[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: ?kT~)k  
BIb{<tG^N  
A share Ａ股；甲类股份 nU">> 1!U  
abatement of tax 减税；减扣免税额 tZJ 9}\r  
ABN AMRO Bank N.V. 荷兰银行 {ra Esb-X  
above-the-line expenditure 线上项目支出；经常预算支出 h!J
jN$  
above-the-line receipt 线上项目收入；经常预算收入
^{6UAT~!R  
ABSA Asia Limited 南非联合亚洲有限公司 &CPe$'FYI  
absolute change 绝对数值变更 kBDe*K.V  
absolute expenditure 实际开支 K4VPmkG  
absolute guideline figure 绝对准则数字 %r}KvJgd  
absolute interest 绝对权益 34O+#0<y~  
absolute order of discharge 绝对破产解除令 Qh1Kl_a?Lv  
absolute profit margin 绝对利润幅度 c'wU O3S  
absolute value 实值；绝对值 R- ?0k:  
absolutely vested interest 绝对既得权益 a3E*%G  
absorbed cost 已吸收成本；已分摊成本 ZQ-z2s9U  
absorption 吸收；分摊；合并 +Fy-~Mq  
absorption rate 吸收率；摊配率；分摊率 ;M(ehX   
ACB Finance Limited 亚洲商业财务有限公司 -*]9Ma<wa  
acceptable form of reciprocity 合理的互惠条件 j:vD9sdQ  
acceptable rate 适当利率；适当汇率 ^5zS2nm  
acceptance agreement 承兑协议 Wpg?%+Y  
acceptance for honour 参加承兑 OU Yb-  
acceptor 承兑人；接受人；受票人 X\^3,k."  
acceptor for honour 参加承兑人 'amex  
accident insurance 意外保险 9N3oVH
c?  
Accident Insurance Association of Hong Kong 香港意外保险公会 Liz6ob  
accident insurance scheme 意外保险计划 !&`7  
accident year basis 意外年度基准 ogh2kh
t  
accommodation 通融；贷款 !gA^$(=:"  
accommodation bill 通融票据；空头票据 1{uDHB  
accommodation party 汇票代发人 }O-%kl  
account balance 帐户余额；帐户结余 []] LyWk  
account book 帐簿 9M-]~.O  
account collected in advance 预收款项 zs]>XO~Jg  
account current book 往来帐簿 C*6bR? I9  
account of after-acquired property 事后取得的财产报告 ^Qb!k/$3y  
account of defaulter 拖欠帐目 <?`e9o  
account payable 应付帐款 Q:xI} ]FM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >5z`SZf  
account receivable 应收帐款 v:;C|uE|  
account receivable report 应收帐款报表 daokiU+l2  
account statement 结单；帐单；会计财务报表 V'|
g  
account title 帐户名称；会计科目 -iZjs  
accountant's report 会计师报告 W3{5Do.h  
Accountant's Report Rules 会计师报告规则 )8A=yrTIT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 u BW  
Accounting Arrangements 《会计安排》 66y,{t
  
accounting basis 会计基础 R/KWl^oNj  
accounting by Official Receiver 破产管理署署长呈交的帐目 =_~'G^`tu  
Accounting Circular 《会计通告》 mm9S#Ya  
accounting class 会计类别 dT-O8  
accounting date 记帐日期；会计结算日期 ?[|4QzR  
accounting for money 款项核算 I{P$
B-  
Accounting Officer 会计主任 fqp7a1qQl  
accounting period 会计报告期；会计期 vXWESy  
accounting policy 会计政策；会计方针 !*QA;*e  
accounting practice 会计惯例 zw;(:fgY#  
accounting principle 会计准则 XajY'+DIsz  
accounting record 会计记录 7*8nUq  
accounting report 会计报告 &wWGZ~T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  (fjXp75  
Accounting Society of China 中国会计学会 ovRCF(Og,  
accounting statement 会计报表 cH8H)55F  
accounting system 会计制度；会计系统 
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accounting transaction 会计事项；帐务交易 fJN9+l  
accounting treatment 会计处理 <P)%Ms  
accounting year 会计年度 K {N;k-  
accretion 增值；添加 @RG3*3(  
accrual 应计项目；应累算数目 OsuSx^}  
accrual basis 应计制；权责发生制 Mh@ylp+q  
accrual basis accounting 应计制会计；权责发生制会计 <zWQ[^  
accrue 应累算；应计 :.
