[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: LPYbHo3fq  
(b,[C\RBF  
A share Ａ股；甲类股份 llV3ka^!  
abatement of tax 减税；减扣免税额
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ABN AMRO Bank N.V. 荷兰银行 e
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above-the-line expenditure 线上项目支出；经常预算支出 6[E|
 
above-the-line receipt 线上项目收入；经常预算收入 9`//^8G:=  
ABSA Asia Limited 南非联合亚洲有限公司 6]
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absolute change 绝对数值变更 ^D`v3d  
absolute expenditure 实际开支 3bZIYF2@  
absolute guideline figure 绝对准则数字 R"MRnr_4K  
absolute interest 绝对权益 :,b iyJt  
absolute order of discharge 绝对破产解除令 so$(_W3E,  
absolute profit margin 绝对利润幅度 *+'2?*  
absolute value 实值；绝对值 "P-lSF?T  
absolutely vested interest 绝对既得权益
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absorbed cost 已吸收成本；已分摊成本 *'Y@3vKE  
absorption 吸收；分摊；合并 hI?sOR!  
absorption rate 吸收率；摊配率；分摊率 W!!S!JF  
ACB Finance Limited 亚洲商业财务有限公司 G$0c'9d*(  
acceptable form of reciprocity 合理的互惠条件 ^ .k |SK`U  
acceptable rate 适当利率；适当汇率 &!aAO(g  
acceptance agreement 承兑协议 r0d35
 
