[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: 7w51UmO  
Q"F" 13  
A share Ａ股；甲类股份 vef9*u`  
abatement of tax 减税；减扣免税额 :`>bh  
ABN AMRO Bank N.V. 荷兰银行 u1;sH{YK>  
above-the-line expenditure 线上项目支出；经常预算支出 = M`Xu#eRk  
above-the-line receipt 线上项目收入；经常预算收入 '@dk3:3t  
ABSA Asia Limited 南非联合亚洲有限公司 as3*49^9  
absolute change 绝对数值变更 *%CDQx0}  
absolute expenditure 实际开支 ex6QHUQ  
absolute guideline figure 绝对准则数字 lsA?|4`mn  
absolute interest 绝对权益 hg2UZ% Y  
absolute order of discharge 绝对破产解除令 :Lu 9w0>f  
absolute profit margin 绝对利润幅度 weC.kx   
absolute value 实值；绝对值 ftxy]NLF  
absolutely vested interest 绝对既得权益 ; ,n}>iTE  
absorbed cost 已吸收成本；已分摊成本 >!MRk[@ V-  
absorption 吸收；分摊；合并 yb6gYN  
absorption rate 吸收率；摊配率；分摊率 c2Wp 8l  
ACB Finance Limited 亚洲商业财务有限公司 L$6W,D  
acceptable form of reciprocity 合理的互惠条件 KAg-M#  
acceptable rate 适当利率；适当汇率 mO2 u9?N  
acceptance agreement 承兑协议 apjoIO-<  
acceptance for honour 参加承兑  kMZo7 y  
acceptor 承兑人；接受人；受票人 uCoy~kt292  
acceptor for honour 参加承兑人 \aN7[>R.Q  
accident insurance 意外保险 :.u2^*<  
Accident Insurance Association of Hong Kong 香港意外保险公会 Irui{%T  
accident insurance scheme 意外保险计划 XT?wCb 41R  
accident year basis 意外年度基准 N}nE?|N=5  
accommodation 通融；贷款 T:SqENV  
accommodation bill 通融票据；空头票据 6)c-s|#  
accommodation party 汇票代发人 5Q\ hd*+g  
account balance 帐户余额；帐户结余 6^lix9q7  
account book 帐簿 a7!{`fR5  
account collected in advance 预收款项 ZW4$Ks2]Y  
account current book 往来帐簿 ]FgKL0  
account of after-acquired property 事后取得的财产报告
PS8^=  
account of defaulter 拖欠帐目 Lp(i&A  
account payable 应付帐款 -@ra~li,yQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |h&Z.  
account receivable 应收帐款 BS ]:w(}[  
account receivable report 应收帐款报表 eV~"T2!Sb  
account statement 结单；帐单；会计财务报表 Km,%p@`m  
account title 帐户名称；会计科目 zI\+]U'  
accountant's report 会计师报告 mZG n:f}=  
Accountant's Report Rules 会计师报告规则 10)RLh|+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Z*ag{N  
Accounting Arrangements 《会计安排》 nSRNd A  
accounting basis 会计基础 ;+.cD
 
accounting by Official Receiver 破产管理署署长呈交的帐目 CI-1>= "OE  
Accounting Circular 《会计通告》 G4rzx%W?  
accounting class 会计类别 ?^2nrh,n+  
accounting date 记帐日期；会计结算日期 3y,2RernK  
accounting for money 款项核算 mHV{9J  
Accounting Officer 会计主任 &H P g>  
accounting period 会计报告期；会计期 ve:Oe{Ie{  
accounting policy 会计政策；会计方针 bWSc&/9y  
accounting practice 会计惯例 Xk/iyp/  
accounting principle 会计准则 IC(:RtJ  
accounting record 会计记录 \I-e{'h  
accounting report 会计报告 5b
a e-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 em5~4;&'  
Accounting Society of China 中国会计学会 7qZC
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accounting statement 会计报表 EpQy;#=;  
accounting system 会计制度；会计系统 j*[P\Cm  
accounting transaction 会计事项；帐务交易 UCK;?]  
accounting treatment 会计处理
?Z_T3/ f  
accounting year 会计年度 Z^z{, u;!  
accretion 增值；添加 dP+wcl4  
accrual 应计项目；应累算数目 g1}:;VG=  
accrual basis 应计制；权责发生制 [3s-S +n @  
accrual basis accounting 应计制会计；权责发生制会计 9
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accrue 应累算；应计
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accrued benefit 应累算利益 Yj*T'<e  
accrued charges 应计费用 sNcU>qjj6  
accrued cumulative preference share dividend 应累算的累积优先股股息 /9&!
