[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: g7F>o76M  
7]Z*]GRX  
A share Ａ股；甲类股份 .R1)i-^  
abatement of tax 减税；减扣免税额 ~7*HZ:.  
ABN AMRO Bank N.V. 荷兰银行 gaJS6*P#  
above-the-line expenditure 线上项目支出；经常预算支出 +XQ6KG&  
above-the-line receipt 线上项目收入；经常预算收入 82$^pg>  
ABSA Asia Limited 南非联合亚洲有限公司 X,p&S^  
absolute change 绝对数值变更 Z?~7#F~Z`  
absolute expenditure 实际开支 -V\33cA  
absolute guideline figure 绝对准则数字 7HzKjR=B  
absolute interest 绝对权益 jN[Z mJz'  
absolute order of discharge 绝对破产解除令 I|:*Dy,~  
absolute profit margin 绝对利润幅度 K3jno+U&  
absolute value 实值；绝对值 e}kG1C8  
absolutely vested interest 绝对既得权益 g\ke,r6  
absorbed cost 已吸收成本；已分摊成本 k;%}%"EVZ  
absorption 吸收；分摊；合并 2o
NlQiE_  
absorption rate 吸收率；摊配率；分摊率 DQ,QyV  
ACB Finance Limited 亚洲商业财务有限公司 6Cibc.vt  
acceptable form of reciprocity 合理的互惠条件 l|DOsI'r  
acceptable rate 适当利率；适当汇率 te1
lUQ  
acceptance agreement 承兑协议 pDu~84!])  
acceptance for honour 参加承兑 6A%Y/o
U+2  
acceptor 承兑人；接受人；受票人 sh0O~%]g  
acceptor for honour 参加承兑人 J%n JO3,  
accident insurance 意外保险 )%Y$FLB  
Accident Insurance Association of Hong Kong 香港意外保险公会 ).-FuL4Y  
accident insurance scheme 意外保险计划 wc;5tb#  
accident year basis 意外年度基准 <4Ak$E%"  
accommodation 通融；贷款 ohw Q%NDl  
accommodation bill 通融票据；空头票据 i
oZ2J"s  
accommodation party 汇票代发人 <-
$4?}  
account balance 帐户余额；帐户结余 ;$86.2S>B  
account book 帐簿 7n#0eska,  
account collected in advance 预收款项 qoEOM%dAqV  
account current book 往来帐簿 !OiP<8 ,H  
account of after-acquired property 事后取得的财产报告 U\51j  
account of defaulter 拖欠帐目 BKN]DxJ6  
account payable 应付帐款 1aSuRa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #ujcT%1G  
account receivable 应收帐款 ,O2Uj3"  
account receivable report 应收帐款报表 ek.L(n,J|  
account statement 结单；帐单；会计财务报表 1 }:k w  
account title 帐户名称；会计科目 sO6+L #!  
accountant's report 会计师报告 }=wSfr9g  
Accountant's Report Rules 会计师报告规则 n]
&fod  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @#sQ7eMoy  
Accounting Arrangements 《会计安排》 _wm"v19  
accounting basis 会计基础 w LW!_D,/R  
accounting by Official Receiver 破产管理署署长呈交的帐目 7^S&g.A  
Accounting Circular 《会计通告》 vq x;FAqZ  
accounting class 会计类别 Uq"RyvkpP  
accounting date 记帐日期；会计结算日期 !j\y t  
accounting for money 款项核算 55hJRm3  
Accounting Officer 会计主任 bvAO(`  
accounting period 会计报告期；会计期 T1D7H~\lG  
accounting policy 会计政策；会计方针 )\t#e`3  
accounting practice 会计惯例 7pkc*@t  
accounting principle 会计准则 yfYAA*S!z  
accounting record 会计记录 eqXW|,zUm  
accounting report 会计报告 (xq25;|Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^5xY&1j  
Accounting Society of China 中国会计学会 tk~7>S  
accounting statement 会计报表 >/Slk{  
accounting system 会计制度；会计系统 E-l >z%  
accounting transaction 会计事项；帐务交易 $lUZm\R|k  
accounting treatment 会计处理 ,VbP$1t  
accounting year 会计年度 ,)%nLc  
accretion 增值；添加 {R&F_51)V  
accrual 应计项目；应累算数目 nJrV  
accrual basis 应计制；权责发生制 )KkA<O}f  
accrual basis accounting 应计制会计；权责发生制会计 Yr"G)i~"Y  
accrue 应累算；应计 KrG$W/<tg  
accrued benefit 应累算利益 W)o-
aX!P  
accrued charges 应计费用 cLX~NPD/  
accrued cumulative preference share dividend 应累算的累积优先股股息 }KJ/WyYW  
accrued expenses 应累算费用 7(ZI]<  
accrued interest payable 应付利息；应计未付利息 .,-t}5(VSq  
accrued interest receivable 应收利息；应计未收利息 _^Rf
*G!  
