[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: K<JzIuf
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C.j+Zb1Z(  
A share Ａ股；甲类股份 ]a3$hAcj6"  
abatement of tax 减税；减扣免税额 qwTz7r  
ABN AMRO Bank N.V. 荷兰银行 1gI7$y+?  
above-the-line expenditure 线上项目支出；经常预算支出 GgO5
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above-the-line receipt 线上项目收入；经常预算收入 W4$o\yA]  
ABSA Asia Limited 南非联合亚洲有限公司 >.:+|Br`  
absolute change 绝对数值变更 q'3{M]Tk  
absolute expenditure 实际开支 lu utyK!  
absolute guideline figure 绝对准则数字 ChBf:`e  
absolute interest 绝对权益 Im]@#X  
absolute order of discharge 绝对破产解除令 8R~<$xz  
absolute profit margin 绝对利润幅度 oO}g~<fYG  
absolute value 实值；绝对值 A(Ct^/x-  
absolutely vested interest 绝对既得权益 Q*M#e  
absorbed cost 已吸收成本；已分摊成本 "be\%W+<  
absorption 吸收；分摊；合并 g[xoS\d  
absorption rate 吸收率；摊配率；分摊率 HU0.)tD  
ACB Finance Limited 亚洲商业财务有限公司 ?Y=aO(}=h  
acceptable form of reciprocity 合理的互惠条件 unDW2#GX  
acceptable rate 适当利率；适当汇率 _~FfG!H ^X  
acceptance agreement 承兑协议 .)E#*kLWR  
acceptance for honour 参加承兑 IsXNAYj  
acceptor 承兑人；接受人；受票人 _[:6.oNjIe  
acceptor for honour 参加承兑人 <JPN< Kv  
accident insurance 意外保险 R'c*CLaiE  
Accident Insurance Association of Hong Kong 香港意外保险公会 pn"!wqg  
accident insurance scheme 意外保险计划 q<RjAi  
accident year basis 意外年度基准 @2(u=E:^  
accommodation 通融；贷款 G':3U  
accommodation bill 通融票据；空头票据 )W\) 37=.  
accommodation party 汇票代发人 Bwg(f_[1  
account balance 帐户余额；帐户结余 U32$9"  
account book 帐簿 nnlj#  
account collected in advance 预收款项 &61U1"&$R  
account current book 往来帐簿 |3$Ew.  
account of after-acquired property 事后取得的财产报告 4KPnV+h"b  
account of defaulter 拖欠帐目 FvT&nb{  
account payable 应付帐款 e=]SIR()`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ss^a=?~  
account receivable 应收帐款 dJuyJl$*  
account receivable report 应收帐款报表 ~!uX"F8Xl  
account statement 结单；帐单；会计财务报表 GrF4*I`q  
account title 帐户名称；会计科目 =<\22d5L  
accountant's report 会计师报告 ,%!m%+K9a  
Accountant's Report Rules 会计师报告规则 g-3^</_fZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 S2X@t>u-  
Accounting Arrangements 《会计安排》 xd?=#d  
accounting basis 会计基础 5:PS74/  
accounting by Official Receiver 破产管理署署长呈交的帐目 j26i+Z  
Accounting Circular 《会计通告》 rrIyZ@_d9  
accounting class 会计类别 ^^q&VL  
accounting date 记帐日期；会计结算日期 |n_
N.Z  
accounting for money 款项核算 *%uzLW0  
Accounting Officer 会计主任 Z% +$< J  
accounting period 会计报告期；会计期 2gWR2 H@  
accounting policy 会计政策；会计方针 t{;2$z
0  
accounting practice 会计惯例 *QK) 1Y1W  
accounting principle 会计准则 !vX4_!%  
accounting record 会计记录 , ['}9:f9  
accounting report 会计报告 }L0 [Jo:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 FNG a4  
Accounting Society of China 中国会计学会 Om.%K>V  
accounting statement 会计报表 k(H&Af+  
accounting system 会计制度；会计系统 9J:|"@)N  
accounting transaction 会计事项；帐务交易 8Qi)E1n  
accounting treatment 会计处理 Q#MB=:0{  
accounting year 会计年度 Mi]^wCF  
accretion 增值；添加 F .S^KK  
accrual 应计项目；应累算数目 $Sc_E:`]  
accrual basis 应计制；权责发生制 S1|5+PPs  
accrual basis accounting 应计制会计；权责发生制会计 Z+B*V)a=  
accrue 应累算；应计 MlTC?Rp#  
accrued benefit 应累算利益 wx-\@{E  
accrued charges 应计费用 ):N#X<b':  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z?P^Y%ls  
accrued expenses 应累算费用 %g:Q?   
