[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: IR8&4qOs  
an`(?6d  
A share Ａ股；甲类股份 1n(}Q1fa  
abatement of tax 减税；减扣免税额 #jx?uS  
ABN AMRO Bank N.V. 荷兰银行 DOIWhd5:  
above-the-line expenditure 线上项目支出；经常预算支出 0
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above-the-line receipt 线上项目收入；经常预算收入 RT"2Us]*  
ABSA Asia Limited 南非联合亚洲有限公司 kw:D~E(  
absolute change 绝对数值变更 ;Hb[gvl  
absolute expenditure 实际开支 U3K<@r  
absolute guideline figure 绝对准则数字 kte.E%.PE  
absolute interest 绝对权益 7NC8<o;  
absolute order of discharge 绝对破产解除令 I<
K/d  
absolute profit margin 绝对利润幅度 3F}KrG  
absolute value 实值；绝对值 -*fYR#VQQB  
absolutely vested interest 绝对既得权益 7B!Qq/E?g  
absorbed cost 已吸收成本；已分摊成本 gA1in  
absorption 吸收；分摊；合并 .l5"X>  
absorption rate 吸收率；摊配率；分摊率 <^_Vl8%  
ACB Finance Limited 亚洲商业财务有限公司 7U`S9DDwq  
acceptable form of reciprocity 合理的互惠条件 J
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acceptable rate 适当利率；适当汇率 z8 ;#H tr  
acceptance agreement 承兑协议
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acceptance for honour 参加承兑 v@uaf=x-  
acceptor 承兑人；接受人；受票人 {/xs9.8:JX  
acceptor for honour 参加承兑人 u=}bq{  
accident insurance 意外保险 H8]^f=  
Accident Insurance Association of Hong Kong 香港意外保险公会 { DQE7kI  
accident insurance scheme 意外保险计划 @dCPa7:>&  
accident year basis 意外年度基准 ]</4#?_  
accommodation 通融；贷款 lO:{tV  
accommodation bill 通融票据；空头票据 fP1OH&Ar  
accommodation party 汇票代发人 [Um4\QvUx  
account balance 帐户余额；帐户结余 Cj 2Xl  
account book 帐簿 tZ j,A%<  
account collected in advance 预收款项 xqC<p`?4  
account current book 往来帐簿 H"rzRd;S  
account of after-acquired property 事后取得的财产报告 9Y%?)t.2  
account of defaulter 拖欠帐目 0s9z @>2  
account payable 应付帐款 ;Fem<p)V  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {Y:ZY+  
account receivable 应收帐款 G+X[R^RD  
account receivable report 应收帐款报表 L##8+OJ.L  
account statement 结单；帐单；会计财务报表 7$'mC9  
account title 帐户名称；会计科目 jJ"EGFa8  
accountant's report 会计师报告 >-@ U_p  
Accountant's Report Rules 会计师报告规则 6_5d  
accounting and auditing procedure 会计与审计程序；会计与核数程序 wV[V#KpX8-  
Accounting Arrangements 《会计安排》 8Cs
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accounting basis 会计基础 _=*tDa  
accounting by Official Receiver 破产管理署署长呈交的帐目 `$sY^EX  
Accounting Circular 《会计通告》 -+=:+LhSMb  
accounting class 会计类别 JD{MdhhV  
accounting date 记帐日期；会计结算日期 Fv)
;5LD  
accounting for money 款项核算 }t 51U0b%  
Accounting Officer 会计主任 s>VEuLY*  
accounting period 会计报告期；会计期 )ozcr^  
accounting policy 会计政策；会计方针 _/ }6  
accounting practice 会计惯例 "8muMa8Q%  
accounting principle 会计准则 bLM"t0  
accounting record 会计记录 yLz,V}  
accounting report 会计报告 ^'[@M'`~L  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xOL)Pjo/m  
Accounting Society of China 中国会计学会 '#N5i  
accounting statement 会计报表 .y7)XLC  
accounting system 会计制度；会计系统 jfY{z=*]u  
accounting transaction 会计事项；帐务交易 l/ rZcf8z  
accounting treatment 会计处理 TA0D{
  
accounting year 会计年度 (HaKF7Jsi  
accretion 增值；添加 3K#mF7)a  
accrual 应计项目；应累算数目 {y^|ET7  
accrual basis 应计制；权责发生制 +~4bB$6*4)  
accrual basis accounting 应计制会计；权责发生制会计 Sq-3-w,R~  
accrue 应累算；应计 q^N0abzgP  
accrued benefit 应累算利益 ?n g14e  
accrued charges 应计费用 k?HrD"k"  
