[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: 8~@c)Z;  
<+?7H\b  
A share Ａ股；甲类股份 dtR wTUMe?  
abatement of tax 减税；减扣免税额 JehrDC2N  
ABN AMRO Bank N.V. 荷兰银行 HMh"}I2n  
above-the-line expenditure 线上项目支出；经常预算支出 rrik,qyv6  
above-the-line receipt 线上项目收入；经常预算收入 B#Vz#y  
ABSA Asia Limited 南非联合亚洲有限公司 gc-@"wI?  
absolute change 绝对数值变更 l3ko?k  
absolute expenditure 实际开支 RAgg: 3^  
absolute guideline figure 绝对准则数字 ! |<Fo'U  
absolute interest 绝对权益 Ku5\]  
absolute order of discharge 绝对破产解除令 #P0&ewy  
absolute profit margin 绝对利润幅度 KBx6NU?;PO  
absolute value 实值；绝对值 +0nJ  
absolutely vested interest 绝对既得权益 "K6&dk jY  
absorbed cost 已吸收成本；已分摊成本 e> e}vZlX  
absorption 吸收；分摊；合并 @tNzQ8  
absorption rate 吸收率；摊配率；分摊率 "n(hfz0y%  
ACB Finance Limited 亚洲商业财务有限公司 < $lCkSx<Q  
acceptable form of reciprocity 合理的互惠条件 'vbsvT  
acceptable rate 适当利率；适当汇率 f!Y?S  
acceptance agreement 承兑协议 {?}E^5Z*g  
acceptance for honour 参加承兑 1ySk;;3  
acceptor 承兑人；接受人；受票人 Vc&!OE  
acceptor for honour 参加承兑人 CQF:Rnb  
accident insurance 意外保险 D#cyOrzy  
Accident Insurance Association of Hong Kong 香港意外保险公会 gmw|H?]  
accident insurance scheme 意外保险计划 S&Zm0Ku  
accident year basis 意外年度基准 . qO@Q=  
accommodation 通融；贷款 C~,a! qY  
accommodation bill 通融票据；空头票据 n8~N$tDU  
accommodation party 汇票代发人 6 F!+T=  
account balance 帐户余额；帐户结余 a*lh)l<KV  
account book 帐簿 ype$ c  
account collected in advance 预收款项 &Cr:6W@A  
account current book 往来帐簿 naG=Pq<  
account of after-acquired property 事后取得的财产报告 %g{X?  
account of defaulter 拖欠帐目 jS]ru-5.  
account payable 应付帐款 sJL&:!}V>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 j4gF; -m<  
account receivable 应收帐款 +h|`/ &,  
account receivable report 应收帐款报表 {f3YsM;]C  
account statement 结单；帐单；会计财务报表 BO~0O N0  
account title 帐户名称；会计科目 ?uzRhC_)!  
accountant's report 会计师报告 dk[!V1x4\  
Accountant's Report Rules 会计师报告规则 i1ixi\P{0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -`*a'p-=  
Accounting Arrangements 《会计安排》 Z]>O+  
accounting basis 会计基础 ,1~"eGl!  
accounting by Official Receiver 破产管理署署长呈交的帐目 44ek IV+?  
Accounting Circular 《会计通告》 _<n~n]%  
accounting class 会计类别 kJ'
!r  
accounting date 记帐日期；会计结算日期 F~R;n_IJ  
accounting for money 款项核算 j/323Za+  
Accounting Officer 会计主任 ;#g"(  
accounting period 会计报告期；会计期 u_w
#g jiC  
accounting policy 会计政策；会计方针 w1Nm&}V  
accounting practice 会计惯例 }|0^EWL  
accounting principle 会计准则 pnl{&<$C%C  
accounting record 会计记录 >c1q pk/  
accounting report 会计报告 EU2$f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n,vct<&z@  
Accounting Society of China 中国会计学会 mitHT :%r2  
accounting statement 会计报表 pA'4|ffwe  
accounting system 会计制度；会计系统 yr)G]K[/  
accounting transaction 会计事项；帐务交易 1-8mFIK  
accounting treatment 会计处理 ]R+mKUZ9  
accounting year 会计年度 27eooY1  
accretion 增值；添加 jD$,.AVvz  
accrual 应计项目；应累算数目 }^ApJS(FQ  
accrual basis 应计制；权责发生制 [<Mx2<8f  
accrual basis accounting 应计制会计；权责发生制会计 ,Xu-@br{  
accrue 应累算；应计 .[]r}[lU  
accrued benefit 应累算利益 5V?&8GTe  
accrued charges 应计费用 i?p$H0bn  
accrued cumulative preference share dividend 应累算的累积优先股股息 j$M h+5  
accrued expenses 应累算费用 K0u|U`  
