[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: RM\it"g  
%T@3-V_  
A share Ａ股；甲类股份 ixF '-  
abatement of tax 减税；减扣免税额 yO E
d8  
ABN AMRO Bank N.V. 荷兰银行 ZN>oz@jY  
above-the-line expenditure 线上项目支出；经常预算支出 }~pT saw  
above-the-line receipt 线上项目收入；经常预算收入 q<(yNqMKP  
ABSA Asia Limited 南非联合亚洲有限公司 `tA~"J$32l  
absolute change 绝对数值变更 OAPR wOQ^=  
absolute expenditure 实际开支 K{)N:|y%!$  
absolute guideline figure 绝对准则数字 ;;rEv 5 /  
absolute interest 绝对权益 z%cq%P8g  
absolute order of discharge 绝对破产解除令 g a|RW0  
absolute profit margin 绝对利润幅度 rlG&wX  
absolute value 实值；绝对值 )RA$E`!b  
absolutely vested interest 绝对既得权益 _mVq9nBEf  
absorbed cost 已吸收成本；已分摊成本 Q\>9PKK  
absorption 吸收；分摊；合并 gi!{y  
absorption rate 吸收率；摊配率；分摊率 Ut:>'TwG  
ACB Finance Limited 亚洲商业财务有限公司 ,]HH%/h  
acceptable form of reciprocity 合理的互惠条件 '>dsROB->  
acceptable rate 适当利率；适当汇率 S*;8z}5<\  
acceptance agreement 承兑协议 \.h!'nfF  
acceptance for honour 参加承兑 Uywi,9f  
acceptor 承兑人；接受人；受票人 cU <T;1VQ  
acceptor for honour 参加承兑人 d |5V"U]W;  
accident insurance 意外保险 ,)%al76E  
Accident Insurance Association of Hong Kong 香港意外保险公会 :SFcnYv0  
accident insurance scheme 意外保险计划 iaXpe
]w$n  
accident year basis 意外年度基准 yZ?|u57  
accommodation 通融；贷款 dqwCyYC  
accommodation bill 通融票据；空头票据 j2O?]M  
accommodation party 汇票代发人 mlC_E)Ed5  
account balance 帐户余额；帐户结余 fNb2>1  
account book 帐簿 0<f\bY02  
account collected in advance 预收款项 A0{ !m  
account current book 往来帐簿 dIk/vg  
account of after-acquired property 事后取得的财产报告 _  dFZR  
account of defaulter 拖欠帐目 W*A-CkrO  
account payable 应付帐款 R T/T+Q!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <P&~k\BuF{  
account receivable 应收帐款 {}
F?eI  
account receivable report 应收帐款报表 [UO?L2$&  
account statement 结单；帐单；会计财务报表 ;O7CahdF  
account title 帐户名称；会计科目 TR2X' `:O  
accountant's report 会计师报告 "#7~}ZB  
Accountant's Report Rules 会计师报告规则 "4W@p'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]ZJu  
Accounting Arrangements 《会计安排》 "[f"h  
accounting basis 会计基础 cYBv}ylw}R  
accounting by Official Receiver 破产管理署署长呈交的帐目 K_\fO|<k  
Accounting Circular 《会计通告》 _-^bAr`z  
accounting class 会计类别 C.SGm  
accounting date 记帐日期；会计结算日期 q ld2<W  
accounting for money 款项核算 =HJ) !(  
Accounting Officer 会计主任  Fa  
accounting period 会计报告期；会计期 x!6&)T?!n  
accounting policy 会计政策；会计方针 S $wx>715  
accounting practice 会计惯例 q5X\wz2N  
accounting principle 会计准则 !Jh/M^  
accounting record 会计记录 _Wcr'*7  
accounting report 会计报告 =`VA_xVu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H(qDQqJHYy  
Accounting Society of China 中国会计学会 \i Ylh HD  
accounting statement 会计报表 sW/^82(dM  
accounting system 会计制度；会计系统 CV/ei,=9  
accounting transaction 会计事项；帐务交易 ?m&?BsW$)  
accounting treatment 会计处理 J*)Vpk  
accounting year 会计年度 5|l&` fv`  
accretion 增值；添加 c.5?Q>!+  
accrual 应计项目；应累算数目 \@yx;}bdI  
accrual basis 应计制；权责发生制 _N`:NOM  
accrual basis accounting 应计制会计；权责发生制会计 3#)I7FG  
accrue 应累算；应计 y*ae 5=6(  
accrued benefit 应累算利益 T&.ZeB1  
accrued charges 应计费用 D{hsa  
accrued cumulative preference share dividend 应累算的累积优先股股息 *Xh)22~T  
accrued expenses 应累算费用 !<!5;f8  
