[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: NN11} E6  
F  "!`X#  
A share Ａ股；甲类股份 A(NEWO  
abatement of tax 减税；减扣免税额 %]!?{U\*k  
ABN AMRO Bank N.V. 荷兰银行 GRy4cb2  
above-the-line expenditure 线上项目支出；经常预算支出 GBW 7Y  
above-the-line receipt 线上项目收入；经常预算收入 @BXaA0F4  
ABSA Asia Limited 南非联合亚洲有限公司 `BpCRKTG  
absolute change 绝对数值变更 s<,"Hsh^CR  
absolute expenditure 实际开支 .T{U^0 )  
absolute guideline figure 绝对准则数字 C`pan /t  
absolute interest 绝对权益 418gcg6)  
absolute order of discharge 绝对破产解除令 Rd0?zEKV  
absolute profit margin 绝对利润幅度 }FZp840  
absolute value 实值；绝对值 6kC)\uy  
absolutely vested interest 绝对既得权益 =^by0E2  
absorbed cost 已吸收成本；已分摊成本 i6FP[6H1  
absorption 吸收；分摊；合并 Nl=+.d6Qo  
absorption rate 吸收率；摊配率；分摊率 pRmEryR(U  
ACB Finance Limited 亚洲商业财务有限公司 .C6gl]6y@  
acceptable form of reciprocity 合理的互惠条件 Etdd\^  
acceptable rate 适当利率；适当汇率 X!m;uJZp  
acceptance agreement 承兑协议 /%;/pi  
acceptance for honour 参加承兑 [-QK$~[ g  
acceptor 承兑人；接受人；受票人 R e{ej  
acceptor for honour 参加承兑人 4@gl4&<h  
accident insurance 意外保险 -^0KE/  
Accident Insurance Association of Hong Kong 香港意外保险公会 )|Jr|8  
accident insurance scheme 意外保险计划 ,~iFEaV+  
accident year basis 意外年度基准 g*^wF?t'T  
accommodation 通融；贷款 (Y&R0jt  
accommodation bill 通融票据；空头票据 [&fWF~D-p<  
accommodation party 汇票代发人 \/pV cR  
account balance 帐户余额；帐户结余 m[{nm95QZ  
account book 帐簿 =\*S'Ded  
account collected in advance 预收款项 aL{EkiR  
account current book 往来帐簿 /oBK&r[(  
account of after-acquired property 事后取得的财产报告 ]D?oQ$q7  
account of defaulter 拖欠帐目 rC=f#YjR  
account payable 应付帐款 jjNxatAN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (]oFB$  
account receivable 应收帐款 s9=pV4fA~w  
account receivable report 应收帐款报表 H#_}^cGPR=  
account statement 结单；帐单；会计财务报表 f.sPE8#3=  
account title 帐户名称；会计科目 l8eT{!4  
accountant's report 会计师报告 {3jm%ex  
Accountant's Report Rules 会计师报告规则 N IO;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 S`iM.;|`O  
Accounting Arrangements 《会计安排》 U. NeK{  
accounting basis 会计基础 Tm0?[[3hC  
accounting by Official Receiver 破产管理署署长呈交的帐目 J*/$ywI  
Accounting Circular 《会计通告》 <ihhV e  
accounting class 会计类别 I):m6y@  
accounting date 记帐日期；会计结算日期 |P^ikx6f5  
accounting for money 款项核算 Hd Do&#  
Accounting Officer 会计主任 ^a: Saq-}  
accounting period 会计报告期；会计期 @fUX
)zm>  
accounting policy 会计政策；会计方针 :+kg4v&r  
accounting practice 会计惯例 r@\,VD6J  
accounting principle 会计准则 ,!xz*o+#@  
accounting record 会计记录 # r2$ZCo3o  
accounting report 会计报告 ~]jx +6k]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qFB9,cUqh  
Accounting Society of China 中国会计学会 aU,0gvI(}  
accounting statement 会计报表 Q3'(f9 x  
accounting system 会计制度；会计系统 1v+JCOy  
accounting transaction 会计事项；帐务交易 q_OY sg  
accounting treatment 会计处理 5VCMpy  
accounting year 会计年度 N^)<)?  
accretion 增值；添加 6yV5Yjs  
accrual 应计项目；应累算数目 |s)VjS4@  
accrual basis 应计制；权责发生制 yL^M~lws  
accrual basis accounting 应计制会计；权责发生制会计 o; HdW  
accrue 应累算；应计 Nn~tb2\vk  
accrued benefit 应累算利益 v)X[gt tf  
accrued charges 应计费用 T9&,v<f  
accrued cumulative preference share dividend 应累算的累积优先股股息 n3-GnVC][  
accrued expenses 应累算费用 ZdJVs/33Vn  
accrued interest payable 应付利息；应计未付利息 )m$1al  
accrued interest receivable 应收利息；应计未收利息 9u-M! $  
accrued right 累算权益 5pN08+  
accruing profit 应累算的利润 eP-R""uPw  
accumulated fiscal reserve 累积财政储备 !07FsPI#{  
accumulated profit 累积利润；滚存溢利 Iqe=#hUFe!  
