[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: N8m^h:b  
@$tQz  
A share Ａ股；甲类股份 'kYV}rq;l  
abatement of tax 减税；减扣免税额 LsBDfp5/  
ABN AMRO Bank N.V. 荷兰银行 uwf3  
above-the-line expenditure 线上项目支出；经常预算支出 _}Z*%sT  
above-the-line receipt 线上项目收入；经常预算收入 NO6.qWl  
ABSA Asia Limited 南非联合亚洲有限公司 ~;U!?  
absolute change 绝对数值变更 #H5*]"w6I  
absolute expenditure 实际开支 LfF<wDvXf  
absolute guideline figure 绝对准则数字 ku`'w;5jT  
absolute interest 绝对权益 #7'ww*+  
absolute order of discharge 绝对破产解除令 />+JK5  
absolute profit margin 绝对利润幅度 Z.,Pl  
absolute value 实值；绝对值 ^hZwm8G  
absolutely vested interest 绝对既得权益 2X6y^f';\  
absorbed cost 已吸收成本；已分摊成本 >%d]"]  
absorption 吸收；分摊；合并 =m-_0xo  
absorption rate 吸收率；摊配率；分摊率 :B"'49Q`  
ACB Finance Limited 亚洲商业财务有限公司 BPi>SI0  
acceptable form of reciprocity 合理的互惠条件 u4Vc:n  
acceptable rate 适当利率；适当汇率 V+D"_  
acceptance agreement 承兑协议 4(Y5n?/  
acceptance for honour 参加承兑 Jbs:}]2  
acceptor 承兑人；接受人；受票人 .,EZ-&6{  
acceptor for honour 参加承兑人 4N#0w]_,>Y  
accident insurance 意外保险 U7:~@eYy  
Accident Insurance Association of Hong Kong 香港意外保险公会 7N'F]x  
accident insurance scheme 意外保险计划 r$0=b -  
accident year basis 意外年度基准 }KZ/>Z;^  
accommodation 通融；贷款 K$(U>D|  
accommodation bill 通融票据；空头票据 )rj.WK.  
accommodation party 汇票代发人 L@G)K  
account balance 帐户余额；帐户结余 e {c.4'q  
account book 帐簿 
s$Roe(J  
account collected in advance 预收款项 b^A&K@[W#,  
account current book 往来帐簿 iY(hGlV  
account of after-acquired property 事后取得的财产报告 $SXF>n{}  
account of defaulter 拖欠帐目 SuuWrt}5  
account payable 应付帐款 #0^QUOp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -'YX2!IU,  
account receivable 应收帐款 Ppx*
  
account receivable report 应收帐款报表 R~c(^.|r  
account statement 结单；帐单；会计财务报表 l~f +h?cF  
account title 帐户名称；会计科目 OFUN hbg  
accountant's report 会计师报告 ',O@0L]L  
Accountant's Report Rules 会计师报告规则 0<>iMrD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ([$F5 q1TR  
Accounting Arrangements 《会计安排》 DJ<e=F!  
accounting basis 会计基础 ~oaVH.[e=  
accounting by Official Receiver 破产管理署署长呈交的帐目 $p9XXZ"*  
Accounting Circular 《会计通告》 4+ 4?
0R  
accounting class 会计类别 I>P</TE7  
accounting date 记帐日期；会计结算日期 e3[Q
M  
accounting for money 款项核算 *nC<1.JW  
Accounting Officer 会计主任 OTV)#,occ  
accounting period 会计报告期；会计期 'TbA^U[  
accounting policy 会计政策；会计方针 t+?\4+!<  
accounting practice 会计惯例 PUlb(3p `  
accounting principle 会计准则
J(l6(+8  
accounting record 会计记录 SQt$-<>4\  
accounting report 会计报告 +{#BQbx6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }hBv?B2/1  
Accounting Society of China 中国会计学会 yp :yS  
accounting statement 会计报表 `|PxEif+J  
accounting system 会计制度；会计系统 K1eoZ8=!  
