[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: 8%-+@\=  
ux-puG  
A share Ａ股；甲类股份 Imi;EHW  
abatement of tax 减税；减扣免税额 GF(<!PC  
ABN AMRO Bank N.V. 荷兰银行 @2H"8KX  
above-the-line expenditure 线上项目支出；经常预算支出 Y K(I '  
above-the-line receipt 线上项目收入；经常预算收入 b[}f]pB@n  
ABSA Asia Limited 南非联合亚洲有限公司 ;2lKo="  
absolute change 绝对数值变更 s^:8bFn9$  
absolute expenditure 实际开支 J=QuZwt  
absolute guideline figure 绝对准则数字 92y<E<n  
absolute interest 绝对权益 M6yzqAh  
absolute order of discharge 绝对破产解除令 !V|%n(O"  
absolute profit margin 绝对利润幅度 {Dv^j#  
absolute value 实值；绝对值 (J!FW(Ma|=  
absolutely vested interest 绝对既得权益 /F#_~9JXG  
absorbed cost 已吸收成本；已分摊成本 _ U/[n\oC  
absorption 吸收；分摊；合并 
HR0t[*  
absorption rate 吸收率；摊配率；分摊率 &OpGcbf1  
ACB Finance Limited 亚洲商业财务有限公司 X~ca8!Dq  
acceptable form of reciprocity 合理的互惠条件 VXr'Z  
acceptable rate 适当利率；适当汇率 a>w@9  
acceptance agreement 承兑协议 GTvp)^h  
acceptance for honour 参加承兑 R.KqTEs<k  
acceptor 承兑人；接受人；受票人 P<&-8QA  
acceptor for honour 参加承兑人 'rWu}#Nb  
accident insurance 意外保险 tG1,AkyZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 +n#kpi'T  
accident insurance scheme 意外保险计划 "'38
9*-  
accident year basis 意外年度基准 O0|**Km\+  
accommodation 通融；贷款 n.}A :Z  
accommodation bill 通融票据；空头票据 EP!zcp2' C  
accommodation party 汇票代发人 bwHl}3  
account balance 帐户余额；帐户结余 2=?/$A9p  
account book 帐簿 Iud]*5W  
account collected in advance 预收款项 d=?Kk4Ag  
account current book 往来帐簿 aD5jy  
account of after-acquired property 事后取得的财产报告 ']'H8Y-M  
account of defaulter 拖欠帐目 =_(i#}"A  
account payable 应付帐款 "rnZ<A}
  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G=rgL'{  
account receivable 应收帐款 Q@M>DA!d^V  
account receivable report 应收帐款报表 (``EBEn  
account statement 结单；帐单；会计财务报表 'A#`,^]uLF  
account title 帐户名称；会计科目 jt({@;sU[<  
accountant's report 会计师报告 RPb/U8  
Accountant's Report Rules 会计师报告规则 NF/@'QRT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 f>g<:.k*  
Accounting Arrangements 《会计安排》 @I\&-Z ^  
accounting basis 会计基础 nveHLHvC7  
accounting by Official Receiver 破产管理署署长呈交的帐目 v }; r  
Accounting Circular 《会计通告》 2&L2G'  
accounting class 会计类别 Mi|PhDXMh  
accounting date 记帐日期；会计结算日期 f7y a0%N  
accounting for money 款项核算 aSu6SU  
Accounting Officer 会计主任 z|';Y!kQ  
accounting period 会计报告期；会计期 cmw2EHTT<  
accounting policy 会计政策；会计方针 [ ^iQE  
accounting practice 会计惯例 ]{tnNr>mv  
accounting principle 会计准则 RTHe#`t  
accounting record 会计记录 a T v  
accounting report 会计报告 ?Hb5<,1u3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^|h5* Tb  
Accounting Society of China 中国会计学会 BvXA9YQ3  
accounting statement 会计报表 3['aK|qk.  
accounting system 会计制度；会计系统 /}%$fB  
accounting transaction 会计事项；帐务交易 H9d!-9I  
accounting treatment 会计处理 Z/y&; N4   
accounting year 会计年度 =Gka;,n  
accretion 增值；添加 *2K/)(  
accrual 应计项目；应累算数目 O$'BJKj-4  
accrual basis 应计制；权责发生制 x1g0_&F  
accrual basis accounting 应计制会计；权责发生制会计 vDGAC'  
accrue 应累算；应计 Gp0B^^H$  
accrued benefit 应累算利益 v() wngn  
accrued charges 应计费用 f-w-K)y$ht  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;S+UD~i[Bu  
accrued expenses 应累算费用 4Dd@&N  
accrued interest payable 应付利息；应计未付利息 \v7->Sy8  
accrued interest receivable 应收利息；应计未收利息 ]n8 5.DF  
accrued right 累算权益 Td7
f  
accruing profit 应累算的利润 v[3QI7E3  
accumulated fiscal reserve 累积财政储备 =}bDT2Nb  
accumulated profit 累积利润；滚存溢利 ) <]*!  