acceptance for honour 参加承兑 cKb)VG^  
acceptor 承兑人；接受人；受票人 Z+j\a5d?,  
acceptor for honour 参加承兑人 e!Y0-=?nf#  
accident insurance 意外保险 -Y Bd, k3  
Accident Insurance Association of Hong Kong 香港意外保险公会 'I;!pUfVp  
accident insurance scheme 意外保险计划 )*;zW!H  
accident year basis 意外年度基准 6 5y+Z  
accommodation 通融；贷款 "<_0A f]  
accommodation bill 通融票据；空头票据 l\M_-:I+4  
accommodation party 汇票代发人 Y HSYu  
account balance 帐户余额；帐户结余 mC?i}+4>4R  
account book 帐簿 Uj+j}C  
account collected in advance 预收款项 ;zM*bWh9  
account current book 往来帐簿 dVB~Smsr  
account of after-acquired property 事后取得的财产报告 wn_b[tdxq  
account of defaulter 拖欠帐目 t5)+&I
2  
account payable 应付帐款 9% l%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 p~noM/*2r  
account receivable 应收帐款 7\*FEjRM]  
account receivable report 应收帐款报表 P=3RLL<l  
account statement 结单；帐单；会计财务报表 +w@M~?>  
account title 帐户名称；会计科目 b@3_L4~  
accountant's report 会计师报告 pfu1O6R  
Accountant's Report Rules 会计师报告规则 ?bM_q_5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l]~n3 IK"  
Accounting Arrangements 《会计安排》 K=!Bh*  
accounting basis 会计基础 yaq'Lt`  
accounting by Official Receiver 破产管理署署长呈交的帐目 sY?,0T_m  
Accounting Circular 《会计通告》 V=fEPM  
accounting class 会计类别 mUS_(0q  
accounting date 记帐日期；会计结算日期 Bs?7:kN(  
accounting for money 款项核算 .9md~j:o^s  
Accounting Officer 会计主任 xss`Y,5?  
accounting period 会计报告期；会计期 l; y7]DO  
accounting policy 会计政策；会计方针 E0`Lg c  
accounting practice 会计惯例 Z2im@c67{  
accounting principle 会计准则 Dfq(Iv  
accounting record 会计记录 EkGQ(fZ1|  
accounting report 会计报告 N3u((
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 []a[v%PkG  
Accounting Society of China 中国会计学会 aK`@6F,]j  
accounting statement 会计报表 5M9 I,  
accounting system 会计制度；会计系统 hstbz  
accounting transaction 会计事项；帐务交易 'v]u#/7a  
accounting treatment 会计处理 el:9wq  
accounting year 会计年度 8]&i-VFof  
accretion 增值；添加
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accrual 应计项目；应累算数目 A^q[N   
accrual basis 应计制；权责发生制 CHV*vU<N  
accrual basis accounting 应计制会计；权责发生制会计 J|&JD?  
accrue 应累算；应计 dt2$`X18  
accrued benefit 应累算利益 gJ2>(k03y  
accrued charges 应计费用 71vkyn@"  
accrued cumulative preference share dividend 应累算的累积优先股股息 5) -~mWy  
accrued expenses 应累算费用 1"pw  
accrued interest payable 应付利息；应计未付利息 t|~YEQ  
accrued interest receivable 应收利息；应计未收利息 5|jw^s7  
accrued right 累算权益 uYE`"/h,1e  
accruing profit 应累算的利润 Z*-g[8FO  
accumulated fiscal reserve 累积财政储备 f4L`.~b'hb  
accumulated profit 累积利润；滚存溢利 SM`w;?L:?  
accumulated reserve 累积储备 &ZL
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accumulation of surplus income 累积收益盈余 w`q%#qRk  
acquired assets 既得资产 D@!=d@V.  
acquisition 收购；购置；取得 _E@:O+K  
acquisition cost 购置成本 u]vQ>Uu  
acquisition expenses 购置费用 'uq#ai[5I  
acquisition of 100% interest 收购全部股权 q$aaA`E%  
acquisition of control 取得控制权 JPGzrEaZ  
acquisition of fixed assets 购置固定资产 6;|n]m\Vd  
acquisition of shell “买壳” 6M13f@v  
acquisition price 收购价 u%.$BD Hg  
act of God 天灾 <!pY$  
acting partner 执事合伙人  J/}:x;Y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,_"AT!r  
active partner 积极参与的合伙人 :O(^w}sle  
active trading 交投活跃 6ND`l5  
actual circulation 实际流通 44-
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actual cost 实际成本 7EXI6jGJ|  
actual expenditure 实际开支；实际支出 WJ_IuX51'  
actual income 实际入息；实际收入；实际收益 {'U Rz[g  
actual market 现货市场 hGiz)v~  
actual price 现货价；实际价格 Y-7^o@y  
actual profit 实际利润 1x[)/@.'f  
actual quotation 实盘；实际价位；实际报价 ^a#X9  
actual year basis 按实际年度计算 y.[Mnj  
actuals 实货 ;pnD0bH  
actuarial investigation 精算调查 .|/~op4;  
actuarial principle 精算原则 /PLn+-  
actuarial report 精算师报告 P3oI2\)*i  
Actuarial Society of Hong Kong 香港精算学会 +"1NC\<
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actuarial valuation 精算师估值 s+Q~~]HJM  
actuary 精算师 Dgy]ae(Hb3  
ad referendum agreement 暂定协议；有待覆核的协定 fJ ,1Ef;Z  
ad valorem duty 从价税；按值征税 ZcaX'5}!S  
ad valorem duty system 从价税制 P{u0ftyX}  
ad valorem fee 从价费 3;a<_cE*@  
ad valorem tariff 从价关税 $ aUo aI  
additional allowance 额外免税额 !%c'$f/  
additional amount for unexpired risk 未过期风险的额外款额 h(5P(`
M  
additional assessable profit 补加应评税利润 Ntbg`LGf'!  
additional assessment 补加评税 uJ6DO#d`P  
additional commitment 额外承担 U
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additional commitment vote 额外承担拨款 %* \es7m}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z@wMc EH  
additional dependent parent allowance 供养父母额外免税额 Ps 8%J;  
additional provision 额外拨款 uV=Qp1~  
additional stamp duty 附加印花税 |_yYLYH'   
additional tax 补加税罚款；补加税款 xKFn.qFr  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &9Xhl''  
adjudged bankrupt 被裁定破产 8H_l:Z[:i  
adjudicated bankrupt 裁定破产人 # 0Lf<NZ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 EI^06q4x  
adjudication of bankruptcy 裁定破产；宣告破产 <A# l 35  
adjudication of insolvency 裁定无力偿还债务 N&M~0iw  
adjusted actual 经调整的实数；调整后的实数 1CHeufQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 k2AJXw  
adjusted figure 经调整的数字；调整后的数额 "U\4:k`:  
adjusted liabilities 经调整的负债；调整后的负债 (`:O~>[N  
adjusted loss 经调整的亏损；调整后的亏损 ldp%{"ZZ  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 KjQR$-  
adjusted profit 经调整的利润；调整后的利润 C?2'+K  
adjusted surplus 经调整的盈余额；调整后的盈余额 0$-xw  
adjusted value 经调整的价值；调整后的价值 &Sr
O)  
adjustment 调整；修订；理算〔保险〕 0A( +ZM d  
adjustment centre 调剂中心 65Cg]Dt71  
adjustment lag 调整过程的时间差距；调整时差 B` k\EL'  
adjustment mechanism 调整机制 phgm0D7
 
adjustment of loss 亏损调整 $ mI0Bk  
adjustment process 调整过程；调整程序 }oNhl^JC  
adjustment range 调整幅度 OD5m9XS  
administered exchange rate 受管制汇率 8)4P Ll