[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: R(Vd[EGY  
yq3"VFh3d  
A share Ａ股；甲类股份 A f?&VD4K  
abatement of tax 减税；减扣免税额 N
cHCcc  
ABN AMRO Bank N.V. 荷兰银行 #O^zA`D   
above-the-line expenditure 线上项目支出；经常预算支出 j,,#B4b  
above-the-line receipt 线上项目收入；经常预算收入 FIn)O-<  
ABSA Asia Limited 南非联合亚洲有限公司 w;
VUP@Wm  
absolute change 绝对数值变更 f].z.  
absolute expenditure 实际开支 dd=5`Bo9Yh  
absolute guideline figure 绝对准则数字 O'SxTwO  
absolute interest 绝对权益 Ahd{f!  
absolute order of discharge 绝对破产解除令 8Pom^QopK  
absolute profit margin 绝对利润幅度 J mF` 5  
absolute value 实值；绝对值 9LQy0Gx  
absolutely vested interest 绝对既得权益 6w<p1qhW  
absorbed cost 已吸收成本；已分摊成本 2b {Y1*  
absorption 吸收；分摊；合并 ^(xVjsHp#  
absorption rate 吸收率；摊配率；分摊率 XSZjuQ<[3  
ACB Finance Limited 亚洲商业财务有限公司 7;}TNK\+v  
acceptable form of reciprocity 合理的互惠条件 YVY(

uq)d  
acceptable rate 适当利率；适当汇率 u@wQ )^  
acceptance agreement 承兑协议 GmGq69]J*  
acceptance for honour 参加承兑 /9y'UKl7[  
acceptor 承兑人；接受人；受票人 g2 V $  
acceptor for honour 参加承兑人 iEFS>kL8e  
accident insurance 意外保险 8HO)",+I  
Accident Insurance Association of Hong Kong 香港意外保险公会 9DX u*}  
accident insurance scheme 意外保险计划 '.&,.E&{$  
accident year basis 意外年度基准 {iq{<;)U?U  
accommodation 通融；贷款 @7PE&3  
accommodation bill 通融票据；空头票据 qfY=!|O  
accommodation party 汇票代发人 =7P; /EV  
account balance 帐户余额；帐户结余 Qzk/oHs  
account book 帐簿 of<>M4/g4y  
account collected in advance 预收款项 nfvs"B;  
account current book 往来帐簿 ,KibP_<%&P  
account of after-acquired property 事后取得的财产报告 ,TO&KO1;&  
account of defaulter 拖欠帐目 \t&6$"n(B6  
account payable 应付帐款 "ZVBn!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ldoN!J  
account receivable 应收帐款 ;Wr,VU]  
account receivable report 应收帐款报表 Z42v@?R.!W  
account statement 结单；帐单；会计财务报表 [laX~(ND{  
account title 帐户名称；会计科目 B<'V7#L_  
accountant's report 会计师报告 {&(bKQ  
Accountant's Report Rules 会计师报告规则 NU/~E"^I.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &9] [~$  
Accounting Arrangements 《会计安排》 +FVcrL@  
accounting basis 会计基础 ~h[lu^ZSi  
accounting by Official Receiver 破产管理署署长呈交的帐目 ELNA-ZKp  
Accounting Circular 《会计通告》 f{Y|FjPp=E  
accounting class 会计类别 U7fE6&g  
accounting date 记帐日期；会计结算日期 1J*wW# e  
accounting for money 款项核算 0\}j[-`pF  
Accounting Officer 会计主任 7!N5uR  
accounting period 会计报告期；会计期 j'0*|f^z  
accounting policy 会计政策；会计方针 1y8:tri>N  
accounting practice 会计惯例 IO_H%/v"jC  
accounting principle 会计准则 ow`c B  
accounting record 会计记录 GrQAho  
accounting report 会计报告 f&cG;Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LveqG  
Accounting Society of China 中国会计学会 nt[0krG  
accounting statement 会计报表 U ._1'pW  
accounting system 会计制度；会计系统 s*#|EdD6@  
accounting transaction 会计事项；帐务交易 a m 
zw  
accounting treatment 会计处理 $kz5)vj "  
accounting year 会计年度 s3kEux^  
accretion 增值；添加 u]MF r2  
accrual 应计项目；应累算数目 }w]xC  
accrual basis 应计制；权责发生制 ;<X3AhF  
accrual basis accounting 应计制会计；权责发生制会计 fR[!=-6^f  
accrue 应累算；应计 >a-+7{};  
accrued benefit 应累算利益 YL=k&QG  
accrued charges 应计费用 tw3d>H`  
accrued cumulative preference share dividend 应累算的累积优先股股息 ti#sh{t  
accrued expenses 应累算费用 FW.dHvNX  
