[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: jE\Sm2G9  
?OlV"zK  
A share Ａ股；甲类股份 qIMA6u/  
abatement of tax 减税；减扣免税额 XB59Vm0E=  
ABN AMRO Bank N.V. 荷兰银行 x1&W^~  
above-the-line expenditure 线上项目支出；经常预算支出 $~;D9  
above-the-line receipt 线上项目收入；经常预算收入 CQh,~  
ABSA Asia Limited 南非联合亚洲有限公司 fw6UhG  
absolute change 绝对数值变更 P [Uy  
absolute expenditure 实际开支 rl2&^N  
absolute guideline figure 绝对准则数字 UMl#D>:C<  
absolute interest 绝对权益 e]=lKxFh&l  
absolute order of discharge 绝对破产解除令 qMt++*Ls  
absolute profit margin 绝对利润幅度 L2Pujk  
absolute value 实值；绝对值 YjOs}TD lx  
absolutely vested interest 绝对既得权益 29CINC

 
absorbed cost 已吸收成本；已分摊成本 }v:jncp  
absorption 吸收；分摊；合并 :+Om]#`Vls  
absorption rate 吸收率；摊配率；分摊率 k@ZLg9  
ACB Finance Limited 亚洲商业财务有限公司 YW u cvw&  
acceptable form of reciprocity 合理的互惠条件 @Z>ZiU,^  
acceptable rate 适当利率；适当汇率 4SPy28<f  
acceptance agreement 承兑协议 s* U1  
acceptance for honour 参加承兑 PxH72hBS  
acceptor 承兑人；接受人；受票人 JRo?s~Ih  
acceptor for honour 参加承兑人 ;4 N;D  
accident insurance 意外保险 M9zfT!-  
Accident Insurance Association of Hong Kong 香港意外保险公会 hW!)w  
accident insurance scheme 意外保险计划 b&1`NO  
accident year basis 意外年度基准 z~`b\A,$  
accommodation 通融；贷款 S26MDLk`R3  
accommodation bill 通融票据；空头票据 Vz6Qxd{m3  
accommodation party 汇票代发人 UG=K|O XWJ  
account balance 帐户余额；帐户结余 NaX   
account book 帐簿 |2{wG
4  
account collected in advance 预收款项 UTXSeNP  
account current book 往来帐簿 (?nCyHC%g  
account of after-acquired property 事后取得的财产报告 EkziAON  
account of defaulter 拖欠帐目 ~NW32 O)/  
account payable 应付帐款 ai0XL}!+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w^t/9N
asi  
account receivable 应收帐款 fW?o@vlO  
account receivable report 应收帐款报表 GvBHd%Ot  
account statement 结单；帐单；会计财务报表 +SwR+H)?  
account title 帐户名称；会计科目 8<Hf"M  
accountant's report 会计师报告 z[Xd%mhjO  
Accountant's Report Rules 会计师报告规则 TqnTS0fx  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H)n9O/u  
Accounting Arrangements 《会计安排》 K.0: C`C  
accounting basis 会计基础 qT+%;(  
accounting by Official Receiver 破产管理署署长呈交的帐目 &Y }N|q-  
Accounting Circular 《会计通告》 L*:jXmUM_~  
accounting class 会计类别 '*3h!lW1.  
accounting date 记帐日期；会计结算日期 j :VbrR  
accounting for money 款项核算 OLE[UXD-E  
Accounting Officer 会计主任 jbAx;Xt'=M  
accounting period 会计报告期；会计期 DP|D\+YyYA  
accounting policy 会计政策；会计方针 i*Z"Me  
accounting practice 会计惯例 mGK|i
hYu  
accounting principle 会计准则 3U0`,c\ao*  
accounting record 会计记录 ?U2<

 
accounting report 会计报告 U[ 0=L`0e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jEZMUqGY!  
Accounting Society of China 中国会计学会 ojanBg   
accounting statement 会计报表 H*r)Z90  
accounting system 会计制度；会计系统  B\o Mn  
accounting transaction 会计事项；帐务交易 85LAY
aw  
accounting treatment 会计处理 s*-n^o-  
accounting year 会计年度 I+tb[*X+  
accretion 增值；添加 c"B{/;A  
accrual 应计项目；应累算数目 ;5659!;  
accrual basis 应计制；权责发生制 AT2nV akL  
accrual basis accounting 应计制会计；权责发生制会计 =\H!GT  
accrue 应累算；应计 |Uc_G13Y{D  
accrued benefit 应累算利益 e4>_v('  
accrued charges 应计费用 ,g2ij  
accrued cumulative preference share dividend 应累算的累积优先股股息 V3^&oe%  
accrued expenses 应累算费用 m}7iTDJR9  
accrued interest payable 应付利息；应计未付利息 EK6:~  
accrued interest receivable 应收利息；应计未收利息 wA
f\|{Vn  
accrued right 累算权益 .\)U@L~  
accruing profit 应累算的利润 [OC5l>  
accumulated fiscal reserve 累积财政储备 6ZP(E^.  
