[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: 2@*<9-9  
_yJ|`g]U3  
A share Ａ股；甲类股份 nl9kYE [  
abatement of tax 减税；减扣免税额 W0?JVtq0Z  
ABN AMRO Bank N.V. 荷兰银行 }5hZo%w[n  
above-the-line expenditure 线上项目支出；经常预算支出 dk:xnX%  
above-the-line receipt 线上项目收入；经常预算收入 Om6Mmoqh  
ABSA Asia Limited 南非联合亚洲有限公司 |Eu*P  
absolute change 绝对数值变更 5"uNj<.V  
absolute expenditure 实际开支 RNe9h lr  
absolute guideline figure 绝对准则数字 -R8/`M8GbD  
absolute interest 绝对权益 s9 &)Fv-#V  
absolute order of discharge 绝对破产解除令 UO J*a1BM  
absolute profit margin 绝对利润幅度 X2{`l8%Ek  
absolute value 实值；绝对值 "$P'Wv
  
absolutely vested interest 绝对既得权益 )@,N7Y1h  
absorbed cost 已吸收成本；已分摊成本 QH:>jmC{1h  
absorption 吸收；分摊；合并 ydyG}XI
7V  
absorption rate 吸收率；摊配率；分摊率 O!,Ca1N  
ACB Finance Limited 亚洲商业财务有限公司 pJocI_v9  
acceptable form of reciprocity 合理的互惠条件 5Kee2s?*  
acceptable rate 适当利率；适当汇率 A$ J9U3+O  
acceptance agreement 承兑协议 ;t~*F#p(!  
acceptance for honour 参加承兑 h,~tXj  
acceptor 承兑人；接受人；受票人 OQ,}/  
acceptor for honour 参加承兑人 4uPH  
accident insurance 意外保险 (H2ylMpQt  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~f .y:Sbb  
accident insurance scheme 意外保险计划 i0b.A A  
accident year basis 意外年度基准 1y~L8!:L  
accommodation 通融；贷款 7|{ B#  
accommodation bill 通融票据；空头票据 V07VwVD  
accommodation party 汇票代发人 wePI*."]  
account balance 帐户余额；帐户结余 /Bh>  
account book 帐簿 OelU D/[$  
account collected in advance 预收款项 e|JIrOnc  
account current book 往来帐簿 v`
 $%G  
account of after-acquired property 事后取得的财产报告 nPcxknl(pd  
account of defaulter 拖欠帐目 blUY.{NN3  
account payable 应付帐款 aj?2jU~Pq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9lKRL'QR  
account receivable 应收帐款 Y}S.37|+^  
account receivable report 应收帐款报表 'V1!&Q6  
account statement 结单；帐单；会计财务报表 X8i[fk1.R  
account title 帐户名称；会计科目 hRa\1Jt>a  
accountant's report 会计师报告 =pyVn_dg  
Accountant's Report Rules 会计师报告规则 *!i,?vn  
accounting and auditing procedure 会计与审计程序；会计与核数程序 eVrnVPkM  
Accounting Arrangements 《会计安排》 &{BBxv)y  
accounting basis 会计基础 MCM/=M'y  
accounting by Official Receiver 破产管理署署长呈交的帐目 gt~9"I  
Accounting Circular 《会计通告》 [;*\P\Xih  
accounting class 会计类别 &yB%QX{3  
accounting date 记帐日期；会计结算日期 g ji*Wq  
accounting for money 款项核算 q?(A!1(u  
Accounting Officer 会计主任 :MK:TJV  
accounting period 会计报告期；会计期 hN[X 1*  
accounting policy 会计政策；会计方针 hr%U>U9F  
accounting practice 会计惯例 xna7kA  
accounting principle 会计准则 A
jG)1  
accounting record 会计记录 v: giZxR  
accounting report 会计报告 akMJ4EF/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4C6=77Jr  
Accounting Society of China 中国会计学会 ";756'>  
accounting statement 会计报表 Y
$>+U  
accounting system 会计制度；会计系统 E1#H{
)G  
accounting transaction 会计事项；帐务交易 ES^NBI j5P  
accounting treatment 会计处理 K!9y+%01  
accounting year 会计年度 9z+vFk`  
accretion 增值；添加 04P.p6  
accrual 应计项目；应累算数目 Fs?( UM  
accrual basis 应计制；权责发生制 tp7oc_s?.  
