[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: +Pw,Nl\KD  
/p$=Cg[K  
A share Ａ股；甲类股份 ? : m
d  
abatement of tax 减税；减扣免税额 XOxB (0@  
ABN AMRO Bank N.V. 荷兰银行 Ea4 * o  
above-the-line expenditure 线上项目支出；经常预算支出 G{A)H_o*  
above-the-line receipt 线上项目收入；经常预算收入 01nsdZ-  
ABSA Asia Limited 南非联合亚洲有限公司 d +xA:  
absolute change 绝对数值变更 !~d'{sy6  
absolute expenditure 实际开支 y#bK,}  
absolute guideline figure 绝对准则数字 _:5=| 2-E  
absolute interest 绝对权益 cDO:'-  
absolute order of discharge 绝对破产解除令 ~@YQ,\Y  
absolute profit margin 绝对利润幅度 s$3`X(Pn  
absolute value 实值；绝对值 U"B.:C2  
absolutely vested interest 绝对既得权益 RH=$h! 5  
absorbed cost 已吸收成本；已分摊成本 ;>C9@S+  
absorption 吸收；分摊；合并 c `ud;lI  
absorption rate 吸收率；摊配率；分摊率 HZuiVW8  
ACB Finance Limited 亚洲商业财务有限公司 \[ k%)_  
acceptable form of reciprocity 合理的互惠条件 iIB9j8  
acceptable rate 适当利率；适当汇率 3"vRK5Bf  
acceptance agreement 承兑协议 1$OVe4H1  
acceptance for honour 参加承兑 \kk!Dz*H  
acceptor 承兑人；接受人；受票人 L"^.0*X/d  
acceptor for honour 参加承兑人 hpjUkGm5  
accident insurance 意外保险 H`?* bG  
Accident Insurance Association of Hong Kong 香港意外保险公会 :;_#5  
accident insurance scheme 意外保险计划 |>@-grs  
accident year basis 意外年度基准 SJOmeN}4)  
accommodation 通融；贷款 fwH`}<o  
accommodation bill 通融票据；空头票据 /B=l,:TnJ  
accommodation party 汇票代发人 qM*S*,s  
account balance 帐户余额；帐户结余 2R] XH 0   
account book 帐簿 wlL
8X7+:  
account collected in advance 预收款项 7g-$oO  
account current book 往来帐簿 \2Xx%SX  
account of after-acquired property 事后取得的财产报告 &PSTwZd  
account of defaulter 拖欠帐目 Dh?vU~v(6  
account payable 应付帐款 r!~(R+,c  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 94+/wzWvi  
account receivable 应收帐款 ~BtKd*~*  
account receivable report 应收帐款报表 7y;u} 1  
account statement 结单；帐单；会计财务报表 E+Im~=m$  
account title 帐户名称；会计科目 jPpRsw>  
accountant's report 会计师报告 +Tp%5+E  
Accountant's Report Rules 会计师报告规则 Wk,6) jS=}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UE {,.s  
Accounting Arrangements 《会计安排》 RZe#|k+ 8  
accounting basis 会计基础 fZ{&dslg  
accounting by Official Receiver 破产管理署署长呈交的帐目 [='p!7z  
Accounting Circular 《会计通告》 ?n&$m  
accounting class 会计类别 Li ij{ahm  
accounting date 记帐日期；会计结算日期 0w'|d@*wV  
accounting for money 款项核算 ;n` $+g:>  
Accounting Officer 会计主任 FXeV6zfrE  
accounting period 会计报告期；会计期 -$OD}5ku#  
accounting policy 会计政策；会计方针 +!Q!m 3/I  
accounting practice 会计惯例 #TIX_RXh  
accounting principle 会计准则 u2\+?`Ox  
accounting record 会计记录 | yS5[?.`  
accounting report 会计报告 hc6.#~i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C#ZhsWS!b  
Accounting Society of China 中国会计学会 {f&NStiB  
accounting statement 会计报表 90?,-6  
accounting system 会计制度；会计系统 _ r~+p  
accounting transaction 会计事项；帐务交易 "NJ,0A  
accounting treatment 会计处理 QTeFR&q8  
accounting year 会计年度 yS+(<  
accretion 增值；添加 2|$lk8/,  
accrual 应计项目；应累算数目 j=FMYd8$y  
accrual basis 应计制；权责发生制 D9,e
3.?p  
accrual basis accounting 应计制会计；权责发生制会计 Ew>~a8!Fq  
accrue 应累算；应计 aN:HG)$@  
accrued benefit 应累算利益 'xQna+%h  
accrued charges 应计费用 x3gwG)Sf  
accrued cumulative preference share dividend 应累算的累积优先股股息 c1PViko,>  
accrued expenses 应累算费用 >kt~vJI  
accrued interest payable 应付利息；应计未付利息 cJSVT8  
accrued interest receivable 应收利息；应计未收利息 NoJUx['6  
accrued right 累算权益 " \`BPN  
accruing profit 应累算的利润 -J{Dxz  
accumulated fiscal reserve 累积财政储备 pn|p
(6  
accumulated profit 累积利润；滚存溢利 tSI& "-  
accumulated reserve 累积储备 dFx2>6AZt  
accumulation of surplus income 累积收益盈余 N?\bBt
@  
acquired assets 既得资产 Z@;jIH4 (  
acquisition 收购；购置；取得 -QN1oK@\mE  
acquisition cost 购置成本 )\0Ug7]?  
