[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: /3A^I{e74  
UQ'\7OS  
A share Ａ股；甲类股份 $P>`m$(8  
abatement of tax 减税；减扣免税额 zV:pQRbt.  
ABN AMRO Bank N.V. 荷兰银行 EPS={w$'s  
above-the-line expenditure 线上项目支出；经常预算支出 *4_jA](  
above-the-line receipt 线上项目收入；经常预算收入 i%ZW3MrY~  
ABSA Asia Limited 南非联合亚洲有限公司 }-ftyl7  
absolute change 绝对数值变更 T;@;R%  
absolute expenditure 实际开支 K/A*<<r ~  
absolute guideline figure 绝对准则数字 =g/{%;  
absolute interest 绝对权益 /E Bo3 `  
absolute order of discharge 绝对破产解除令 +u!0rLb  
absolute profit margin 绝对利润幅度 ^
[]}R:  
absolute value 实值；绝对值 [PQ?#:r  
absolutely vested interest 绝对既得权益 v[#9+6P=  
absorbed cost 已吸收成本；已分摊成本 , FhekaA  
absorption 吸收；分摊；合并 g) p,5BADm  
absorption rate 吸收率；摊配率；分摊率 (:._"jp]  
ACB Finance Limited 亚洲商业财务有限公司 io,M{Ib  
acceptable form of reciprocity 合理的互惠条件 .%.9n\b  
acceptable rate 适当利率；适当汇率 /TZOJE(2j  
acceptance agreement 承兑协议 NLS
%Sq  
acceptance for honour 参加承兑 B+[A]dgS  
acceptor 承兑人；接受人；受票人 #k_HN}B  
acceptor for honour 参加承兑人 !6s"]WvF  
accident insurance 意外保险 T?:glp[4I  
Accident Insurance Association of Hong Kong 香港意外保险公会  -QOw8vm  
accident insurance scheme 意外保险计划 HFwN  
accident year basis 意外年度基准 XEn*?.e  
accommodation 通融；贷款 M7+nW ; e%  
accommodation bill 通融票据；空头票据 `VKf3&|<A  
accommodation party 汇票代发人 AFc$
%\s4  
account balance 帐户余额；帐户结余 qtiz a~u  
account book 帐簿 (WK
&^,zQn  
account collected in advance 预收款项 A$#p%yb  
account current book 往来帐簿 %6L^ 2 X  
account of after-acquired property 事后取得的财产报告 v3}L`dyh3  
account of defaulter 拖欠帐目 NG  
account payable 应付帐款 ?CC"Yij  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 66.5QD0  
account receivable 应收帐款 eFpTW&9n  
account receivable report 应收帐款报表 )K,F]fc+O  
account statement 结单；帐单；会计财务报表 w=^`w:5X  
account title 帐户名称；会计科目 3dht!7/  
accountant's report 会计师报告 %=?cZfFqO  
Accountant's Report Rules 会计师报告规则 9:`(Q3Ei  
accounting and auditing procedure 会计与审计程序；会计与核数程序 d+X}cq=  
Accounting Arrangements 《会计安排》 UilMv~0  
accounting basis 会计基础 TJ:]SB  
accounting by Official Receiver 破产管理署署长呈交的帐目
fO0(Z  
Accounting Circular 《会计通告》 ]wKzE4Z/  
accounting class 会计类别 Ps%qfL\  
accounting date 记帐日期；会计结算日期 EI
_  
accounting for money 款项核算 ?;vgUO  
Accounting Officer 会计主任 @J5Jpt*IE  
accounting period 会计报告期；会计期 zX0mdx<|<  
accounting policy 会计政策；会计方针 ^ <Pq,u%k  
accounting practice 会计惯例 ,0 E{h}(  
accounting principle 会计准则 'XzXZJ[ uq  
accounting record 会计记录 s<9RKfm  
accounting report 会计报告 GN!qyT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (9<guv  
Accounting Society of China 中国会计学会 K_2|_MLlZ  
accounting statement 会计报表 oP!;\a( SL  
accounting system 会计制度；会计系统 2RN)<\P  
accounting transaction 会计事项；帐务交易 PH> b-n  
accounting treatment 会计处理 '@jXbN  
accounting year 会计年度 \MjJ9u `8  
accretion 增值；添加
Eh =~T9  
accrual 应计项目；应累算数目 <{2e#
Y  
accrual basis 应计制；权责发生制 qTAc[Ko  
accrual basis accounting 应计制会计；权责发生制会计 FBpH21|/y  
accrue 应累算；应计 Ma8_:7`>O  
accrued benefit 应累算利益 C4
hx@abA  
accrued charges 应计费用 zN{K5<7o  
accrued cumulative preference share dividend 应累算的累积优先股股息 F B?UZ  
accrued expenses 应累算费用 %H]lGN)  
accrued interest payable 应付利息；应计未付利息 Q%wY  
accrued interest receivable 应收利息；应计未收利息 7zH
h@ B:]  
accrued right 累算权益 wMdal:n^  
accruing profit 应累算的利润 Wm);C~Le  
accumulated fiscal reserve 累积财政储备 `.T}=j |  
accumulated profit 累积利润；滚存溢利 Nnk@h  
accumulated reserve 累积储备 KN?6;G{  
accumulation of surplus income 累积收益盈余 txcf=)@>V  
acquired assets 既得资产 ` ORECg)  
acquisition 收购；购置；取得 `2`\]X_A{  
acquisition cost 购置成本 [74F6Qp  
acquisition expenses 购置费用 &Ch#-CUE/  
acquisition of 100% interest 收购全部股权 NvHJ3>"%  
acquisition of control 取得控制权 zoDH` h_  
acquisition of fixed assets 购置固定资产 F29va  
acquisition of shell “买壳” 'yV?*a  
acquisition price 收购价 Q}!mx7b0]  
act of God 天灾 rp6q?3=g  
acting partner 执事合伙人 XuD=E  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N.
4q.  
active partner 积极参与的合伙人 Zum0J{l h  
active trading 交投活跃 cuK ,X!O  
actual circulation 实际流通 Ndo a4L)$  
actual cost 实际成本 ZxlAk+<]  
actual expenditure 实际开支；实际支出 k6Uc3O  
actual income 实际入息；实际收入；实际收益 Vpr/  
actual market 现货市场 cZ(elZ0~  
actual price 现货价；实际价格 <`jLY)sw  
actual profit 实际利润 A8q; q2  
actual quotation 实盘；实际价位；实际报价 m85WA # `  
actual year basis 按实际年度计算 B%KG3]  
actuals 实货 @^;j)%F}  
actuarial investigation 精算调查
LY[~Os W  
actuarial principle 精算原则 u5~Ns&o&
N  
actuarial report 精算师报告 M@3"<[g  
Actuarial Society of Hong Kong 香港精算学会 kKPi:G52F  
actuarial valuation 精算师估值 hzI|A~MFB  
actuary 精算师 @q"m5  
ad referendum agreement 暂定协议；有待覆核的协定 0<8XI>.3D  
ad valorem duty 从价税；按值征税 I+!:K|^
  
