[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: KphEw[4/  
p4_uY7^6  
A share Ａ股；甲类股份 :\RB ^3;  
abatement of tax 减税；减扣免税额 `q*ABsj  
ABN AMRO Bank N.V. 荷兰银行 &p/k VM  
above-the-line expenditure 线上项目支出；经常预算支出 mn` Ae=  
above-the-line receipt 线上项目收入；经常预算收入 ?!Gt. fb  
ABSA Asia Limited 南非联合亚洲有限公司 syvi/6  
absolute change 绝对数值变更 wyM3|%RZ  
absolute expenditure 实际开支 a@1gMZc*  
absolute guideline figure 绝对准则数字 &T}e93]  
absolute interest 绝对权益 &t4(86Bmq  
absolute order of discharge 绝对破产解除令 <{uIB;P  
absolute profit margin 绝对利润幅度 Jq)k?WS  
absolute value 实值；绝对值 xy>mM"DOH  
absolutely vested interest 绝对既得权益 <0}'#9>O  
absorbed cost 已吸收成本；已分摊成本 TUr}p aw_  
absorption 吸收；分摊；合并 yRDLg c  
absorption rate 吸收率；摊配率；分摊率 u1<kdTxA N  
ACB Finance Limited 亚洲商业财务有限公司 VUy 1?n  
acceptable form of reciprocity 合理的互惠条件 <'33!8 G  
acceptable rate 适当利率；适当汇率 uM#/  
acceptance agreement 承兑协议 N%yFL  
acceptance for honour 参加承兑 z>~3*a9&  
acceptor 承兑人；接受人；受票人
) G&OX  
acceptor for honour 参加承兑人 x]T;W&s  
accident insurance 意外保险 _Qas+8NW  
Accident Insurance Association of Hong Kong 香港意外保险公会  VVY\W!  
accident insurance scheme 意外保险计划 !2}Q9a  
accident year basis 意外年度基准 e#^by(1@}  
accommodation 通融；贷款 [XK"$C]jHJ  
accommodation bill 通融票据；空头票据 [Ma9  
accommodation party 汇票代发人 mH"`46  
account balance 帐户余额；帐户结余 8Qh/=Ir  
account book 帐簿 o
k'1  
account collected in advance 预收款项 HL]?CWtGP  
account current book 往来帐簿 I%`2RXBt3^  
account of after-acquired property 事后取得的财产报告 &D#v0!e~x  
account of defaulter 拖欠帐目 1;V5b+b  
account payable 应付帐款 %iv'/B8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gK'MU Z()  
account receivable 应收帐款 wwz <c5  
account receivable report 应收帐款报表 sMK/l @7  
account statement 结单；帐单；会计财务报表 ?~Des"F6)1  
account title 帐户名称；会计科目 p"Y=  
accountant's report 会计师报告 oCS NA.z  
Accountant's Report Rules 会计师报告规则 Khl7Ez  
accounting and auditing procedure 会计与审计程序；会计与核数程序 gUcE,L  
Accounting Arrangements 《会计安排》 =k z;CS+  
accounting basis 会计基础 V<7Gd8rDMM  
accounting by Official Receiver 破产管理署署长呈交的帐目 (ym)q#^  
Accounting Circular 《会计通告》 g@L4G?hLn  
accounting class 会计类别 Bv3v;^  
accounting date 记帐日期；会计结算日期 Yu=^`I  
accounting for money 款项核算 aum,bm/0J  
Accounting Officer 会计主任 {T9g\F*  
accounting period 会计报告期；会计期
c=gUY~Rl  
accounting policy 会计政策；会计方针 qCMcN<:>  
accounting practice 会计惯例 -h}J%UV  
accounting principle 会计准则 U&NOf;h$  
accounting record 会计记录 %j,Ny}a  
accounting report 会计报告 b8Qm4b?:4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6`i'  
Accounting Society of China 中国会计学会 lMP7o&  
accounting statement 会计报表 ZI1RB fR  
accounting system 会计制度；会计系统 3^\y>
 
accounting transaction 会计事项；帐务交易 T7v8}_ "-  
accounting treatment 会计处理 ?g&]*zc^\  
accounting year 会计年度 x9=lN^/4  
accretion 增值；添加 ,Xw/ t>  
accrual 应计项目；应累算数目 1Sy# *  
accrual basis 应计制；权责发生制 2-~oNJqX  
accrual basis accounting 应计制会计；权责发生制会计  >Pu*MD;  
accrue 应累算；应计 +2?[=g4;}  
accrued benefit 应累算利益 ;"3Mm$  
accrued charges 应计费用 e0TnA N  
accrued cumulative preference share dividend 应累算的累积优先股股息 _F,OS<>  
accrued expenses 应累算费用 :A$6Y*s\  