accrued interest payable 应付利息；应计未付利息 y&(#
C: N  
accrued interest receivable 应收利息；应计未收利息 2ZxhV4\  
accrued right 累算权益 <^s31.&p  
accruing profit 应累算的利润 ~\=D@G,9  
accumulated fiscal reserve 累积财政储备 ,nf}4  
accumulated profit 累积利润；滚存溢利 $ :I{  
accumulated reserve 累积储备 zk<V0NJIL*  
accumulation of surplus income 累积收益盈余 xLed];2G  
acquired assets 既得资产
S(@kdL  
acquisition 收购；购置；取得 B=KrJ{&!  
acquisition cost 购置成本 ^cZ< .d2  
acquisition expenses 购置费用 GVhqNy   
acquisition of 100% interest 收购全部股权 -1Tr!I:1  
acquisition of control 取得控制权 3cHYe  
acquisition of fixed assets 购置固定资产 =! -}q  
acquisition of shell “买壳” #ss/mvc3  
acquisition price 收购价 (IV\sY  
act of God 天灾 WIU]>_$.  
acting partner 执事合伙人 :]:)c8!6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "U^m~N9k{  
active partner 积极参与的合伙人 OROvy  
active trading 交投活跃 ]RAh['u|  
actual circulation 实际流通 `M~R4 lr  
actual cost 实际成本 g$]WKy(D  
actual expenditure 实际开支；实际支出 LqYyIbsvf  
actual income 实际入息；实际收入；实际收益 0 s+X:*C~  
actual market 现货市场 UIDeMz  
actual price 现货价；实际价格 }$i"t8"s  
actual profit 实际利润 \me5"ZU  
actual quotation 实盘；实际价位；实际报价 7:B/?E  
actual year basis 按实际年度计算 ~!ooIwNNz  
actuals 实货 W=HvMD  
actuarial investigation 精算调查 kNK0KL  
actuarial principle 精算原则 {9(0s| pr  
actuarial report 精算师报告 Xz@#,F:@  
Actuarial Society of Hong Kong 香港精算学会 c:7V..  
actuarial valuation 精算师估值 Z,"4f*2  
actuary 精算师 \v&zsv\B@  
ad referendum agreement 暂定协议；有待覆核的协定 ' pgPQM<  
ad valorem duty 从价税；按值征税 L\UPM+tE  
ad valorem duty system 从价税制 ~AjPa}@ f  
ad valorem fee 从价费 Ck#e54gJX  
ad valorem tariff 从价关税 wU|@fm"  
additional allowance 额外免税额 Xfg3q.q  
additional amount for unexpired risk 未过期风险的额外款额 N!c FUZ5]  
additional assessable profit 补加应评税利润 _<RTe s  
additional assessment 补加评税 %|e)s_%XE  
additional commitment 额外承担 /e"iYF  
additional commitment vote 额外承担拨款 !Ew ff|v"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  @_f^AQ  
additional dependent parent allowance 供养父母额外免税额 ,c:NdY(,)  
additional provision 额外拨款 )!v"(i.5Xo  
additional stamp duty 附加印花税 |&"aZ!Kn  
additional tax 补加税罚款；补加税款 |!] "y<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6yy%_+k*  
adjudged bankrupt 被裁定破产 ^'[QCwY~  
adjudicated bankrupt 裁定破产人 YzjRD:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 M6
&=-  
adjudication of bankruptcy 裁定破产；宣告破产 <Q(E {c3"  
adjudication of insolvency 裁定无力偿还债务 tTBDb  
adjusted actual 经调整的实数；调整后的实数 F%<*a ,m6g  
adjusted current assets 经调整的流动资产；调整后的流动资产 _{c_z*rM8  
adjusted figure 经调整的数字；调整后的数额 Y_Fn)(  
adjusted liabilities 经调整的负债；调整后的负债 /69yR  
adjusted loss 经调整的亏损；调整后的亏损 MO$yst?fK  
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 hlL$3.]  
adjusted profit 经调整的利润；调整后的利润 `E1G9BbU  
adjusted surplus 经调整的盈余额；调整后的盈余额 ,
r*Kxy  
adjusted value 经调整的价值；调整后的价值 k6M D3c  
adjustment 调整；修订；理算〔保险〕 9;Z{++z  
adjustment centre 调剂中心 zHA::6OgPN  
adjustment lag 调整过程的时间差距；调整时差 8!|vp7/  
adjustment mechanism 调整机制 D2}^TI g  
adjustment of loss 亏损调整 +r'&6Me!  
adjustment process 调整过程；调整程序 3N$@K"qM#  
adjustment range 调整幅度 ~588M 8~  
administered exchange rate 受管制汇率 *-PjcF}Y