[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: #p[=iP
  
f.8L<<5 c  
A share Ａ股；甲类股份 Vj:PNt[
 
abatement of tax 减税；减扣免税额 \[8I5w-  
ABN AMRO Bank N.V. 荷兰银行 m\k$
L7O  
above-the-line expenditure 线上项目支出；经常预算支出 O=+C Kx@  
above-the-line receipt 线上项目收入；经常预算收入 {uhw ^)v  
ABSA Asia Limited 南非联合亚洲有限公司 aH>.o 1;  
absolute change 绝对数值变更 ).vdKNzw  
absolute expenditure 实际开支 P|6m%
y  
absolute guideline figure 绝对准则数字 0Ifd!  
absolute interest 绝对权益 }wUF#  
absolute order of discharge 绝对破产解除令 20Rgw  
absolute profit margin 绝对利润幅度 iI_Fbw8  
absolute value 实值；绝对值 k,&W5zBKe  
absolutely vested interest 绝对既得权益 |epe;/  
absorbed cost 已吸收成本；已分摊成本
^y h  
absorption 吸收；分摊；合并 9^}GUJy?  
absorption rate 吸收率；摊配率；分摊率 #6YNgJNk  
ACB Finance Limited 亚洲商业财务有限公司 9PGSr4V1  
acceptable form of reciprocity 合理的互惠条件 _mn4z+  
acceptable rate 适当利率；适当汇率 bG Sgph  
acceptance agreement 承兑协议 sB"]R%`_  
acceptance for honour 参加承兑 ;PbyR}s  
acceptor 承兑人；接受人；受票人 7%F9.h  
acceptor for honour 参加承兑人 FB</~ g  
accident insurance 意外保险 -MU^%t;-  
Accident Insurance Association of Hong Kong 香港意外保险公会 fY6&PuDf.  
accident insurance scheme 意外保险计划 N,;Bl&EU  
accident year basis 意外年度基准 WIbU^WJ0  
accommodation 通融；贷款 w.V8-9 {  
accommodation bill 通融票据；空头票据 Yt{Y)=_t  
accommodation party 汇票代发人 t;? q#!uc  
account balance 帐户余额；帐户结余 .vb*|So  
account book 帐簿 &-{4JSII  
account collected in advance 预收款项 g,q&A$Wi  
account current book 往来帐簿 [NuayO
3  
account of after-acquired property 事后取得的财产报告 ;=E3f^'s  
account of defaulter 拖欠帐目 IYrO; GQ  
account payable 应付帐款 gFW1Nm_DJ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sNNt0q(  
account receivable 应收帐款 6ZF5f^M^  
account receivable report 应收帐款报表 ~+|p.(I  
account statement 结单；帐单；会计财务报表 0/*z]2  
account title 帐户名称；会计科目 b_6j77  
accountant's report 会计师报告 ]6(NeS+  
Accountant's Report Rules 会计师报告规则 jgC/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K~Xt`  
Accounting Arrangements 《会计安排》 ABx0IdOcI  
accounting basis 会计基础 @F=4B0=  
accounting by Official Receiver 破产管理署署长呈交的帐目 Kj}}O2  
Accounting Circular 《会计通告》 [g%oo3`A  
accounting class 会计类别 vk$]$6l2  
accounting date 记帐日期；会计结算日期 gsZCWT
 
accounting for money 款项核算 gjwp' GN  
Accounting Officer 会计主任 `4$" mO>+  
accounting period 会计报告期；会计期 0Uybh.dC  
accounting policy 会计政策；会计方针 _p90Zm-3X  
accounting practice 会计惯例 {Ynr(J.  
accounting principle 会计准则 Qn6&M  
accounting record 会计记录 ;[*7UE+#7  
accounting report 会计报告 bhFzu[B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0chBw~@*s  
Accounting Society of China 中国会计学会 VpD9!;S  
accounting statement 会计报表  9((v.  
accounting system 会计制度；会计系统 l3.HL> o  
accounting transaction 会计事项；帐务交易 ;BpuNB  
accounting treatment 会计处理 CjD2FnjT  
accounting year 会计年度 xro  
accretion 增值；添加 o^lKM?t  
accrual 应计项目；应累算数目 "&>$/b$  
accrual basis 应计制；权责发生制 =0O`VSb  
accrual basis accounting 应计制会计；权责发生制会计 ?z? IEj}  
accrue 应累算；应计 *)"` v]  
accrued benefit 应累算利益 P=eL24j  
accrued charges 应计费用 zm_mLk$4H  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^[5yff 4  
accrued expenses 应累算费用 :xv"m {8+  
accrued interest payable 应付利息；应计未付利息 y%z$_V]  
accrued interest receivable 应收利息；应计未收利息 "tm2YUG},s  
accrued right 累算权益 )5p0fw  
accruing profit 应累算的利润 rq+E"Uj?  
accumulated fiscal reserve 累积财政储备 ]G&d`DNV  
accumulated profit 累积利润；滚存溢利 \-c70v63X
 
accumulated reserve 累积储备 o-49o5:1  
accumulation of surplus income 累积收益盈余 &;*jMu6  
acquired assets 既得资产 A L

