[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: ;i+#fQO7Q  
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A share Ａ股；甲类股份 Pg7Yp2)Oli  
abatement of tax 减税；减扣免税额 d m%8K6|  
ABN AMRO Bank N.V. 荷兰银行 ^pk7"l4Xm  
above-the-line expenditure 线上项目支出；经常预算支出 Aq7osU1B  
above-the-line receipt 线上项目收入；经常预算收入 >b4eL59  
ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更 Uf+%W;}  
absolute expenditure 实际开支 N Q2E  
absolute guideline figure 绝对准则数字 )w%!{hn  
absolute interest 绝对权益 [j'X;tVX{  
absolute order of discharge 绝对破产解除令 K",N!koj  
absolute profit margin 绝对利润幅度 W `}Rf\g  
absolute value 实值；绝对值 m` r(p"  
absolutely vested interest 绝对既得权益 hY8reQp1  
absorbed cost 已吸收成本；已分摊成本 SasJic2M  
absorption 吸收；分摊；合并 )53y AyP  
absorption rate 吸收率；摊配率；分摊率 Mf``_=K  
ACB Finance Limited 亚洲商业财务有限公司 bA->{OPkT  
acceptable form of reciprocity 合理的互惠条件 5/Uy{Xt  
acceptable rate 适当利率；适当汇率 !%0 *z  
acceptance agreement 承兑协议 |ZBI *  
acceptance for honour 参加承兑 'uEl~> l7  
acceptor 承兑人；接受人；受票人 Pgea NK5Y  
acceptor for honour 参加承兑人 k$^`{6l  
accident insurance 意外保险 q5:N2Jmo?z  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]z9=}=If  
accident insurance scheme 意外保险计划 icK/],  
accident year basis 意外年度基准 A^<i L  
accommodation 通融；贷款 h'F=YF$o  
accommodation bill 通融票据；空头票据 !C:$?oU  
accommodation party 汇票代发人 0lR5<^B  
account balance 帐户余额；帐户结余 ^y%T~dLkp'  
account book 帐簿 }vM(
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account collected in advance 预收款项 J/*`7Pd  
account current book 往来帐簿 gB'6`'  
account of after-acquired property 事后取得的财产报告 8X|-rM{  
account of defaulter 拖欠帐目 vRO _Q?  
account payable 应付帐款 }pu27F)&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @MCg%Afw  
account receivable 应收帐款 7Jho}5J  
account receivable report 应收帐款报表 D}X\Ca"h  
account statement 结单；帐单；会计财务报表 uW36;3[f#1  
account title 帐户名称；会计科目 ySDH"|0  
accountant's report 会计师报告 HC,Se.VYS  
Accountant's Report Rules 会计师报告规则 +; AZ+w]ZF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {{p7 3 'u  
Accounting Arrangements 《会计安排》 Jg|XH L)  
accounting basis 会计基础 ,01"SWE  
accounting by Official Receiver 破产管理署署长呈交的帐目 0:Ol7  
Accounting Circular 《会计通告》 9-*uPK]m9  
accounting class 会计类别 .0]<k,JZZ  
accounting date 记帐日期；会计结算日期 k+pr \d~  
accounting for money 款项核算 c\ lkD-\  
Accounting Officer 会计主任 N//KPh  
accounting period 会计报告期；会计期 ,nDaqQ-C!!  
