[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: &Z682b$  
(~/VP3.S  
A share Ａ股；甲类股份 !FweXFl  
abatement of tax 减税；减扣免税额 e";r_J3w  
ABN AMRO Bank N.V. 荷兰银行 $'3`$   
above-the-line expenditure 线上项目支出；经常预算支出 W G2 E3y  
above-the-line receipt 线上项目收入；经常预算收入 ![WX -"lW  
ABSA Asia Limited 南非联合亚洲有限公司 ?45kN=%*s  
absolute change 绝对数值变更 so|5HR|  
absolute expenditure 实际开支 ?2VY^7N[  
absolute guideline figure 绝对准则数字 ag^L' h$  
absolute interest 绝对权益 SCl$+9E  
absolute order of discharge 绝对破产解除令 yp=Hxf  
absolute profit margin 绝对利润幅度 ^5TSo&qZ  
absolute value 实值；绝对值 P&3'N~k-  
absolutely vested interest 绝对既得权益 JGPLVw  
absorbed cost 已吸收成本；已分摊成本 Gx?p,Fj  
absorption 吸收；分摊；合并 7<[p1C*B  
absorption rate 吸收率；摊配率；分摊率 i<|5~tm  
ACB Finance Limited 亚洲商业财务有限公司 [B9'/:  
acceptable form of reciprocity 合理的互惠条件 !RLg[ _'  
acceptable rate 适当利率；适当汇率 <8MKjf  
acceptance agreement 承兑协议 8P r H"pI  
acceptance for honour 参加承兑 |w2H5f{fR  
acceptor 承兑人；接受人；受票人 !3>(fj+QS  
acceptor for honour 参加承兑人 yc5C`r+6  
accident insurance 意外保险 V,bfD3S3  
Accident Insurance Association of Hong Kong 香港意外保险公会 g(t"+ P  
accident insurance scheme 意外保险计划 ^yUel.N5"  
accident year basis 意外年度基准 $x5P 5^Y  
accommodation 通融；贷款 @cPb*  
accommodation bill 通融票据；空头票据 9I8{2]  
accommodation party 汇票代发人 ; >3q@9\D  
account balance 帐户余额；帐户结余 0es[!  
account book 帐簿 \1'3--n  
account collected in advance 预收款项 H8~<;6W  
account current book 往来帐簿 OaU-4 ~n;  
account of after-acquired property 事后取得的财产报告 Z~{0XG\Y  
account of defaulter 拖欠帐目  ~dfc  
account payable 应付帐款 zyTP|SXk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vCT5do"C&  
account receivable 应收帐款 LZm6\x  
account receivable report 应收帐款报表 Pg" uisT#>  
account statement 结单；帐单；会计财务报表 )W)m?%  
account title 帐户名称；会计科目 `k65&]&d  
accountant's report 会计师报告 t3K7W2bz  
Accountant's Report Rules 会计师报告规则 > 4ex:Z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6>v`6  
Accounting Arrangements 《会计安排》 kM5N#|!  
accounting basis 会计基础 9^h\vR|]S  
accounting by Official Receiver 破产管理署署长呈交的帐目 D/jB.  
Accounting Circular 《会计通告》 yiGq?WA7  
accounting class 会计类别 98h,VuKVaB  
accounting date 记帐日期；会计结算日期 `m?%{ \  
accounting for money 款项核算 w#eD5y~'oo  
Accounting Officer 会计主任 $$~
x: iN  
accounting period 会计报告期；会计期 zu&5[XL  
accounting policy 会计政策；会计方针 \]}|m<R  
accounting practice 会计惯例 -}0S%|#m  
accounting principle 会计准则 (&0%![j&  
accounting record 会计记录 a'f"Zdh%w  
accounting report 会计报告 7PO3{I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cVJ
"^wgBt  
Accounting Society of China 中国会计学会 ;4tVFqR  
accounting statement 会计报表 }$3eRu +  
accounting system 会计制度；会计系统 ^D\1F$AjC  
accounting transaction 会计事项；帐务交易 1VK?Svnd  
accounting treatment 会计处理 w\k|^  
accounting year 会计年度 V{;!
