[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: k!ac_}&NNv  
EE,C@d!*k7  
A share Ａ股；甲类股份 >gZ"^iW  
abatement of tax 减税；减扣免税额 ?V$@2vBVX4  
ABN AMRO Bank N.V. 荷兰银行 3 adF) mh  
above-the-line expenditure 线上项目支出；经常预算支出 5@yBUwMSj  
above-the-line receipt 线上项目收入；经常预算收入 41#YtZ  
ABSA Asia Limited 南非联合亚洲有限公司 22gh,e2o  
absolute change 绝对数值变更  N51WY7  
absolute expenditure 实际开支 G&@vTcF  
absolute guideline figure 绝对准则数字 .Dt.7G  
absolute interest 绝对权益 Cg&:+  
absolute order of discharge 绝对破产解除令 7f\/cS^  
absolute profit margin 绝对利润幅度 o0 #zk  
absolute value 实值；绝对值 !WNO!S0/j  
absolutely vested interest 绝对既得权益  _GsHT\  
absorbed cost 已吸收成本；已分摊成本 U{PFeR,Uk  
absorption 吸收；分摊；合并 ,Lr}P  
absorption rate 吸收率；摊配率；分摊率 'tMS5d)4:  
ACB Finance Limited 亚洲商业财务有限公司 2,e>gP\]  
acceptable form of reciprocity 合理的互惠条件 ^9`~-w  
acceptable rate 适当利率；适当汇率  R7ExMJw  
acceptance agreement 承兑协议 nAk;a|Q  
acceptance for honour 参加承兑 6;p"xC-  
acceptor 承兑人；接受人；受票人 2 PQY+[jx  
acceptor for honour 参加承兑人 ]6;oS-4gu?  
accident insurance 意外保险 z]n&,q,5g  
Accident Insurance Association of Hong Kong 香港意外保险公会 :Nl.< 6+  
accident insurance scheme 意外保险计划 {IT;g9x  
accident year basis 意外年度基准 <-N7Skkk!  
accommodation 通融；贷款 k?`Q
\  
accommodation bill 通融票据；空头票据 jOU1F 1  
accommodation party 汇票代发人 $##
LSTA  
account balance 帐户余额；帐户结余
uV\~2#o$_  
account book 帐簿 LhQidvCNJ  
account collected in advance 预收款项 != u S  
account current book 往来帐簿 LT6VZ, S  
account of after-acquired property 事后取得的财产报告 #r;uM+   
account of defaulter 拖欠帐目 Qvm[2mb  
account payable 应付帐款 p^U#1c  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ],w+4;+  
account receivable 应收帐款 7U`8W\-  
account receivable report 应收帐款报表 %lqrq<Xn  
account statement 结单；帐单；会计财务报表 BTa#}LBZ+  
account title 帐户名称；会计科目 -A)/CFIZ  
accountant's report 会计师报告 4<y|SI!  
Accountant's Report Rules 会计师报告规则 &d i=alvv1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WkSv@Y,  
Accounting Arrangements 《会计安排》 [K#pU:lTH  
accounting basis 会计基础 >|_B=<!99W  
accounting by Official Receiver 破产管理署署长呈交的帐目 02mu%|"  
Accounting Circular 《会计通告》 SS"Z>talw  
accounting class 会计类别 ErY-`8U"  
accounting date 记帐日期；会计结算日期 mFJb9,  
accounting for money 款项核算 \!!1o+#1j  
Accounting Officer 会计主任 [Ontip  
accounting period 会计报告期；会计期 g33Y]\  
accounting policy 会计政策；会计方针 Qm2(Z8Gh  
accounting practice 会计惯例 [eZ'h8  
accounting principle 会计准则 T8\%+3e.  
