[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: agbG)t0  
^&!Sn M  
A share Ａ股；甲类股份 pie,^-_.g  
abatement of tax 减税；减扣免税额 CeZ+!-lG  
ABN AMRO Bank N.V. 荷兰银行 kH.W17D~  
above-the-line expenditure 线上项目支出；经常预算支出 > [%ITqA$  
above-the-line receipt 线上项目收入；经常预算收入 Z[,A>tJ  
ABSA Asia Limited 南非联合亚洲有限公司 ^$!H|  
absolute change 绝对数值变更 wNfWHaH" m  
absolute expenditure 实际开支 fn~Jc~[G|  
absolute guideline figure 绝对准则数字 Rk8oshS+2  
absolute interest 绝对权益 iI]E %
H}  
absolute order of discharge 绝对破产解除令 pV^(8!+  
absolute profit margin 绝对利润幅度 !.EDQ1k  
absolute value 实值；绝对值 hhM?I$t:  
absolutely vested interest 绝对既得权益 J7RO*.O&Iq  
absorbed cost 已吸收成本；已分摊成本 +o4W8f=Ga  
absorption 吸收；分摊；合并 CJ~gE"  
absorption rate 吸收率；摊配率；分摊率 oEuV&m|yX  
ACB Finance Limited 亚洲商业财务有限公司 fF|m~#y  
acceptable form of reciprocity 合理的互惠条件 1
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acceptable rate 适当利率；适当汇率 U2DE zr  
acceptance agreement 承兑协议 M[= #%U3*N  
acceptance for honour 参加承兑 =S
UCcdy&  
acceptor 承兑人；接受人；受票人 "!AbH<M;@  
acceptor for honour 参加承兑人 )LdS1%  
accident insurance 意外保险 aANzL  
Accident Insurance Association of Hong Kong 香港意外保险公会 f]*TIYicc  
accident insurance scheme 意外保险计划 L'@@ewA  
accident year basis 意外年度基准 -Wt (t2  
accommodation 通融；贷款 b~u53
  
accommodation bill 通融票据；空头票据 ng-rvr  
accommodation party 汇票代发人 [b?[LK}.  
account balance 帐户余额；帐户结余 <y!(X"n`  
account book 帐簿 2," (  
account collected in advance 预收款项 w vQ.9  
account current book 往来帐簿 k^:+Pp  
account of after-acquired property 事后取得的财产报告 c+bOp 05o-  
account of defaulter 拖欠帐目 Lc?q0x^s  
account payable 应付帐款 =iFI@2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 P'Gf7sQt7  
account receivable 应收帐款 s6YnNJ,SK  
account receivable report 应收帐款报表 % k}+t3aF  
account statement 结单；帐单；会计财务报表 A4mnm6Tf  
account title 帐户名称；会计科目 's>./Pf  
accountant's report 会计师报告 qJyGr ?  
Accountant's Report Rules 会计师报告规则 qQ/<\6Sl  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I&s!}$cD  
Accounting Arrangements 《会计安排》 .*,W%r?1n6  
accounting basis 会计基础 +p\+15  
accounting by Official Receiver 破产管理署署长呈交的帐目 {I9<W'k{  
Accounting Circular 《会计通告》 Es^=&2''  
accounting class 会计类别 ;&~9k?v7L  
accounting date 记帐日期；会计结算日期 H2iC? cSR  
accounting for money 款项核算 zir?13N7  
Accounting Officer 会计主任 b&_u+g  
accounting period 会计报告期；会计期 G,,7.%eib=  
accounting policy 会计政策；会计方针 j
+u3VP  
accounting practice 会计惯例 FDQP|,  
accounting principle 会计准则 Frd`u.I  
accounting record 会计记录 8IQqDEY^  
accounting report 会计报告 :%2uZ/cG(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ysDGF@wZC  
Accounting Society of China 中国会计学会 )N}
.n2Y8W  
accounting statement 会计报表 :vWixgLg  
accounting system 会计制度；会计系统 Pg%k>~i  
accounting transaction 会计事项；帐务交易 G{!adBna  
accounting treatment 会计处理 FC&841F  
accounting year 会计年度 J*zm*~8\  
accretion 增值；添加 |-zefzD|  
accrual 应计项目；应累算数目 0\DlzIO  
accrual basis 应计制；权责发生制 0\tdxi  
accrual basis accounting 应计制会计；权责发生制会计 mzH3Q564  
accrue 应累算；应计 zYZ^ /7)  
accrued benefit 应累算利益 k>W}9^ cK  
accrued charges 应计费用 FrL ;1zt  
accrued cumulative preference share dividend 应累算的累积优先股股息 ll#_v^  
accrued expenses 应累算费用 \O G`+"|L  
accrued interest payable 应付利息；应计未付利息 z.6I6IfL\L  
accrued interest receivable 应收利息；应计未收利息 71wtO  
accrued right 累算权益 j#D( </T  
accruing profit 应累算的利润 *;!p#qL  
accumulated fiscal reserve 累积财政储备 nR#'BBlI  
accumulated profit 累积利润；滚存溢利 rd hM#?  
