 :f_oN3F p  
accounting record 会计记录 :9x]5;ma  
accounting report 会计报告 ;.=0""-IF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2>9..c  
Accounting Society of China 中国会计学会 >o&%via}  
accounting statement 会计报表 ![vy{U.:`  
accounting system 会计制度；会计系统 pEN`6*  
accounting transaction 会计事项；帐务交易 U,fPG/9  
accounting treatment 会计处理 M%Vp_
0  
accounting year 会计年度 {-]K!tWda  
accretion 增值；添加 "s_S!;w@  
accrual 应计项目；应累算数目 aC Iz(3^  
accrual basis 应计制；权责发生制 =,qY\@fq  
accrual basis accounting 应计制会计；权责发生制会计 /P46k4M1U  
accrue 应累算；应计 "WXUz  
accrued benefit 应累算利益 %Q.M& U  
accrued charges 应计费用 0Ny +NE:6M  
accrued cumulative preference share dividend 应累算的累积优先股股息 8ql<7RTM!  
accrued expenses 应累算费用 5 I#-h<SG  
accrued interest payable 应付利息；应计未付利息 'Ce?!UO  
accrued interest receivable 应收利息；应计未收利息 \'('HFr,  
accrued right 累算权益 KiE'O{Y  
accruing profit 应累算的利润 v6! `H  
accumulated fiscal reserve 累积财政储备 v"%>ms"n  
accumulated profit 累积利润；滚存溢利 H0
t#J  
accumulated reserve 累积储备 (6[/7e)  
accumulation of surplus income 累积收益盈余 H<g8u{ $  
acquired assets 既得资产 4R8Qn^  
acquisition 收购；购置；取得 87)/dHc  
acquisition cost 购置成本 | "M1+(k7  
acquisition expenses 购置费用 j b'M  
acquisition of 100% interest 收购全部股权 R6z *!W{  
acquisition of control 取得控制权 R `ob;>[Q  
acquisition of fixed assets 购置固定资产 {3K]Q=  
acquisition of shell “买壳” b`DPlQHj  
acquisition price 收购价 6e5A8e8"]  
act of God 天灾 G@T_o4t  
acting partner 执事合伙人 hM="9]i.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )7P>Hj  
active partner 积极参与的合伙人 ]y$/~(OW  
active trading 交投活跃 <1x u&Z7  
actual circulation 实际流通 e~,+rM  
actual cost 实际成本 ^Mhh2v  
actual expenditure 实际开支；实际支出 XMxm2-%olP  
actual income 实际入息；实际收入；实际收益 pRsIi_~&  
actual market 现货市场 P9S)7&+DL  
actual price 现货价；实际价格 A%&lW9z7  
actual profit 实际利润 6-5{7E}/b  
actual quotation 实盘；实际价位；实际报价 b%C7 kL-  
actual year basis 按实际年度计算 qkC{IBN92  
actuals 实货 P~x4h{~Gd  
actuarial investigation 精算调查 x1Gc|K/-  
actuarial principle 精算原则 !kh:zTP  
actuarial report 精算师报告 `m"K_\w=/  
Actuarial Society of Hong Kong 香港精算学会 u 'T>Y1I  
actuarial valuation 精算师估值 'b>3:&  
actuary 精算师 =t~]@?]1D  
ad referendum agreement 暂定协议；有待覆核的协定 ! V4(- 8  
ad valorem duty 从价税；按值征税 am| 81)|a  
ad valorem duty system 从价税制 c2s73iz  
ad valorem fee 从价费 h*Mi/\  
ad valorem tariff 从价关税 (58r9WhS  
additional allowance 额外免税额 3fYfj  
additional amount for unexpired risk 未过期风险的额外款额 }h3[QUVf%  
additional assessable profit 补加应评税利润 2<AQ{ c  
additional assessment 补加评税 ?01ru5ys/o  
additional commitment 额外承担 .~^A!t  
additional commitment vote 额外承担拨款 1NrNTBI@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u2I@ fH/  
additional dependent parent allowance 供养父母额外免税额 J~ *>pp#U  
additional provision 额外拨款 {8%KO1xB  
additional stamp duty 附加印花税 p"*xyex  
additional tax 补加税罚款；补加税款 2J 3y 1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;xai JJK{  
adjudged bankrupt 被裁定破产 ^0(D2:E  
adjudicated bankrupt 裁定破产人 sYk#XNH  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _tQM<~Y]u\  
adjudication of bankruptcy 裁定破产；宣告破产 "0z4mQ}>N  
adjudication of insolvency 裁定无力偿还债务 CSNz8 y  
adjusted actual 经调整的实数；调整后的实数 aHitPPlq  
adjusted current assets 经调整的流动资产；调整后的流动资产 nVP|
{M  
adjusted figure 经调整的数字；调整后的数额 d5=&:cF  
adjusted liabilities 经调整的负债；调整后的负债 3?!c<^"e  
adjusted loss 经调整的亏损；调整后的亏损 D_`~$QB`,  
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 i0?/\@gd  
adjusted profit 经调整的利润；调整后的利润 D7jbo[GgS  
adjusted surplus 经调整的盈余额；调整后的盈余额 eG
.s|0`  
adjusted value 经调整的价值；调整后的价值 7Fzr\&  
adjustment 调整；修订；理算〔保险〕 }%y5<n*v\  
adjustment centre 调剂中心 nLrCy5R:  
adjustment lag 调整过程的时间差距；调整时差 l @E {K|
 
adjustment mechanism 调整机制 ^7*zi_Q  
adjustment of loss 亏损调整 Tj6Czq=*%T  
adjustment process 调整过程；调整程序 F"' (i  
adjustment range 调整幅度 `C^0YGO%  
administered exchange rate 受管制汇率 C_h$$G{S(