[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: MJpTr5Vs  
l^?A8jG  
A share Ａ股；甲类股份 .T wF] v  
abatement of tax 减税；减扣免税额 \J&#C(pn  
ABN AMRO Bank N.V. 荷兰银行 F ) ~pw  
above-the-line expenditure 线上项目支出；经常预算支出 >Nl~"J|]q  
above-the-line receipt 线上项目收入；经常预算收入 \1D,Kx;Cb  
ABSA Asia Limited 南非联合亚洲有限公司 `z`;eR2oX  
absolute change 绝对数值变更 H 1i4_T  
absolute expenditure 实际开支 IVODR   
absolute guideline figure 绝对准则数字 abP?D
j&  
absolute interest 绝对权益 *]?YvY  
absolute order of discharge 绝对破产解除令 J&1N8Wk)  
absolute profit margin 绝对利润幅度 8>;o MM  
absolute value 实值；绝对值 ,?~,"IQyi[  
absolutely vested interest 绝对既得权益 |sM#g1D@  
absorbed cost 已吸收成本；已分摊成本 m?G+#k;K  
absorption 吸收；分摊；合并 \ jdO,-(  
absorption rate 吸收率；摊配率；分摊率 ZaindX{.1  
ACB Finance Limited 亚洲商业财务有限公司 ?+o7Y1 k,  
acceptable form of reciprocity 合理的互惠条件 LOkDx2@g  
acceptable rate 适当利率；适当汇率 oioN0EuDk  
acceptance agreement 承兑协议 oYx f((x  
acceptance for honour 参加承兑 Qn h
1su5  
acceptor 承兑人；接受人；受票人 GQxJ (f  
acceptor for honour 参加承兑人 c4W"CD;D  
accident insurance 意外保险 iPNsEQ0We  
Accident Insurance Association of Hong Kong 香港意外保险公会 [c )\?MWW  
accident insurance scheme 意外保险计划 7
O :Gi*MA  
accident year basis 意外年度基准 o|E(_Y4d  
accommodation 通融；贷款 me\)JCZpb{  
accommodation bill 通融票据；空头票据 k5CIU}
H"  
accommodation party 汇票代发人 W7>_nK+g?  
account balance 帐户余额；帐户结余 :\We =oX  
account book 帐簿 kIo?<=F8T  
account collected in advance 预收款项 8Wp1L0$B  
account current book 往来帐簿 * OFT)S  
account of after-acquired property 事后取得的财产报告 #]^`BQ>  
account of defaulter 拖欠帐目 ^@eCT}p{  
account payable 应付帐款 Y:BrAa[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 K* RRbtb  
account receivable 应收帐款 ^S$w,  
account receivable report 应收帐款报表 ?q`mr_x%?  
account statement 结单；帐单；会计财务报表 ^r$5];n  
account title 帐户名称；会计科目 rMloj8O*  
accountant's report 会计师报告 4}j}8y2)H  
Accountant's Report Rules 会计师报告规则 ]z NL+]1_  
accounting and auditing procedure 会计与审计程序；会计与核数程序 LnIJwD  
Accounting Arrangements 《会计安排》  $%
 t  
accounting basis 会计基础 6h8NrjX  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]"_'o~  
Accounting Circular 《会计通告》 '-{jn+,
 
accounting class 会计类别 ?Kf@/jv  
accounting date 记帐日期；会计结算日期 'KG`{K $  
accounting for money 款项核算
9a unv  
Accounting Officer 会计主任 ST.W{:X   
accounting period 会计报告期；会计期 w"J(sVy4  
accounting policy 会计政策；会计方针 n _hD  
accounting practice 会计惯例 -n-X/M  
accounting principle 会计准则 Sj+#yct-  
accounting record 会计记录 1Btf)y'  
accounting report 会计报告 X_2I4Jz]6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Atw^C+"vW&  
Accounting Society of China 中国会计学会 }o.ZCACYg  
accounting statement 会计报表 "w1jr 6"  
accounting system 会计制度；会计系统 6!N&,I  
accounting transaction 会计事项；帐务交易 j>zVC;Sj*  
accounting treatment 会计处理 l7
1\II  
accounting year 会计年度 X)S4rW%  
accretion 增值；添加 V;=T~K|)>  
accrual 应计项目；应累算数目 cj)~7 WF  
accrual basis 应计制；权责发生制 ;2}Gqh)Yr  
accrual basis accounting 应计制会计；权责发生制会计 4
B]a8  
accrue 应累算；应计 hJ :+*46  
accrued benefit 应累算利益 52,a5TVG  
accrued charges 应计费用 ~XRr }z_Lq  
accrued cumulative preference share dividend 应累算的累积优先股股息 @ck2j3J/  
accrued expenses 应累算费用 IA'AA|v  
