[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: Q.k :\m*h  
?+r!z  
A share Ａ股；甲类股份 (KTnJZ  
abatement of tax 减税；减扣免税额 7yI`e*EOD  
ABN AMRO Bank N.V. 荷兰银行 m=TJDr-  
above-the-line expenditure 线上项目支出；经常预算支出 TY.FpW  
above-the-line receipt 线上项目收入；经常预算收入 ~O: U|&  
ABSA Asia Limited 南非联合亚洲有限公司 '# z]M  
absolute change 绝对数值变更 >|3a 9S  
absolute expenditure 实际开支 aqMc6N`z  
absolute guideline figure 绝对准则数字 $ [7 Vgs  
absolute interest 绝对权益 gWrAUPS[  
absolute order of discharge 绝对破产解除令 %6ub3PLw8  
absolute profit margin 绝对利润幅度 F Z!J  
absolute value 实值；绝对值 h1+hds+  
absolutely vested interest 绝对既得权益 sG,+  
absorbed cost 已吸收成本；已分摊成本 mJC3@V s  
absorption 吸收；分摊；合并 Z0ReWrl;`  
absorption rate 吸收率；摊配率；分摊率 Bux'hc  
ACB Finance Limited 亚洲商业财务有限公司 :eOR-}p'  
acceptable form of reciprocity 合理的互惠条件 u@=?#a$$  
acceptable rate 适当利率；适当汇率 KWhZ +i`  
acceptance agreement 承兑协议 f:xWu-  
acceptance for honour 参加承兑 #Qbl=o4  
acceptor 承兑人；接受人；受票人 6T+  
acceptor for honour 参加承兑人 A + 
0,i  
accident insurance 意外保险 d~*TIN8Ke~  
Accident Insurance Association of Hong Kong 香港意外保险公会 aMK~1]Cx  
accident insurance scheme 意外保险计划 }+RB =#~o  
accident year basis 意外年度基准 )%Ru#}1X6  
accommodation 通融；贷款 x*}bo))hb  
accommodation bill 通融票据；空头票据 Y)
b@0'  
accommodation party 汇票代发人 'r+PH*Mr  
account balance 帐户余额；帐户结余 4nkE IZ  
account book 帐簿 u3ZCT" !  
account collected in advance 预收款项 &uM^0eM  
account current book 往来帐簿 t`|,6qEG  
account of after-acquired property 事后取得的财产报告 5Qa zHlJ  
account of defaulter 拖欠帐目 61_f3S(u  
account payable 应付帐款 8o-bd_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 rt4Z ;  
account receivable 应收帐款 vR>o}%`  
account receivable report 应收帐款报表 v6uxxsI>Hm  
account statement 结单；帐单；会计财务报表 c ~Fdx  
account title 帐户名称；会计科目 ,EEPh>cXc  
accountant's report 会计师报告 #[ -\lU|  
Accountant's Report Rules 会计师报告规则 mlu 3 K  
accounting and auditing procedure 会计与审计程序；会计与核数程序 SH8/0g?  
Accounting Arrangements 《会计安排》 {6 .o=EyM{  
accounting basis 会计基础 kzO &
24  
accounting by Official Receiver 破产管理署署长呈交的帐目 onte&Ed\  
Accounting Circular 《会计通告》 "5!BU&   
accounting class 会计类别 uDayBaR  
accounting date 记帐日期；会计结算日期 A^Cj1:,  
accounting for money 款项核算
Sm|(  
Accounting Officer 会计主任 xxa} YIe8  
accounting period 会计报告期；会计期 qv+R:YYOq  
accounting policy 会计政策；会计方针 YQ(Po!NI\'  
accounting practice 会计惯例 {G*QY%j^  
accounting principle 会计准则 H:S,\D?%2x  
accounting record 会计记录 ZR3nK0  
accounting report 会计报告 %_gho  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E9 Y\X  
Accounting Society of China 中国会计学会 UAYd?r  
accounting statement 会计报表 z?ucIsbR  
accounting system 会计制度；会计系统 H{fM%*w  
accounting transaction 会计事项；帐务交易 7#2j>G{?]v  
accounting treatment 会计处理 R+=a`0_S  
accounting year 会计年度 85]SC$  
accretion 增值；添加 p25Fn`
}H  
accrual 应计项目；应累算数目 ]tt} #  
accrual basis 应计制；权责发生制 d"THt}
  
