[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: @"@a70WHk  
60D36b(  
A share Ａ股；甲类股份 D3pz69W  
abatement of tax 减税；减扣免税额 .l}Ap7@  
ABN AMRO Bank N.V. 荷兰银行 C2 N+X (  
above-the-line expenditure 线上项目支出；经常预算支出 SI( f&T(  
above-the-line receipt 线上项目收入；经常预算收入 &2'-v@kK  
ABSA Asia Limited 南非联合亚洲有限公司 O-iE0t  
absolute change 绝对数值变更 +pofN-*%  
absolute expenditure 实际开支 Z6 !
Up1  
absolute guideline figure 绝对准则数字 ;>6< u.N  
absolute interest 绝对权益 NOb`)qb  
absolute order of discharge 绝对破产解除令 TBlSZZ-55]  
absolute profit margin 绝对利润幅度 q"2QNF'  
absolute value 实值；绝对值 Di9RRHn&q  
absolutely vested interest 绝对既得权益 bO~y=Pa\  
absorbed cost 已吸收成本；已分摊成本 @]\fO)\f  
absorption 吸收；分摊；合并 Fs+tcr/\[  
absorption rate 吸收率；摊配率；分摊率 $d?+\r:I{,  
ACB Finance Limited 亚洲商业财务有限公司 /:dLqyQ_V  
acceptable form of reciprocity 合理的互惠条件 7DB_Z/uU  
acceptable rate 适当利率；适当汇率 'Zx5+rM${}  
acceptance agreement 承兑协议 [4)Oi-_Y>  
acceptance for honour 参加承兑 +UzQJt/>>  
acceptor 承兑人；接受人；受票人 Q>niJ'7WF  
acceptor for honour 参加承兑人 c*USA eP  
accident insurance 意外保险 xR7ZqTcw  
Accident Insurance Association of Hong Kong 香港意外保险公会 $vn6%M[  
accident insurance scheme 意外保险计划 ^r}c&@  
accident year basis 意外年度基准 Pt]>AW;i  
accommodation 通融；贷款 Sp`l>BL  
accommodation bill 通融票据；空头票据 {X{R]  
accommodation party 汇票代发人 }=R]<`Sj.j  
account balance 帐户余额；帐户结余 ]a3$hAcj6"  
account book 帐簿 qwTz7r  
account collected in advance 预收款项 1gI7$y+?  
account current book 往来帐簿 D9rQ%|}S  
account of after-acquired property 事后取得的财产报告 s!6lZ mPM  
account of defaulter 拖欠帐目 X>(1fra4  
account payable 应付帐款 5LeZ?'"c  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E)b$;'  
account receivable 应收帐款 -V$|t<  
account receivable report 应收帐款报表 UQVL)-Z  
account statement 结单；帐单；会计财务报表 oFk2y^>u  
account title 帐户名称；会计科目 WtSs:D  
accountant's report 会计师报告 U,GSWMI/K  
Accountant's Report Rules 会计师报告规则 YAi-eL67l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "be\%W+<  
Accounting Arrangements 《会计安排》 g[xoS\d  
accounting basis 会计基础 HU0.)tD  
accounting by Official Receiver 破产管理署署长呈交的帐目 B|`?hw@g+  
Accounting Circular 《会计通告》 ];bRRBEU  
accounting class 会计类别 5eAZfe%H  
accounting date 记帐日期；会计结算日期 _"DC)  
accounting for money 款项核算 %h.zkocM  
Accounting Officer 会计主任 ,BdObx  
accounting period 会计报告期；会计期  }D1x%L  
accounting policy 会计政策；会计方针 i4D(8;  
accounting practice 会计惯例 y
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accounting principle 会计准则 gC7!cn  
accounting record 会计记录 7UT
fafOGX  
accounting report 会计报告 {X,%GI  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D?Oe";"/  
Accounting Society of China 中国会计学会 f\&X$
g  
accounting statement 会计报表 q~`hn(S  
accounting system 会计制度；会计系统 VFE@qX|  
accounting transaction 会计事项；帐务交易 .ARYCTyG  
accounting treatment 会计处理 6@]o,O  
accounting year 会计年度 uYW4$6S3  
accretion 增值；添加  Omd;  
accrual 应计项目；应累算数目 jaS<*_~#R
 
accrual basis 应计制；权责发生制 $v>q'8d  
accrual basis accounting 应计制会计；权责发生制会计 J,$xQ?,wE  
accrue 应累算；应计 '1u?- 2  
accrued benefit 应累算利益 aIgexi,  
accrued charges 应计费用 &X4anH>O  
accrued cumulative preference share dividend 应累算的累积优先股股息 XQ1]F{?/ H  
accrued expenses 应累算费用 S2X@t>u-  
accrued interest payable 应付利息；应计未付利息 xd?=#d  
accrued interest receivable 应收利息；应计未收利息 5:PS74/  
accrued right 累算权益 \zd[A~!  
