[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: I'IFBVhaYn  
;R6f9tu2  
A share Ａ股；甲类股份 U~=?I)Ni  
abatement of tax 减税；减扣免税额 FV9{u[3m  
ABN AMRO Bank N.V. 荷兰银行 ?8$`GyjS  
above-the-line expenditure 线上项目支出；经常预算支出 1M`>;fjYa  
above-the-line receipt 线上项目收入；经常预算收入 K3vZ42n  
ABSA Asia Limited 南非联合亚洲有限公司 @MibKj>o  
absolute change 绝对数值变更 GI{EP&C  
absolute expenditure 实际开支 346 z`5  
absolute guideline figure 绝对准则数字 1$DcE>  
absolute interest 绝对权益 k% \;$u=%  
absolute order of discharge 绝对破产解除令 -Y+pLvG*  
absolute profit margin 绝对利润幅度 ~ ?nn(Q-  
absolute value 实值；绝对值 ~hq\XQX  
absolutely vested interest 绝对既得权益 3]1 !g6  
absorbed cost 已吸收成本；已分摊成本 jy0aKSn8  
absorption 吸收；分摊；合并 D)G oWt  
absorption rate 吸收率；摊配率；分摊率 TAh'u|{u2  
ACB Finance Limited 亚洲商业财务有限公司 #qVvh3#g  
acceptable form of reciprocity 合理的互惠条件 ;F1y!h67<  
acceptable rate 适当利率；适当汇率 ^}2!fRKAmo  
acceptance agreement 承兑协议 $MvKwQ/   
acceptance for honour 参加承兑 W\j'8^kI9  
acceptor 承兑人；接受人；受票人 bCP2_h3*  
acceptor for honour 参加承兑人 M>=@Z*u/+  
accident insurance 意外保险 &p#PYs|H  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ag T)J  
accident insurance scheme 意外保险计划 W2h*t"5W  
accident year basis 意外年度基准 fahQ^#&d`  
accommodation 通融；贷款 fwUvFK1G  
accommodation bill 通融票据；空头票据 ag8)^p'9  
accommodation party 汇票代发人 O:I]v@  
account balance 帐户余额；帐户结余 CSjd&G*ZB  
account book 帐簿 N1Xg-u?ul#  
account collected in advance 预收款项 mKTF@DED  
account current book 往来帐簿 +D @B eQu  
account of after-acquired property 事后取得的财产报告 h)s
T37  
account of defaulter 拖欠帐目 U$DZht4>u  
account payable 应付帐款 k t`ln  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~c&sr5E  
account receivable 应收帐款 O6e$v I@  
account receivable report 应收帐款报表 5X3JQ"z  
account statement 结单；帐单；会计财务报表 WyV,(~y  
account title 帐户名称；会计科目 N/lEfy<&g:  
accountant's report 会计师报告 %npLgCF  
Accountant's Report Rules 会计师报告规则 <gX({FA  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3R$R?^G  
Accounting Arrangements 《会计安排》 5jK|  
accounting basis 会计基础 Uth+4A
q  
accounting by Official Receiver 破产管理署署长呈交的帐目 wGMoh.GTh  
Accounting Circular 《会计通告》 I`xC0ZUKj  
accounting class 会计类别 8MW-JZ  
accounting date 记帐日期；会计结算日期 =ZoNkj/^,  
accounting for money 款项核算 'H`:c+KDG`  
Accounting Officer 会计主任 ~ecN4Oo4q;  
accounting period 会计报告期；会计期 @f A|y  
accounting policy 会计政策；会计方针 XRM/d5  
accounting practice 会计惯例 iiuT:r  
accounting principle 会计准则 rVhfj~Ts  
accounting record 会计记录 `"'u mIz  
accounting report 会计报告 fb0)("_
V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )6"p@1\u  
Accounting Society of China 中国会计学会 |j/Y#.k;{0  
accounting statement 会计报表 Q7`)&^ Hx  
accounting system 会计制度；会计系统 N:'GNMu  
accounting transaction 会计事项；帐务交易 >8{{H"$;(  
accounting treatment 会计处理 VJA/d2Oys  
accounting year 会计年度 F@z%y'5 Z*  
accretion 增值；添加 G]xYQ]  
accrual 应计项目；应累算数目 V*?QZ;hCP  
accrual basis 应计制；权责发生制 Z;u3G4XlF  
accrual basis accounting 应计制会计；权责发生制会计 H {_D#It  
accrue 应累算；应计 eo;MFd%;  
accrued benefit 应累算利益 3J8>r|u;1'  
accrued charges 应计费用 D0 q42+5  
accrued cumulative preference share dividend 应累算的累积优先股股息 DHjfd+E=s  
accrued expenses 应累算费用 _8SB+s*  
