[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: mn\A)RQ  
w=3 j'y{f  
A share Ａ股；甲类股份 sPVE_n  
abatement of tax 减税；减扣免税额 |3 I ug  
ABN AMRO Bank N.V. 荷兰银行 1;'-$K`}  
above-the-line expenditure 线上项目支出；经常预算支出 eoXbZ  
above-the-line receipt 线上项目收入；经常预算收入 V.6pfL  
ABSA Asia Limited 南非联合亚洲有限公司 *?$M=tH  
absolute change 绝对数值变更 8_o~0lb  
absolute expenditure 实际开支 Q*M(d\Vs  
absolute guideline figure 绝对准则数字 h-RhmQA=Iz  
absolute interest 绝对权益 ec/>LJDX7  
absolute order of discharge 绝对破产解除令 6kMkFZ}+  
absolute profit margin 绝对利润幅度 O; i0xWUh  
absolute value 实值；绝对值 o';/$xrH  
absolutely vested interest 绝对既得权益 7WUvO  
absorbed cost 已吸收成本；已分摊成本 :H&G}T
(#  
absorption 吸收；分摊；合并 hg#O_4D  
absorption rate 吸收率；摊配率；分摊率 pw5{=bD  
ACB Finance Limited 亚洲商业财务有限公司 BoST?"&}'  
acceptable form of reciprocity 合理的互惠条件 h&n1
}W+  
acceptable rate 适当利率；适当汇率 qozvNJm)  
acceptance agreement 承兑协议 8Lgm50bs  
acceptance for honour 参加承兑 w^("Pg`  
acceptor 承兑人；接受人；受票人 CJ7S5  
acceptor for honour 参加承兑人 ,I ][  
accident insurance 意外保险 aC%Q.+-t  
Accident Insurance Association of Hong Kong 香港意外保险公会 aEh9za  
accident insurance scheme 意外保险计划 8e^uKYR<  
accident year basis 意外年度基准 Z[ &d2
'  
accommodation 通融；贷款 bo(w$& VW  
accommodation bill 通融票据；空头票据 ?L0k|7  
accommodation party 汇票代发人 !s?SI=B8  
account balance 帐户余额；帐户结余 0 x' d^  
account book 帐簿 sHMO9{[7H  
account collected in advance 预收款项 RgW#z-PZF  
account current book 往来帐簿 )B)f`(SA"<  
account of after-acquired property 事后取得的财产报告
O|
)b$H_  
account of defaulter 拖欠帐目 RgL>0s  
account payable 应付帐款 /nuz_y\J  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &:IcwD&  
account receivable 应收帐款 uv<_.Jq]  
account receivable report 应收帐款报表 <P'FqQ]  
account statement 结单；帐单；会计财务报表 Pqw<nyC.  
account title 帐户名称；会计科目 kU=U u>  
accountant's report 会计师报告 |$e'yx6j  
Accountant's Report Rules 会计师报告规则 Cl!(F6K*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $COjC!M  
Accounting Arrangements 《会计安排》 8D,*_p  
accounting basis 会计基础 j;7E+Yp  
accounting by Official Receiver 破产管理署署长呈交的帐目 s@5~HyeI  
Accounting Circular 《会计通告》 esQ$.L
 
accounting class 会计类别 #^Pab^Y3r-  
accounting date 记帐日期；会计结算日期 Kop(+]Q&n  
accounting for money 款项核算  a@<-L  
Accounting Officer 会计主任 ;gSRpTS:  
accounting period 会计报告期；会计期 y+w,j]  
accounting policy 会计政策；会计方针 CaO-aL  
accounting practice 会计惯例 K
1BBCe  
accounting principle 会计准则
J|DZi2o  
accounting record 会计记录 OG$v"Yf~  
accounting report 会计报告 h.F=Fhx/1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 DcdEt=\)h  
Accounting Society of China 中国会计学会 h
V0fkQ.|  
accounting statement 会计报表 % @+j@i`&  
accounting system 会计制度；会计系统 .-/IV^lGv  
accounting transaction 会计事项；帐务交易 1^E5VG1[  
accounting treatment 会计处理 o|xZ?#^h  
accounting year 会计年度 *B}O  
accretion 增值；添加 ,Kl?-W@  
accrual 应计项目；应累算数目 %lWOW2~R  
accrual basis 应计制；权责发生制 ..+#~3es#y  
accrual basis accounting 应计制会计；权责发生制会计 Rz|@BxB>n  
accrue 应累算；应计 0V21_".S  
accrued benefit 应累算利益 `>
`b;A4  
accrued charges 应计费用 ^V#,iO9.-  
accrued cumulative preference share dividend 应累算的累积优先股股息 1' v!~*af  
accrued expenses 应累算费用 z F.@rXl  