accumulated reserve 累积储备 VuYWb)@  
accumulation of surplus income 累积收益盈余 z/Mhu{ttL  
acquired assets 既得资产 A,-[/Z K/  
acquisition 收购；购置；取得 I eqWR4Y  
acquisition cost 购置成本 W HdqO8  
acquisition expenses 购置费用 ==r?  
acquisition of 100% interest 收购全部股权 g~i''lng  
acquisition of control 取得控制权 8 RzF].)  
acquisition of fixed assets 购置固定资产 FcJ .)U  
acquisition of shell “买壳” KBUAdpU8  
acquisition price 收购价 `&"H* Ie  
act of God 天灾 N7Z(lI|a;  
acting partner 执事合伙人 S|
z(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Q}k_#w  
active partner 积极参与的合伙人 ,& \&::R  
active trading 交投活跃 ]e#,\})Br  
actual circulation 实际流通 m,kvEQ3  
actual cost 实际成本 <Bob#Tf ~  
actual expenditure 实际开支；实际支出 N`L' 4v)  
actual income 实际入息；实际收入；实际收益 sk%:Sp  
actual market 现货市场 4`EvEv$i  
actual price 现货价；实际价格 9>}(]T  
actual profit 实际利润 .yHHogbt  
actual quotation 实盘；实际价位；实际报价 iYmzk?U  
actual year basis 按实际年度计算 {U+9,6.`  
actuals 实货 c=jTs+h'  
actuarial investigation 精算调查 ZQJw2LAgO  
actuarial principle 精算原则 S|=rF<]my  
actuarial report 精算师报告 O #p)~ V8~  
Actuarial Society of Hong Kong 香港精算学会 T{v<  
actuarial valuation 精算师估值 8gu7f;H/k  
actuary 精算师 f0fqDmn  
ad referendum agreement 暂定协议；有待覆核的协定 8 m13M5r  
ad valorem duty 从价税；按值征税 A{n*NxKCX!  
ad valorem duty system 从价税制 K_w0+oY a  
ad valorem fee 从价费 S3JygN*  
ad valorem tariff 从价关税 "8C(_z+]K`  
additional allowance 额外免税额 ^0BF2&Zx  
additional amount for unexpired risk 未过期风险的额外款额 w$<fSe7  
additional assessable profit 补加应评税利润 ;]O 7^s#v  
additional assessment 补加评税 [XY:MUe  
additional commitment 额外承担 n<"a+TTU  
additional commitment vote 额外承担拨款 >x_:=%Wr+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >> 8KL`l  
additional dependent parent allowance 供养父母额外免税额 <}x|@u  
additional provision 额外拨款 6r-<XNv)0  
additional stamp duty 附加印花税 %(wsGNd  
additional tax 补加税罚款；补加税款 =:R[gdA#1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 pN^G[  
adjudged bankrupt 被裁定破产 QeOt;{_|  
adjudicated bankrupt 裁定破产人 bju,p"J1-E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 L}sm R,  
adjudication of bankruptcy 裁定破产；宣告破产 UdM5R [  
adjudication of insolvency 裁定无力偿还债务 EF7|%N  
adjusted actual 经调整的实数；调整后的实数 (/rIodHJO  
adjusted current assets 经调整的流动资产；调整后的流动资产 :8GxcqvCWq  
adjusted figure 经调整的数字；调整后的数额 E)Zd{9A5)  
adjusted liabilities 经调整的负债；调整后的负债 nH3b<k;S  
adjusted loss 经调整的亏损；调整后的亏损 y0mg}N1  
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 9Av- ;!]  
adjusted profit 经调整的利润；调整后的利润 \5L4*  
adjusted surplus 经调整的盈余额；调整后的盈余额 BOl
$UJ|K  
adjusted value 经调整的价值；调整后的价值 jJ{ w -$  
adjustment 调整；修订；理算〔保险〕 =w>>7u$4  
adjustment centre 调剂中心 JcALFKLB  
adjustment lag 调整过程的时间差距；调整时差 )*QTxN  
adjustment mechanism 调整机制 M6>
\R$  
adjustment of loss 亏损调整 ]  !*  
adjustment process 调整过程；调整程序 cK}  
adjustment range 调整幅度 A"T. nqB^y  
administered exchange rate 受管制汇率 :92a34