[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: j8?$Hk  
|o~FKy1'z\  
A share Ａ股；甲类股份 [4 g5{eX  
abatement of tax 减税；减扣免税额 Il2DZ5- )  
ABN AMRO Bank N.V. 荷兰银行 fbB(WE+  
above-the-line expenditure 线上项目支出；经常预算支出 *u>2"!+Ob  
above-the-line receipt 线上项目收入；经常预算收入 $8_t.~q  
ABSA Asia Limited 南非联合亚洲有限公司 K Z ?<&x  
absolute change 绝对数值变更 kOVx]
=  
absolute expenditure 实际开支 d`StBXG!  
absolute guideline figure 绝对准则数字  ^wb -s  
absolute interest 绝对权益 [4kx59J3b  
absolute order of discharge 绝对破产解除令 $Pzvv`f*  
absolute profit margin 绝对利润幅度 4I"QT(;  
absolute value 实值；绝对值 cy)L%`(7  
absolutely vested interest 绝对既得权益 & ?/h5<  
absorbed cost 已吸收成本；已分摊成本 gwThhwR  
absorption 吸收；分摊；合并 }tft@,dIC  
absorption rate 吸收率；摊配率；分摊率 2-o,4EfHVO  
ACB Finance Limited 亚洲商业财务有限公司 P{(m:`N  
acceptable form of reciprocity 合理的互惠条件 vH# US  
acceptable rate 适当利率；适当汇率 aP8Im1<A  
acceptance agreement 承兑协议 -ud~'<k  
acceptance for honour 参加承兑 :eQ@I+  
acceptor 承兑人；接受人；受票人 mb0${n~fz  
acceptor for honour 参加承兑人 \VHi   
accident insurance 意外保险 LN?T$H  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;ZjQy,H%  
accident insurance scheme 意外保险计划 2s-f?WetbP  
accident year basis 意外年度基准 R{!s%K&  
accommodation 通融；贷款 >m}.}g8  
accommodation bill 通融票据；空头票据 8
f,jC+(  
accommodation party 汇票代发人 >+u5%5 -wr  
account balance 帐户余额；帐户结余 Bf1GHnXv  
account book 帐簿 v6s8 p  
account collected in advance 预收款项 ?j8CkqX!  
account current book 往来帐簿 }-zx4<4BH  
account of after-acquired property 事后取得的财产报告 |t]-a%A=w  
account of defaulter 拖欠帐目 &_" 3~:N8k  
account payable 应付帐款 l#:=zu  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 X%`8h_  
account receivable 应收帐款 WRVKh  
account receivable report 应收帐款报表 :U?P~HI  
account statement 结单；帐单；会计财务报表 jt3s;U*  
account title 帐户名称；会计科目 ^%go\ C ;  
accountant's report 会计师报告 p*Q"<@n  
Accountant's Report Rules 会计师报告规则 k]R O=/ ?M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4$IPz7  
Accounting Arrangements 《会计安排》 +R2
 
accounting basis 会计基础 RF6(n8["MW  
accounting by Official Receiver 破产管理署署长呈交的帐目 vm8QKPy  
Accounting Circular 《会计通告》 Esw&ScBOP  
accounting class 会计类别 D-ug$ZRg  
accounting date 记帐日期；会计结算日期
r+m8#uR  
accounting for money 款项核算 K/MIDH  
Accounting Officer 会计主任 @sfV hWG  
accounting period 会计报告期；会计期 ;-*4 (3lu  
accounting policy 会计政策；会计方针 Q=e?G300#L  
accounting practice 会计惯例 \hi{r@
k>}  
accounting principle 会计准则 T]CvfvO
5  
accounting record 会计记录 y9W*/H{[`  
accounting report 会计报告 IFG`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 aEZl ICpU7  
Accounting Society of China 中国会计学会 R0. `2=  
accounting statement 会计报表 kdxs{b"t  
accounting system 会计制度；会计系统 .WyI.Y1  
accounting transaction 会计事项；帐务交易 c?q#?K aF  
accounting treatment 会计处理 Z]9 )1&  
accounting year 会计年度 !m_'<=)B4~  
accretion 增值；添加 3D<P [.bS  
accrual 应计项目；应累算数目 YnJ=&21  
accrual basis 应计制；权责发生制 !vImmhI!I  
accrual basis accounting 应计制会计；权责发生制会计 "Jv&=zJ  
accrue 应累算；应计 [c>X Q  
accrued benefit 应累算利益 w?Q@"^IL  
accrued charges 应计费用 QZh8l-!#5  
accrued cumulative preference share dividend 应累算的累积优先股股息 F!fxA#  
accrued expenses 应累算费用 oWXvkDN   
accrued interest payable 应付利息；应计未付利息 L0+@{GP?  