accrued interest payable 应付利息；应计未付利息 mfaU_ Vo&  
accrued interest receivable 应收利息；应计未收利息 _p+E(i 9  
accrued right 累算权益 -fmJkI  
accruing profit 应累算的利润 i,a"5DR8  
accumulated fiscal reserve 累积财政储备 |rwY   
accumulated profit 累积利润；滚存溢利 h_S>
Q  
accumulated reserve 累积储备 9J?s:"j  
accumulation of surplus income 累积收益盈余  0.0-rd>  
acquired assets 既得资产 O>1Cx4s5  
acquisition 收购；购置；取得 {.jW"0U  
acquisition cost 购置成本 0kOwA%m  
acquisition expenses 购置费用 zU+q03l8Ur  
acquisition of 100% interest 收购全部股权 ,!^5w,P:   
acquisition of control 取得控制权 ocJG4#  
acquisition of fixed assets 购置固定资产 I4?oBq  
acquisition of shell “买壳” 0V(}Zj>  
acquisition price 收购价 O^row1D_  
act of God 天灾 @`:X,]{  
acting partner 执事合伙人 Ec3tfcNhR  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9 %4:eTcp  
active partner 积极参与的合伙人 kVs YB  
active trading 交投活跃 #0[^jJ3J  
actual circulation 实际流通 4}v|^_x-i  
actual cost 实际成本 ]lBCK  
actual expenditure 实际开支；实际支出 3u$1W@T(  
actual income 实际入息；实际收入；实际收益 = a60Xv  
actual market 现货市场 #o4tG  
actual price 现货价；实际价格
ix4]^  
actual profit 实际利润 XDPgl=~  
actual quotation 实盘；实际价位；实际报价 3cL iZ%6^  
actual year basis 按实际年度计算 H4AT>}ri  
actuals 实货 U].]K  
actuarial investigation 精算调查 9%iQ~   
actuarial principle 精算原则 I*3}e
rT  
actuarial report 精算师报告 QR'#]k;>%  
Actuarial Society of Hong Kong 香港精算学会 ^zQI_ydG  
actuarial valuation 精算师估值 CL4N/
[UM  
actuary 精算师 a~$Y;C_#<  
ad referendum agreement 暂定协议；有待覆核的协定 [%N?D#;  
ad valorem duty 从价税；按值征税 .E}lAd.Mn  
ad valorem duty system 从价税制 %csrNf  
ad valorem fee 从价费 0O>ClE~P  
ad valorem tariff 从价关税 G_S>{<[  
additional allowance 额外免税额 eOE*$pH  
additional amount for unexpired risk 未过期风险的额外款额 Rt+-ud{O  
additional assessable profit 补加应评税利润  Q}L?o  
additional assessment 补加评税 q -8G  
additional commitment 额外承担 O. (2  
additional commitment vote 额外承担拨款 tj[E!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }QE*-GVv]  
additional dependent parent allowance 供养父母额外免税额 nwUz}em?O  
additional provision 额外拨款 ZDW=>}~_y  
additional stamp duty 附加印花税 d9M[]{  
additional tax 补加税罚款；补加税款 @nY]S\if  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 j/d}B
_2  
adjudged bankrupt 被裁定破产 (jDz[b#OPz  
adjudicated bankrupt 裁定破产人 R/ZScOW[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %ERcFI]G  
adjudication of bankruptcy 裁定破产；宣告破产 6_bL<:xtY  
adjudication of insolvency 裁定无力偿还债务 Z%qtAPd  
adjusted actual 经调整的实数；调整后的实数 bPU i44P  
adjusted current assets 经调整的流动资产；调整后的流动资产 I1U2wD  
adjusted figure 经调整的数字；调整后的数额 =x\`yxsG  
adjusted liabilities 经调整的负债；调整后的负债 \H@1VgmR;  
adjusted loss 经调整的亏损；调整后的亏损 \MOwp@|y  
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 nm,LKS7  
adjusted profit 经调整的利润；调整后的利润 tO3R&"{  
adjusted surplus 经调整的盈余额；调整后的盈余额 F`QViZ'n>#  
adjusted value 经调整的价值；调整后的价值 K%? g6j  
adjustment 调整；修订；理算〔保险〕 D![v{0er  
adjustment centre 调剂中心 W-n 4wIj"  
adjustment lag 调整过程的时间差距；调整时差 <Kv$3y  
adjustment mechanism 调整机制
!B}9gT  
adjustment of loss 亏损调整 +SH{`7r  
adjustment process 调整过程；调整程序 M}V!;o<t^  
adjustment range 调整幅度 5dj@N3ZX7;  
administered exchange rate 受管制汇率 0B]q /G(