[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: EKUiX#p:M  
Zfd `Fu  
A share Ａ股；甲类股份 _QneaPm%  
abatement of tax 减税；减扣免税额 H#3Ma1z  
ABN AMRO Bank N.V. 荷兰银行 U2 Cmf  
above-the-line expenditure 线上项目支出；经常预算支出 >]x%+@{|  
above-the-line receipt 线上项目收入；经常预算收入 ir~4\G!  
ABSA Asia Limited 南非联合亚洲有限公司 C3KAQU  
absolute change 绝对数值变更 Oo/@A_JO@  
absolute expenditure 实际开支 1]"S?  
absolute guideline figure 绝对准则数字 |Y30B,=M  
absolute interest 绝对权益 /}k?Tg/  
absolute order of discharge 绝对破产解除令 /k KVIlO  
absolute profit margin 绝对利润幅度 fs2y$HN  
absolute value 实值；绝对值 Hq|{Nt%Q  
absolutely vested interest 绝对既得权益 'VV"$`Fu"  
absorbed cost 已吸收成本；已分摊成本 v)~!HCG  
absorption 吸收；分摊；合并 \"9ysePI  
absorption rate 吸收率；摊配率；分摊率 0GQKM~|H  
ACB Finance Limited 亚洲商业财务有限公司 7 iQa)8,  
acceptable form of reciprocity 合理的互惠条件 U. 1&'U*  
acceptable rate 适当利率；适当汇率 t\O#5mo  
acceptance agreement 承兑协议 YoSBS  
acceptance for honour 参加承兑 $U'*}S  
acceptor 承兑人；接受人；受票人 |P-kyY34  
acceptor for honour 参加承兑人 \)cbg#v  
accident insurance 意外保险 Ah;`0H z;  
Accident Insurance Association of Hong Kong 香港意外保险公会 B;t{IYhq{  
accident insurance scheme 意外保险计划 \*Z:w3;r  
accident year basis 意外年度基准 |eksvO'~  
accommodation 通融；贷款 Jm 1n|f  
accommodation bill 通融票据；空头票据 TV K*l*  
accommodation party 汇票代发人 ctR^"'u  
account balance 帐户余额；帐户结余 rnC< (f22  
account book 帐簿 }^`5$HE i  
account collected in advance 预收款项 Y]Zp[!  
account current book 往来帐簿 j rg B56LL  
account of after-acquired property 事后取得的财产报告 IO"q4(&;P4  
account of defaulter 拖欠帐目 e!w#{</8Q  
account payable 应付帐款 8-9<r  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /}(\P@Z  
account receivable 应收帐款 juMHc$d17  
account receivable report 应收帐款报表 A`V:r2hnb  
account statement 结单；帐单；会计财务报表 vb$i00?  
account title 帐户名称；会计科目 eIbz`|%3  
accountant's report 会计师报告  dK]#..  
Accountant's Report Rules 会计师报告规则 !Hj 7|5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8aVj@x$'  
Accounting Arrangements 《会计安排》 5:T}C@  
accounting basis 会计基础 0NXaAf:2Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 [ub)`-6 u  
Accounting Circular 《会计通告》 G#3$sz  
accounting class 会计类别 Mr@{3do$  
accounting date 记帐日期；会计结算日期 k;HI-v  
accounting for money 款项核算 [@0Hmd7  
Accounting Officer 会计主任 8< "lEL|  
accounting period 会计报告期；会计期 K*5Ij]j&  
accounting policy 会计政策；会计方针 CIQ9dx7>  
accounting practice 会计惯例 yS4nB04`=  
accounting principle 会计准则 8O0]h
z  
accounting record 会计记录 P%ZU+ET  
accounting report 会计报告 (]$&.gE.F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3m"9
q  
Accounting Society of China 中国会计学会 9L>ep&u)^  
accounting statement 会计报表 7lAnGP.;  
accounting system 会计制度；会计系统 =g)SZK  
accounting transaction 会计事项；帐务交易 &&Otj-n5  
accounting treatment 会计处理 8<  z  
accounting year 会计年度 E :UJ"6  
accretion 增值；添加 uC?/p1  
accrual 应计项目；应累算数目 o:@A%*jg  
accrual basis 应计制；权责发生制 hYVy65Ea  
accrual basis accounting 应计制会计；权责发生制会计 Se[>z(  
accrue 应累算；应计 R".*dC,0'B  
accrued benefit 应累算利益 4TcW%  
accrued charges 应计费用 Bb7Vf7>  
accrued cumulative preference share dividend 应累算的累积优先股股息 >t4<2|!(M  
accrued expenses 应累算费用 QPW+L*2  
accrued interest payable 应付利息；应计未付利息 ;MW=F9U*  
accrued interest receivable 应收利息；应计未收利息 BUXlHh%<R  
accrued right 累算权益 Obc wmL  
accruing profit 应累算的利润 N._^\FRyn  
accumulated fiscal reserve 累积财政储备 XW*d\vDun  
accumulated profit 累积利润；滚存溢利 7/bF04~%  
accumulated reserve 累积储备 )Hqn  
accumulation of surplus income 累积收益盈余 `9 1?^T;\F  
acquired assets 既得资产 ]"i^VVw  
acquisition 收购；购置；取得 LF!S`|F F  
acquisition cost 购置成本 p9eTrFDy?  
