[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: 4w:_4qyb  
&LO<!WKQ  
A share Ａ股；甲类股份 99}n%(V  
abatement of tax 减税；减扣免税额 p-zWfXn!P  
ABN AMRO Bank N.V. 荷兰银行 :mU,g|~55  
above-the-line expenditure 线上项目支出；经常预算支出 ;Bo{.91
6  
above-the-line receipt 线上项目收入；经常预算收入 ~B%=g)
w  
ABSA Asia Limited 南非联合亚洲有限公司 P"%i 4-S  
absolute change 绝对数值变更 >`a)gky%~  
absolute expenditure 实际开支 y8Bi5Ae,+1  
absolute guideline figure 绝对准则数字 8]Xwj].^C  
absolute interest 绝对权益 O1Gd_wDC/i  
absolute order of discharge 绝对破产解除令 zF'{
{7o  
absolute profit margin 绝对利润幅度 dwKre#4F  
absolute value 实值；绝对值 qTnfiYG}  
absolutely vested interest 绝对既得权益 XX5 ):1  
absorbed cost 已吸收成本；已分摊成本 N?H;fK4v  
absorption 吸收；分摊；合并 1q*85[Y  
absorption rate 吸收率；摊配率；分摊率 Y%b 5{1  
ACB Finance Limited 亚洲商业财务有限公司 h1Ca9Z_  
acceptable form of reciprocity 合理的互惠条件  '._8  
acceptable rate 适当利率；适当汇率 cy)gN g  
acceptance agreement 承兑协议 )FM
/ ^  
acceptance for honour 参加承兑 x[3kCa|4A  
acceptor 承兑人；接受人；受票人 _^'fp  
acceptor for honour 参加承兑人 xQC.ap  
accident insurance 意外保险 g83!il\  
Accident Insurance Association of Hong Kong 香港意外保险公会 M=$y_9#  
accident insurance scheme 意外保险计划 nn"!x|c  
accident year basis 意外年度基准 ul+ +h4N  
accommodation 通融；贷款 Z'PE
^ ,  
accommodation bill 通融票据；空头票据 .}6 YKKqS  
accommodation party 汇票代发人 `!H GM>  
account balance 帐户余额；帐户结余 3_2(L"S2  
account book 帐簿 XB-pOt
Vm  
account collected in advance 预收款项 lcij}-z:%e  
account current book 往来帐簿 ^9o;=!D!9  
account of after-acquired property 事后取得的财产报告 \Nu(+G?e  
account of defaulter 拖欠帐目 pJx88LfR  
account payable 应付帐款 EVMhc"L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 TSmuNCR  
account receivable 应收帐款 uAR!JJ  
account receivable report 应收帐款报表 NjVuwIm+  
account statement 结单；帐单；会计财务报表  &(\z  
account title 帐户名称；会计科目 Z mF}pa,gd  
accountant's report 会计师报告 ;uNcrv0J  
Accountant's Report Rules 会计师报告规则 6pI=?g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )'xTDi  
Accounting Arrangements 《会计安排》 AZxx%6  
accounting basis 会计基础 59O;`y0  
accounting by Official Receiver 破产管理署署长呈交的帐目 GwV2`2  
Accounting Circular 《会计通告》 Deq
~"  
accounting class 会计类别 'i_od|19~h  
accounting date 记帐日期；会计结算日期 /] ce?PPC  
accounting for money 款项核算 V^=z\wBZ  
Accounting Officer 会计主任 3@?#4]D{'  
accounting period 会计报告期；会计期 l/`<iG%  
accounting policy 会计政策；会计方针 {%@zQ|OO0  
accounting practice 会计惯例 dC_L~ }=  
accounting principle 会计准则 ]v@#3,BV  
accounting record 会计记录 <wxI>T}b  
accounting report 会计报告 ' eO4h^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mQBq-;  
Accounting Society of China 中国会计学会 <O&L2E @~f  
accounting statement 会计报表 IP$^)t[  
accounting system 会计制度；会计系统 ~;,]/'O  
accounting transaction 会计事项；帐务交易 q"'^W<i
 
accounting treatment 会计处理 |&3m'"(  
accounting year 会计年度 \&]'GsfF  
accretion 增值；添加 &@c=$+#C  
accrual 应计项目；应累算数目 e//28=OH  
accrual basis 应计制；权责发生制  |X`xJL  
accrual basis accounting 应计制会计；权责发生制会计 vY<(3[pp  
accrue 应累算；应计 V{@<Z8sW#  
accrued benefit 应累算利益 -]R7[5C:  
accrued charges 应计费用 V#^~JJW^  
accrued cumulative preference share dividend 应累算的累积优先股股息 MZZ4  
accrued expenses 应累算费用 >IC.Zt@  
accrued interest payable 应付利息；应计未付利息 ||cG/I&,  
accrued interest receivable 应收利息；应计未收利息 :S0r)CNP  
accrued right 累算权益 b
S<lB!  
