[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: ;eT+Ly|{  
,BE4z2a  
A share Ａ股；甲类股份 E% d3}@  
abatement of tax 减税；减扣免税额 GLr7sack  
ABN AMRO Bank N.V. 荷兰银行 T7~Vk2o%(  
above-the-line expenditure 线上项目支出；经常预算支出 y$U(oIU>  
above-the-line receipt 线上项目收入；经常预算收入 3jDAj!_ea  
ABSA Asia Limited 南非联合亚洲有限公司 ,8Q&X~$rY  
absolute change 绝对数值变更 eG j[% pk  
absolute expenditure 实际开支 /L*JHNu"_  
absolute guideline figure 绝对准则数字 ,@0D_&JAl  
absolute interest 绝对权益 \TnRn(Kw  
absolute order of discharge 绝对破产解除令 p@iU9K\,  
absolute profit margin 绝对利润幅度 c!dc` R  
absolute value 实值；绝对值 SCo;Ek  
absolutely vested interest 绝对既得权益 C5x*t Q|  
absorbed cost 已吸收成本；已分摊成本 @tg4rl  
absorption 吸收；分摊；合并 ]8dzTEjk  
absorption rate 吸收率；摊配率；分摊率 ^!sIEL  
ACB Finance Limited 亚洲商业财务有限公司 %2^wyVkq:  
acceptable form of reciprocity 合理的互惠条件 bW^JR,  
acceptable rate 适当利率；适当汇率 z`(">J  
acceptance agreement 承兑协议 ^b^}6L'Z  
acceptance for honour 参加承兑 'o%6TWl9s  
acceptor 承兑人；接受人；受票人 O8)N`#1>+  
acceptor for honour 参加承兑人 vk.P| Y-;  
accident insurance 意外保险 (fcJp)D  
Accident Insurance Association of Hong Kong 香港意外保险公会 I@q(P>]X9  
accident insurance scheme 意外保险计划 @23~)uiZa  
accident year basis 意外年度基准 Lf+"Gp  
accommodation 通融；贷款 ^vha4<'-qG  
accommodation bill 通融票据；空头票据 3V%ts7:a  
accommodation party 汇票代发人 }0~X)Vgm(  
account balance 帐户余额；帐户结余 -~v1@  
account book 帐簿 rceX|i>9n  
account collected in advance 预收款项 =SVb k  
account current book 往来帐簿 (0u(<q
A\  
account of after-acquired property 事后取得的财产报告 M3Oqto
<8"  
account of defaulter 拖欠帐目 e"&QQ-q  
account payable 应付帐款 E_T!|Q.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "?ON0u9
 
account receivable 应收帐款 z#^;'n nw  
account receivable report 应收帐款报表 >p 9~'
 
account statement 结单；帐单；会计财务报表 ubUVxYD?  
account title 帐户名称；会计科目 ?tx."MZ  
accountant's report 会计师报告 1:22y:^j  
Accountant's Report Rules 会计师报告规则 6os{q`/Q])  
accounting and auditing procedure 会计与审计程序；会计与核数程序 QJ2D C  
Accounting Arrangements 《会计安排》 4Be\5Byr  
accounting basis 会计基础 FA!!S`{\  
accounting by Official Receiver 破产管理署署长呈交的帐目 l;i/$Yu7  
Accounting Circular 《会计通告》 #eIFRNRb)  
accounting class 会计类别 h&2l0|8k  
accounting date 记帐日期；会计结算日期 FwUgMR*xq  
accounting for money 款项核算 I`;SA~5  
Accounting Officer 会计主任 +F+M[ef<ws  
accounting period 会计报告期；会计期 -{A*`.[v  
accounting policy 会计政策；会计方针 T,h9xl 9i  
accounting practice 会计惯例 t^~Qv  
accounting principle 会计准则 a!B"WNb+
 
accounting record 会计记录 tn}MKo  
accounting report 会计报告
IPf>9#L  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ui.S)\B  
Accounting Society of China 中国会计学会 #p2`9o  
accounting statement 会计报表 `G`yA%  
accounting system 会计制度；会计系统 "{[\VsX|c  
accounting transaction 会计事项；帐务交易 Y`rl i  
accounting treatment 会计处理 J?C:@Q  
accounting year 会计年度 v?_L_{x;W  
accretion 增值；添加 oS^KC}X  
accrual 应计项目；应累算数目 0+F --E4  
accrual basis 应计制；权责发生制 -tfUkGdx;l  
accrual basis accounting 应计制会计；权责发生制会计 7=gcdfW,;x  
accrue 应累算；应计 9;NXzO27  
accrued benefit 应累算利益 45rG\$%#  
accrued charges 应计费用 33g$mUB  
accrued cumulative preference share dividend 应累算的累积优先股股息 PU8dr|!  
accrued expenses 应累算费用 -\n%K
  