accounting policy 会计政策；会计方针 :Fvrs( x  
accounting practice 会计惯例 SI-Ops~e  
accounting principle 会计准则 jtc]>]6i  
accounting record 会计记录 81Z) eO#  
accounting report 会计报告 g7 W"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %OOl'o"V{s  
Accounting Society of China 中国会计学会 _zi|  
accounting statement 会计报表 QB'aON\S  
accounting system 会计制度；会计系统 z~/` 1  
accounting transaction 会计事项；帐务交易 03#lX(MB  
accounting treatment 会计处理 5"O.,H}  
accounting year 会计年度 ^3L0w
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accretion 增值；添加 SKsKPqz  
accrual 应计项目；应累算数目 N5b!.B x-w  
accrual basis 应计制；权责发生制 HCC#j9UN6  
accrual basis accounting 应计制会计；权责发生制会计 5C5sgR C  
accrue 应累算；应计 ]-/VH
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accrued benefit 应累算利益 +!.^zp21  
accrued charges 应计费用 _>X+ZlpU
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accrued cumulative preference share dividend 应累算的累积优先股股息 'AS|ZRr/  
accrued expenses 应累算费用 Zba2d,8/  
accrued interest payable 应付利息；应计未付利息 Gu\q%'I  
accrued interest receivable 应收利息；应计未收利息 9m~p0ILh  
accrued right 累算权益 o]I\6,T/|  
accruing profit 应累算的利润 GDiBl*D  
accumulated fiscal reserve 累积财政储备 ^sLdAC  
accumulated profit 累积利润；滚存溢利 +OWX'~fd<  
accumulated reserve 累积储备 CdjI`  
accumulation of surplus income 累积收益盈余 nk's_a*Z  
acquired assets 既得资产 );&:9[b_  
acquisition 收购；购置；取得 ou{2@"  
acquisition cost 购置成本 8>in_h9  
acquisition expenses 购置费用 mb^~qeRQ  
acquisition of 100% interest 收购全部股权 +}os&[S  
acquisition of control 取得控制权 z/@slT  
acquisition of fixed assets 购置固定资产 6fEqqUeV  
acquisition of shell “买壳” @O^6&\s>  
acquisition price 收购价 57  
act of God 天灾 )cMh0SGcM1  
acting partner 执事合伙人 jLHkOk5{:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }l} Bo.C  
active partner 积极参与的合伙人 VY=jc~c]v  
active trading 交投活跃 o9yJf#-En  
actual circulation 实际流通 5(Q%XQV*P  
actual cost 实际成本 Gm^U;u}=f  
actual expenditure 实际开支；实际支出 |~mOfuQb  
actual income 实际入息；实际收入；实际收益 >$/>#e~  
actual market 现货市场 mLLDE;7|}  
actual price 现货价；实际价格 8\A#CQ5b  
actual profit 实际利润 `Cynj+PCe  
actual quotation 实盘；实际价位；实际报价 XW)l DiJl  
actual year basis 按实际年度计算 "CQa.%  
actuals 实货 L2i_X@/  
actuarial investigation 精算调查 4yr'W8X_  
actuarial principle 精算原则 ?Z[[2\DR  
actuarial report 精算师报告 h_,i&d@(  
Actuarial Society of Hong Kong 香港精算学会 0gP}zM73  
actuarial valuation 精算师估值 ShP^A"Do  
actuary 精算师 TpwkD_fg  
ad referendum agreement 暂定协议；有待覆核的协定 +.b,AqJ/  
ad valorem duty 从价税；按值征税 g(7rTyp4)  
ad valorem duty system 从价税制 1FL~ndJs  
ad valorem fee 从价费 ,CcV/K  
ad valorem tariff 从价关税 ,N p0wg0  
additional allowance 额外免税额 w4{<n/"  
additional amount for unexpired risk 未过期风险的额外款额 ]dmrkZz:  
additional assessable profit 补加应评税利润 Ee%%d  
additional assessment 补加评税 \aUC(K~o\;  
additional commitment 额外承担 aa/(N7  
additional commitment vote 额外承担拨款 SBk4_J/_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z4w!p?Wqa  
additional dependent parent allowance 供养父母额外免税额 ,pQZ@I\z  
additional provision 额外拨款 t: ;Pj9  
additional stamp duty 附加印花税 ;rGwc$?|  
additional tax 补加税罚款；补加税款 ' ;FnIZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W ]?G}Q;  
adjudged bankrupt 被裁定破产 g63(E,;;J  
adjudicated bankrupt 裁定破产人 s.QwSbw-g  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =M[bnq*\  
adjudication of bankruptcy 裁定破产；宣告破产 lc1(t:"[  
adjudication of insolvency 裁定无力偿还债务 }t=!(GOb}  
adjusted actual 经调整的实数；调整后的实数 s %``H`  
adjusted current assets 经调整的流动资产；调整后的流动资产 &4x}ppX  
adjusted figure 经调整的数字；调整后的数额 UapC"XYJ  
adjusted liabilities 经调整的负债；调整后的负债 S8 wLmd>  
adjusted loss 经调整的亏损；调整后的亏损 IT7
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adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 yT"Eq"7/Y#  
adjusted profit 经调整的利润；调整后的利润 ;oKZ!ND  
adjusted surplus 经调整的盈余额；调整后的盈余额 Sc1 8dC0  
adjusted value 经调整的价值；调整后的价值 {{D)YldtA  
adjustment 调整；修订；理算〔保险〕 :vqgGKml$  
adjustment centre 调剂中心 Zd}9O jz5  
adjustment lag 调整过程的时间差距；调整时差 N06OvU2>xU  
adjustment mechanism 调整机制 `O!X((  
adjustment of loss 亏损调整 O1U=X:Zl  
adjustment process 调整过程；调整程序 RYQR( v  
adjustment range 调整幅度
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administered exchange rate 受管制汇率 TA`1U;c{n