accrued interest payable 应付利息；应计未付利息 c#
u_%*  
accrued interest receivable 应收利息；应计未收利息 /J"fbBX wY  
accrued right 累算权益 GXLh(d!C  
accruing profit 应累算的利润 "I pbR  
accumulated fiscal reserve 累积财政储备 p4\s
KF8-  
accumulated profit 累积利润；滚存溢利 OP=oSfa  
accumulated reserve 累积储备 @D["#pe,}  
accumulation of surplus income 累积收益盈余 bF G?mG:  
acquired assets 既得资产 E!WlQr:b$  
acquisition 收购；购置；取得 1H%p|'FKA  
acquisition cost 购置成本 kwww5p ["  
acquisition expenses 购置费用 Q|VBH5}1O  
acquisition of 100% interest 收购全部股权 X16O9qsh  
acquisition of control 取得控制权 }"RVUYU  
acquisition of fixed assets 购置固定资产 1DU l<&4  
acquisition of shell “买壳” nT~Xc twF  
acquisition price 收购价 "Ar|i8^G3  
act of God 天灾 W}7U
h b  
acting partner 执事合伙人 ETX>wZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 eMEKR5*-O  
active partner 积极参与的合伙人 '9qyf<MlY  
active trading 交投活跃 -d2)  
actual circulation 实际流通 VqD_FS;E  
actual cost 实际成本 uARkf'  
actual expenditure 实际开支；实际支出 Bn.R,B0PL  
actual income 实际入息；实际收入；实际收益 W4#DeT  
actual market 现货市场 h1B_*L   
actual price 现货价；实际价格  D5Jg(-  
actual profit 实际利润 #5^OO ou|  
actual quotation 实盘；实际价位；实际报价 wmMn1q0F  
actual year basis 按实际年度计算 &_@M 6[-  
actuals 实货 D;48VK/Q  
actuarial investigation 精算调查 -W/D Cj<  
actuarial principle 精算原则 "9X(.v0ze  
actuarial report 精算师报告 DP*$@5  
Actuarial Society of Hong Kong 香港精算学会 [P6A$HC<  
actuarial valuation 精算师估值 _BgWy#  
actuary 精算师 iB~dO @  
ad referendum agreement 暂定协议；有待覆核的协定 B"88 .U}$  
ad valorem duty 从价税；按值征税  { /8s`m  
ad valorem duty system 从价税制 "-5FUKI-  
ad valorem fee 从价费 !K=$Q Uq  
ad valorem tariff 从价关税 -J'k
ed  
additional allowance 额外免税额 5>H&0>
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additional amount for unexpired risk 未过期风险的额外款额 1n*"C!q  
additional assessable profit 补加应评税利润 [%/B"wTt  
additional assessment 补加评税 vUL@i'0&o  
additional commitment 额外承担 TgLr4Ex  
additional commitment vote 额外承担拨款 *.A-UoHa  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [H$kVQC  
additional dependent parent allowance 供养父母额外免税额 U3M;{_g  
additional provision 额外拨款 2>J;P C[;  
additional stamp duty 附加印花税 q{[y4c1bG{  
additional tax 补加税罚款；补加税款 ]|IeE!6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )$pqe|,  
adjudged bankrupt 被裁定破产 OB+cE4$  
adjudicated bankrupt 裁定破产人 .345%j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3+C;zDKa  
adjudication of bankruptcy 裁定破产；宣告破产 nc.P  
adjudication of insolvency 裁定无力偿还债务 ^"uD:f)  
adjusted actual 经调整的实数；调整后的实数 MP )nQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y_XRf8Sw  
adjusted figure 经调整的数字；调整后的数额 u2':~h?l  
adjusted liabilities 经调整的负债；调整后的负债 Xp6Z<Z&N  
adjusted loss 经调整的亏损；调整后的亏损 .7Pp'-hK  
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 od!s5f!  
adjusted profit 经调整的利润；调整后的利润 hsK(09:J
 
adjusted surplus 经调整的盈余额；调整后的盈余额 plzwk>b_  
adjusted value 经调整的价值；调整后的价值 t`Xx\  
adjustment 调整；修订；理算〔保险〕 6@d/k.3p  
adjustment centre 调剂中心 IG%x(\V-e  
adjustment lag 调整过程的时间差距；调整时差 f7%g=0.F  
adjustment mechanism 调整机制 dJb7d`  
adjustment of loss 亏损调整 B>"-8#B[4  
adjustment process 调整过程；调整程序 a94nB  
adjustment range 调整幅度 f?@M"p@T  
administered exchange rate 受管制汇率 `"xzC $