[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: &s<'fSI  
=VM4Q+'K  
A share Ａ股；甲类股份 _.G p}0a  
abatement of tax 减税；减扣免税额 IiRII)  
ABN AMRO Bank N.V. 荷兰银行 XbL\l  
above-the-line expenditure 线上项目支出；经常预算支出 b.sRB1  
above-the-line receipt 线上项目收入；经常预算收入 ju%t'u\'  
ABSA Asia Limited 南非联合亚洲有限公司 t}2$no?  
absolute change 绝对数值变更 H_+F~P5RC  
absolute expenditure 实际开支 { 0vHgi  
absolute guideline figure 绝对准则数字 ? bnhx  
absolute interest 绝对权益 xXm:S{I  
absolute order of discharge 绝对破产解除令 R8YA"(j!L  
absolute profit margin 绝对利润幅度 s^Wh!:>r/  
absolute value 实值；绝对值 `1qM S q  
absolutely vested interest 绝对既得权益 okv`v ({  
absorbed cost 已吸收成本；已分摊成本 s5SKQ#,@P  
absorption 吸收；分摊；合并 ;yVT:qd %  
absorption rate 吸收率；摊配率；分摊率 .*+KQA8  
ACB Finance Limited 亚洲商业财务有限公司 K^fH:pV  
acceptable form of reciprocity 合理的互惠条件 ;^Y]nsd  
acceptable rate 适当利率；适当汇率 ! fSM6Vo  
acceptance agreement 承兑协议 )Y :9sd8g7  
acceptance for honour 参加承兑 5Sfz0  
acceptor 承兑人；接受人；受票人 s0bWg$  
acceptor for honour 参加承兑人 ~76qFZe-  
accident insurance 意外保险 =Zc Vywz;+  
Accident Insurance Association of Hong Kong 香港意外保险公会 :KL5A1{  
accident insurance scheme 意外保险计划 ^lYa9k
 
accident year basis 意外年度基准 X`E3lgfqT  
accommodation 通融；贷款 UM QsYD)  
accommodation bill 通融票据；空头票据 
r7=r~3)  
accommodation party 汇票代发人 L4C_qb k;:  
account balance 帐户余额；帐户结余 h,WF'X+  
account book 帐簿 K oF4e:2>  
account collected in advance 预收款项 =9@t6   
account current book 往来帐簿 4:S?m(ah/  
account of after-acquired property 事后取得的财产报告 -F+dmI,1$  
account of defaulter 拖欠帐目 Wu9))Ir  
account payable 应付帐款 3~&h9#7Ke  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %juR6zB%8  
account receivable 应收帐款 M7 Z9(3Va  
account receivable report 应收帐款报表 :Kt'Fm,s?  
account statement 结单；帐单；会计财务报表 @p}"B9h*^  
account title 帐户名称；会计科目 si|DxDx  
accountant's report 会计师报告 %x G3z7;  
Accountant's Report Rules 会计师报告规则 x!@P|c1nKC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )^'g2gVK+p  
Accounting Arrangements 《会计安排》 \L@DDK|"`6  
accounting basis 会计基础 RN"O/b}qQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 4 `Z8EV  
Accounting Circular 《会计通告》 !<P|:Oo*Dl  
accounting class 会计类别 s wIJmA  
accounting date 记帐日期；会计结算日期 Q lg~S1D_v  
accounting for money 款项核算 [es R!})  
Accounting Officer 会计主任 bEz1@"~ p  
accounting period 会计报告期；会计期 PfKF!/c B  
accounting policy 会计政策；会计方针 %Qc5_of  
accounting practice 会计惯例 ?U;KwS]%  
accounting principle 会计准则 {zf)im[.  
accounting record 会计记录 hn@T ]k  
accounting report 会计报告 @&G< Np
`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k-uwK-B}v+  
Accounting Society of China 中国会计学会 ^`&?"yj<z  
accounting statement 会计报表 ^
KeJ=VT  
accounting system 会计制度；会计系统 @Ht7^rz+S  
accounting transaction 会计事项；帐务交易 t@(`24  
accounting treatment 会计处理 _,m|gr,S  
accounting year 会计年度 :Vyr8+]  
accretion 增值；添加 !y{t}|U/d  
accrual 应计项目；应累算数目 +"Ui@^  
accrual basis 应计制；权责发生制 M_Qv{   
accrual basis accounting 应计制会计；权责发生制会计 IV5B5Q'D  
accrue 应累算；应计 ;=?f0z<  
accrued benefit 应累算利益 U=a'(fX  
accrued charges 应计费用 iO,_0Y4  
accrued cumulative preference share dividend 应累算的累积优先股股息 ief~*:5  
accrued expenses 应累算费用 k]<E1 c/  
accrued interest payable 应付利息；应计未付利息 \~#$$Q-qtU  
accrued interest receivable 应收利息；应计未收利息 |<q9Ee  
accrued right 累算权益 K3WhF  
accruing profit 应累算的利润 [z^db0PU  
accumulated fiscal reserve 累积财政储备 g,0u_$U  
accumulated profit 累积利润；滚存溢利 > (.V(]{3y  
accumulated reserve 累积储备 B?G!~lQ)o  
accumulation of surplus income 累积收益盈余 /s\_"p  
acquired assets 既得资产 GWU"zWli]z  
acquisition 收购；购置；取得 
B)bq@jM  
acquisition cost 购置成本 }zkMo?  