acquisition expenses 购置费用 } /[_  
acquisition of 100% interest 收购全部股权 <V7SSm  
acquisition of control 取得控制权 t'dHCp}  
acquisition of fixed assets 购置固定资产 ? 7/W>  
acquisition of shell “买壳”
||yXp2  
acquisition price 收购价 u82h6s<'W  
act of God 天灾 o`b$^h v{A  
acting partner 执事合伙人 a#YuKh?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6#-6Bh)>4  
active partner 积极参与的合伙人 '$n:CNha  
active trading 交投活跃 P/C&R-{')  
actual circulation 实际流通 *
^X#Eb  
actual cost 实际成本  AQB1gzE  
actual expenditure 实际开支；实际支出 AGl|>f)  
actual income 实际入息；实际收入；实际收益 @c6"RHG9  
actual market 现货市场 s.VUdR"  
actual price 现货价；实际价格 !'Pk jP  
actual profit 实际利润 z\e>DdS  
actual quotation 实盘；实际价位；实际报价 9 %D$T'K  
actual year basis 按实际年度计算 /_$~rW  
actuals 实货 NQDLI 1o  
actuarial investigation 精算调查 $dlnmNP+  
actuarial principle 精算原则 f0/jwfL  
actuarial report 精算师报告 UN-T^  
Actuarial Society of Hong Kong 香港精算学会 AF6d#Klog  
actuarial valuation 精算师估值 \Y51KB\  
actuary 精算师 p.@0=)  
ad referendum agreement 暂定协议；有待覆核的协定 Ko1AaX(I'+  
ad valorem duty 从价税；按值征税 1y},9ym  
ad valorem duty system 从价税制 Sg/:n,68  
ad valorem fee 从价费 '9IP;  
ad valorem tariff 从价关税 bc `UA  
additional allowance 额外免税额 0\?_lT2  
additional amount for unexpired risk 未过期风险的额外款额 2=igS#h  
additional assessable profit 补加应评税利润 I++W0wa.n  
additional assessment 补加评税 C$$"{FfgU"  
additional commitment 额外承担 >W>##vK  
additional commitment vote 额外承担拨款 vh<]aiY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^^n+  
additional dependent parent allowance 供养父母额外免税额 J!=](s5|
  
additional provision 额外拨款 ^zvA?'s  
additional stamp duty 附加印花税 +L^A:}L(  
additional tax 补加税罚款；补加税款 pi^^L@@d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 l4iuu  
adjudged bankrupt 被裁定破产 [>b  '}4  
adjudicated bankrupt 裁定破产人 jf$JaY  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 r {pI-$  
adjudication of bankruptcy 裁定破产；宣告破产 B0-4ZT  
adjudication of insolvency 裁定无力偿还债务 2>!_B\%)H  
adjusted actual 经调整的实数；调整后的实数 0t5Q9#RY  
adjusted current assets 经调整的流动资产；调整后的流动资产 _ff =B  
adjusted figure 经调整的数字；调整后的数额 *Te4U5F  
adjusted liabilities 经调整的负债；调整后的负债 iifc;62  
adjusted loss 经调整的亏损；调整后的亏损 JK@izI  
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 /Oq1q._9F  
adjusted profit 经调整的利润；调整后的利润 (Wm/$P;  
adjusted surplus 经调整的盈余额；调整后的盈余额 8vz_~p9%j  
adjusted value 经调整的价值；调整后的价值 9F2P(aS  
adjustment 调整；修订；理算〔保险〕 c*y$bf<  
adjustment centre 调剂中心 %0 0k1*$  
adjustment lag 调整过程的时间差距；调整时差 =q_&*'  
adjustment mechanism 调整机制 1VhoJGH;C  
adjustment of loss 亏损调整 p{A}p9sjx  
adjustment process 调整过程；调整程序 Y0/jH2n  
adjustment range 调整幅度 ^4u3Q  
administered exchange rate 受管制汇率 tx:rj6-z