[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: {[F A#  
!~Z"9(v'C  
A share Ａ股；甲类股份 yQrD9*t&g  
abatement of tax 减税；减扣免税额 qSQ~D(tO  
ABN AMRO Bank N.V. 荷兰银行 13f)&#, F  
above-the-line expenditure 线上项目支出；经常预算支出 0\$2X- c  
above-the-line receipt 线上项目收入；经常预算收入 &Qm@9Is  
ABSA Asia Limited 南非联合亚洲有限公司 R#KU^]"(  
absolute change 绝对数值变更 #E]59_  
absolute expenditure 实际开支 31)&vf[[  
absolute guideline figure 绝对准则数字 b Zt3|  
absolute interest 绝对权益 vSh `&w^*  
absolute order of discharge 绝对破产解除令 6:2vP NF  
absolute profit margin 绝对利润幅度 ^@]3R QB  
absolute value 实值；绝对值 ]^
]wP]R_  
absolutely vested interest 绝对既得权益 9u:Q
,0\  
absorbed cost 已吸收成本；已分摊成本 >3bCTE  
absorption 吸收；分摊；合并 w =KPT''!  
absorption rate 吸收率；摊配率；分摊率 GthYzd:'hJ  
ACB Finance Limited 亚洲商业财务有限公司 adw2x pj  
acceptable form of reciprocity 合理的互惠条件 4P0}+  
acceptable rate 适当利率；适当汇率 0YHFvy)  
acceptance agreement 承兑协议 Pc9H0\+Xk  
acceptance for honour 参加承兑 0IpmRH/  
acceptor 承兑人；接受人；受票人 s`UJ1eJ  
acceptor for honour 参加承兑人 |hQ;l|SWg  
accident insurance 意外保险 @|r{;'  
Accident Insurance Association of Hong Kong 香港意外保险公会 Mp]rU
PK  
accident insurance scheme 意外保险计划 8ipez/  
accident year basis 意外年度基准 4\i[m:e=@  
accommodation 通融；贷款 f!"w5qC^  
accommodation bill 通融票据；空头票据 7o4\oRGV  
accommodation party 汇票代发人 fR|A(u#9  
account balance 帐户余额；帐户结余 ?4B`9<j8%  
account book 帐簿 ,vDbp?)'U  
account collected in advance 预收款项 ##{taR8  
account current book 往来帐簿 w>YDNOk  
account of after-acquired property 事后取得的财产报告 [ 3HfQ  
account of defaulter 拖欠帐目 olcDt&xv]  
account payable 应付帐款 `x|?&Ytmf9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  @8 6f  
account receivable 应收帐款 N;gfbh]  
account receivable report 应收帐款报表 5X+A"X ;C  
account statement 结单；帐单；会计财务报表 16 $B>  
account title 帐户名称；会计科目 Je{ykL?N  
accountant's report 会计师报告 cu6Opq9  
Accountant's Report Rules 会计师报告规则 ry!!9Z>9n  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `2snz1>!j  
Accounting Arrangements 《会计安排》 {8aTV}Ha2  
accounting basis 会计基础 Q20%"&Xp]  
accounting by Official Receiver 破产管理署署长呈交的帐目 6wxs1G  
Accounting Circular 《会计通告》 nrb Ok4Dz  
accounting class 会计类别 1"g<0 W  
accounting date 记帐日期；会计结算日期 Lv%x81]K  
accounting for money 款项核算 $C\BcKlmv  
Accounting Officer 会计主任 4Up/p&1@  
accounting period 会计报告期；会计期 4z? l  
accounting policy 会计政策；会计方针 g'gdgfvn  
accounting practice 会计惯例 hQi 2U  
accounting principle 会计准则 B3BN`mdn>  
accounting record 会计记录 l\mPHA23  
accounting report 会计报告 ise-O 1'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  kFB  
Accounting Society of China 中国会计学会 grYe&(`X  
accounting statement 会计报表 r,udO,Yi=c  
accounting system 会计制度；会计系统 w@b)g  
accounting transaction 会计事项；帐务交易 yw!{MO  
accounting treatment 会计处理 Fp:'MX  
accounting year 会计年度 E3i4=!Y  
accretion 增值；添加 eJSxn1GW  
accrual 应计项目；应累算数目 +H.`MZ=  
accrual basis 应计制；权责发生制
;I*o@x_  
accrual basis accounting 应计制会计；权责发生制会计 rc{v$.o0  
accrue 应累算；应计 liZxBs :%i  
accrued benefit 应累算利益
WM{=CD  
accrued charges 应计费用 H.c7Nle  
accrued cumulative preference share dividend 应累算的累积优先股股息 sRW<me;  
accrued expenses 应累算费用 1,~D4lD|  