u )+  
accrued expenses 应累算费用 `2LmLFkb  
accrued interest payable 应付利息；应计未付利息 ZOcpF1y  
accrued interest receivable 应收利息；应计未收利息 TWGn:mi  
accrued right 累算权益 IN<nZ?D #  
accruing profit 应累算的利润 gd]S;<J h  
accumulated fiscal reserve 累积财政储备 R]e&JoY  
accumulated profit 累积利润；滚存溢利 R!QR@*N  
accumulated reserve 累积储备 .?5 ~zK  
accumulation of surplus income 累积收益盈余 [?|yQ x  
acquired assets 既得资产 :wXiz`VH  
acquisition 收购；购置；取得 {<@ud0A:\  
acquisition cost 购置成本 fdX|t"oz  
acquisition expenses 购置费用 t0e5L{ QJ  
acquisition of 100% interest 收购全部股权 ;Ivv4u  
acquisition of control 取得控制权 "qF/7`e[  
acquisition of fixed assets 购置固定资产 )W p7e51  
acquisition of shell “买壳” &'&) E((  
acquisition price 收购价 bRyxP2  
act of God 天灾 Pg:xC9w4  
acting partner 执事合伙人 &U?4e'N)T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Vm\zLWNB  
active partner 积极参与的合伙人 /7\q#qIm:  
active trading 交投活跃 keRLai7h  
actual circulation 实际流通 X"d"a={]  
actual cost 实际成本 J-'XT_k:iM  
actual expenditure 实际开支；实际支出 XZ]ji9'  
actual income 实际入息；实际收入；实际收益 G^nG^HTo5  
actual market 现货市场 u8KQV7E  
actual price 现货价；实际价格 48^C+#Jbc  
actual profit 实际利润 D
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actual quotation 实盘；实际价位；实际报价 i&lW&]  
actual year basis 按实际年度计算 y7:f^4  
actuals 实货 f!yl&ulKU  
actuarial investigation 精算调查 R,78}7B  
actuarial principle 精算原则 %i3[x.M  
actuarial report 精算师报告 V6[jhdb  
Actuarial Society of Hong Kong 香港精算学会 0]*W0#{Zj  
actuarial valuation 精算师估值 <";1[A%7<  
actuary 精算师 j0+D99{R  
ad referendum agreement 暂定协议；有待覆核的协定 OAs>F"  
ad valorem duty 从价税；按值征税 "#gKI/[qxq  
ad valorem duty system 从价税制 ,N,@9p  
ad valorem fee 从价费 |pB Fmm*  
ad valorem tariff 从价关税 m%})H"5  
additional allowance 额外免税额 *2-b&PQR{  
additional amount for unexpired risk 未过期风险的额外款额 cy!P!t,@  
additional assessable profit 补加应评税利润 W0mvwYON[  
additional assessment 补加评税 VByA6^JR  
additional commitment 额外承担 $-pijBiz_  
additional commitment vote 额外承担拨款 BjPU@rS.U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X=f%!
  
additional dependent parent allowance 供养父母额外免税额 |P& \C8h  
additional provision 额外拨款 LU8[$.P  
additional stamp duty 附加印花税 0S>L0qp  
additional tax 补加税罚款；补加税款 !PeSnO  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )sK53O$  
adjudged bankrupt 被裁定破产 *'H\`@L  
adjudicated bankrupt 裁定破产人 )f^^hEIS  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~&<vAgy,  
adjudication of bankruptcy 裁定破产；宣告破产 3rHn?  
adjudication of insolvency 裁定无力偿还债务 `ItoL7bi  
adjusted actual 经调整的实数；调整后的实数 pQc-}o"  
adjusted current assets 经调整的流动资产；调整后的流动资产 h:G>w`X  
adjusted figure 经调整的数字；调整后的数额 <2<2[F5Q%  
adjusted liabilities 经调整的负债；调整后的负债 j$lf>.[I  
adjusted loss 经调整的亏损；调整后的亏损 W?wt$'  
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 (xTGt",_Jo  
adjusted profit 经调整的利润；调整后的利润 #U wX~  
adjusted surplus 经调整的盈余额；调整后的盈余额 Nr*X1lJ6  
adjusted value 经调整的价值；调整后的价值 >/ A'G  
adjustment 调整；修订；理算〔保险〕 v{"yrC  
adjustment centre 调剂中心 ?>V>6cDQ  
adjustment lag 调整过程的时间差距；调整时差 XHJ`C\xR  
adjustment mechanism 调整机制 E>5p7=Or;"  
adjustment of loss 亏损调整 BAvz @H  
adjustment process 调整过程；调整程序 i0+e3!QU  
adjustment range 调整幅度 Z1($9hE>  
administered exchange rate 受管制汇率 :IJ<Mmb