accounting transaction 会计事项；帐务交易 `zep`j&8^  
accounting treatment 会计处理 VD=$:

F]  
accounting year 会计年度 bH,Jddc  
accretion 增值；添加 |\}f)Xp-  
accrual 应计项目；应累算数目 }D=h "\_=  
accrual basis 应计制；权责发生制 t zV"|s= o  
accrual basis accounting 应计制会计；权责发生制会计 .b]oB_  
accrue 应累算；应计 b<[eBXe  
accrued benefit 应累算利益 :ss9-  
accrued charges 应计费用 #}jf TM  
accrued cumulative preference share dividend 应累算的累积优先股股息 4Uwt--KtFh  
accrued expenses 应累算费用 %Z}dY~:  
accrued interest payable 应付利息；应计未付利息 ZW\h,8%  
accrued interest receivable 应收利息；应计未收利息 w=f8UtY9@A  
accrued right 累算权益 -R\} Q"  
accruing profit 应累算的利润 [PQG]"  
accumulated fiscal reserve 累积财政储备 '.^JN
@  
accumulated profit 累积利润；滚存溢利 | _S9U|  
accumulated reserve 累积储备  {O"dj;RU  
accumulation of surplus income 累积收益盈余 +SP5+"y@  
acquired assets 既得资产 r+Z+x{  
acquisition 收购；购置；取得 Dd{{d?;B  
acquisition cost 购置成本 %%DK?{jo`  
acquisition expenses 购置费用 U'#{v7u  
acquisition of 100% interest 收购全部股权 :m+:%ke K  
acquisition of control 取得控制权 LLU>c]a  
acquisition of fixed assets 购置固定资产 OPjscc5  
acquisition of shell “买壳” 1yE~#KpH  
acquisition price 收购价 ?9PNCd3$d  
act of God 天灾 t8^*s<O  
acting partner 执事合伙人 Rd#,Tl\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 89 lPeF
Q`  
active partner 积极参与的合伙人 D@Wm-  
active trading 交投活跃 $23R%8j  
actual circulation 实际流通 1yKf=LZ^  
actual cost 实际成本 T;qP"KWZ  
actual expenditure 实际开支；实际支出 ?47q0C  
actual income 实际入息；实际收入；实际收益 FuiG=quY  
actual market 现货市场 Cqy84!Z<  
actual price 现货价；实际价格 %1ZJi}~  
actual profit 实际利润 U|.kAI*  
actual quotation 实盘；实际价位；实际报价 1@sy:{ d`  
actual year basis 按实际年度计算 `"zXf-qeE  
actuals 实货 }.ZX.qYX  
actuarial investigation 精算调查 #qY`xH'>  
actuarial principle 精算原则 P2pdXNV  
actuarial report 精算师报告 G#-t&gO3  
Actuarial Society of Hong Kong 香港精算学会 nI.K|hU:P  
actuarial valuation 精算师估值 n@ lf+  
actuary 精算师 /]m5HW(P7K  
ad referendum agreement 暂定协议；有待覆核的协定 +X(@o  
ad valorem duty 从价税；按值征税 ;rZR9fR  
ad valorem duty system 从价税制 Aon 3G  
ad valorem fee 从价费 ,%7>%*nhk  
ad valorem tariff 从价关税 $q,2VH:Ip  
additional allowance 额外免税额 [E<NEl*  
additional amount for unexpired risk 未过期风险的额外款额 ZN#mu ]jC?  
additional assessable profit 补加应评税利润  |`[0U  
additional assessment 补加评税 {Qbg'|HO=l  
additional commitment 额外承担 P}hHx<L  
additional commitment vote 额外承担拨款 LdnHz#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _K["qm{X_  
additional dependent parent allowance 供养父母额外免税额 VWf&F`^B(  
additional provision 额外拨款 W5 ^eCYHoi  
additional stamp duty 附加印花税 '4k l$I  
additional tax 补加税罚款；补加税款  #v+2W  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  @v&hr  
adjudged bankrupt 被裁定破产 K}7E;O5m"  
adjudicated bankrupt 裁定破产人 }-QFMPXhG  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {7swE(N  
adjudication of bankruptcy 裁定破产；宣告破产 Qc1NLU9:  
adjudication of insolvency 裁定无力偿还债务 c-1,((p  
adjusted actual 经调整的实数；调整后的实数 o;5 J=  
adjusted current assets 经调整的流动资产；调整后的流动资产 j<|I@0  
adjusted figure 经调整的数字；调整后的数额 3
NU{7,F  
adjusted liabilities 经调整的负债；调整后的负债 sI\v}$(~  
adjusted loss 经调整的亏损；调整后的亏损 B8A-|S!,U  
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 &$$KC?!w  
adjusted profit 经调整的利润；调整后的利润 W jLy7&  
adjusted surplus 经调整的盈余额；调整后的盈余额 r,I';vm<`  
adjusted value 经调整的价值；调整后的价值 E;m]RtvH  
adjustment 调整；修订；理算〔保险〕 -Uj)6PzGu  
adjustment centre 调剂中心 c"HB7  
adjustment lag 调整过程的时间差距；调整时差 &h^E_]P  
adjustment mechanism 调整机制 WOBLgM,|  
adjustment of loss 亏损调整 tDw(k[aK@  
adjustment process 调整过程；调整程序 q,S[[{("  
adjustment range 调整幅度 X
c8r[dX  
administered exchange rate 受管制汇率 {jdtNtw