accrued interest payable 应付利息；应计未付利息 ^4:= b  
accrued interest receivable 应收利息；应计未收利息 ~x+w@4)a>  
accrued right 累算权益 xPv&(XZR  
accruing profit 应累算的利润 2UquN0  
accumulated fiscal reserve 累积财政储备 $?YkgK  
accumulated profit 累积利润；滚存溢利 &0`L;1R  
accumulated reserve 累积储备 f#jAjzmYL  
accumulation of surplus income 累积收益盈余 B#}RMFIj  
acquired assets 既得资产 >v{m^|QqB  
acquisition 收购；购置；取得 EUgs2Fsb3  
acquisition cost 购置成本 :|g{gi  
acquisition expenses 购置费用 tKs0]8tc  
acquisition of 100% interest 收购全部股权 V !$m{)Y  
acquisition of control 取得控制权 U?>cm`DBP  
acquisition of fixed assets 购置固定资产 s*@.qN  
acquisition of shell “买壳” rv%Xvs B  
acquisition price 收购价 KqQrxi?f-  
act of God 天灾 zob-z=='  
acting partner 执事合伙人 wP i=+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -eya$C  
active partner 积极参与的合伙人 ;L7<mU  
active trading 交投活跃 P\R3/g  
actual circulation 实际流通 {*m?t 7  
actual cost 实际成本 Q=[&~^Y)  
actual expenditure 实际开支；实际支出 1<F/boF~  
actual income 实际入息；实际收入；实际收益 -?[:Zn~$a  
actual market 现货市场 .B@;ch,  
actual price 现货价；实际价格 MX34qJ9k  
actual profit 实际利润 Q. >"@c[  
actual quotation 实盘；实际价位；实际报价 bCsQWsj^NW  
actual year basis 按实际年度计算 x;I *Ho  
actuals 实货 V}*b^<2o5  
actuarial investigation 精算调查 TBpW/wz/  
actuarial principle 精算原则 J_,y?}.e3  
actuarial report 精算师报告 ^t*BWJxPC  
Actuarial Society of Hong Kong 香港精算学会 AjpQb~\  
actuarial valuation 精算师估值 A -<qr6q  
actuary 精算师 vgV0a{u"  
ad referendum agreement 暂定协议；有待覆核的协定 laAG%lq/'  
ad valorem duty 从价税；按值征税 ~I'hiV^-  
ad valorem duty system 从价税制 0y(d|;':  
ad valorem fee 从价费 I;7VX5X  
ad valorem tariff 从价关税 n\QG-?%Pi  
additional allowance 额外免税额 7]Z*]GRX  
additional amount for unexpired risk 未过期风险的额外款额 #Jn_"cCRLx  
additional assessable profit 补加应评税利润 uZNR]+Yu@  
additional assessment 补加评税 nV<YwqK  
additional commitment 额外承担 ]ba<4:[Go  
additional commitment vote 额外承担拨款 sU>*S$X8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w/R^Vwq  
additional dependent parent allowance 供养父母额外免税额 %n( s;/_  
additional provision 额外拨款 IL<5Suz:  
additional stamp duty 附加印花税 nQ mkDPjU  
additional tax 补加税罚款；补加税款 <J- aq;p  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2/GH5b(  
adjudged bankrupt 被裁定破产 6>l-jTM  
adjudicated bankrupt 裁定破产人 #2pgh?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )2a
!EEHz  
adjudication of bankruptcy 裁定破产；宣告破产 rh+OgKi  
adjudication of insolvency 裁定无力偿还债务 Z/64E^  
adjusted actual 经调整的实数；调整后的实数 *yB!^O  
adjusted current assets 经调整的流动资产；调整后的流动资产 &Z9b&P  
adjusted figure 经调整的数字；调整后的数额 '  _N >  
adjusted liabilities 经调整的负债；调整后的负债  bBZvL  
adjusted loss 经调整的亏损；调整后的亏损 %j=7e@  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 #pf}q+A  
adjusted profit 经调整的利润；调整后的利润 4X^0:.bT&  
adjusted surplus 经调整的盈余额；调整后的盈余额 c;j]/ R$i  
adjusted value 经调整的价值；调整后的价值 {r Gx*<e  
adjustment 调整；修订；理算〔保险〕 f6DPa
h#  
adjustment centre 调剂中心 i22R3&C  
adjustment lag 调整过程的时间差距；调整时差 ?&?y-&.5-  
adjustment mechanism 调整机制 X[VQ 1  
adjustment of loss 亏损调整 L)Kn8  
adjustment process 调整过程；调整程序 >~6 ;9{@  
adjustment range 调整幅度 LG;xZQx'  
administered exchange rate 受管制汇率 h.DQ6!?;s