[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: [0@i,7{ZqE  
jGPs!64f)  
A share Ａ股；甲类股份 h {btT  
abatement of tax 减税；减扣免税额 x7>sy,c  
ABN AMRO Bank N.V. 荷兰银行 PxY"{-iAM  
above-the-line expenditure 线上项目支出；经常预算支出 $a1.c;NE'  
above-the-line receipt 线上项目收入；经常预算收入 |u=57II#xK  
ABSA Asia Limited 南非联合亚洲有限公司 dGN*K}5  
absolute change 绝对数值变更 `Y9@?s Q  
absolute expenditure 实际开支 >8- `  
absolute guideline figure 绝对准则数字 LYv2ll`XP  
absolute interest 绝对权益 5=e@yIr'#  
absolute order of discharge 绝对破产解除令 ~8E rl3=5{  
absolute profit margin 绝对利润幅度 `R;XN
-  
absolute value 实值；绝对值 m0YDO0  
absolutely vested interest 绝对既得权益 =!aV?kNS8  
absorbed cost 已吸收成本；已分摊成本 Hqv(X=6 E0  
absorption 吸收；分摊；合并 ::w%rv  
absorption rate 吸收率；摊配率；分摊率 35et+9  
ACB Finance Limited 亚洲商业财务有限公司 0't)fnI#  
acceptable form of reciprocity 合理的互惠条件 iLei-\w6y  
acceptable rate 适当利率；适当汇率 LdV_7)  
acceptance agreement 承兑协议
u]-$]zIH  
acceptance for honour 参加承兑 wvY$s ;  
acceptor 承兑人；接受人；受票人 |ESe=G  
acceptor for honour 参加承兑人 QG ia(  
accident insurance 意外保险 dfce/QOV  
Accident Insurance Association of Hong Kong 香港意外保险公会 +q!6zGs.  
accident insurance scheme 意外保险计划 >EG;2]M&  
accident year basis 意外年度基准 QBg'VV  
accommodation 通融；贷款 &40dJ~SQ  
accommodation bill 通融票据；空头票据 gUlZcb  
accommodation party 汇票代发人 kS>j!U(%d  
account balance 帐户余额；帐户结余 C_o.d~xm  
account book 帐簿 4}`MV.  
account collected in advance 预收款项 J<D =\  
account current book 往来帐簿 DzMkeX  
account of after-acquired property 事后取得的财产报告 GfV9Ox   
account of defaulter 拖欠帐目 3dfSu'  
account payable 应付帐款 A2 rRYzN;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &0myA_So  
account receivable 应收帐款 5NK:94&JE  
account receivable report 应收帐款报表 w1Kyd?~%]  
account statement 结单；帐单；会计财务报表 7}MWmS^8j  
account title 帐户名称；会计科目 =W?c1EPLCx  
accountant's report 会计师报告 b $!l*r  
Accountant's Report Rules 会计师报告规则 TM9>r :j'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 '=5N?)  
Accounting Arrangements 《会计安排》 uM$=v]e^4  
accounting basis 会计基础 mvnK)R_  
accounting by Official Receiver 破产管理署署长呈交的帐目 b`' ;`*AN+  
Accounting Circular 《会计通告》 %"tf`,d~3  
accounting class 会计类别 1 RL SeT  
accounting date 记帐日期；会计结算日期 HukHZ;5  
accounting for money 款项核算 ;
6Z?O_zp4  
Accounting Officer 会计主任 IdM
;N  
accounting period 会计报告期；会计期 Wl{Vz  
accounting policy 会计政策；会计方针 :Wln
$L$  
accounting practice 会计惯例 5 m:nh<)#  
accounting principle 会计准则 G.;<?W  
accounting record 会计记录 K4~dEZ   
accounting report 会计报告 G{<wXxq%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^gy(~u  
Accounting Society of China 中国会计学会 x:(e:I8x(  
accounting statement 会计报表 K4KmoGb  
accounting system 会计制度；会计系统 'W)x<Iey1  
accounting transaction 会计事项；帐务交易 yTk9+>  
accounting treatment 会计处理 H]-nm+  
accounting year 会计年度 5:6mptn>  
accretion 增值；添加 D6D*RT
i4  
accrual 应计项目；应累算数目 !zeBxR$&o  
accrual basis 应计制；权责发生制 jWQB~XQY  
accrual basis accounting 应计制会计；权责发生制会计 m&2m' =(  
accrue 应累算；应计 3WhJ,~o-y  
accrued benefit 应累算利益 PO#FtG  
accrued charges 应计费用 M30_b8[Y_  
accrued cumulative preference share dividend 应累算的累积优先股股息 1BF+sT3  
accrued expenses 应累算费用 r&#q=R},p  
accrued interest payable 应付利息；应计未付利息 h< uQ~CQg  
accrued interest receivable 应收利息；应计未收利息 E3'6lv'  
accrued right 累算权益  R
GcT  
accruing profit 应累算的利润 $iV3>>;eh  
accumulated fiscal reserve 累积财政储备 ;^;5"nh  
accumulated profit 累积利润；滚存溢利 k[][Md2Vh  
accumulated reserve 累积储备 wvfCj6}S&  
accumulation of surplus income 累积收益盈余 cWm.']  