accrual basis accounting 应计制会计；权责发生制会计 C?8PT/  
accrue 应累算；应计 UV
z=QEuYb  
accrued benefit 应累算利益 zMbfV%b  
accrued charges 应计费用 L7X7Zt8%  
accrued cumulative preference share dividend 应累算的累积优先股股息 "v@);\-V  
accrued expenses 应累算费用 TFNUv<>X  
accrued interest payable 应付利息；应计未付利息 xT:qe  
accrued interest receivable 应收利息；应计未收利息 4 tbw*H5!5  
accrued right 累算权益 hJecCOA)'  
accruing profit 应累算的利润 D% oueW  
accumulated fiscal reserve 累积财政储备 NAJ '>
<2  
accumulated profit 累积利润；滚存溢利 lB=(8.  
accumulated reserve 累积储备 KrJ5"1=  
accumulation of surplus income 累积收益盈余 |Uc<;> l  
acquired assets 既得资产 \)FeuLGL9  
acquisition 收购；购置；取得 >s;oOo+5  
acquisition cost 购置成本 4 U3C~J  
acquisition expenses 购置费用 )ZQHa7V  
acquisition of 100% interest 收购全部股权 JtSuD>H`"  
acquisition of control 取得控制权 -
K:yU4V  
acquisition of fixed assets 购置固定资产 Qk?jGXB>^  
acquisition of shell “买壳” i:C.8hmAE  
acquisition price 收购价  -PcS(  
act of God 天灾 >Kz_My9  
acting partner 执事合伙人 
d,zp`S  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -b
].SG5S  
active partner 积极参与的合伙人 R 4DM_u  
active trading 交投活跃 =n> iQS  
actual circulation 实际流通 $5ZR[\$  
actual cost 实际成本 =9kj? u~  
actual expenditure 实际开支；实际支出 W/#KX}4  
actual income 实际入息；实际收入；实际收益 f+*J ue  
actual market 现货市场
`)0Rv|?  
actual price 现货价；实际价格 >`<Ued  
actual profit 实际利润 >.a+:   
actual quotation 实盘；实际价位；实际报价 v]B0!k&4.  
actual year basis 按实际年度计算 ^RYn8I  
actuals 实货 _cW_u?0X:  
actuarial investigation 精算调查 t.3Ct@wK  
actuarial principle 精算原则 <FCj
)CP%  
actuarial report 精算师报告 Y'tqm&}  
Actuarial Society of Hong Kong 香港精算学会 99\{!W  
actuarial valuation 精算师估值 I8%d;G~  
actuary 精算师 RpBiE8F4  
ad referendum agreement 暂定协议；有待覆核的协定 $KoPGgC[  
ad valorem duty 从价税；按值征税 x, G6\QmA  
ad valorem duty system 从价税制 szf"|k!  
ad valorem fee 从价费 bRx2 c  
ad valorem tariff 从价关税 Xg|8".B)A  
additional allowance 额外免税额 ZC3tb
hV  
additional amount for unexpired risk 未过期风险的额外款额 b=6MFPbg  
additional assessable profit 补加应评税利润 5}vRo;-  
additional assessment 补加评税 1"8Z y6t  
additional commitment 额外承担  f$:7A0  
additional commitment vote 额外承担拨款 |pfhrwJp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6a "VCE]  
additional dependent parent allowance 供养父母额外免税额 Op
WeW  
additional provision 额外拨款 X=rc3~}f  
additional stamp duty 附加印花税 .OVW4svX  
additional tax 补加税罚款；补加税款 L9E;Uii0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0_YxZS\  
adjudged bankrupt 被裁定破产 y#hga5  
adjudicated bankrupt 裁定破产人 F{#N6,T  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4M;sD;3  
adjudication of bankruptcy 裁定破产；宣告破产 tebWj>+1c  
adjudication of insolvency 裁定无力偿还债务 !^c:'I>~  
adjusted actual 经调整的实数；调整后的实数 .`oJcJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 4+ASwN9  
adjusted figure 经调整的数字；调整后的数额 &/b?I `  
adjusted liabilities 经调整的负债；调整后的负债 LydbP17K}  
adjusted loss 经调整的亏损；调整后的亏损 zjluX\  
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 .b=M5JsyV  
adjusted profit 经调整的利润；调整后的利润 r1[E{Tpz  
adjusted surplus 经调整的盈余额；调整后的盈余额 U%mkh Wn  
adjusted value 经调整的价值；调整后的价值 (z8]FT  
adjustment 调整；修订；理算〔保险〕 -/(DPx  
adjustment centre 调剂中心 3q~":bpAp  
adjustment lag 调整过程的时间差距；调整时差 Q3<bC6$r  
adjustment mechanism 调整机制 p)?qJ2c|  
adjustment of loss 亏损调整 ?z\q Mu  
adjustment process 调整过程；调整程序 %NF<bEV  
adjustment range 调整幅度 =oL8d6nI  
administered exchange rate 受管制汇率 4A\BGD*5