accrued interest payable 应付利息；应计未付利息 yKJKQ9  
accrued interest receivable 应收利息；应计未收利息 >;@ _TAF  
accrued right 累算权益 U68o"iE  
accruing profit 应累算的利润 <~9z.v7  
accumulated fiscal reserve 累积财政储备 H{*~d+:ol  
accumulated profit 累积利润；滚存溢利 C'bW3la  
accumulated reserve 累积储备 F:"CaDk  
accumulation of surplus income 累积收益盈余 #{973~uj  
acquired assets 既得资产 F+.:Ry FS  
acquisition 收购；购置；取得 ZA4NVt.yN  
acquisition cost 购置成本 $[zy|Y(  
acquisition expenses 购置费用 nic7RN?F<  
acquisition of 100% interest 收购全部股权 md`PRZzj@  
acquisition of control 取得控制权 2z/qbzG7  
acquisition of fixed assets 购置固定资产 U=_O*n?N-d  
acquisition of shell “买壳” b!W!Vvf^x  
acquisition price 收购价 ByR%2_6&  
act of God 天灾 sQt]Y&_/@  
acting partner 执事合伙人 >kK;IF9h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7CfHL;+m<4  
active partner 积极参与的合伙人 %T:~N<8)  
active trading 交投活跃 'J+dTs;0  
actual circulation 实际流通 ?yKW^,q+  
actual cost 实际成本 .ztO._J7f  
actual expenditure 实际开支；实际支出 Kt
rqrl^IJ  
actual income 实际入息；实际收入；实际收益 <0,c{e  
actual market 现货市场 r+8%oWj  
actual price 现货价；实际价格 ]IQTf5n  
actual profit 实际利润 Y.M^tH:  
actual quotation 实盘；实际价位；实际报价 3OUZR5_$  
actual year basis 按实际年度计算 n[Jpy[4g  
actuals 实货 Hm=!;xAFX  
actuarial investigation 精算调查 P;R`22\3  
actuarial principle 精算原则 s;-(dQ{O  
actuarial report 精算师报告 02Z>#AE  
Actuarial Society of Hong Kong 香港精算学会 m'h`%0Tc  
actuarial valuation 精算师估值 Y`@:L'j  
actuary 精算师 Gi})*U]P|  
ad referendum agreement 暂定协议；有待覆核的协定 8,0p14I5;  
ad valorem duty 从价税；按值征税 c8qsp n  
ad valorem duty system 从价税制 cPcp@Dp  
ad valorem fee 从价费 hS)X`M  
ad valorem tariff 从价关税 Z1
j3F  
additional allowance 额外免税额 @dimZsi1  
additional amount for unexpired risk 未过期风险的额外款额 d`>'<  
additional assessable profit 补加应评税利润 +o]DT7W  
additional assessment 补加评税 |/,XdTSy  
additional commitment 额外承担 Q[t|+RNKv2  
additional commitment vote 额外承担拨款 }EB/1
8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5[Sa7Mk  
additional dependent parent allowance 供养父母额外免税额 0pT?qsM2  
additional provision 额外拨款 $q`650&S*  
additional stamp duty 附加印花税 0zD[mt  
additional tax 补加税罚款；补加税款 XV"8R"u%Q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 z:B4  
adjudged bankrupt 被裁定破产 {j%'EJ5  
adjudicated bankrupt 裁定破产人 ?Rlo<f:Mf  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2y/|/IW=  
adjudication of bankruptcy 裁定破产；宣告破产 4L(/Z}(  
adjudication of insolvency 裁定无力偿还债务 ^8p=g-U\  
adjusted actual 经调整的实数；调整后的实数 }G,PUjg_^3  
adjusted current assets 经调整的流动资产；调整后的流动资产 tOx)t$ix  
adjusted figure 经调整的数字；调整后的数额 tz#Fy?pe  
adjusted liabilities 经调整的负债；调整后的负债 K&2{k+w  
adjusted loss 经调整的亏损；调整后的亏损 J[6`$$l0  
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 X 4\  
adjusted profit 经调整的利润；调整后的利润 5>{S^i~!  
adjusted surplus 经调整的盈余额；调整后的盈余额 H+UA  
adjusted value 经调整的价值；调整后的价值 d tHB@\1  
adjustment 调整；修订；理算〔保险〕 !]1'?
8  
adjustment centre 调剂中心 CmyCne   
adjustment lag 调整过程的时间差距；调整时差 
j9FG)0  
adjustment mechanism 调整机制 I<p- o/TP  
adjustment of loss 亏损调整 #bN'
N@|  
adjustment process 调整过程；调整程序 X6lkz*M.  
adjustment range 调整幅度 .EJo9s'  
administered exchange rate 受管制汇率 7[=MgnmuC