o0<  
accrued benefit 应累算利益 o~z.7q  
accrued charges 应计费用 dL
Py%q  
accrued cumulative preference share dividend 应累算的累积优先股股息 g&20F`.N*>  
accrued expenses 应累算费用 vf'jz
`Z  
accrued interest payable 应付利息；应计未付利息 6/
[h24d  
accrued interest receivable 应收利息；应计未收利息 PyJblW  
accrued right 累算权益 OaVL NA^{  
accruing profit 应累算的利润 G`<1>%"F  
accumulated fiscal reserve 累积财政储备 gA8u E  
accumulated profit 累积利润；滚存溢利 :<|fZa4!"  
accumulated reserve 累积储备 :zTj"P>"I  
accumulation of surplus income 累积收益盈余 z:q'?{`I  
acquired assets 既得资产 e@MCumc~+  
acquisition 收购；购置；取得 #B{F{,vlu,  
acquisition cost 购置成本 NomK(%8m$  
acquisition expenses 购置费用 6I'VXdeN  
acquisition of 100% interest 收购全部股权 w@D@,q'x  
acquisition of control 取得控制权 :=KGQ3V~eK  
acquisition of fixed assets 购置固定资产 !Kn+*'#  
acquisition of shell “买壳” hYQ%|CBXBR  
acquisition price 收购价 Wa< NId  
act of God 天灾 lIT2 AFX+  
acting partner 执事合伙人 ':fbf7EL<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 a*@Z^5f  
active partner 积极参与的合伙人 P>cJ~FM  
active trading 交投活跃 kUBHK"}K  
actual circulation 实际流通 zL=I-fVq  
actual cost 实际成本 x~I1(l7r  
actual expenditure 实际开支；实际支出 Xrs~ove1V  
actual income 实际入息；实际收入；实际收益 Gf$>!zXr  
actual market 现货市场 S 2` ;7  
actual price 现货价；实际价格 Y{B_OoTun  
actual profit 实际利润 W5yu`Br  
actual quotation 实盘；实际价位；实际报价 HCZ%DBU96  
actual year basis 按实际年度计算 R1rfp;   
actuals 实货 T{kwy3  
actuarial investigation 精算调查 Y\2>y"8>$x  
actuarial principle 精算原则 DW O:  
actuarial report 精算师报告 w'j]Y%  
Actuarial Society of Hong Kong 香港精算学会 { ^k,iTx
 
actuarial valuation 精算师估值 \YyU5f7';  
actuary 精算师 t$Ji{t-  
ad referendum agreement 暂定协议；有待覆核的协定 um4zLsd#v  
ad valorem duty 从价税；按值征税 k3eN;3#&  
ad valorem duty system 从价税制 YtKX\q^.  
ad valorem fee 从价费 {:+^[rerj  
ad valorem tariff 从价关税 KV(W|~+rM  
additional allowance 额外免税额 B_1u<00kg  
additional amount for unexpired risk 未过期风险的额外款额 `t"Kq+  
additional assessable profit 补加应评税利润 %&S]cEw  
additional assessment 补加评税 %6?}gc_  
additional commitment 额外承担 lJ2/xE]  
additional commitment vote 额外承担拨款 jYx(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %zVv3p:  
additional dependent parent allowance 供养父母额外免税额 (8/xSOZ[  
additional provision 额外拨款 p5w g+K  
additional stamp duty 附加印花税 u
ZI:Kt#  
additional tax 补加税罚款；补加税款 }tq9 /\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 clV/i&]Qa  
adjudged bankrupt 被裁定破产 EnAw8Gm *  
adjudicated bankrupt 裁定破产人 p#NZ\qJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 KPrxw }P  
adjudication of bankruptcy 裁定破产；宣告破产 )^xmy6k  
adjudication of insolvency 裁定无力偿还债务 zL}DLfy>R  
adjusted actual 经调整的实数；调整后的实数 ;hp; Rd  
adjusted current assets 经调整的流动资产；调整后的流动资产 (S{c*"}2  
adjusted figure 经调整的数字；调整后的数额 WWs>
@lCK  
adjusted liabilities 经调整的负债；调整后的负债 kKO]q#9sO  
adjusted loss 经调整的亏损；调整后的亏损 p =O1aM  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 LLN^^>5|l  
adjusted profit 经调整的利润；调整后的利润 7]53GGNO  
adjusted surplus 经调整的盈余额；调整后的盈余额 %^A++Z$`  
adjusted value 经调整的价值；调整后的价值 u>@G:kt8  
adjustment 调整；修订；理算〔保险〕 wN.Jyb  
adjustment centre 调剂中心 eHIC 'b.  
adjustment lag 调整过程的时间差距；调整时差 x $4'a~E  
adjustment mechanism 调整机制 < duM8  
adjustment of loss 亏损调整 q|\C p  
adjustment process 调整过程；调整程序 o?\Pw9Y  
adjustment range 调整幅度 .w"O/6."  
administered exchange rate 受管制汇率 wEqCuhZ