[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: 1dgN10  
&&QDEDszp  
A share Ａ股；甲类股份 7=M'n;!Mh  
abatement of tax 减税；减扣免税额 RE*S7[ge  
ABN AMRO Bank N.V. 荷兰银行 _`Yvfz3  
above-the-line expenditure 线上项目支出；经常预算支出 ]aMa*fF  
above-the-line receipt 线上项目收入；经常预算收入 *z;N  
ABSA Asia Limited 南非联合亚洲有限公司 q_m#BE;t  
absolute change 绝对数值变更 uBL~AC3>O  
absolute expenditure 实际开支 SUFaHHk@/b  
absolute guideline figure 绝对准则数字 ]P ?#lO6  
absolute interest 绝对权益 ;]`NR  
absolute order of discharge 绝对破产解除令 vng8{Mx90*  
absolute profit margin 绝对利润幅度 4 *2>R8SX~  
absolute value 实值；绝对值 dQ2i{A"BKz  
absolutely vested interest 绝对既得权益 x.4)p6  
absorbed cost 已吸收成本；已分摊成本 Uc%`? +Q  
absorption 吸收；分摊；合并 @SMy0:c:  
absorption rate 吸收率；摊配率；分摊率 hcqmjqJ  
ACB Finance Limited 亚洲商业财务有限公司 `a1R "A  
acceptable form of reciprocity 合理的互惠条件 gQzJ2LU(  
acceptable rate 适当利率；适当汇率 4>ce,*B1  
acceptance agreement 承兑协议 @OL3&R  
acceptance for honour 参加承兑 %?{2uMfq-f  
acceptor 承兑人；接受人；受票人 9Q
M"JEu@  
acceptor for honour 参加承兑人 %cjGeS6}  
accident insurance 意外保险 MH~qfH>K  
Accident Insurance Association of Hong Kong 香港意外保险公会 @BQBNGR1  
accident insurance scheme 意外保险计划 2W-NCE%K)T  
accident year basis 意外年度基准 ]e3}9.  
accommodation 通融；贷款 ,9j:h)ks?  
accommodation bill 通融票据；空头票据 EA{*%9 A  
accommodation party 汇票代发人 ST[1'T+L  
account balance 帐户余额；帐户结余 $4~}_phi  
account book 帐簿 OQb9ijLeK  
account collected in advance 预收款项 R8W44I*R:  
account current book 往来帐簿 kk7:A0._  
account of after-acquired property 事后取得的财产报告 ^DCv-R+p  
account of defaulter 拖欠帐目 a0W\?  
account payable 应付帐款 ke6cZV5w  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W2LblZE!  
account receivable 应收帐款 !?-5hh1\  
account receivable report 应收帐款报表 B+H9c~3$  
account statement 结单；帐单；会计财务报表 ?kxWj( D  
account title 帐户名称；会计科目 qA\kx#v]P  
accountant's report 会计师报告 s/&]gj"  
Accountant's Report Rules 会计师报告规则 BNm va  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Wa
tLAn+  
Accounting Arrangements 《会计安排》 dGW7,B~  
accounting basis 会计基础 %+W >+xRb  
accounting by Official Receiver 破产管理署署长呈交的帐目 o 0 #]EMr  
Accounting Circular 《会计通告》 .t%Vx  
accounting class 会计类别 A-`J!xj#/  
accounting date 记帐日期；会计结算日期 *t*&Q /W  
accounting for money 款项核算 Y/I6.K3  
Accounting Officer 会计主任 DWxh{h">  
accounting period 会计报告期；会计期 \osQwGPV  
accounting policy 会计政策；会计方针 hBSJEP  
accounting practice 会计惯例 iBW6<2@oZF  
accounting principle 会计准则 =sVt8FWGY  
accounting record 会计记录 .`#R%4Xl  
accounting report 会计报告 Nn7@+g)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xi^e =:;`  
Accounting Society of China 中国会计学会 o[W3/  
accounting statement 会计报表 _5`S)G{  
accounting system 会计制度；会计系统 Sg
~A
'dG  
accounting transaction 会计事项；帐务交易 [MP:Eeg  
accounting treatment 会计处理 =v=!x  
accounting year 会计年度 +7OT`e %q  
accretion 增值；添加 xVX||rrh  
accrual 应计项目；应累算数目 u`
2k6.-  
accrual basis 应计制；权责发生制 VIdoT2  
accrual basis accounting 应计制会计；权责发生制会计 O7*i;$!R  
accrue 应累算；应计 ~*]`XL.-  
accrued benefit 应累算利益 myX0<j3G5  
accrued charges 应计费用 G")EE# W$}  
accrued cumulative preference share dividend 应累算的累积优先股股息 .TS=[WGMS  
accrued expenses 应累算费用 cyeDZ)  
accrued interest payable 应付利息；应计未付利息 r:rJv  
accrued interest receivable 应收利息；应计未收利息 t? Ja q  
accrued right 累算权益 TN_$E&69I  
accruing profit 应累算的利润 = }lA|S  
accumulated fiscal reserve 累积财政储备 Z*3}L  
accumulated profit 累积利润；滚存溢利 ?^5*[H  
accumulated reserve 累积储备 ?Gw89r  
accumulation of surplus income 累积收益盈余 XB 7^Ka  
acquired assets 既得资产 rM.<Gi05Qe  
acquisition 收购；购置；取得 %"fKZ  
acquisition cost 购置成本 lc#zS_  
acquisition expenses 购置费用 *uM*) 6O 3  
acquisition of 100% interest 收购全部股权 K8c#/o  
acquisition of control 取得控制权 ^i1:PlW]  
acquisition of fixed assets 购置固定资产 L4Y3\4xXO
 
acquisition of shell “买壳” agD.J)v\  
acquisition price 收购价 SnU{ZGR>sP  
act of God 天灾 DQnWLC"u  
acting partner 执事合伙人 JAlsc]XtO9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =6YO!B>7  
active partner 积极参与的合伙人 BQg]$Tr?  