accumulated profit 累积利润；滚存溢利 l1BtI_7p  
accumulated reserve 累积储备 W3MJ r&p  
accumulation of surplus income 累积收益盈余 >7jbgHB  
acquired assets 既得资产 {zQ8)$CQ  
acquisition 收购；购置；取得 a
u: fw  
acquisition cost 购置成本 -?V-*jI  
acquisition expenses 购置费用 H[,i{dD  
acquisition of 100% interest 收购全部股权 I|
gB@|_~  
acquisition of control 取得控制权 F\KjEl0  
acquisition of fixed assets 购置固定资产 |H;F7Y_  
acquisition of shell “买壳” Z X9TYN  
acquisition price 收购价 =;Rtdy/Yn%  
act of God 天灾 gQ Fjr_IS#  
acting partner 执事合伙人 5:Z0Pt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1OCeN%4]Qk  
active partner 积极参与的合伙人 ?!A7rb/tj  
active trading 交投活跃 GpY"fc%  
actual circulation 实际流通 3 x{t(  
actual cost 实际成本 Wh+{mvu#  
actual expenditure 实际开支；实际支出
8 OY3A  
actual income 实际入息；实际收入；实际收益
[^Os kJ4  
actual market 现货市场 R!\_rc1/  
actual price 现货价；实际价格 3er nTD*`  
actual profit 实际利润 l=S35og  
actual quotation 实盘；实际价位；实际报价 I`-8Air5f  
actual year basis 按实际年度计算 +)!YrKuu  
actuals 实货 BLfTsNzmt  
actuarial investigation 精算调查 6& e3Nt  
actuarial principle 精算原则 IUE~_7  
actuarial report 精算师报告 `^u>9v-+'  
Actuarial Society of Hong Kong 香港精算学会 F,W~,y  
actuarial valuation 精算师估值 TS
Tl+W  
actuary 精算师 N60rgSzI  
ad referendum agreement 暂定协议；有待覆核的协定 }Lc-7[/  
ad valorem duty 从价税；按值征税 sF!($k;!  
ad valorem duty system 从价税制 UK595n;P  
ad valorem fee 从价费 6G1@smP  
ad valorem tariff 从价关税 .AR#&mL9  
additional allowance 额外免税额 t2/#&J]  
additional amount for unexpired risk 未过期风险的额外款额 Yw4n-0g  
additional assessable profit 补加应评税利润 fol,xMc&  
additional assessment 补加评税 HJLu'KY}  
additional commitment 额外承担 `NCwK6/i  
additional commitment vote 额外承担拨款 d/PiiiFf,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |jI#"LbF  
additional dependent parent allowance 供养父母额外免税额 o<|cA5f\  
additional provision 额外拨款 !nqUBa  
additional stamp duty 附加印花税 rSZd!OQ  
additional tax 补加税罚款；补加税款 Huy5-[)15  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xQ}pu2@d  
adjudged bankrupt 被裁定破产 )U~=Pf"  
adjudicated bankrupt 裁定破产人 ockTe5U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +AR5W(&  
adjudication of bankruptcy 裁定破产；宣告破产 sF|5XjQ  
adjudication of insolvency 裁定无力偿还债务 RHmgD;7`  
adjusted actual 经调整的实数；调整后的实数 oC<.=2]  
adjusted current assets 经调整的流动资产；调整后的流动资产 bSiYHRH.e  
adjusted figure 经调整的数字；调整后的数额 O{QA  
adjusted liabilities 经调整的负债；调整后的负债 `P@T$bC  
adjusted loss 经调整的亏损；调整后的亏损 YM1'L\^  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 F20E_2;@@  
adjusted profit 经调整的利润；调整后的利润 P^A!.}d  
adjusted surplus 经调整的盈余额；调整后的盈余额 uD}2<$PP  
adjusted value 经调整的价值；调整后的价值 BcL{se9<  
adjustment 调整；修订；理算〔保险〕 :y Ro3c  
adjustment centre 调剂中心 &,}j
#3<  
adjustment lag 调整过程的时间差距；调整时差 RTE8Uq36  
adjustment mechanism 调整机制 tmv&U;0Z  
adjustment of loss 亏损调整 @Fluc,Il  
adjustment process 调整过程；调整程序 `);AW(Q  
adjustment range 调整幅度 6hlc1?  
administered exchange rate 受管制汇率 [h^2Y&Au5