accrued cumulative preference share dividend 应累算的累积优先股股息 YXzZ-28,<  
accrued expenses 应累算费用 {x|kg;  
accrued interest payable 应付利息；应计未付利息 /iU UM t'  
accrued interest receivable 应收利息；应计未收利息 .IH@_iX  
accrued right 累算权益 >nhE%:X>  
accruing profit 应累算的利润 l7'{OB L  
accumulated fiscal reserve 累积财政储备 N2tkCkl^x9  
accumulated profit 累积利润；滚存溢利 d=?Mj]  
accumulated reserve 累积储备 :6W^ S/pf  
accumulation of surplus income 累积收益盈余 Dr6s^}}~n  
acquired assets 既得资产  )8$:DW;  
acquisition 收购；购置；取得 _3.G\/>[K  
acquisition cost 购置成本 afY_9g!\  
acquisition expenses 购置费用 i-k >U}[%  
acquisition of 100% interest 收购全部股权 b4v(k(<  
acquisition of control 取得控制权 >:jM}*dnL  
acquisition of fixed assets 购置固定资产 ~ThVap[*  
acquisition of shell “买壳” GOf`Z'\xt  
acquisition price 收购价 /bmXDDYH4  
act of God 天灾 oSn! "<x  
acting partner 执事合伙人 +mc[S  
active market 买卖活跃的市场；交投畅旺的市场；旺市 H wp{<  
active partner 积极参与的合伙人 \TbsoWX  
active trading 交投活跃 CZyz;Jtk  
actual circulation 实际流通 4bi NGl~  
actual cost 实际成本 I7fb}j`/  
actual expenditure 实际开支；实际支出 3
82*  
actual income 实际入息；实际收入；实际收益 AfRW=&xdT  
actual market 现货市场 #v4L oNm  
actual price 现货价；实际价格 c~^CKgr~R9  
actual profit 实际利润 Ufdl|smt1  
actual quotation 实盘；实际价位；实际报价 2e9jo,i  
actual year basis 按实际年度计算 9c6czirwR^  
actuals 实货 oTCzYY  
actuarial investigation 精算调查 /2;dH]o0  
actuarial principle 精算原则 vZ$U^>":  
actuarial report 精算师报告 |(V?,^b^ro  
Actuarial Society of Hong Kong 香港精算学会 7v_i>_m]  
actuarial valuation 精算师估值 ~)q  g  
actuary 精算师 bmOqeUgB  
ad referendum agreement 暂定协议；有待覆核的协定 eOm< !H  
ad valorem duty 从价税；按值征税 Vd+td;9(  
ad valorem duty system 从价税制 S]&8St  
ad valorem fee 从价费 F{k$Atb?g/  
ad valorem tariff 从价关税 ;} lT  
additional allowance 额外免税额 #?{qlgv<p  
additional amount for unexpired risk 未过期风险的额外款额 sM9FE{,mx  
additional assessable profit 补加应评税利润 #:J:YMv  
additional assessment 补加评税 EntF@ln!  
additional commitment 额外承担 )Hbb&F  
additional commitment vote 额外承担拨款 1 -ZJT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Eh\ 1O(a(  
additional dependent parent allowance 供养父母额外免税额 {L@+(I  
additional provision 额外拨款 mZ~qG5@/F  
additional stamp duty 附加印花税 Ia629gi5s  
additional tax 补加税罚款；补加税款 d2rL 8jW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J["H[T*  
adjudged bankrupt 被裁定破产 l~ bKBz  
adjudicated bankrupt 裁定破产人 :{LAVMG&^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vSO T*0r  
adjudication of bankruptcy 裁定破产；宣告破产 /+VIw`E  
adjudication of insolvency 裁定无力偿还债务 egm)a   
adjusted actual 经调整的实数；调整后的实数 cjuZBFl  
adjusted current assets 经调整的流动资产；调整后的流动资产 OJAx:&]3  
adjusted figure 经调整的数字；调整后的数额 *E:x E/M!2  
adjusted liabilities 经调整的负债；调整后的负债 lT.zNhz:d9  
adjusted loss 经调整的亏损；调整后的亏损 x#VyQ[ok  
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 dY}pN"  
adjusted profit 经调整的利润；调整后的利润 2-++i:, g  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^q ;Cx7T_p  
adjusted value 经调整的价值；调整后的价值 v"Me{+  
adjustment 调整；修订；理算〔保险〕 >':5?\C+-  
adjustment centre 调剂中心 7K&}C;+  
adjustment lag 调整过程的时间差距；调整时差 9UwLF`XM  
adjustment mechanism 调整机制 >$\Bu]{1  
adjustment of loss 亏损调整 nH@(Y&S  
adjustment process 调整过程；调整程序 Ia2(Km  
adjustment range 调整幅度 ;DuXSy!g  
administered exchange rate 受管制汇率 TyF{tuF