[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: xs"i_se  
dSGdK $XA  
A share Ａ股；甲类股份 N^;lp<{6?  
abatement of tax 减税；减扣免税额 !1$x4 qxS  
ABN AMRO Bank N.V. 荷兰银行 1w>[&#7  
above-the-line expenditure 线上项目支出；经常预算支出 x"2p5T7*>  
above-the-line receipt 线上项目收入；经常预算收入 K"!rj.Da  
ABSA Asia Limited 南非联合亚洲有限公司 aq?bI:>8  
absolute change 绝对数值变更 G@7^M}  
absolute expenditure 实际开支 KXPCkNIN!  
absolute guideline figure 绝对准则数字 6r
~9$IM  
absolute interest 绝对权益 YgEd%Z%4  
absolute order of discharge 绝对破产解除令 +Br<;sW  
absolute profit margin 绝对利润幅度 gfL:SP8  
absolute value 实值；绝对值 3qWrSziD  
absolutely vested interest 绝对既得权益 %xgP*%Sv2  
absorbed cost 已吸收成本；已分摊成本 ~^F]t$rz  
absorption 吸收；分摊；合并 c~T{;  
absorption rate 吸收率；摊配率；分摊率 6qZQ20h  
ACB Finance Limited 亚洲商业财务有限公司 ]j&m\'-s  
acceptable form of reciprocity 合理的互惠条件 q`e0%^U  
acceptable rate 适当利率；适当汇率 0F$|`v "0  
acceptance agreement 承兑协议 534pX7
dg  
acceptance for honour 参加承兑  4!!|P  
acceptor 承兑人；接受人；受票人 stw@@GQ  
acceptor for honour 参加承兑人 >{^_]phlb  
accident insurance 意外保险 cj>@Jx}]M  
Accident Insurance Association of Hong Kong 香港意外保险公会 IogLk
hWX  
accident insurance scheme 意外保险计划 e
u(Fhs   
accident year basis 意外年度基准 yCjc5d|tT  
accommodation 通融；贷款 %pZT3dcK  
accommodation bill 通融票据；空头票据 K'&,]r#  
accommodation party 汇票代发人 Zr}>>aIJ]k  
account balance 帐户余额；帐户结余 ]@U?hD  
account book 帐簿 *JOK8[Qn  
account collected in advance 预收款项 "5JMk -2k  
account current book 往来帐簿 \%r#>8c8  
account of after-acquired property 事后取得的财产报告 u$w.'lK  
account of defaulter 拖欠帐目 ?c.\\2>|F  
account payable 应付帐款 s.z)l$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U#f*  
account receivable 应收帐款 }-[l)<F:  
account receivable report 应收帐款报表 'bfxQ76@sa  
account statement 结单；帐单；会计财务报表 ZRhk2DA#FF  
account title 帐户名称；会计科目 Md6u4 c  
accountant's report 会计师报告 LsR<r1KDJ  
Accountant's Report Rules 会计师报告规则 2?,lr2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Yyk~!G/@  
Accounting Arrangements 《会计安排》 {JWixbA  
accounting basis 会计基础 P0UR{tK  
accounting by Official Receiver 破产管理署署长呈交的帐目 =o@}~G&HA  
Accounting Circular 《会计通告》 GVT 6cR  
accounting class 会计类别 frbd{o  
accounting date 记帐日期；会计结算日期 
ZPf&4#|  
accounting for money 款项核算 R5sE Q| E  
Accounting Officer 会计主任 Wi$?k{C  
accounting period 会计报告期；会计期 1XS~b-St  
accounting policy 会计政策；会计方针 ^ iu)vED  
accounting practice 会计惯例 3g7]$}  
accounting principle 会计准则 0+0Y$; <  
accounting record 会计记录 pll5m7[  
accounting report 会计报告 ^(Gl$GC$Mu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _3 !s{  
Accounting Society of China 中国会计学会 :/->m6C`0  
accounting statement 会计报表 7:~3B- Tb  
accounting system 会计制度；会计系统 `y'%dY}$n  
accounting transaction 会计事项；帐务交易 0Y`+L6&UX  
accounting treatment 会计处理 <,Gjo]z  
accounting year 会计年度 +^:uPW^U  
accretion 增值；添加 '(lsJY[-x  
accrual 应计项目；应累算数目 }r04*P(  
accrual basis 应计制；权责发生制 z{.&sr>+v  
accrual basis accounting 应计制会计；权责发生制会计 li3X}
  