accrual basis accounting 应计制会计；权责发生制会计 G?hK9@ |v  
accrue 应累算；应计 Y=B3q8l5  
accrued benefit 应累算利益 wH6u5*$p  
accrued charges 应计费用 5lmO:G1  
accrued cumulative preference share dividend 应累算的累积优先股股息 ``QHG&$/  
accrued expenses 应累算费用 (36K3=Qa  
accrued interest payable 应付利息；应计未付利息 Utt>H@t[  
accrued interest receivable 应收利息；应计未收利息 JW+*d`8Z[  
accrued right 累算权益 J|QiH<  
accruing profit 应累算的利润 ZX.TqvK/r  
accumulated fiscal reserve 累积财政储备 %c/^_.  
accumulated profit 累积利润；滚存溢利 .BZVX=x  
accumulated reserve 累积储备
@Hjea1@t  
accumulation of surplus income 累积收益盈余 R>)MiHcCg  
acquired assets 既得资产 hWEnn=BW  
acquisition 收购；购置；取得 RA/EpD:H  
acquisition cost 购置成本 sH!O0WL  
acquisition expenses 购置费用  <!'M} s  
acquisition of 100% interest 收购全部股权 VWf %v  
acquisition of control 取得控制权 Dy9\O77>  
acquisition of fixed assets 购置固定资产 e<=;i" |  
acquisition of shell “买壳” <,8l *1C  
acquisition price 收购价 e<\<,)9@/  
act of God 天灾 `y!/F?o+!  
acting partner 执事合伙人 lAA SV{s{  
active market 买卖活跃的市场；交投畅旺的市场；旺市  '3,\@4  
active partner 积极参与的合伙人 <Gb %uny  
active trading 交投活跃 Omyt2`q  
actual circulation 实际流通 \2!!L=&4G  
actual cost 实际成本 `~F5wh~  
actual expenditure 实际开支；实际支出 nkY@_N
 
actual income 实际入息；实际收入；实际收益 zQ8!rCkg4  
actual market 现货市场 y!Cc?$]_Y  
actual price 现货价；实际价格 UH3t(o7O
 
actual profit 实际利润 vA&Vu"}S  
actual quotation 实盘；实际价位；实际报价 9'KonW  
actual year basis 按实际年度计算 d>i13dAI  
actuals 实货 1Ix3i9  
actuarial investigation 精算调查 k3hkk:W  
actuarial principle 精算原则 }STYG`  
actuarial report 精算师报告 $&{IKP)u  
Actuarial Society of Hong Kong 香港精算学会 tL(BpL'  
actuarial valuation 精算师估值 !~ rt:Z  
actuary 精算师 _"N\b%CkO  
ad referendum agreement 暂定协议；有待覆核的协定 PpOlt.yui  
ad valorem duty 从价税；按值征税 =_d%=m  
ad valorem duty system 从价税制 QZYU0; VF  
ad valorem fee 从价费 &7[[h+Lb  
ad valorem tariff 从价关税 ]T<^{jG  
additional allowance 额外免税额 Qi=*1QAkr  
additional amount for unexpired risk 未过期风险的额外款额 's%q  
additional assessable profit 补加应评税利润 %'ZN`XftG  
additional assessment 补加评税 - r#K#v3  
additional commitment 额外承担 <d7xt*4  
additional commitment vote 额外承担拨款 *|RS*ABte  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f(:1yl\a  
additional dependent parent allowance 供养父母额外免税额 XD%w
j  
additional provision 额外拨款 +x1/-J8_sg  
additional stamp duty 附加印花税 8j
nz}aBd  
additional tax 补加税罚款；补加税款 GjQfi'vCk  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 WH$HI/%*m  
adjudged bankrupt 被裁定破产 A WJWtUa  
adjudicated bankrupt 裁定破产人 7_)|I? =0d  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ")`S0n5e  
adjudication of bankruptcy 裁定破产；宣告破产 m
_lrPY-  
adjudication of insolvency 裁定无力偿还债务 uP|FJLY  
adjusted actual 经调整的实数；调整后的实数 j%tEZ"H  
adjusted current assets 经调整的流动资产；调整后的流动资产 S+I^!gT  
adjusted figure 经调整的数字；调整后的数额 optBA3@e!  
adjusted liabilities 经调整的负债；调整后的负债 :pZ}
*?\  
adjusted loss 经调整的亏损；调整后的亏损 p@I9<^"
 
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 2
p< Aj!  
adjusted profit 经调整的利润；调整后的利润 b X,Siz:F  
adjusted surplus 经调整的盈余额；调整后的盈余额 KH<v@IJ\  
adjusted value 经调整的价值；调整后的价值 !#WqA9<  
adjustment 调整；修订；理算〔保险〕 .Q\\dESn"  
adjustment centre 调剂中心 'mV:@].le  
adjustment lag 调整过程的时间差距；调整时差 fluGf  
adjustment mechanism 调整机制 v\0^mp  
adjustment of loss 亏损调整 =/Juh7[C  
adjustment process 调整过程；调整程序 uMiyq<  
adjustment range 调整幅度 a$}6:E  
administered exchange rate 受管制汇率 3|eUy_d3