[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: LyvR].p=5*  
yI|x 5f  
A share Ａ股；甲类股份 2>X yrG  
abatement of tax 减税；减扣免税额 c0e[vrP:  
ABN AMRO Bank N.V. 荷兰银行 ,OwTi:yDr  
above-the-line expenditure 线上项目支出；经常预算支出 cz/E  
above-the-line receipt 线上项目收入；经常预算收入 z0\ $#r^I  
ABSA Asia Limited 南非联合亚洲有限公司 2jhJXM=~  
absolute change 绝对数值变更 h`9 & :zr  
absolute expenditure 实际开支 e^@ZN9qQ  
absolute guideline figure 绝对准则数字 :Wx7a1.Jz  
absolute interest 绝对权益 {ly<%Q7j  
absolute order of discharge 绝对破产解除令 M __S)  
absolute profit margin 绝对利润幅度 xC9?rLUZ  
absolute value 实值；绝对值 ehB'@_y  
absolutely vested interest 绝对既得权益 1O0)+9T82  
absorbed cost 已吸收成本；已分摊成本 #E Bdg  
absorption 吸收；分摊；合并 PhuHfw4$y,  
absorption rate 吸收率；摊配率；分摊率 |
95K  
ACB Finance Limited 亚洲商业财务有限公司 p9G+la~;VM  
acceptable form of reciprocity 合理的互惠条件 2K/t[.8  
acceptable rate 适当利率；适当汇率 ,<P"\W  
acceptance agreement 承兑协议 ua=7YG  
acceptance for honour 参加承兑 ul_E{v  
acceptor 承兑人；接受人；受票人 z"|jCdZGM  
acceptor for honour 参加承兑人 'z}9BGR!  
accident insurance 意外保险 *wx%jbJo  
Accident Insurance Association of Hong Kong 香港意外保险公会 Kp7)my  
accident insurance scheme 意外保险计划 =pmG.>Si  
accident year basis 意外年度基准 !.#g  
accommodation 通融；贷款 JT<JS6vw#  
accommodation bill 通融票据；空头票据 T[e+iv<8j
 
accommodation party 汇票代发人 JP"#9f  
account balance 帐户余额；帐户结余 `x?_yogPM  
account book 帐簿 URj)]wp/  
account collected in advance 预收款项 rIB./,  
account current book 往来帐簿 @b 17jmq{  
account of after-acquired property 事后取得的财产报告 ]b;a~Y0  
account of defaulter 拖欠帐目 fO5L[U^`  
account payable 应付帐款 4 IOqSB|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zobFUFx  
account receivable 应收帐款 1+3-Z>^e  
account receivable report 应收帐款报表 =ePwGm1:c  
account statement 结单；帐单；会计财务报表 '6\w4J(  
account title 帐户名称；会计科目 njJTEUd">  
accountant's report 会计师报告 v0\M$@N[  
Accountant's Report Rules 会计师报告规则 b(U5n"cdA  
accounting and auditing procedure 会计与审计程序；会计与核数程序 XD6Kp[s  
Accounting Arrangements 《会计安排》 Z3wdk6%:}  
accounting basis 会计基础 !a V:T&6  
accounting by Official Receiver 破产管理署署长呈交的帐目 ZB$yEW]]~  
Accounting Circular 《会计通告》 v;z8g^L  
accounting class 会计类别 3zfpFgD!  
accounting date 记帐日期；会计结算日期 @JdeOL;  
accounting for money 款项核算 U74L:&yLI  
Accounting Officer 会计主任 9+ve0P7$  
accounting period 会计报告期；会计期 nzAySMD_  
accounting policy 会计政策；会计方针 6&~Z3|<e  
accounting practice 会计惯例 &a\w+  
accounting principle 会计准则 _(=g[=Mer  
accounting record 会计记录 +DefV,Ny  
accounting report 会计报告 G]xN#O;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sT iFh"8d>  
Accounting Society of China 中国会计学会 V1nqEdhk  
accounting statement 会计报表 {='wGx  
accounting system 会计制度；会计系统 D=D.s)ns*  
accounting transaction 会计事项；帐务交易 peS4<MqWu  
accounting treatment 会计处理 nip*Y@-F  
accounting year 会计年度 AYoTCi%7E  
accretion 增值；添加 K4|fmgcy.  