acquired assets 既得资产 D/U o?,>8  
acquisition 收购；购置；取得 V[%r5!83H  
acquisition cost 购置成本 hPl;2r  
acquisition expenses 购置费用 #ws6z`mt  
acquisition of 100% interest 收购全部股权 Z|)~2[Roa  
acquisition of control 取得控制权 Z"P{/~HG  
acquisition of fixed assets 购置固定资产 ='s2S5#1  
acquisition of shell “买壳” lps  
acquisition price 收购价 ym:JtI69   
act of God 天灾 RD~QNj9,T  
acting partner 执事合伙人 /(Y\ <  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4>(?R[:p)  
active partner 积极参与的合伙人 ?p`}6s Q}  
active trading 交投活跃 CnO$xE|{  
actual circulation 实际流通 ]UM
wpL&rY  
actual cost 实际成本 ;$nK ^  
actual expenditure 实际开支；实际支出 gxJ(u{2  
actual income 实际入息；实际收入；实际收益 pt=[XhxC(>  
actual market 现货市场 NKd):>d%  
actual price 现货价；实际价格 7IHWj<  
actual profit 实际利润 ! $n^Ze2 !  
actual quotation 实盘；实际价位；实际报价 aPWFb.JO4  
actual year basis 按实际年度计算 4*'NpqC(_  
actuals 实货
NvYgRf}uh  
actuarial investigation 精算调查 ^ K/B[8  
actuarial principle 精算原则 X!&=S!}  
actuarial report 精算师报告 U9Y'eP.2  
Actuarial Society of Hong Kong 香港精算学会 KExfa4W 3{  
actuarial valuation 精算师估值 rGoB&% pc  
actuary 精算师 |ek*wo  
ad referendum agreement 暂定协议；有待覆核的协定 YTY0N5["  
ad valorem duty 从价税；按值征税 =uD2j9!"7  
ad valorem duty system 从价税制 i2y?CI  
ad valorem fee 从价费 e7<~[>g)  
ad valorem tariff 从价关税 #*w$JH  
additional allowance 额外免税额 lG q;kIQ  
additional amount for unexpired risk 未过期风险的额外款额 rBpr1XKl,  
additional assessable profit 补加应评税利润 -O2QzzE&  
additional assessment 补加评税 tr):
n@  
additional commitment 额外承担 K":-zS  
additional commitment vote 额外承担拨款 vhT9#) HI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X!r!lW  
additional dependent parent allowance 供养父母额外免税额 .3$iOMCH  
additional provision 额外拨款 S&|$F2M  
additional stamp duty 附加印花税 (RGl, x:  
additional tax 补加税罚款；补加税款 3fpX  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wp$SO^?-  
adjudged bankrupt 被裁定破产 e;Q~P]x  
adjudicated bankrupt 裁定破产人 DT_012z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8am tTM  
adjudication of bankruptcy 裁定破产；宣告破产 28zt.9  
adjudication of insolvency 裁定无力偿还债务 8 #0?  
adjusted actual 经调整的实数；调整后的实数 GMksr%0Pj  
adjusted current assets 经调整的流动资产；调整后的流动资产 |U12fuQ  
adjusted figure 经调整的数字；调整后的数额 In
Rn!~_N  
adjusted liabilities 经调整的负债；调整后的负债 K{HdqmxL.I  
adjusted loss 经调整的亏损；调整后的亏损 vVE^Y  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 wtMS<$  
adjusted profit 经调整的利润；调整后的利润 \}Hk`n)Aq  
adjusted surplus 经调整的盈余额；调整后的盈余额 tw^V?4[Miu  
adjusted value 经调整的价值；调整后的价值 gm4-w 9M[p  
adjustment 调整；修订；理算〔保险〕 h%#@Xd>.  
adjustment centre 调剂中心 =w,%W^"E  
adjustment lag 调整过程的时间差距；调整时差 ~bvx<:8*%  
adjustment mechanism 调整机制 _)lK.5  
adjustment of loss 亏损调整 sd Z=3)  
adjustment process 调整过程；调整程序 #uKHw2N  
adjustment range 调整幅度 gn7pIoN
 
administered exchange rate 受管制汇率 O=ci"2!\-