accrued interest payable 应付利息；应计未付利息 9P1OP Xv*p  
accrued interest receivable 应收利息；应计未收利息 z Xg3[orF  
accrued right 累算权益 \r/rBa\  
accruing profit 应累算的利润 h{)kQLuzT  
accumulated fiscal reserve 累积财政储备 b.2aHu( 3  
accumulated profit 累积利润；滚存溢利 EaO6[E  
accumulated reserve 累积储备 ^h(ew1:  
accumulation of surplus income 累积收益盈余 Mo |;'+  
acquired assets 既得资产 Vh'P&W?[  
acquisition 收购；购置；取得 <wk!hTmW  
acquisition cost 购置成本 }n]
Ng]KM`  
acquisition expenses 购置费用 Z+*9#!?J  
acquisition of 100% interest 收购全部股权 Yz<3JRw  
acquisition of control 取得控制权 { BP{C=p  
acquisition of fixed assets 购置固定资产 ax"+0L{  
acquisition of shell “买壳” 6hno)kd{=  
acquisition price 收购价 -RE^tW*Yy  
act of God 天灾 +^` I?1\UF  
acting partner 执事合伙人 *D'22TO[[!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 n<Z({\9&H  
active partner 积极参与的合伙人 0pZ4BZd T|  
active trading 交投活跃 JB%',J  
actual circulation 实际流通 %"q 9:{m  
actual cost 实际成本 W,K;6TZhh  
actual expenditure 实际开支；实际支出 !8TlD-ZT/  
actual income 实际入息；实际收入；实际收益 dH;8mb|#'  
actual market 现货市场 >@U*~Nz  
actual price 现货价；实际价格 W =D4r  
actual profit 实际利润 / kF)  
actual quotation 实盘；实际价位；实际报价 sfpZc7  
actual year basis 按实际年度计算 8EZ$g< }  
actuals 实货 35h8
O,Y  
actuarial investigation 精算调查 Xc=Y  
actuarial principle 精算原则 oI?3<M^  
actuarial report 精算师报告 Q
7HRzA^-  
Actuarial Society of Hong Kong 香港精算学会 BOX{]EOj  
actuarial valuation 精算师估值 pd:WEI ,  
actuary 精算师 g?c xp+  
ad referendum agreement 暂定协议；有待覆核的协定 %41m~Wh2  
ad valorem duty 从价税；按值征税 |-fgj'  
ad valorem duty system 从价税制 [u =+3b  
ad valorem fee 从价费 <ykU6=  
ad valorem tariff 从价关税 E@z<:pG{  
additional allowance 额外免税额 C(eTR1  
additional amount for unexpired risk 未过期风险的额外款额 *^\Ef4Lh  
additional assessable profit 补加应评税利润 `68@+|#  
additional assessment 补加评税 J!AgBF N4  
additional commitment 额外承担 BnX0G1|#  
additional commitment vote 额外承担拨款 f&=AA@jLv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q0)#8Rc
m  
additional dependent parent allowance 供养父母额外免税额 \S"isz  
additional provision 额外拨款 yks__ylrl(  
additional stamp duty 附加印花税 ]tim,7s  
additional tax 补加税罚款；补加税款 y8d]9s X{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]Oe2JfJwx  
adjudged bankrupt 被裁定破产 Z]A{ d[  
adjudicated bankrupt 裁定破产人 KKb,d0T[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Bj+S"yS  
adjudication of bankruptcy 裁定破产；宣告破产 h8x MI  
adjudication of insolvency 裁定无力偿还债务 $|zX|  
adjusted actual 经调整的实数；调整后的实数 ^3G{|JB!+  
adjusted current assets 经调整的流动资产；调整后的流动资产 `jDTzhO~  
adjusted figure 经调整的数字；调整后的数额 m~w[~flgZ  
adjusted liabilities 经调整的负债；调整后的负债 -zCH**y%1  
adjusted loss 经调整的亏损；调整后的亏损 'S20\hwt-  
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 <]6SN  
adjusted profit 经调整的利润；调整后的利润 ` :ArT}F  
adjusted surplus 经调整的盈余额；调整后的盈余额 FXpJqlhNv  
adjusted value 经调整的价值；调整后的价值 k6;?)~.  
adjustment 调整；修订；理算〔保险〕 '<gI8W</  
adjustment centre 调剂中心 mbKZJ{|4s  
adjustment lag 调整过程的时间差距；调整时差 ISzqEi  
adjustment mechanism 调整机制 ,j#XOy`mzy  
adjustment of loss 亏损调整 bc7/V#W  
adjustment process 调整过程；调整程序 'I`&Yo~c9  
adjustment range 调整幅度 <S5BDk   
administered exchange rate 受管制汇率 'g">LQ~a+