[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: vc
lc%ws  
86{>X5+  
A share Ａ股；甲类股份 g
xl7jY  
abatement of tax 减税；减扣免税额 k;^$Pd?t  
ABN AMRO Bank N.V. 荷兰银行 f]r*;YEc4  
above-the-line expenditure 线上项目支出；经常预算支出 8m{e,o2.  
above-the-line receipt 线上项目收入；经常预算收入 "OenYiz  
ABSA Asia Limited 南非联合亚洲有限公司 D3C7f'  
absolute change 绝对数值变更 )h,yQ`.  
absolute expenditure 实际开支 T_S3_-|{==  
absolute guideline figure 绝对准则数字 9295:Y| w1  
absolute interest 绝对权益 M c,|C)  
absolute order of discharge 绝对破产解除令 1b3 a(^^E  
absolute profit margin 绝对利润幅度 \8xSfe  
absolute value 实值；绝对值 I(*3n"  
absolutely vested interest 绝对既得权益 Onq^|r's&  
absorbed cost 已吸收成本；已分摊成本 uA#K59E+  
absorption 吸收；分摊；合并 a<&K^M&  
absorption rate 吸收率；摊配率；分摊率 {d.z/Buu  
ACB Finance Limited 亚洲商业财务有限公司 tY;<S}[@7w  
acceptable form of reciprocity 合理的互惠条件  2 q4p-  
acceptable rate 适当利率；适当汇率 t) &U'^  
acceptance agreement 承兑协议 $bG*f*w  
acceptance for honour 参加承兑 &<;T$Y  
acceptor 承兑人；接受人；受票人 !MKecRG_  
acceptor for honour 参加承兑人 ;0Z-  
accident insurance 意外保险 +E</A:|}S  
Accident Insurance Association of Hong Kong 香港意外保险公会 _[R(9KyF0f  
accident insurance scheme 意外保险计划 Ye3o}G9z  
accident year basis 意外年度基准 Ca'BE#q  
accommodation 通融；贷款 :XhF:c[.:  
accommodation bill 通融票据；空头票据 dNgA C){w  
accommodation party 汇票代发人 !CU-5bpu  
account balance 帐户余额；帐户结余 R$awo/'^  
account book 帐簿 ?(gha  
account collected in advance 预收款项 dM;\)jm  
account current book 往来帐簿 W\~ie}D{  
account of after-acquired property 事后取得的财产报告 qGA|.I9,  
account of defaulter 拖欠帐目 ^UKAD'_#%O  
account payable 应付帐款 S a
+Y/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
P4#i]7%  
account receivable 应收帐款 C>Hdp_Lm  
account receivable report 应收帐款报表 rp4D_80q  
account statement 结单；帐单；会计财务报表 $sY'=S  
account title 帐户名称；会计科目 ``CM7|)>`  
accountant's report 会计师报告 m538p.(LIR  
Accountant's Report Rules 会计师报告规则 X:UlL" G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 th73eC'  
Accounting Arrangements 《会计安排》 nod&^%O"  
accounting basis 会计基础 S'!&,Dxq^  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]jD\4\M}  
Accounting Circular 《会计通告》 K@7%i|H  
accounting class 会计类别 R%
szN.cI  
accounting date 记帐日期；会计结算日期 fx|d"VF[  
accounting for money 款项核算 O8 .iP+  
Accounting Officer 会计主任 %/uLyCUZ  
accounting period 会计报告期；会计期 |p/*OFC6  
accounting policy 会计政策；会计方针 ^0v3NG6  
accounting practice 会计惯例 lW?}Ts~'  
accounting principle 会计准则 /[_aK0U3  
accounting record 会计记录 %"v:x?d$$o  
accounting report 会计报告 LY0f`RX*&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =Smd/'`_  
Accounting Society of China 中国会计学会 J+t51B(a  
accounting statement 会计报表 7nT|yL?  
accounting system 会计制度；会计系统 Jpduk&u  
accounting transaction 会计事项；帐务交易 u~OlJ1V  
accounting treatment 会计处理 /C8}5)  
accounting year 会计年度 MJiVFfYW  
accretion 增值；添加 _fS\p|W(E  
accrual 应计项目；应累算数目 i!2k f  
accrual basis 应计制；权责发生制 OpaRQ=  
accrual basis accounting 应计制会计；权责发生制会计 o:{Sws(=  
accrue 应累算；应计 XnP?hw%  
accrued benefit 应累算利益 ^gcB+  
accrued charges 应计费用 "BT M,CB  
accrued cumulative preference share dividend 应累算的累积优先股股息 pK-tj  
accrued expenses 应累算费用 {LjzkXs  
accrued interest payable 应付利息；应计未付利息 
]<<,{IQ  
accrued interest receivable 应收利息；应计未收利息 DyqqY$ vH(  
accrued right 累算权益 \'Ca1[y@B  
accruing profit 应累算的利润 [TA.|7&  
accumulated fiscal reserve 累积财政储备 UdrgUqq)  
accumulated profit 累积利润；滚存溢利 kS_#8I  
accumulated reserve 累积储备 = vqJ0!  