ad valorem duty system 从价税制 n.sbr
 
ad valorem fee 从价费 ,^gyH \  
ad valorem tariff 从价关税 [kqYfY?K  
additional allowance 额外免税额 `'\t$nU  
additional amount for unexpired risk 未过期风险的额外款额 4;HJ;0-ps  
additional assessable profit 补加应评税利润 (
ewe"N+  
additional assessment 补加评税 avy"r$v_&  
additional commitment 额外承担 Y3h/~bM%
 
additional commitment vote 额外承担拨款 BW"&6t#kA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =l.+,|ZH!  
additional dependent parent allowance 供养父母额外免税额 u7xDau(c  
additional provision 额外拨款 !r`,=
jK"  
additional stamp duty 附加印花税 8)kLV_+%  
additional tax 补加税罚款；补加税款 sP-^~ pp  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `\X+ Ud|  
adjudged bankrupt 被裁定破产 +4\U)Z/\  
adjudicated bankrupt 裁定破产人 S}f?.7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 pGSai&  
adjudication of bankruptcy 裁定破产；宣告破产 CiR%Ujf  
adjudication of insolvency 裁定无力偿还债务 <$N"q  
adjusted actual 经调整的实数；调整后的实数 GZ{]0$9I'  
adjusted current assets 经调整的流动资产；调整后的流动资产 oQv3GpO  
adjusted figure 经调整的数字；调整后的数额 H"Klj_<dH0  
adjusted liabilities 经调整的负债；调整后的负债 %L [&,a  
adjusted loss 经调整的亏损；调整后的亏损 &QG6!`fK}3  
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 i5 >+}$1  
adjusted profit 经调整的利润；调整后的利润 @:tj<\G]  
adjusted surplus 经调整的盈余额；调整后的盈余额 ork=`};  
adjusted value 经调整的价值；调整后的价值 /m( =`aRt  
adjustment 调整；修订；理算〔保险〕 %+ FG,d  
adjustment centre 调剂中心 8vuCc=  
adjustment lag 调整过程的时间差距；调整时差 /)xlJUq  
adjustment mechanism 调整机制 MG /,==  
adjustment of loss 亏损调整 1xU3#b&2tC  
adjustment process 调整过程；调整程序 +n
})Y  
adjustment range 调整幅度 PyA&ZkX>  
administered exchange rate 受管制汇率 EZ.!rh~+