accrue 应累算；应计 s\.r3U&6  
accrued benefit 应累算利益 X>dQK4!R  
accrued charges 应计费用 UXSwd#I&  
accrued cumulative preference share dividend 应累算的累积优先股股息 8?~>FLWTXZ  
accrued expenses 应累算费用 w[2E :Nj  
accrued interest payable 应付利息；应计未付利息 _WV13pnRu  
accrued interest receivable 应收利息；应计未收利息 %4VM"C4[  
accrued right 累算权益 j\#)'>"  
accruing profit 应累算的利润 qPu?rU{2  
accumulated fiscal reserve 累积财政储备 `~axOp9N  
accumulated profit 累积利润；滚存溢利 +)9=bB  
accumulated reserve 累积储备 h<IAHCz;(  
accumulation of surplus income 累积收益盈余 i{g~u<DH)Q  
acquired assets 既得资产 d3oRan}z  
acquisition 收购；购置；取得  uvDOTRf  
acquisition cost 购置成本 *h?*RUQ  
acquisition expenses 购置费用 VU\G49  
acquisition of 100% interest 收购全部股权 :4:U\k;QwA  
acquisition of control 取得控制权 
KjA7x  
acquisition of fixed assets 购置固定资产 RCkmxO;b&  
acquisition of shell “买壳” h6Vd<sV\tf  
acquisition price 收购价 i&HU7mP/  
act of God 天灾 :hHKm|1FE  
acting partner 执事合伙人 k]4CN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 j;Z hI y  
active partner 积极参与的合伙人 %PVu>^  
active trading 交投活跃 f`}u9!jVR  
actual circulation 实际流通 B \V;{:  
actual cost 实际成本 M7DoAS{6e  
actual expenditure 实际开支；实际支出 ~HctXe'x  
actual income 实际入息；实际收入；实际收益 <{V{ 2V#  
actual market 现货市场 2Z(?pJyDM  
actual price 现货价；实际价格 lfoPFJ Z  
actual profit 实际利润 RG1#\d-fE  
actual quotation 实盘；实际价位；实际报价 Q{hK+z`D  
actual year basis 按实际年度计算 7CT446
 
actuals 实货 *E@as  
actuarial investigation 精算调查 &sq q+&ao  
actuarial principle 精算原则 Dmtsu2o  
actuarial report 精算师报告 H8c -/  
Actuarial Society of Hong Kong 香港精算学会 f]+. i-c=  
actuarial valuation 精算师估值 B(@uJ^N  
actuary 精算师 OoOwEV2p_  
ad referendum agreement 暂定协议；有待覆核的协定 (Q"s;g  
ad valorem duty 从价税；按值征税 w
h]v{Fi'  
ad valorem duty system 从价税制 ?.I1"C,#VJ  
ad valorem fee 从价费 ,=6;dT  
ad valorem tariff 从价关税 J<L"D/  
additional allowance 额外免税额 .v) A|{:2  
additional amount for unexpired risk 未过期风险的额外款额 J@Nq  
additional assessable profit 补加应评税利润 P+p:Ed8
0  
additional assessment 补加评税 QswFISch
 
additional commitment 额外承担 AQ-R^kT  
additional commitment vote 额外承担拨款 Xp^71A?>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Mc|UD*Z  
additional dependent parent allowance 供养父母额外免税额 &'5j!  
additional provision 额外拨款 \p izVt  
additional stamp duty 附加印花税 r2;+ACwWf_  
additional tax 补加税罚款；补加税款 6K.0dhl>`B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %Y].i/".;P  
adjudged bankrupt 被裁定破产 }8'bXG+  
adjudicated bankrupt 裁定破产人 k1^&;}/f:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9&4z4@on  
adjudication of bankruptcy 裁定破产；宣告破产 S#D6mg$Z,  
adjudication of insolvency 裁定无力偿还债务 kEdAt5/U{  
adjusted actual 经调整的实数；调整后的实数 &W y9%  
adjusted current assets 经调整的流动资产；调整后的流动资产 cZ/VMQEr  
adjusted figure 经调整的数字；调整后的数额 6$+F5T  
adjusted liabilities 经调整的负债；调整后的负债 _`]YWvh  
adjusted loss 经调整的亏损；调整后的亏损 |P=-m-W  
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 5 .bU2C  
adjusted profit 经调整的利润；调整后的利润 alQ:'K  
adjusted surplus 经调整的盈余额；调整后的盈余额 PwxRu  
adjusted value 经调整的价值；调整后的价值 ]+78 "(  
adjustment 调整；修订；理算〔保险〕 XuW>GT/  
adjustment centre 调剂中心
i\P)P!  
adjustment lag 调整过程的时间差距；调整时差 XCZNvLG  
adjustment mechanism 调整机制 #F >R5 D  
adjustment of loss 亏损调整 )6-!,D0db  
adjustment process 调整过程；调整程序 l:VcV  
adjustment range 调整幅度 IsiCHtY9  
administered exchange rate 受管制汇率 uHO>FM,