accrued interest payable 应付利息；应计未付利息 O]>Or3oO  
accrued interest receivable 应收利息；应计未收利息 \?o%<c5{  
accrued right 累算权益 wcOAyo5(n  
accruing profit 应累算的利润 (R,eWWF8~  
accumulated fiscal reserve 累积财政储备 v#6.VUAw  
accumulated profit 累积利润；滚存溢利 xfzR>NU  
accumulated reserve 累积储备 -}(W=r\  
accumulation of surplus income 累积收益盈余 WXM_H0K  
acquired assets 既得资产 &+ IXDU  
acquisition 收购；购置；取得 >dM
'
UpN@  
acquisition cost 购置成本 !\m.&lk'^  
acquisition expenses 购置费用 Z`W.(gua  
acquisition of 100% interest 收购全部股权 \@xnC$dd/  
acquisition of control 取得控制权 g^idS:GtX5  
acquisition of fixed assets 购置固定资产 +0OQ"2^&  
acquisition of shell “买壳” `XnFc*L 1  
acquisition price 收购价 _FV.}%W<u  
act of God 天灾 'D4NPG`z  
acting partner 执事合伙人 }XUHP%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y|aWUX/a  
active partner 积极参与的合伙人 LV[4zo]=  
active trading 交投活跃 /\9Kr ;@vk  
actual circulation 实际流通 WM#!X!Vo  
actual cost 实际成本 B}Qo8i7 z  
actual expenditure 实际开支；实际支出 ovl@[>OB  
actual income 实际入息；实际收入；实际收益 sOJ~PRA  
actual market 现货市场 4eKJ\Q=nX5  
actual price 现货价；实际价格 H\S,^)drJ?  
actual profit 实际利润 `>*P(yIN  
actual quotation 实盘；实际价位；实际报价 pxN'E;P-  
actual year basis 按实际年度计算  D;5RcZ  
actuals 实货 DFiexOb  
actuarial investigation 精算调查 $qvNv[  
actuarial principle 精算原则 T:-Uy&pBEN  
actuarial report 精算师报告 _k}b  
Actuarial Society of Hong Kong 香港精算学会 dug RO[  
actuarial valuation 精算师估值 1{wy%|H\  
actuary 精算师 ~UnfS};
U  
ad referendum agreement 暂定协议；有待覆核的协定 pp:+SoyN  
ad valorem duty 从价税；按值征税 aV ^2  
ad valorem duty system 从价税制 czp5M
U_^  
ad valorem fee 从价费 O~D}&M@/R  
ad valorem tariff 从价关税 <Z5prunov  
additional allowance 额外免税额 z/TRqD  
additional amount for unexpired risk 未过期风险的额外款额 T Q BL!w  
additional assessable profit 补加应评税利润  A=,
m  
additional assessment 补加评税 ^O?$}sr  
additional commitment 额外承担 /v8qT'$^  
additional commitment vote 额外承担拨款 #qPk,a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ILQg@Jl  
additional dependent parent allowance 供养父母额外免税额 o%d tf5}(,  
additional provision 额外拨款 qj|GAGrQ2  
additional stamp duty 附加印花税 +V) (,f1  
additional tax 补加税罚款；补加税款 ?]})Xf.A  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 v|hi;l@7E  
adjudged bankrupt 被裁定破产 V=c&QPP  
adjudicated bankrupt 裁定破产人 { sZrI5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |k)u..k{>  
adjudication of bankruptcy 裁定破产；宣告破产 !87ebo  
adjudication of insolvency 裁定无力偿还债务 G0^PnE0-  
adjusted actual 经调整的实数；调整后的实数 * T-XslI  
adjusted current assets 经调整的流动资产；调整后的流动资产 6`yq4!&v  
adjusted figure 经调整的数字；调整后的数额 u&<L
W4  
adjusted liabilities 经调整的负债；调整后的负债 ^cY5!W.q8  
adjusted loss 经调整的亏损；调整后的亏损 l})uYae/  
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 IL~yJx_11  
adjusted profit 经调整的利润；调整后的利润 iU3co|q7  
adjusted surplus 经调整的盈余额；调整后的盈余额 5p~Z-kU&  
adjusted value 经调整的价值；调整后的价值 _x lgsa  
adjustment 调整；修订；理算〔保险〕 | zAey\  
adjustment centre 调剂中心 IuTTMAt  
adjustment lag 调整过程的时间差距；调整时差 =gj]R  
adjustment mechanism 调整机制 snK/,lm.  
adjustment of loss 亏损调整 3"B|w^6'2  
adjustment process 调整过程；调整程序 UeVF@rw  
adjustment range 调整幅度 B1GSZUd^?0  
administered exchange rate 受管制汇率 LWW0lG!_F