[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: .KB^3pOpx  
(Z+.45{-  
A share Ａ股；甲类股份 #`qx<y*S  
abatement of tax 减税；减扣免税额 .9/hHCp  
ABN AMRO Bank N.V. 荷兰银行 rT=rrvV3g  
above-the-line expenditure 线上项目支出；经常预算支出 )!th7sH  
above-the-line receipt 线上项目收入；经常预算收入 |{z:IQLv  
ABSA Asia Limited 南非联合亚洲有限公司 -P(efYk  
absolute change 绝对数值变更 ttaM.  
absolute expenditure 实际开支
I13y6= d  
absolute guideline figure 绝对准则数字 0JWDtmK=C  
absolute interest 绝对权益 }kw#7m54  
absolute order of discharge 绝对破产解除令 lZd(emH@  
absolute profit margin 绝对利润幅度 .Yamc
#A-  
absolute value 实值；绝对值 m<<+  
absolutely vested interest 绝对既得权益 Q
GMV}y  
absorbed cost 已吸收成本；已分摊成本 NlA,'`,  
absorption 吸收；分摊；合并 a kkNI3  
absorption rate 吸收率；摊配率；分摊率 >2Y=*K,:  
ACB Finance Limited 亚洲商业财务有限公司 gldAP:  
acceptable form of reciprocity 合理的互惠条件 +C^nO=[E  
acceptable rate 适当利率；适当汇率 -mbt4w  
acceptance agreement 承兑协议 -vAC"8)S  
acceptance for honour 参加承兑 =Pyj%4Rs  
acceptor 承兑人；接受人；受票人 w49t9~  
acceptor for honour 参加承兑人 Yj<a" Gr4[  
accident insurance 意外保险 %e8@*~h@  
Accident Insurance Association of Hong Kong 香港意外保险公会 [7:,?$tC  
accident insurance scheme 意外保险计划 XnH05LQ  
accident year basis 意外年度基准 \,'m</o~,  
accommodation 通融；贷款 :p1u(hflS  
accommodation bill 通融票据；空头票据 %HhBt5w  
accommodation party 汇票代发人 ,5P0S0*{  
account balance 帐户余额；帐户结余 O
0*p0J  
account book 帐簿 k` cfG\;r  
account collected in advance 预收款项 <X#C)-.  
account current book 往来帐簿 8v6(qBK  
account of after-acquired property 事后取得的财产报告 (=FRmdeYl1  
account of defaulter 拖欠帐目 3xy<tqfr  
account payable 应付帐款 WSPI|#Xr%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 CmWeY$Jb  
account receivable 应收帐款 O"+gQXe  
account receivable report 应收帐款报表 Ky`qskvu  
account statement 结单；帐单；会计财务报表 `{
gHA+B  
account title 帐户名称；会计科目 ,Y@Gyx!4  
accountant's report 会计师报告 a)!o @  
Accountant's Report Rules 会计师报告规则 OMky$d #  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3RUy,s  
Accounting Arrangements 《会计安排》  >^O7  
accounting basis 会计基础 9V a}I
-  
accounting by Official Receiver 破产管理署署长呈交的帐目 2/U.|*mH  
Accounting Circular 《会计通告》 1wii8B6  
accounting class 会计类别 9v#CE!  
accounting date 记帐日期；会计结算日期 zWnX*2>b  
accounting for money 款项核算 A_rGt?i  
Accounting Officer 会计主任 `T1  
accounting period 会计报告期；会计期 . S EdY:  
accounting policy 会计政策；会计方针 XjBW9a  
accounting practice 会计惯例 ,S\CC{!  