accrued interest payable 应付利息；应计未付利息 `Zi#rr|)L  
accrued interest receivable 应收利息；应计未收利息 Y@\5gZ&T  
accrued right 累算权益 Tk2kis(n  
accruing profit 应累算的利润 xNqQbkF  
accumulated fiscal reserve 累积财政储备 nG*6ic  
accumulated profit 累积利润；滚存溢利 A0X0t  
accumulated reserve 累积储备 &lS0"`J=  
accumulation of surplus income 累积收益盈余 9FLn7Y  
acquired assets 既得资产 =K>Z{%i  
acquisition 收购；购置；取得 ^{K8uN7  
acquisition cost 购置成本 kL|Y-(FPo%  
acquisition expenses 购置费用 4K;j:ZJ"x  
acquisition of 100% interest 收购全部股权 /#se>4]  
acquisition of control 取得控制权 lM 1!2d'P  
acquisition of fixed assets 购置固定资产 jb![
Lp  
acquisition of shell “买壳” KE&}*Nf[  
acquisition price 收购价 G-^ccdT  
act of God 天灾 1=a}{)0h  
acting partner 执事合伙人 *f#4S_ws`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _~(Xd@c(  
active partner 积极参与的合伙人 Q%xY/xH]  
active trading 交投活跃 CzEn_ZMb  
actual circulation 实际流通 U?lu@5 ^Z  
actual cost 实际成本 jgo@~,5R  
actual expenditure 实际开支；实际支出 PC_4#6^5  
actual income 实际入息；实际收入；实际收益
"qm>z@K  
actual market 现货市场 Xbtv}g<0c  
actual price 现货价；实际价格 *pD;AU  
actual profit 实际利润 r=Q5=(hn   
actual quotation 实盘；实际价位；实际报价 )IhY&?jk?  
actual year basis 按实际年度计算 _dBU6U:V  
actuals 实货 bX(*f>G'  
actuarial investigation 精算调查 a*[\edcHU  
actuarial principle 精算原则 Lb{D5k*XU  
actuarial report 精算师报告 e,*[5xQ  
Actuarial Society of Hong Kong 香港精算学会 YcV~S#b  
actuarial valuation 精算师估值 [;f"',)y,  
actuary 精算师 w;$+7  
ad referendum agreement 暂定协议；有待覆核的协定 ~=mM/@ HD  
ad valorem duty 从价税；按值征税 Wu&Di8GhP  
ad valorem duty system 从价税制 /nP=E  
ad valorem fee 从价费 g\)z!DQ]  
ad valorem tariff 从价关税 a!K;8#xc  
additional allowance 额外免税额 tp^'W7E  
additional amount for unexpired risk 未过期风险的额外款额 !~l%6Z5  
additional assessable profit 补加应评税利润 R*0F)M  
additional assessment 补加评税 8vw]u_e  
additional commitment 额外承担 9.=#4OH/  
additional commitment vote 额外承担拨款 G]1pGA;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 yMkd|1  
additional dependent parent allowance 供养父母额外免税额 $ bosGG  
additional provision 额外拨款 sEN@q  
additional stamp duty 附加印花税  s D3|Qj;  
additional tax 补加税罚款；补加税款 %4Zy1{yKs_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 OJ 5 !+#>  
adjudged bankrupt 被裁定破产 B^?XE(.  
adjudicated bankrupt 裁定破产人 Sh6Cw4 R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 EvmmQ  
adjudication of bankruptcy 裁定破产；宣告破产 z0[ZO1Fo(  
adjudication of insolvency 裁定无力偿还债务 |]cDz  
adjusted actual 经调整的实数；调整后的实数 OP}p;(  
adjusted current assets 经调整的流动资产；调整后的流动资产 :a@z53X@M  
adjusted figure 经调整的数字；调整后的数额 2oG|l!C  
adjusted liabilities 经调整的负债；调整后的负债 .A/H+.H;  
adjusted loss 经调整的亏损；调整后的亏损 *^Y0}?]qT  
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 p ri{vveN@  
adjusted profit 经调整的利润；调整后的利润 [9_ (+E[}  
adjusted surplus 经调整的盈余额；调整后的盈余额 [1^wy#  
adjusted value 经调整的价值；调整后的价值 "J{zfWr  
adjustment 调整；修订；理算〔保险〕 & }}WP:U  
adjustment centre 调剂中心 m5aaY  
adjustment lag 调整过程的时间差距；调整时差 "'B%.a#k  
adjustment mechanism 调整机制 u(Sz$eV  
adjustment of loss 亏损调整 x 4</\o  
adjustment process 调整过程；调整程序 vqi$}=%n?W  
adjustment range 调整幅度 mm-UQ\h  
administered exchange rate 受管制汇率 %:?QE ;