accrual 应计项目；应累算数目 t=:5?}J.Q$  
accrual basis 应计制；权责发生制 ia.+<, $`S  
accrual basis accounting 应计制会计；权责发生制会计  0RCp  
accrue 应累算；应计 GM^H )8U  
accrued benefit 应累算利益 {<Y!'WL{  
accrued charges 应计费用 WT,dTn;W  
accrued cumulative preference share dividend 应累算的累积优先股股息 71<4q{n  
accrued expenses 应累算费用 MfI+o<{r  
accrued interest payable 应付利息；应计未付利息 x>K,{{B)X  
accrued interest receivable 应收利息；应计未收利息 Om7 '_}  
accrued right 累算权益 bFA lC  
accruing profit 应累算的利润 p@DVy2,EY  
accumulated fiscal reserve 累积财政储备 !q/Q2N(  
accumulated profit 累积利润；滚存溢利 =(c.8d  
accumulated reserve 累积储备 g[ @Q iy  
accumulation of surplus income 累积收益盈余 8 f~M
6  
acquired assets 既得资产 ?u{Mz9:?HT  
acquisition 收购；购置；取得 &R<K>i  
acquisition cost 购置成本 r_rdd}=b'  
acquisition expenses 购置费用 Yu[MNX;G  
acquisition of 100% interest 收购全部股权 @YS,)U)4S  
acquisition of control 取得控制权 #{)mr [c|  
acquisition of fixed assets 购置固定资产 _-v$fDrz  
acquisition of shell “买壳” XTb.cqOC  
acquisition price 收购价 [ f<g?w  
act of God 天灾 B/~ubw  
acting partner 执事合伙人 #~|esr/wf  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \`/ P*  
active partner 积极参与的合伙人 BT -Y9j  
active trading 交投活跃 Hp(41Eb,  
actual circulation 实际流通 9CIQRc  
actual cost 实际成本 fo9V&NE  
actual expenditure 实际开支；实际支出 g+&wgyq5  
actual income 实际入息；实际收入；实际收益 5ry[Lgg  
actual market 现货市场 h^{aG])  
actual price 现货价；实际价格 us:v/WTQ  
actual profit 实际利润 4q@[k:'  
actual quotation 实盘；实际价位；实际报价 %N7G>_+  
actual year basis 按实际年度计算 6l"4F6  
actuals 实货 {@" F/G+  
actuarial investigation 精算调查 & )-fC  
actuarial principle 精算原则 ^@'zQa  
actuarial report 精算师报告 _|{pO7x]oG  
Actuarial Society of Hong Kong 香港精算学会 `Y '-2Fv  
actuarial valuation 精算师估值 .b2%n;_>.  
actuary 精算师 "zIQ(|TL?d  
ad referendum agreement 暂定协议；有待覆核的协定 4!M0)Nix  
ad valorem duty 从价税；按值征税 WUx2CK2N  
ad valorem duty system 从价税制 fB4z
qMSfE  
ad valorem fee 从价费 WL\*g] K4  
ad valorem tariff 从价关税 J
Q]MkP  
additional allowance 额外免税额 $z@nT.x5  
additional amount for unexpired risk 未过期风险的额外款额 3[kl` *`  
additional assessable profit 补加应评税利润 FT gt$I  
additional assessment 补加评税 7Z81+I|&8  
additional commitment 额外承担 q^[SN  
additional commitment vote 额外承担拨款 c- ?0~A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uy=<n5`oNG  
additional dependent parent allowance 供养父母额外免税额 kRiZ6mn   
additional provision 额外拨款 BJZGQrsz  
additional stamp duty 附加印花税 AX{yfL  
additional tax 补加税罚款；补加税款 K}LF ${bS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1eS@ihkP  
adjudged bankrupt 被裁定破产 U}-hV@y  
adjudicated bankrupt 裁定破产人 o107.s  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~~,#<g[  
adjudication of bankruptcy 裁定破产；宣告破产 iSMV
V<7  
adjudication of insolvency 裁定无力偿还债务 .m%ygoO  
adjusted actual 经调整的实数；调整后的实数 f(
-
3d*g  
adjusted current assets 经调整的流动资产；调整后的流动资产 3"6-X_  
adjusted figure 经调整的数字；调整后的数额 (rf8"T!"  
adjusted liabilities 经调整的负债；调整后的负债 t$uj(y>  
adjusted loss 经调整的亏损；调整后的亏损 z&|sks7   
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 <+`} : A  
adjusted profit 经调整的利润；调整后的利润 8U-<Q>  
adjusted surplus 经调整的盈余额；调整后的盈余额 C9`x"$  
adjusted value 经调整的价值；调整后的价值  !h*F58  
adjustment 调整；修订；理算〔保险〕 WTC/mcS  
adjustment centre 调剂中心 0t00X/  
adjustment lag 调整过程的时间差距；调整时差 wH qbTA  
adjustment mechanism 调整机制 d]l(B+\vf  
adjustment of loss 亏损调整 vqwSOh|P9  
adjustment process 调整过程；调整程序 P76QHBb l  
adjustment range 调整幅度 +]#pm9  
administered exchange rate 受管制汇率 l]P3oB}Yo