accrued interest receivable 应收利息；应计未收利息 {_k 6t  
accrued right 累算权益 ge[ \%  
accruing profit 应累算的利润 kx'6FkZPIr  
accumulated fiscal reserve 累积财政储备 &p= ~=&g=  
accumulated profit 累积利润；滚存溢利 <#`<Ys3b*!  
accumulated reserve 累积储备 E (u [?  
accumulation of surplus income 累积收益盈余 nH[@ EL  
acquired assets 既得资产 "B+M5B0Z  
acquisition 收购；购置；取得 yGS ._;#R  
acquisition cost 购置成本 ty-4yK#  
acquisition expenses 购置费用 Q|pz].0  
acquisition of 100% interest 收购全部股权 <Xl G:nmY  
acquisition of control 取得控制权 D .?KgOZ  
acquisition of fixed assets 购置固定资产 60`y=!?f  
acquisition of shell “买壳” iT.hXzPzr*  
acquisition price 收购价 ENqJ9%sk7  
act of God 天灾 1%1-j  
acting partner 执事合伙人 &3u* zV$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 jriliEz;f  
active partner 积极参与的合伙人 #}k^g:l1  
active trading 交投活跃 ;| \Ojuf  
actual circulation 实际流通 } ]g>PY  
actual cost 实际成本 }r,k*I'K  
actual expenditure 实际开支；实际支出 {BKI8vy  
actual income 实际入息；实际收入；实际收益 %kVpW& ~  
actual market 现货市场 g00XZ0@  
actual price 现货价；实际价格 V2.MZ9  
actual profit 实际利润 t3bN PK^  
actual quotation 实盘；实际价位；实际报价  Y9PG  
actual year basis 按实际年度计算 W}T+8+RU  
actuals 实货 vLkZC  
actuarial investigation 精算调查 T_\GvSOI  
actuarial principle 精算原则 Gc SX5c  
actuarial report 精算师报告 rJ<v1Yb  
Actuarial Society of Hong Kong 香港精算学会 L#NPt4Sz+  
actuarial valuation 精算师估值 uV%7|/fD  
actuary 精算师 $e<3z6  
ad referendum agreement 暂定协议；有待覆核的协定 I^lb;3uR  
ad valorem duty 从价税；按值征税 @$~%C) %u  
ad valorem duty system 从价税制 d]a*)m&  
ad valorem fee 从价费 ?[VS0IBS  
ad valorem tariff 从价关税 }|A%2!Q}  
additional allowance 额外免税额 8G{} r  
additional amount for unexpired risk 未过期风险的额外款额 eb+[=nmP  
additional assessable profit 补加应评税利润 L{\B9b2  
additional assessment 补加评税 O<o_MZN  
additional commitment 额外承担 e#16,a-}o  
additional commitment vote 额外承担拨款 z?E:s.4F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *K0CUir|  
additional dependent parent allowance 供养父母额外免税额 WH'[~O  
additional provision 额外拨款 fv`%w  
additional stamp duty 附加印花税 ^iTjr$hQ;  
additional tax 补加税罚款；补加税款 e'7!aysj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0!!pNK%(  
adjudged bankrupt 被裁定破产 iyj&O"  
adjudicated bankrupt 裁定破产人 PW.W.<CL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Zx`h
utCv  
adjudication of bankruptcy 裁定破产；宣告破产 BBy/bc!  
adjudication of insolvency 裁定无力偿还债务 r$.ek\D5  
adjusted actual 经调整的实数；调整后的实数 oOJN?97!k  
adjusted current assets 经调整的流动资产；调整后的流动资产 _=,[5"  
adjusted figure 经调整的数字；调整后的数额 !@bN  
adjusted liabilities 经调整的负债；调整后的负债 ^WM)UZEBC  
adjusted loss 经调整的亏损；调整后的亏损 L! Q&?xP  
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 BIX%Bu0'f  
adjusted profit 经调整的利润；调整后的利润 /<y-pFTg  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZEHz/Y%  
adjusted value 经调整的价值；调整后的价值  H\)on"  
adjustment 调整；修订；理算〔保险〕 X"'}1o  
adjustment centre 调剂中心 {)jQbAr(G  
adjustment lag 调整过程的时间差距；调整时差 &a-:ZA@  
adjustment mechanism 调整机制 Y_f6y9?ZE  
adjustment of loss 亏损调整 g!aM-B
^C  
adjustment process 调整过程；调整程序 ##yi^;3Y  
adjustment range 调整幅度 Ku&0bXP  
administered exchange rate 受管制汇率 AA yzT*^