accounting principle 会计准则 n5|fHk^s  
accounting record 会计记录 hy9\57_#  
accounting report 会计报告 AI2~Jp  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &Hrj3E  
Accounting Society of China 中国会计学会 g/4
[N{Xf  
accounting statement 会计报表 O/^%2mG  
accounting system 会计制度；会计系统 //B&k`u  
accounting transaction 会计事项；帐务交易 -$\y_?}  
accounting treatment 会计处理 OUE(I3_  
accounting year 会计年度 }ZYd4h|g\z  
accretion 增值；添加 @ 8(q$  
accrual 应计项目；应累算数目 L]7=?vN=8  
accrual basis 应计制；权责发生制 YH$-g  
accrual basis accounting 应计制会计；权责发生制会计 P|`8}|}a  
accrue 应累算；应计 ~"gA,e-)  
accrued benefit 应累算利益 JhYe6y[q  
accrued charges 应计费用 `Uq#W+r,  
accrued cumulative preference share dividend 应累算的累积优先股股息 #{0HYg?(f  
accrued expenses 应累算费用 n>z9K')  
accrued interest payable 应付利息；应计未付利息 5#6|j?_a  
accrued interest receivable 应收利息；应计未收利息 Fk
7?xc  
accrued right 累算权益 H;is  /  
accruing profit 应累算的利润 *YI98  
accumulated fiscal reserve 累积财政储备 %64)(z  
accumulated profit 累积利润；滚存溢利 I]|Pq  
accumulated reserve 累积储备 5{TsiZh4  
accumulation of surplus income 累积收益盈余 +SzU  
acquired assets 既得资产 RIR\']WN  
acquisition 收购；购置；取得 J[&@PUy  
acquisition cost 购置成本 Xc++
b|k  
acquisition expenses 购置费用 #&+{mCjs  
acquisition of 100% interest 收购全部股权 je\Ph5"  
acquisition of control 取得控制权 W<{h,j8  
acquisition of fixed assets 购置固定资产 O *C;Vqt  
acquisition of shell “买壳”  y`iBFC;_  
acquisition price 收购价 JBj]najN  
act of God 天灾 MBK^FR-K  
acting partner 执事合伙人 ,O5NLg-  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W_293["lS  
active partner 积极参与的合伙人 ;7*[Bcj.  
active trading 交投活跃 c?Y*Y   
actual circulation 实际流通 m[osg< CR_  
actual cost 实际成本 @)F)S7  
actual expenditure 实际开支；实际支出 `%bypHeSp  
actual income 实际入息；实际收入；实际收益 5PCqYN(:B  
actual market 现货市场 J6"9v;V  
actual price 现货价；实际价格 >I
afUy  
actual profit 实际利润 te`$%NRl  
actual quotation 实盘；实际价位；实际报价 @/~om g}R  
actual year basis 按实际年度计算 $GV7 o{"&  
actuals 实货 Yu/ID!`Z  
actuarial investigation 精算调查 ^
S<Y>Nm]  
actuarial principle 精算原则 Y>z>11yEB0  
actuarial report 精算师报告 r+! YIk  
Actuarial Society of Hong Kong 香港精算学会 ')Zvp7>$  
actuarial valuation 精算师估值 Z3e| UAif  
actuary 精算师 uh_RGM&  
ad referendum agreement 暂定协议；有待覆核的协定 Oxnp0 s  
ad valorem duty 从价税；按值征税 G&SB-  
ad valorem duty system 从价税制 H H)!_(SA  
ad valorem fee 从价费 OF>mF~  
ad valorem tariff 从价关税 >h1}~jW+  
additional allowance 额外免税额 ~hH REI&  
additional amount for unexpired risk 未过期风险的额外款额 KM0ru  
additional assessable profit 补加应评税利润 ;LfXi 8)  
additional assessment 补加评税 lgAoJ[  
additional commitment 额外承担 g9p
Z\$J&  
additional commitment vote 额外承担拨款 yf)%%&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $p8xEcQdU#  
additional dependent parent allowance 供养父母额外免税额 iozt&~o  
additional provision 额外拨款 Rh2+=N<X  
additional stamp duty 附加印花税 E`JI>7  
additional tax 补加税罚款；补加税款 umfD>" ^I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 tIi&;tw]  
adjudged bankrupt 被裁定破产 FZQP%]FX  
adjudicated bankrupt 裁定破产人 iXkF1r]i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 iU918!!N  
adjudication of bankruptcy 裁定破产；宣告破产 lBE=(A`  
adjudication of insolvency 裁定无力偿还债务 ^0)g/`H^>  
adjusted actual 经调整的实数；调整后的实数 f)rq%N &  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]! &FKy  
adjusted figure 经调整的数字；调整后的数额 tFn)aa~L  
adjusted liabilities 经调整的负债；调整后的负债 +480 l}  
adjusted loss 经调整的亏损；调整后的亏损 f`(UQJ  
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 "^[ 'y7i  
adjusted profit 经调整的利润；调整后的利润 2DrM3ZU8  
adjusted surplus 经调整的盈余额；调整后的盈余额 \w>y`\6mX  
adjusted value 经调整的价值；调整后的价值 g/_5unI}u  
adjustment 调整；修订；理算〔保险〕 P[-E@0h)-t  
adjustment centre 调剂中心 +/7?HG f  
adjustment lag 调整过程的时间差距；调整时差 c]-<vkpV  
adjustment mechanism 调整机制 6wRd<]C  
adjustment of loss 亏损调整 ,t744k')  
adjustment process 调整过程；调整程序 0o4XUW   
adjustment range 调整幅度 ]
mq|w  
administered exchange rate 受管制汇率 g-k|>-h