acquisition expenses 购置费用 Cil1wFBb  
acquisition of 100% interest 收购全部股权 7qg. :h  
acquisition of control 取得控制权 V""3#Tw  
acquisition of fixed assets 购置固定资产 xfA@GYCfT  
acquisition of shell “买壳” ?d)FYB  
acquisition price 收购价 v#9Uy}NJ9  
act of God 天灾 Kj+TPqXb  
acting partner 执事合伙人 JgB"N/Oz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D`PA
@t  
active partner 积极参与的合伙人 / 16 r_l  
active trading 交投活跃 Ar`U/ %Cu  
actual circulation 实际流通 _j] vR  
actual cost 实际成本 t#7owY$^  
actual expenditure 实际开支；实际支出 8VMD304  
actual income 实际入息；实际收入；实际收益 #G("Oh  
actual market 现货市场 _x<7^^VT  
actual price 现货价；实际价格 n;r W  
actual profit 实际利润 *4g:V;L  
actual quotation 实盘；实际价位；实际报价 3_Mynop  
actual year basis 按实际年度计算 qhNYQ/uS  
actuals 实货 )"s(
;kU!  
actuarial investigation 精算调查 @eRv`O"  
actuarial principle 精算原则 {?]&P  
actuarial report 精算师报告 }1YQ?:@  
Actuarial Society of Hong Kong 香港精算学会 j8?rMD~  
actuarial valuation 精算师估值 -7m7.>/M  
actuary 精算师 YF13&E2`\  
ad referendum agreement 暂定协议；有待覆核的协定 hJ(S]1B~G  
ad valorem duty 从价税；按值征税 6"V86b0)h}  
ad valorem duty system 从价税制 CoM?cS S  
ad valorem fee 从价费 s5oU  
ad valorem tariff 从价关税 um$L;-2:  
additional allowance 额外免税额 Xl /2-'4  
additional amount for unexpired risk 未过期风险的额外款额 Ml+O - 3T  
additional assessable profit 补加应评税利润 <is%lx(GDX  
additional assessment 补加评税 Og"\@
n  
additional commitment 额外承担 "XKd#ncP  
additional commitment vote 额外承担拨款 \PK}4<x}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9w$+Qc  
additional dependent parent allowance 供养父母额外免税额 &=laZxe  
additional provision 额外拨款 +qmV|$rmM  
additional stamp duty 附加印花税 0zXF{5Up  
additional tax 补加税罚款；补加税款 s@|TQ9e |j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 EV N:3  
adjudged bankrupt 被裁定破产 CDWchY  
adjudicated bankrupt 裁定破产人 ]ru
U X  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 # |,c3$  
adjudication of bankruptcy 裁定破产；宣告破产 Ve4@^Jy;  
adjudication of insolvency 裁定无力偿还债务 ]PZ\N~T
 
adjusted actual 经调整的实数；调整后的实数 ~Q5 i0s%  
adjusted current assets 经调整的流动资产；调整后的流动资产 T :X A  
adjusted figure 经调整的数字；调整后的数额 hi9@U]H#  
adjusted liabilities 经调整的负债；调整后的负债 ?.,2EC=+  
adjusted loss 经调整的亏损；调整后的亏损 3  ~\S]  
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 usI$  
adjusted profit 经调整的利润；调整后的利润 Xldz&&@  
adjusted surplus 经调整的盈余额；调整后的盈余额 KJ8Qi+cZ  
adjusted value 经调整的价值；调整后的价值 *@[+C~U  
adjustment 调整；修订；理算〔保险〕  Ml9  
adjustment centre 调剂中心 Y>PC>  
adjustment lag 调整过程的时间差距；调整时差 be~'}`>  
adjustment mechanism 调整机制 yx/.4DW1Ua  
adjustment of loss 亏损调整 TXK82qTdf  
adjustment process 调整过程；调整程序 n;*W#c  
adjustment range 调整幅度 b "5WsJ:'#  
administered exchange rate 受管制汇率 S{c;n*xf