accruing profit 应累算的利润 [ECSJc&i  
accumulated fiscal reserve 累积财政储备 \CM(  
accumulated profit 累积利润；滚存溢利 K0yTHX?(.  
accumulated reserve 累积储备 "wmQ,=  
accumulation of surplus income 累积收益盈余 ej47'#EY  
acquired assets 既得资产 g4&zBn  
acquisition 收购；购置；取得 {7[^L1   
acquisition cost 购置成本 "2)<'4q5)  
acquisition expenses 购置费用 ,(}7 ST  
acquisition of 100% interest 收购全部股权 YQ g03i  
acquisition of control 取得控制权 CtV$lXxup  
acquisition of fixed assets 购置固定资产 mfQQ<Q@  
acquisition of shell “买壳” 5Jd&3pO  
acquisition price 收购价 R{\vOw:*  
act of God 天灾 dY68wW>d|  
acting partner 执事合伙人 ;FQAL@"Yj  
active market 买卖活跃的市场；交投畅旺的市场；旺市 bdk"7N  
active partner 积极参与的合伙人 ~4'e)g.hG  
active trading 交投活跃 IrjKI.PR  
actual circulation 实际流通 ?ah-x""Y  
actual cost 实际成本 ^E 8&!s  
actual expenditure 实际开支；实际支出 kB_GL>fc  
actual income 实际入息；实际收入；实际收益 ^IOf%  
actual market 现货市场 *L%HH@] %_  
actual price 现货价；实际价格 !>Db  
actual profit 实际利润 JGX E{FT  
actual quotation 实盘；实际价位；实际报价 2PE|4zG  
actual year basis 按实际年度计算 YwQxN"  
actuals 实货 *oL?R2#7  
actuarial investigation 精算调查 m,,-rC  
actuarial principle 精算原则 Zk"'x,]#  
actuarial report 精算师报告 ;RB]aw
E  
Actuarial Society of Hong Kong 香港精算学会 ZwB< {?  
actuarial valuation 精算师估值
,>V|%tD'  
actuary 精算师 kq8:h  
ad referendum agreement 暂定协议；有待覆核的协定 r@f8-!{s2h  
ad valorem duty 从价税；按值征税 &Vg+n0  
ad valorem duty system 从价税制 @X?DHLM  
ad valorem fee 从价费 IkFrzw p  
ad valorem tariff 从价关税 L&MR%5  
additional allowance 额外免税额 M9HM:  
additional amount for unexpired risk 未过期风险的额外款额 z4b2t}  
additional assessable profit 补加应评税利润 d+rrb>-OU  
additional assessment 补加评税 v{$X2z_$w  
additional commitment 额外承担 MzL^u8  
additional commitment vote 额外承担拨款 Ii%^z?'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T=(/n=  
additional dependent parent allowance 供养父母额外免税额 H)}>&Z4  
additional provision 额外拨款 7/a[;`i*!  
additional stamp duty 附加印花税 bdZ[`uMD  
additional tax 补加税罚款；补加税款 __teh>MC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 V$VqYy9 *  
adjudged bankrupt 被裁定破产 ynvU$}w ~'  
adjudicated bankrupt 裁定破产人 !qS~Y
A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c [sydl  
adjudication of bankruptcy 裁定破产；宣告破产 B\r2M`N5  
adjudication of insolvency 裁定无力偿还债务 f5"1WtB  
adjusted actual 经调整的实数；调整后的实数 Zy|B~.@<j  
adjusted current assets 经调整的流动资产；调整后的流动资产 9+nB;vA  
adjusted figure 经调整的数字；调整后的数额 ^[,Q2MHCT(  
adjusted liabilities 经调整的负债；调整后的负债 %i{Z@  
adjusted loss 经调整的亏损；调整后的亏损 H<#M)8  
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 JGOry \  
adjusted profit 经调整的利润；调整后的利润 R8I%Cyc  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]W~\%`#8?  
adjusted value 经调整的价值；调整后的价值 m_zl*s*6  
adjustment 调整；修订；理算〔保险〕 B>rz<bPT  
adjustment centre 调剂中心 f6vhW66:?x  
adjustment lag 调整过程的时间差距；调整时差 'i;
1n  
adjustment mechanism 调整机制 1"YN{Ut;G  
adjustment of loss 亏损调整 Xyy;B O:  
adjustment process 调整过程；调整程序 HC(Vu  
adjustment range 调整幅度 Q@?8-  
administered exchange rate 受管制汇率 jj_z#6{