accruing profit 应累算的利润 (l5p_x  
accumulated fiscal reserve 累积财政储备 5Fydh0.  
accumulated profit 累积利润；滚存溢利 jUT`V ZK4&  
accumulated reserve 累积储备 txEN7!  
accumulation of surplus income 累积收益盈余 HDm]njF%qQ  
acquired assets 既得资产 .zb  
acquisition 收购；购置；取得 _\AQJ?<M  
acquisition cost 购置成本 YS3~sA  
acquisition expenses 购置费用 P"c@V,.  
acquisition of 100% interest 收购全部股权 !~ o%KQt  
acquisition of control 取得控制权 T;M ;c.U  
acquisition of fixed assets 购置固定资产 &M-vKc"d  
acquisition of shell “买壳” Zo UeLU  
acquisition price 收购价 aEf3hB*~  
act of God 天灾 0E\#!L  
acting partner 执事合伙人 xMbgBx4+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 LhG\)>Y%  
active partner 积极参与的合伙人 (
KI9j7  
active trading 交投活跃 z ]f(lwo{  
actual circulation 实际流通 ?NBae\6r  
actual cost 实际成本 ]p|?S[!=  
actual expenditure 实际开支；实际支出 ?N4FB*x  
actual income 实际入息；实际收入；实际收益 "#)|WVa=BM  
actual market 现货市场 ):N#X<b':  
actual price 现货价；实际价格 Kebr>t8^  
actual profit 实际利润 w|dfl *  
actual quotation 实盘；实际价位；实际报价 j_C"O,WS  
actual year basis 按实际年度计算 QN*|_H@h  
actuals 实货 Gf8^nfr  
actuarial investigation 精算调查 <^s31.&p  
actuarial principle 精算原则 ~\=D@G,9  
actuarial report 精算师报告 ,nf}4  
Actuarial Society of Hong Kong 香港精算学会 /? %V% n  
actuarial valuation 精算师估值 eEXNEgbn  
actuary 精算师 EIw] 9
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ad referendum agreement 暂定协议；有待覆核的协定 _l{~O  
ad valorem duty 从价税；按值征税 ?I]AE&4'  
ad valorem duty system 从价税制 bo<P%$(D  
ad valorem fee 从价费 *VsGa<V  
ad valorem tariff 从价关税 V u")%(ix  
additional allowance 额外免税额 3cHYe  
additional amount for unexpired risk 未过期风险的额外款额 =! -}q  
additional assessable profit 补加应评税利润 2hV -h  
additional assessment 补加评税 cr;:5D%_  
additional commitment 额外承担 /<_!Gz.@uG  
additional commitment vote 额外承担拨款 +-tFgXG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b |:Y3_>  
additional dependent parent allowance 供养父母额外免税额 iw#~xel<ez  
additional provision 额外拨款 ;PaU"z+Je~  
additional stamp duty 附加印花税 -sJ1q^;f@  
additional tax 补加税罚款；补加税款 s [GHDQ;!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0n:cmML)D  
adjudged bankrupt 被裁定破产 .I_atv  
adjudicated bankrupt 裁定破产人 F]M-r{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B*_ K}5UO  
adjudication of bankruptcy 裁定破产；宣告破产 {|>'(iqH"w  
adjudication of insolvency 裁定无力偿还债务 3li$)S1z  
adjusted actual 经调整的实数；调整后的实数 D>k(#vYKB  
adjusted current assets 经调整的流动资产；调整后的流动资产 8XJi}YPQ  
adjusted figure 经调整的数字；调整后的数额 4Q!A w  
adjusted liabilities 经调整的负债；调整后的负债 N.mRay,  
adjusted loss 经调整的亏损；调整后的亏损 D\M"bf>q1  
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 5Pf=Uj6D  
adjusted profit 经调整的利润；调整后的利润 (F^R9G|  
adjusted surplus 经调整的盈余额；调整后的盈余额 "BsK'yo.  
adjusted value 经调整的价值；调整后的价值 nA0%M1a  
adjustment 调整；修订；理算〔保险〕 N!ihj:,  
adjustment centre 调剂中心 o/3.U=px~  
adjustment lag 调整过程的时间差距；调整时差 rf H1Zl  
adjustment mechanism 调整机制 &|Wqzdo?#  
adjustment of loss 亏损调整 dnomnY(*<  
adjustment process 调整过程；调整程序 c\n_[r  
adjustment range 调整幅度 U;/2\Ii  
administered exchange rate 受管制汇率 L ~'98C