accrued interest payable 应付利息；应计未付利息 =WLY6)]A  
accrued interest receivable 应收利息；应计未收利息
Gq6*SaTk  
accrued right 累算权益 \8 ":]EU  
accruing profit 应累算的利润 ?CZdOl  
accumulated fiscal reserve 累积财政储备 < [v[ci  
accumulated profit 累积利润；滚存溢利 AdmC&!nH  
accumulated reserve 累积储备 9z0p5)]n>  
accumulation of surplus income 累积收益盈余 G6/m#  
acquired assets 既得资产 XkqCZHYkS  
acquisition 收购；购置；取得 ;*N5Y}?j'  
acquisition cost 购置成本 XuTD\g3)  
acquisition expenses 购置费用 p'k0#R$  
acquisition of 100% interest 收购全部股权 -} +[  
acquisition of control 取得控制权 2/f}S?@   
acquisition of fixed assets 购置固定资产 : +u]S2u{  
acquisition of shell “买壳” z{6Z 11|  
acquisition price 收购价 %C0Dw\A*:  
act of God 天灾 @7u0v  
acting partner 执事合伙人 i?/qY&~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =v\.h=~~  
active partner 积极参与的合伙人 K'xV;r7Nt  
active trading 交投活跃 O2+6st  
actual circulation 实际流通 lFkR=!?=  
actual cost 实际成本 ~>G^=0LT  
actual expenditure 实际开支；实际支出 KXrjqqXs  
actual income 实际入息；实际收入；实际收益 "|NI]
Kv  
actual market 现货市场 K
@2),(z  
actual price 现货价；实际价格 Q
/?$x*\>  
actual profit 实际利润 * v`eUQ:  
actual quotation 实盘；实际价位；实际报价 jo7\`#(Q  
actual year basis 按实际年度计算 o4;(Zi#Z  
actuals 实货 ~~.}ah/_d  
actuarial investigation 精算调查 b$7 +;I;  
actuarial principle 精算原则 {vj)76%y  
actuarial report 精算师报告 FwK]$4*  
Actuarial Society of Hong Kong 香港精算学会 KoRV%@I  
actuarial valuation 精算师估值 [;N'=]`  
actuary 精算师 SJLis"8  
ad referendum agreement 暂定协议；有待覆核的协定 `XKLU
 
ad valorem duty 从价税；按值征税 N mG#  
ad valorem duty system 从价税制 q)GdD==  
ad valorem fee 从价费 J4'eI[73  
ad valorem tariff 从价关税 ?M2J wAK5  
additional allowance 额外免税额 LD?sh
"?b  
additional amount for unexpired risk 未过期风险的额外款额 "4Nt\WQ  
additional assessable profit 补加应评税利润 Q59su
L   
additional assessment 补加评税 W)/#0*7  
additional commitment 额外承担 YUb_y^B^  
additional commitment vote 额外承担拨款 RCrCs  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iscz}E,Y  
additional dependent parent allowance 供养父母额外免税额 B?QIN]   
additional provision 额外拨款 Sdo-nt  
additional stamp duty 附加印花税 V9v
Tsmo(  
additional tax 补加税罚款；补加税款 $qiya[&G4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Sz~OX6L  
adjudged bankrupt 被裁定破产 U:`Kss`  
adjudicated bankrupt 裁定破产人 ~u{uZ(~
  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &m3lXl  
adjudication of bankruptcy 裁定破产；宣告破产 wkq 
66 ?  
adjudication of insolvency 裁定无力偿还债务 m
5. Zu.  
adjusted actual 经调整的实数；调整后的实数 4*L_)z&4;  
adjusted current assets 经调整的流动资产；调整后的流动资产 l} /F*  
adjusted figure 经调整的数字；调整后的数额 K9[UB  
adjusted liabilities 经调整的负债；调整后的负债 mw!F{pw  
adjusted loss 经调整的亏损；调整后的亏损 !if   
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 >z03{=sAN  
adjusted profit 经调整的利润；调整后的利润 \zY!qpX<  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZNoDFf*h  
adjusted value 经调整的价值；调整后的价值 Q8NX)R  
adjustment 调整；修订；理算〔保险〕 XX@ZQcN  
adjustment centre 调剂中心 '%qr.T %  
adjustment lag 调整过程的时间差距；调整时差 Ba,`TJ%y  
adjustment mechanism 调整机制 |>Vb9:q9Po  
adjustment of loss 亏损调整 $`c:&  
adjustment process 调整过程；调整程序 <} .$l  
adjustment range 调整幅度 NUZl`fu1Z4  
administered exchange rate 受管制汇率 }6#