accrued interest payable 应付利息；应计未付利息 xZA.<Yd^r  
accrued interest receivable 应收利息；应计未收利息 Z@}qL1  
accrued right 累算权益 psUT2  
accruing profit 应累算的利润 < n/ 2  
accumulated fiscal reserve 累积财政储备 </2 aQn  
accumulated profit 累积利润；滚存溢利 LVT:oIQ  
accumulated reserve 累积储备 r1:CHIwK  
accumulation of surplus income 累积收益盈余 }=Ul8 <  
acquired assets 既得资产 9g]%}+D  
acquisition 收购；购置；取得 9{ #5~WP  
acquisition cost 购置成本 /36gf  
acquisition expenses 购置费用 ;8a9S0eS  
acquisition of 100% interest 收购全部股权 F^81?Fi.  
acquisition of control 取得控制权 %OOkPda  
acquisition of fixed assets 购置固定资产 sou~m,#  
acquisition of shell “买壳” ERia5HnoD,  
acquisition price 收购价 51Vqbtj^  
act of God 天灾 V-eRGSx  
acting partner 执事合伙人 xpc{#/Nk  
active market 买卖活跃的市场；交投畅旺的市场；旺市 b!bg sd  
active partner 积极参与的合伙人 S=\cF,Zs  
active trading 交投活跃 Lv#0-+]$Bt  
actual circulation 实际流通 nW}jTBu_K+  
actual cost 实际成本 5?Pf#kq  
actual expenditure 实际开支；实际支出 ,3N>`]Km'  
actual income 实际入息；实际收入；实际收益 "By$!R-&  
actual market 现货市场 '6; {DX  
actual price 现货价；实际价格 HQ]mDo  
actual profit 实际利润 )/)[}wN;j  
actual quotation 实盘；实际价位；实际报价 Em !%3C1 r  
actual year basis 按实际年度计算 YmOj.Q&  
actuals 实货 U$Z<lx2P  
actuarial investigation 精算调查
I]hjv  
actuarial principle 精算原则 &>&6OV]P'  
actuarial report 精算师报告 x-]:g&5T  
Actuarial Society of Hong Kong 香港精算学会 ]6M,s0  
actuarial valuation 精算师估值 `!$6F:d_l  
actuary 精算师 iI`
vu  
ad referendum agreement 暂定协议；有待覆核的协定 Q-rG~O9-  
ad valorem duty 从价税；按值征税 fp*6Dv_  
ad valorem duty system 从价税制 DQ30\b"gU  
ad valorem fee 从价费 at4JLbk  
ad valorem tariff 从价关税 R:$E'PSx  
additional allowance 额外免税额 -DK 6(<:0  
additional amount for unexpired risk 未过期风险的额外款额  JJmW%%]i  
additional assessable profit 补加应评税利润 1wFW&|>1  
additional assessment 补加评税 E- [Eg  
additional commitment 额外承担 yjsj+K pL  
additional commitment vote 额外承担拨款 L_aqr?Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qYJ<I'Ux O  
additional dependent parent allowance 供养父母额外免税额 +80bG(I_  
additional provision 额外拨款 FvY=!U06  
additional stamp duty 附加印花税 :)i,K>y3i  
additional tax 补加税罚款；补加税款 6
<T:B[a-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @HPr;m!  
adjudged bankrupt 被裁定破产 zjh:jrv~  
adjudicated bankrupt 裁定破产人 [NAfy~X *  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 I;-Y2*  
adjudication of bankruptcy 裁定破产；宣告破产 >KL=(3:":p  
adjudication of insolvency 裁定无力偿还债务 uAqiL>y  
adjusted actual 经调整的实数；调整后的实数 Ar[|M2|  
adjusted current assets 经调整的流动资产；调整后的流动资产 q/@+ .q  
adjusted figure 经调整的数字；调整后的数额 -fXQ62:S  
adjusted liabilities 经调整的负债；调整后的负债 A]TEs)#*7)  
adjusted loss 经调整的亏损；调整后的亏损 URs]S~tk  
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 Km $o@  
adjusted profit 经调整的利润；调整后的利润 ge(,>xB  
adjusted surplus 经调整的盈余额；调整后的盈余额 d
f$.gP  
adjusted value 经调整的价值；调整后的价值 !+A%`m  
adjustment 调整；修订；理算〔保险〕 'tY (&&  
adjustment centre 调剂中心 <D3mt Q  
adjustment lag 调整过程的时间差距；调整时差 r7oF
G!.?  
adjustment mechanism 调整机制 $y&W:  
adjustment of loss 亏损调整 f}"eN/T  
adjustment process 调整过程；调整程序 NLK 1IH#  
adjustment range 调整幅度 Jx~H4y=z  
administered exchange rate 受管制汇率 8toOdh