accounting record 会计记录 ~=9]M.$  
accounting report 会计报告  Sn-D|Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~PiCA  
Accounting Society of China 中国会计学会 C5&+1VrP  
accounting statement 会计报表 m_,j)A%  
accounting system 会计制度；会计系统 p^i]{"sjbU  
accounting transaction 会计事项；帐务交易 \aB"D=P\ok  
accounting treatment 会计处理 Zm#qW2a]P  
accounting year 会计年度 VDC"tSQ  
accretion 增值；添加 } f+hB  
accrual 应计项目；应累算数目 gfmaO]  
accrual basis 应计制；权责发生制 o!}/& '(  
accrual basis accounting 应计制会计；权责发生制会计 z+F:_  
accrue 应累算；应计 5 @61=Au  
accrued benefit 应累算利益 egy#8U)Z  
accrued charges 应计费用 Eumdv#Qg  
accrued cumulative preference share dividend 应累算的累积优先股股息 i*ji   
accrued expenses 应累算费用 (h>+ivf|  
accrued interest payable 应付利息；应计未付利息 {uji7
TB  
accrued interest receivable 应收利息；应计未收利息 k80!!S=_>  
accrued right 累算权益 dxF/]>t  
accruing profit 应累算的利润 31n|ScXv  
accumulated fiscal reserve 累积财政储备 6Rc%P)6  
accumulated profit 累积利润；滚存溢利 $,#,yl ol  
accumulated reserve 累积储备 rBovC  
accumulation of surplus income 累积收益盈余 7T@"2WYat  
acquired assets 既得资产 D
d$CN& Ca  
acquisition 收购；购置；取得 TCS^nB EE  
acquisition cost 购置成本 :R9 DJh\  
acquisition expenses 购置费用 ffE&=eh)  
acquisition of 100% interest 收购全部股权 .47tj`L  
acquisition of control 取得控制权 lp%i%*EQ*  
acquisition of fixed assets 购置固定资产 }doJ=lc  
acquisition of shell “买壳” hV>@ qOl '  
acquisition price 收购价 8et.A  
act of God 天灾 N~@VZbS(6  
acting partner 执事合伙人 ?UV
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6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]z_C7Y"4BR  
active partner 积极参与的合伙人 >"z&KZKI  
active trading 交投活跃 PmT,*C`/X  
actual circulation 实际流通 5N4[hQrVJ  
actual cost 实际成本 y6!Zt}m  
actual expenditure 实际开支；实际支出 I\peO/w  
actual income 实际入息；实际收入；实际收益 qvhol  
actual market 现货市场 kFF)6z:2  
actual price 现货价；实际价格
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actual profit 实际利润 ?{M!syD<  
actual quotation 实盘；实际价位；实际报价 )
XAD#GYM  
actual year basis 按实际年度计算 {
ei, >5K  
actuals 实货 g&6O*vx  
actuarial investigation 精算调查 13:0%IO  
actuarial principle 精算原则 ~'2im[f J  
actuarial report 精算师报告 "7tEk<x  
Actuarial Society of Hong Kong 香港精算学会 ewb/Z[4  
actuarial valuation 精算师估值 p$A`qx<M_  
actuary 精算师 k1   
ad referendum agreement 暂定协议；有待覆核的协定 |xQq+e}l<  
ad valorem duty 从价税；按值征税 9Ucn 6[W  
ad valorem duty system 从价税制 H<6/i@ly  
ad valorem fee 从价费 B[rxV  
ad valorem tariff 从价关税 `nDgwp:b"  
additional allowance 额外免税额 ^>fjURR  
additional amount for unexpired risk 未过期风险的额外款额 !^*I?9P  
additional assessable profit 补加应评税利润 Z2dy|e(c  
additional assessment 补加评税 YOHYXhc{S  
additional commitment 额外承担 63?fn~0\  
additional commitment vote 额外承担拨款 KGI0|Z]n~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ` X7ns?  
additional dependent parent allowance 供养父母额外免税额 _F1{<" 4  
additional provision 额外拨款 4x JOPu
 
additional stamp duty 附加印花税 32*FISH^  
additional tax 补加税罚款；补加税款 (~>L \]!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zu Jl #3YP  
adjudged bankrupt 被裁定破产 &i~AXNw  
adjudicated bankrupt 裁定破产人 : *Nvy={c  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (mJqI)m8  
adjudication of bankruptcy 裁定破产；宣告破产 tT;=l[7%  
adjudication of insolvency 裁定无力偿还债务 >r"~t70C~]  
adjusted actual 经调整的实数；调整后的实数 ' 1aU0<  
adjusted current assets 经调整的流动资产；调整后的流动资产 fYzO T,c  
adjusted figure 经调整的数字；调整后的数额 uUczD 8y  
adjusted liabilities 经调整的负债；调整后的负债 O}!L;?  
adjusted loss 经调整的亏损；调整后的亏损 {A2SG#}  
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 >Rbgg1^]5  
adjusted profit 经调整的利润；调整后的利润 0Up@+R
2  
adjusted surplus 经调整的盈余额；调整后的盈余额 @lP<Mq~]  
adjusted value 经调整的价值；调整后的价值 ?wR;"  
adjustment 调整；修订；理算〔保险〕 Pb| 'f(  
adjustment centre 调剂中心 .bYDj&]P{  
adjustment lag 调整过程的时间差距；调整时差 e,}]K'!t  
adjustment mechanism 调整机制 wOy1i/oj  
adjustment of loss 亏损调整 nJ|8#U7  
adjustment process 调整过程；调整程序 2b]'KiX  
adjustment range 调整幅度 :I5]|pt  
administered exchange rate 受管制汇率 o2 5kFD