active trading 交投活跃 YcZ4y@6"  
actual circulation 实际流通 [&V%rhi  
actual cost 实际成本 ') y~d  
actual expenditure 实际开支；实际支出 T bWZw  
actual income 实际入息；实际收入；实际收益 >AFp O*q"  
actual market 现货市场 R?SHXJ%'  
actual price 现货价；实际价格 qEz'l'%(  
actual profit 实际利润 %;?3A#  
actual quotation 实盘；实际价位；实际报价 3vD,hL`&  
actual year basis 按实际年度计算 p ivS8C  
actuals 实货 EBLoRW=8ld  
actuarial investigation 精算调查 Mp=+*I[  
actuarial principle 精算原则 S,%HW87  
actuarial report 精算师报告 ob #XKL  
Actuarial Society of Hong Kong 香港精算学会 Tyl"N{ _  
actuarial valuation 精算师估值 j-|0&X1C  
actuary 精算师 hh}EDnx  
ad referendum agreement 暂定协议；有待覆核的协定 -y<uAI g  
ad valorem duty 从价税；按值征税 "r+<=JU>OV  
ad valorem duty system 从价税制 Ka{Z
oi]  
ad valorem fee 从价费 fTgN2U  
ad valorem tariff 从价关税 u)pBFs <dn  
additional allowance 额外免税额 RVnYe='  
additional amount for unexpired risk 未过期风险的额外款额 $g;xw?~#  
additional assessable profit 补加应评税利润 cf!R  
additional assessment 补加评税 DboqFh#]=h  
additional commitment 额外承担 _"V0vV  
additional commitment vote 额外承担拨款 k]g\` gc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SbivW5|61  
additional dependent parent allowance 供养父母额外免税额 k#[s)Ja?s  
additional provision 额外拨款 P s ;:g0  
additional stamp duty 附加印花税 [Nc
Ok,  
additional tax 补加税罚款；补加税款 ;Vt u8f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Um <vs
R  
adjudged bankrupt 被裁定破产 cqp#1oM4M  
adjudicated bankrupt 裁定破产人 DUr1s]+P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %}:J 9vra  
adjudication of bankruptcy 裁定破产；宣告破产 p6)UR~9Rs  
adjudication of insolvency 裁定无力偿还债务 $ 1ZY Vw  
adjusted actual 经调整的实数；调整后的实数 rkl7p?  
adjusted current assets 经调整的流动资产；调整后的流动资产 Efl+`6`J  
adjusted figure 经调整的数字；调整后的数额 FoQk  
adjusted liabilities 经调整的负债；调整后的负债 .YRSd  
adjusted loss 经调整的亏损；调整后的亏损 2Oa-c|F  
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 5WYU&8+]{:  
adjusted profit 经调整的利润；调整后的利润 i|mA/ e3b  
adjusted surplus 经调整的盈余额；调整后的盈余额 8>9+w/DL  
adjusted value 经调整的价值；调整后的价值 gKCIfxM  
adjustment 调整；修订；理算〔保险〕 qQ_QF
 
adjustment centre 调剂中心 kz^G.5n   
adjustment lag 调整过程的时间差距；调整时差 #v-!GK_<  
adjustment mechanism 调整机制 f14c} YY  
adjustment of loss 亏损调整 qfU3Cwy  
adjustment process 调整过程；调整程序 +|;IIwo  
adjustment range 调整幅度 b&1@rE-  
administered exchange rate 受管制汇率 E.9F~&DPJ<