vt~  
accretion 增值；添加 <y=VDb/  
accrual 应计项目；应累算数目 $j:$ `  
accrual basis 应计制；权责发生制 xy$73K6  
accrual basis accounting 应计制会计；权责发生制会计 'Ca6cm3Tg  
accrue 应累算；应计 E%OY7zf`%  
accrued benefit 应累算利益 C%d\DuJ5'~  
accrued charges 应计费用 [hA%VF.9  
accrued cumulative preference share dividend 应累算的累积优先股股息 OiX
:h#  
accrued expenses 应累算费用 ?>5[~rMn  
accrued interest payable 应付利息；应计未付利息 BJ!b LQ  
accrued interest receivable 应收利息；应计未收利息 n"8vlNeW  
accrued right 累算权益 R/r)l<X@   
accruing profit 应累算的利润 !"/]<OQ   
accumulated fiscal reserve 累积财政储备 =3OK3|  
accumulated profit 累积利润；滚存溢利 D].!u{##  
accumulated reserve 累积储备 v.:aICB5  
accumulation of surplus income 累积收益盈余 ia 1Sf3  
acquired assets 既得资产 r=P)iE
:  
acquisition 收购；购置；取得 }#'wy  
acquisition cost 购置成本 6M9t<DQV  
acquisition expenses 购置费用 !spp*Q)#\  
acquisition of 100% interest 收购全部股权 ,/AwR?m  
acquisition of control 取得控制权 \Km!#:  
acquisition of fixed assets 购置固定资产 R>SS\YC'X  
acquisition of shell “买壳”  J$  
acquisition price 收购价 n 1MZHa,  
act of God 天灾 JP`$A  
acting partner 执事合伙人 )o)<5Iqh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^;jJVYx-PP  
active partner 积极参与的合伙人 dfY(5Wc+f  
active trading 交投活跃 O=UXe]D  
actual circulation 实际流通 :;W[@DeO[  
actual cost 实际成本 Hs/ aU_  
actual expenditure 实际开支；实际支出 q`z/ S>  
actual income 实际入息；实际收入；实际收益 !E!i`yF  
actual market 现货市场 {Vw+~8  
actual price 现货价；实际价格 I|69|^  
actual profit 实际利润 2g~qVT,  
actual quotation 实盘；实际价位；实际报价 e5G)83[=  
actual year basis 按实际年度计算 uKc x$  
actuals 实货 W_l/Jp v!W  
actuarial investigation 精算调查 VZo[\sWf  
actuarial principle 精算原则 LVKvPi  
actuarial report 精算师报告 2g5i3C.q$  
Actuarial Society of Hong Kong 香港精算学会 n%zW6}  
actuarial valuation 精算师估值 {Q],rv|;  
actuary 精算师 X{4jyi-<  
ad referendum agreement 暂定协议；有待覆核的协定 Oxs O  
ad valorem duty 从价税；按值征税 hw! l{yv  
ad valorem duty system 从价税制 Klfg:q:j+b  
ad valorem fee 从价费 ly"Jl8/<  
ad valorem tariff 从价关税 MuXp*s3[  
additional allowance 额外免税额 i ,Cvnp6Lv  
additional amount for unexpired risk 未过期风险的额外款额 m;-FP 2~  
additional assessable profit 补加应评税利润 0/K?'&$yvb  
additional assessment 补加评税 %@tKcQ  
additional commitment 额外承担 /jl{~R#1  
additional commitment vote 额外承担拨款 `)V1GR2 ES  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 XN9s!5A<L)  
additional dependent parent allowance 供养父母额外免税额 |,3s]b`  
additional provision 额外拨款 FjRt'  
additional stamp duty 附加印花税 x|4m*>Ke  
additional tax 补加税罚款；补加税款 yUV0{A-q{0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z(DCR/U=(>  
adjudged bankrupt 被裁定破产 ZoX24C
'  
adjudicated bankrupt 裁定破产人 3FRz&FS:j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 iUSP+iC,  
adjudication of bankruptcy 裁定破产；宣告破产 Uytq,3Gj
6  
adjudication of insolvency 裁定无力偿还债务 ZrY#B8  
adjusted actual 经调整的实数；调整后的实数 k(LZ,WSR  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?;84M@  
adjusted figure 经调整的数字；调整后的数额 <vMna< /d  
adjusted liabilities 经调整的负债；调整后的负债 hRAI7xk  
adjusted loss 经调整的亏损；调整后的亏损 gc(Gc vdB\  
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 y/=:F=H@w  
adjusted profit 经调整的利润；调整后的利润 j>jZg<}J  
adjusted surplus 经调整的盈余额；调整后的盈余额 @}[>*Xy%  
adjusted value 经调整的价值；调整后的价值 <Sds5 d  
adjustment 调整；修订；理算〔保险〕 >[t0a"  
adjustment centre 调剂中心 ?bFP'.  
adjustment lag 调整过程的时间差距；调整时差 cUW>`F(S  
adjustment mechanism 调整机制 tUX4#{)q(j  
adjustment of loss 亏损调整 l-s%3E3  
adjustment process 调整过程；调整程序 .OhpItn  
adjustment range 调整幅度 ,n\"zYf]^  
administered exchange rate 受管制汇率 Q{%2Npvq