acquisition expenses 购置费用 ZM~kc|&  
acquisition of 100% interest 收购全部股权 %bp8VR sY  
acquisition of control 取得控制权 M,ObzgW  
acquisition of fixed assets 购置固定资产 7 q%|-`#  
acquisition of shell “买壳” F;Lg w^1!  
acquisition price 收购价 EMV<PshW=  
act of God 天灾 [= GVK  
acting partner 执事合伙人 7%E]E,f/#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 aq|R?  
active partner 积极参与的合伙人 9 EE},D  
active trading 交投活跃 Imi#$bF6  
actual circulation 实际流通 @vC7j>*4B  
actual cost 实际成本 Q^iE,_ Zq  
actual expenditure 实际开支；实际支出 "XU M$:D  
actual income 实际入息；实际收入；实际收益 n]N+  
actual market 现货市场 4K(AXk  
actual price 现货价；实际价格 |Mm9QF;iA  
actual profit 实际利润 ):Vzv  
actual quotation 实盘；实际价位；实际报价 h SO(s  
actual year basis 按实际年度计算 /ox9m7Fz7  
actuals 实货 Oh\+cvbG  
actuarial investigation 精算调查 yJ
heni  
actuarial principle 精算原则 f~RS[h`:  
actuarial report 精算师报告 &7{/ x~S{  
Actuarial Society of Hong Kong 香港精算学会 "K"]/3`k-  
actuarial valuation 精算师估值 JVoW*uA  
actuary 精算师 _msV3JBr  
ad referendum agreement 暂定协议；有待覆核的协定 T.fmEl  
ad valorem duty 从价税；按值征税 {x+"Ru~7,  
ad valorem duty system 从价税制 %|3I|'%Y  
ad valorem fee 从价费 &!y7PWHJ  
ad valorem tariff 从价关税 7 ^fpbrj  
additional allowance 额外免税额 O%g%*9  
additional amount for unexpired risk 未过期风险的额外款额 :DxCjv  
additional assessable profit 补加应评税利润 `v1Xywg9P  
additional assessment 补加评税 +0,{gDd+  
additional commitment 额外承担 Nvlfi8.  
additional commitment vote 额外承担拨款 3N'fHy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~4YLPMGKl  
additional dependent parent allowance 供养父母额外免税额 R3G+tE/Y  
additional provision 额外拨款 T4OH,^J  
additional stamp duty 附加印花税 :N826_q  
additional tax 补加税罚款；补加税款 ^k'?e"[gTs  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?HP54G<{xz  
adjudged bankrupt 被裁定破产 $/*6tsR  
adjudicated bankrupt 裁定破产人 U%Kv}s/(F{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &nc0stuL  
adjudication of bankruptcy 裁定破产；宣告破产 3H_mR j9th  
adjudication of insolvency 裁定无力偿还债务 uG|d7LS,%  
adjusted actual 经调整的实数；调整后的实数 W-QBC- 3  
adjusted current assets 经调整的流动资产；调整后的流动资产 %<g( EKl  
adjusted figure 经调整的数字；调整后的数额 )wmG&"qsP  
adjusted liabilities 经调整的负债；调整后的负债 QW5S=7  
adjusted loss 经调整的亏损；调整后的亏损 !s>AVV$;0  
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 aw0;  
adjusted profit 经调整的利润；调整后的利润 92@/8,
[  
adjusted surplus 经调整的盈余额；调整后的盈余额 V-y"@0%1  
adjusted value 经调整的价值；调整后的价值 " 5KJ /7q!  
adjustment 调整；修订；理算〔保险〕 X}Ey6*D:  
adjustment centre 调剂中心 GAZTCkB"  
adjustment lag 调整过程的时间差距；调整时差 l1_Tr2A}7/  
adjustment mechanism 调整机制 arCi$:-z@  
adjustment of loss 亏损调整 fQ\nK H~  
adjustment process 调整过程；调整程序 _^)Wrf+  
adjustment range 调整幅度 <K~> :4c  
administered exchange rate 受管制汇率 +0w~Skd,