accumulated reserve 累积储备 y|h:{<  
accumulation of surplus income 累积收益盈余 (|t)MnPfY  
acquired assets 既得资产 skzTw66W.  
acquisition 收购；购置；取得 {I p)%uR  
acquisition cost 购置成本 I>n2# -8  
acquisition expenses 购置费用 9{Xh wi)z  
acquisition of 100% interest 收购全部股权 88~lP7J  
acquisition of control 取得控制权 _a&M k  
acquisition of fixed assets 购置固定资产 US2Tdmy@05  
acquisition of shell “买壳” LPK[ ^  
acquisition price 收购价 em,j>qp  
act of God 天灾 r;'Vy0?AL  
acting partner 执事合伙人 E*]%@6tH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -5.~POO  
active partner 积极参与的合伙人 oV,lEXz  
active trading 交投活跃 6eq`/~#  
actual circulation 实际流通 0OF]|hH  
actual cost 实际成本 5nh:S0M6V  
actual expenditure 实际开支；实际支出 OJTEvb6nPg  
actual income 实际入息；实际收入；实际收益 IKVS7m  
actual market 现货市场 b_%W*Q  
actual price 现货价；实际价格 !dZpV~g0  
actual profit 实际利润 O9jpt>:kZ  
actual quotation 实盘；实际价位；实际报价 b]XDfe  
actual year basis 按实际年度计算 +x:- W0C:  
actuals 实货 ~ s# !\Ye  
actuarial investigation 精算调查 bc ;
(2D  
actuarial principle 精算原则 [X=J]e^D  
actuarial report 精算师报告 zbyJ5~  
Actuarial Society of Hong Kong 香港精算学会 &. `/ln  
actuarial valuation 精算师估值 r5(-c]E7  
actuary 精算师 S)~Riuy$  
ad referendum agreement 暂定协议；有待覆核的协定 -Ka0B={Z  
ad valorem duty 从价税；按值征税 oNa*|CSE>  
ad valorem duty system 从价税制 ?KF.v1w7  
ad valorem fee 从价费 &bw ``e&c  
ad valorem tariff 从价关税 x"xtILrI  
additional allowance 额外免税额 hY^-kdQ>M  
additional amount for unexpired risk 未过期风险的额外款额 o:C],G_  
additional assessable profit 补加应评税利润 =sa bJsgL  
additional assessment 补加评税 = h/0k y  
additional commitment 额外承担 xfqW~&  
additional commitment vote 额外承担拨款 5p5S_%R$e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +jIE,N  
additional dependent parent allowance 供养父母额外免税额 RBM(>lU:  
additional provision 额外拨款 a eo/4  
additional stamp duty 附加印花税 J^]Y`Q`  
additional tax 补加税罚款；补加税款 T.R (  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 A"`(^#a  
adjudged bankrupt 被裁定破产 i[x;k;m2q  
adjudicated bankrupt 裁定破产人 2O~I.(9(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }iF"&b0n"  
adjudication of bankruptcy 裁定破产；宣告破产 1XvB,DhJ  
adjudication of insolvency 裁定无力偿还债务 ? 
W`?F  
adjusted actual 经调整的实数；调整后的实数 $YCy,Ew  
adjusted current assets 经调整的流动资产；调整后的流动资产 ob3Z I  
adjusted figure 经调整的数字；调整后的数额 7<?~A6  
adjusted liabilities 经调整的负债；调整后的负债 3cztMi  
adjusted loss 经调整的亏损；调整后的亏损 3kl\W[`?  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 #7~i.8L  
adjusted profit 经调整的利润；调整后的利润 E%E3h1Ua  
adjusted surplus 经调整的盈余额；调整后的盈余额 V6{P41_  
adjusted value 经调整的价值；调整后的价值 R9B!F{! 5  
adjustment 调整；修订；理算〔保险〕 kb>/R/,9  
adjustment centre 调剂中心 ZZXQCP6]  
adjustment lag 调整过程的时间差距；调整时差 u  teI[Q  
adjustment mechanism 调整机制 ctg[C$<q|  
adjustment of loss 亏损调整 .5PcprE/  
adjustment process 调整过程；调整程序 ;2=H7dq  
adjustment range 调整幅度 -{A!zTw1w  
administered exchange rate 受管制汇率 ua- cX3E