accrued right 累算权益 z9E*Mh(NE  
accruing profit 应累算的利润 jwGd*8 /  
accumulated fiscal reserve 累积财政储备 PJO +@+"{@  
accumulated profit 累积利润；滚存溢利 R$wo{{KX  
accumulated reserve 累积储备 lZ'NLbK  
accumulation of surplus income 累积收益盈余 zPZy#7/A  
acquired assets 既得资产 =p ^Sn
,t  
acquisition 收购；购置；取得 4WU 6CN  
acquisition cost 购置成本 Z-Zox-I1}-  
acquisition expenses 购置费用 >|mmJ4T  
acquisition of 100% interest 收购全部股权 WY #pzBA  
acquisition of control 取得控制权 fk;39$[  
acquisition of fixed assets 购置固定资产 cl)%qIXj}H  
acquisition of shell “买壳” 3<#4  
acquisition price 收购价 [Nsv]Yz  
act of God 天灾 =[3I#s?V  
acting partner 执事合伙人 |Kh#\d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `UGHk*DL)  
active partner 积极参与的合伙人 ,"5Fw4G6*  
active trading 交投活跃 l. !5/\  
actual circulation 实际流通 /mF%uI>:  
actual cost 实际成本 L:j;;9Sp{  
actual expenditure 实际开支；实际支出 +Z#lf  
actual income 实际入息；实际收入；实际收益 u0Irf"Ab  
actual market 现货市场 vaS/WEY  
actual price 现货价；实际价格 _L<IxOZh+  
actual profit 实际利润 @'jC>BS8`  
actual quotation 实盘；实际价位；实际报价 _.yBX\tf[  
actual year basis 按实际年度计算 x)5#*Q  
actuals 实货 Gd%KBb  
actuarial investigation 精算调查 FlgK:=Fmj  
actuarial principle 精算原则 mO(m%3  
actuarial report 精算师报告 7J.alV4`/  
Actuarial Society of Hong Kong 香港精算学会 ldO6W7G|h  
actuarial valuation 精算师估值 4F^(3RKZ|  
actuary 精算师 aU4v-9@U8  
ad referendum agreement 暂定协议；有待覆核的协定 rq:R6e  
ad valorem duty 从价税；按值征税 ok  iI:  
ad valorem duty system 从价税制 f@]4udc e  
ad valorem fee 从价费 lL/|{A|-j  
ad valorem tariff 从价关税 %\Z{~(&-v  
additional allowance 额外免税额 R*VJe+5w  
additional amount for unexpired risk 未过期风险的额外款额 ;n?H/(6X8>  
additional assessable profit 补加应评税利润 L?23Av0W  
additional assessment 补加评税 %nSLe~b  
additional commitment 额外承担 DfXXN  
additional commitment vote 额外承担拨款 L*"Q5NzB]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~kj1L@gy  
additional dependent parent allowance 供养父母额外免税额 $2~I-[  
additional provision 额外拨款 t6W$t  
additional stamp duty 附加印花税 tl !o;`W  
additional tax 补加税罚款；补加税款 tH`!?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 MDM/~Qpj_  
adjudged bankrupt 被裁定破产 oQ{(7.e7)  
adjudicated bankrupt 裁定破产人 rd vq(\A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ou0(C`  
adjudication of bankruptcy 裁定破产；宣告破产 H<92tP4M  
adjudication of insolvency 裁定无力偿还债务 82O#Fe q  
adjusted actual 经调整的实数；调整后的实数 TyI"fP  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]k-<[Z;I,  
adjusted figure 经调整的数字；调整后的数额 )S]4 Kt_  
adjusted liabilities 经调整的负债；调整后的负债 <DxUqCE  
adjusted loss 经调整的亏损；调整后的亏损 UC"<5z lcu  
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 ZaIlo5  
adjusted profit 经调整的利润；调整后的利润 IV]s!  
adjusted surplus 经调整的盈余额；调整后的盈余额 7^>UUdk(  
adjusted value 经调整的价值；调整后的价值 *G"L]N
q#  
adjustment 调整；修订；理算〔保险〕 mI_ ?hl?Pv  
adjustment centre 调剂中心 XT~!dq5  
adjustment lag 调整过程的时间差距；调整时差 vN=e 1\  
adjustment mechanism 调整机制 |gxT-ZM  
adjustment of loss 亏损调整 @)owj^sA  
adjustment process 调整过程；调整程序 ?`#)JG,A7  
adjustment range 调整幅度 aY&He~  
administered exchange rate 受管制汇率 '85@U`e.