accumulated reserve 累积储备 ?`m#Y&O
i  
accumulation of surplus income 累积收益盈余 !B&OK&*  
acquired assets 既得资产 + [ +4h}?  
acquisition 收购；购置；取得 3Kv~lo
^  
acquisition cost 购置成本 #84 <aM  
acquisition expenses 购置费用 V^n?0^o  
acquisition of 100% interest 收购全部股权 NU>'$s
 
acquisition of control 取得控制权 K?M{= $N  
acquisition of fixed assets 购置固定资产 q
9cN2|:  
acquisition of shell “买壳” 3WOm`<  
acquisition price 收购价 -i,=sZXB  
act of God 天灾 +#|| w9p  
acting partner 执事合伙人 jH4,-  
active market 买卖活跃的市场；交投畅旺的市场；旺市 29W~<E8K-  
active partner 积极参与的合伙人 MF7q*f  
active trading 交投活跃 Gr1W BYK  
actual circulation 实际流通 _$&C$q$1y  
actual cost 实际成本 =jz*|e|V  
actual expenditure 实际开支；实际支出 -E*VF{IG1  
actual income 实际入息；实际收入；实际收益 {LwV&u(  
actual market 现货市场 l ~b  
actual price 现货价；实际价格 EWcqMD]4u  
actual profit 实际利润 XZ|%9#6  
actual quotation 实盘；实际价位；实际报价 (%bqeI!ob  
actual year basis 按实际年度计算 ~\UH`_83[  
actuals 实货 Yqpe2II7  
actuarial investigation 精算调查 fFr[ &\[  
actuarial principle 精算原则 NC id`a$  
actuarial report 精算师报告 OoG Nij  
Actuarial Society of Hong Kong 香港精算学会 u$vA9g4  
actuarial valuation 精算师估值 DdI V~CxD  
actuary 精算师 DlD;rL=  
ad referendum agreement 暂定协议；有待覆核的协定 T-;|E^  
ad valorem duty 从价税；按值征税 O]|T !  
ad valorem duty system 从价税制 a9+l:c@  
ad valorem fee 从价费 vr:5+wew  
ad valorem tariff 从价关税 )z:"P;b"Nl  
additional allowance 额外免税额 T>$S&U  
additional amount for unexpired risk 未过期风险的额外款额 q6A"+w,N  
additional assessable profit 补加应评税利润 5a0&LNm  
additional assessment 补加评税 ><l|&&e-  
additional commitment 额外承担 [
EdX6  
additional commitment vote 额外承担拨款 j'2:z#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lR
y^Wp  
additional dependent parent allowance 供养父母额外免税额 '}F=U(!  
additional provision 额外拨款 2@W'q=+0  
additional stamp duty 附加印花税 %^zGM^PD  
additional tax 补加税罚款；补加税款 ! 4?QR  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 B1u.aa$  
adjudged bankrupt 被裁定破产 p7Q}xx  
adjudicated bankrupt 裁定破产人 [ST,/<?0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 w~}*MsB  
adjudication of bankruptcy 裁定破产；宣告破产 "
M+
g=  
adjudication of insolvency 裁定无力偿还债务 A9D vU)1  
adjusted actual 经调整的实数；调整后的实数 $G,#nh2 oD  
adjusted current assets 经调整的流动资产；调整后的流动资产 nQHQVcDs8  
adjusted figure 经调整的数字；调整后的数额 eHIsTL@Fp  
adjusted liabilities 经调整的负债；调整后的负债 :!c
NkJa  
adjusted loss 经调整的亏损；调整后的亏损 {&I3qk2(  
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 xDsB%~  
adjusted profit 经调整的利润；调整后的利润 s)eU^4m  
adjusted surplus 经调整的盈余额；调整后的盈余额 ,`su0P\%#.  
adjusted value 经调整的价值；调整后的价值 qsUob  
adjustment 调整；修订；理算〔保险〕 5N5Deb#V  
adjustment centre 调剂中心 Bh%Yu*.f  
adjustment lag 调整过程的时间差距；调整时差 I<&(Dg|XQ  
adjustment mechanism 调整机制 /XeCJxo8  
adjustment of loss 亏损调整 It@1!_tO2  
adjustment process 调整过程；调整程序 x&['g*[L0  
adjustment range 调整幅度 W "}Cfv  
administered exchange rate 受管制汇率 :JI&ngWK