accumulation of surplus income 累积收益盈余 ke2dQ^kc4  
acquired assets 既得资产 Z$J-4KN  
acquisition 收购；购置；取得 L'Cd`.yVO  
acquisition cost 购置成本
:oy2mi;  
acquisition expenses 购置费用 ZY,$oFdsi  
acquisition of 100% interest 收购全部股权 /%;J1{O  
acquisition of control 取得控制权 ,G0"T~  
acquisition of fixed assets 购置固定资产 jv.tg,c_6  
acquisition of shell “买壳” bXJ(QXHd%  
acquisition price 收购价 *jhgCm  
act of God 天灾 SLEOcOAmD  
acting partner 执事合伙人 ,iYhD-"'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 WA2NjxYz  
active partner 积极参与的合伙人 \2;!}  
active trading 交投活跃 ?u#s?$Y?  
actual circulation 实际流通 ?jz\[0)s  
actual cost 实际成本 \bT0\ (Js\  
actual expenditure 实际开支；实际支出 JYWoQ[ZO#>  
actual income 实际入息；实际收入；实际收益 ]*=!lfrV  
actual market 现货市场 MUbKlX  
actual price 现货价；实际价格 O\f`+Q`0  
actual profit 实际利润 U+'zz#0qN  
actual quotation 实盘；实际价位；实际报价 lZRO"[<  
actual year basis 按实际年度计算 q`mxN!1[  
actuals 实货 i ZPNss  
actuarial investigation 精算调查 Ra53M!>]  
actuarial principle 精算原则 Ub f5:  
actuarial report 精算师报告 n@tt.n!{l  
Actuarial Society of Hong Kong 香港精算学会 b4wT3  
actuarial valuation 精算师估值 M-].l3  
actuary 精算师 c /88|k  
ad referendum agreement 暂定协议；有待覆核的协定 dBA&NW07  
ad valorem duty 从价税；按值征税 iPl,KjGk  
ad valorem duty system 从价税制 Gjeb)Y6N  
ad valorem fee 从价费 GXm#\)  
ad valorem tariff 从价关税 8nBYP+t,e  
additional allowance 额外免税额 %Qz<Lk">.  
additional amount for unexpired risk 未过期风险的额外款额 5ph CEKt;  
additional assessable profit 补加应评税利润 <_8bAO8\  
additional assessment 补加评税 o5J6Xi
0+  
additional commitment 额外承担 W*s=No3C  
additional commitment vote 额外承担拨款 @D-I@Cyl  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rD21:1s  
additional dependent parent allowance 供养父母额外免税额 >}f!. i  
additional provision 额外拨款 \(7A7~  
additional stamp duty 附加印花税 G^ k8Or2  
additional tax 补加税罚款；补加税款 F&uiI;+zJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P9m
  
adjudged bankrupt 被裁定破产 ]#4kqj}  
adjudicated bankrupt 裁定破产人 V+D5<nICr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xO:h [  
adjudication of bankruptcy 裁定破产；宣告破产 w=?nD6Xhz  
adjudication of insolvency 裁定无力偿还债务 Cxq|N]E  
adjusted actual 经调整的实数；调整后的实数 F|6"-*[RS  
adjusted current assets 经调整的流动资产；调整后的流动资产 }%}$h2
:  
adjusted figure 经调整的数字；调整后的数额 nygGI_[l  
adjusted liabilities 经调整的负债；调整后的负债 T^]]z}k  
adjusted loss 经调整的亏损；调整后的亏损 j~Fd8]@  
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 m{ani/bt  
adjusted profit 经调整的利润；调整后的利润 B&B4 P  
adjusted surplus 经调整的盈余额；调整后的盈余额 :0(^^6Q\  
adjusted value 经调整的价值；调整后的价值 C3^3<  
adjustment 调整；修订；理算〔保险〕 HaL'/V~  
adjustment centre 调剂中心 Y?1T XsvF  
adjustment lag 调整过程的时间差距；调整时差 H(K!{k  
adjustment mechanism 调整机制 b=BNbmX  
adjustment of loss 亏损调整 h #gI1(uL  
adjustment process 调整过程；调整程序 k(tB+k!vH\  
adjustment range 调整幅度 CR.d3!&28  
administered exchange rate 受管制汇率 a0]GQyIG