KU  
acquisition 收购；购置；取得 _g 3hXsA  
acquisition cost 购置成本 iN=-N=  
acquisition expenses 购置费用 U Tw\_s  
acquisition of 100% interest 收购全部股权 ix6j=5{  
acquisition of control 取得控制权 Z^s&]  
acquisition of fixed assets 购置固定资产 3>c
<E1   
acquisition of shell “买壳” 
Gi?"  
acquisition price 收购价 `WX @1 ]m  
act of God 天灾 P!
1y@R>Ln  
acting partner 执事合伙人 IJ[#$I+Z%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 YY'46  
active partner 积极参与的合伙人 w {6kU   
active trading 交投活跃 c]#F^(-A`  
actual circulation 实际流通 uq{w1 O5  
actual cost 实际成本 e=Kf<ZQt  
actual expenditure 实际开支；实际支出 &*A7{76x  
actual income 实际入息；实际收入；实际收益 [gx6e 44  
actual market 现货市场 <mi*AY  
actual price 现货价；实际价格 vm 1vX;  
actual profit 实际利润 K+2<{qwh  
actual quotation 实盘；实际价位；实际报价 c|IH|y  
actual year basis 按实际年度计算 ms`R^6Ra  
actuals 实货 wtIXZUx  
actuarial investigation 精算调查 ~~ ;J[Fp  
actuarial principle 精算原则 R~PD[.\u  
actuarial report 精算师报告 _e7Y R+  
Actuarial Society of Hong Kong 香港精算学会 =c[9:&5Q  
actuarial valuation 精算师估值 :$L^l{gT  
actuary 精算师 hCuUX)>Bt  
ad referendum agreement 暂定协议；有待覆核的协定 l'y)L@|Qrh  
ad valorem duty 从价税；按值征税 OXT 5 y)   
ad valorem duty system 从价税制 nj]l'~Y0  
ad valorem fee 从价费 ,l1A]Wx  
ad valorem tariff 从价关税 ]>B>. s  
additional allowance 额外免税额 luY#l!mx3  
additional amount for unexpired risk 未过期风险的额外款额 PqKbG<}Y  
additional assessable profit 补加应评税利润 f#FAi3  
additional assessment 补加评税 L9W'TvTwo  
additional commitment 额外承担 fX^<H_1$G  
additional commitment vote 额外承担拨款 >;:235'(M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MZZEqsD5[  
additional dependent parent allowance 供养父母额外免税额 W+k SL{0  
additional provision 额外拨款 3"!h+dXw  
additional stamp duty 附加印花税 h/?$~OD  
additional tax 补加税罚款；补加税款 4,4S5u[|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Na=.LW-ma=  
adjudged bankrupt 被裁定破产 .hPk}B/KV  
adjudicated bankrupt 裁定破产人 14Y_ oH9  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 leR-oeSO  
adjudication of bankruptcy 裁定破产；宣告破产 DP_ ]\V<sT  
adjudication of insolvency 裁定无力偿还债务 FN0)DN2d}  
adjusted actual 经调整的实数；调整后的实数 # 3UrGom  
adjusted current assets 经调整的流动资产；调整后的流动资产 +#ufW%ZG
 
adjusted figure 经调整的数字；调整后的数额 (_1(<Jw  
adjusted liabilities 经调整的负债；调整后的负债 "tdF#>x  
adjusted loss 经调整的亏损；调整后的亏损 __LR!F]
=i  
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 w#0/&\b=  
adjusted profit 经调整的利润；调整后的利润 76epkiz;=  
adjusted surplus 经调整的盈余额；调整后的盈余额 y=.`:EB9b  
adjusted value 经调整的价值；调整后的价值 NhG?@N  
adjustment 调整；修订；理算〔保险〕 w=JO$7  
adjustment centre 调剂中心 S8>1l?UH  
adjustment lag 调整过程的时间差距；调整时差
w5Lev}Rb  
adjustment mechanism 调整机制 .6C9N{?Tqf  
adjustment of loss 亏损调整 =[5F~--Tf  
adjustment process 调整过程；调整程序 `X)y5*##wq  
adjustment range 调整幅度 :O)\+s-  
administered exchange rate 受管制汇率 EC;R^)