[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: }\:3}'S.$  
4!i`9w$$"  
A share Ａ股；甲类股份 6B)(kPW  
abatement of tax 减税；减扣免税额 w0)V3  
ABN AMRO Bank N.V. 荷兰银行 #M$[C d I$  
above-the-line expenditure 线上项目支出；经常预算支出 bvuoGG*  
above-the-line receipt 线上项目收入；经常预算收入
@H= d8$  
ABSA Asia Limited 南非联合亚洲有限公司 L)a8W   
absolute change 绝对数值变更 &W-L`aFd0  
absolute expenditure 实际开支 WM .JoQ  
absolute guideline figure 绝对准则数字 8B JxD<  
absolute interest 绝对权益 hF s:9  
absolute order of discharge 绝对破产解除令 S(
.AE@U  
absolute profit margin 绝对利润幅度 :.'<ndM  
absolute value 实值；绝对值 ah1d0eP  
absolutely vested interest 绝对既得权益 mvO!Y
 
absorbed cost 已吸收成本；已分摊成本 rIH/<@+  
absorption 吸收；分摊；合并 upg ?  
absorption rate 吸收率；摊配率；分摊率 klxVsx%I{G  
ACB Finance Limited 亚洲商业财务有限公司 mTz %;+|L  
acceptable form of reciprocity 合理的互惠条件
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acceptable rate 适当利率；适当汇率 "^F#oo%L  
acceptance agreement 承兑协议 SUINV_>7  
acceptance for honour 参加承兑 R 5-q{  
acceptor 承兑人；接受人；受票人 Yz=(zj  
acceptor for honour 参加承兑人 .+MJ' bW  
accident insurance 意外保险 Bw;sg;  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?:vp3f#  
accident insurance scheme 意外保险计划 K#rfQ0QK/!  
accident year basis 意外年度基准 hEi]-N\X  
accommodation 通融；贷款 4sasf94  
accommodation bill 通融票据；空头票据 &)JQ6J_|\  
accommodation party 汇票代发人 I|9(*tq)  
account balance 帐户余额；帐户结余 ye:pGa w  
account book 帐簿 +~?ze,Di  
account collected in advance 预收款项 91qk0z`N  
account current book 往来帐簿
C93BK)$}  
account of after-acquired property 事后取得的财产报告 k!3X4;F!_  
account of defaulter 拖欠帐目 :K>v F`SM  
account payable 应付帐款 _BO:~x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,(dg]7  
account receivable 应收帐款 C,~wmS )@  
account receivable report 应收帐款报表 R''nZ/R  
account statement 结单；帐单；会计财务报表 Zt4g G KG  
account title 帐户名称；会计科目 &E0L7?l  
accountant's report 会计师报告 R*a5bKr  
Accountant's Report Rules 会计师报告规则 gF-<%<RV  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~qt)r_jW  
Accounting Arrangements 《会计安排》 5LdVcXf
  
accounting basis 会计基础 (|)`~z  
accounting by Official Receiver 破产管理署署长呈交的帐目 x|U~?  
Accounting Circular 《会计通告》 74Xk^8  
accounting class 会计类别 mbB,j~;^6H  
accounting date 记帐日期；会计结算日期 x;)bp7
 
accounting for money 款项核算 ma9q?H#X  
Accounting Officer 会计主任 QEKSbxL\W  
accounting period 会计报告期；会计期 d0Xb?- }3M  
accounting policy 会计政策；会计方针 =F'p#N0_2  
accounting practice 会计惯例 PLU8:H@X  
accounting principle 会计准则 TPo%zZo  
accounting record 会计记录 3[I; 3=O  
accounting report 会计报告 JTK>[|c9oE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qzS 9ls>>  
Accounting Society of China 中国会计学会 R,R[.2Vi  
accounting statement 会计报表 LOQoi8j  
accounting system 会计制度；会计系统 ]x1MB|a6  
accounting transaction 会计事项；帐务交易 `Fa49B|`D  
accounting treatment 会计处理 _Z?{ &k  
accounting year 会计年度 o|Cq#JFG  
accretion 增值；添加 cpv
N }G  
accrual 应计项目；应累算数目 !+T\}1f7d  
accrual basis 应计制；权责发生制 R)i  
accrual basis accounting 应计制会计；权责发生制会计 i)9}+M5  
accrue 应累算；应计 o#3?")>|  
accrued benefit 应累算利益 (uW/t1  
accrued charges 应计费用 WeDeD\zy  
accrued cumulative preference share dividend 应累算的累积优先股股息 !`=ms1%U  
accrued expenses 应累算费用 kms&o=^  
accrued interest payable 应付利息；应计未付利息 MJNY#v3  
accrued interest receivable 应收利息；应计未收利息 \Zc$X^}vN  
accrued right 累算权益 D`p&`]k3v  
accruing profit 应累算的利润 ^?PU:
eS  
accumulated fiscal reserve 累积财政储备 zvjVM"=G  
accumulated profit 累积利润；滚存溢利 %x@ D i`
;  
accumulated reserve 累积储备  }/~%Ysl  
accumulation of surplus income 累积收益盈余 7pMl:\  
acquired assets 既得资产 r@N 0 %JZZ  
acquisition 收购；购置；取得 Dy6uWv,P  
acquisition cost 购置成本 3ThBy'
 
acquisition expenses 购置费用 ?_mcg8A@@*  
acquisition of 100% interest 收购全部股权 Y<|!)JLB2  
acquisition of control 取得控制权 =B4,H=7Spf  
acquisition of fixed assets 购置固定资产 :#D?b.=  
acquisition of shell “买壳” pRI<L'  
acquisition price 收购价 mr:;Wwd  
act of God 天灾 r=GF*i[3  
acting partner 执事合伙人 r/v'h@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0#(K}9T)  
active partner 积极参与的合伙人 L9tjHC]
 
active trading 交投活跃 &y` MDyXz  
actual circulation 实际流通 A4LGF  
actual cost 实际成本 dFY]~_P472  
actual expenditure 实际开支；实际支出 K&FGTS,  
actual income 实际入息；实际收入；实际收益 GMmz`O XN  
actual market 现货市场 9~+A<X]Hd  
actual price 现货价；实际价格 w-2&6o<n-  
actual profit 实际利润 LhM{LUi  
actual quotation 实盘；实际价位；实际报价 RmS|X"zc  
actual year basis 按实际年度计算 5G.Fi21 b  
actuals 实货  2|'v[  
actuarial investigation 精算调查 C${{&$&  
actuarial principle 精算原则 (<sZ8n=AD  
actuarial report 精算师报告 A ?"(5da.  
Actuarial Society of Hong Kong 香港精算学会 ]zp5 6U|xa  
actuarial valuation 精算师估值  .K?',x  
actuary 精算师 p- 5)J&  
ad referendum agreement 暂定协议；有待覆核的协定 a<X8l^Ln  
ad valorem duty 从价税；按值征税 ~3}Gu^@  
ad valorem duty system 从价税制 kP
wgayz  
ad valorem fee 从价费 fDc>E+,  
ad valorem tariff 从价关税 y*2R#jTA  
additional allowance 额外免税额 xdWfrm$;ZA  
additional amount for unexpired risk 未过期风险的额外款额 .DSn H6O  
additional assessable profit 补加应评税利润 9hAS#|vK  
additional assessment 补加评税 qW]gp7jK4  
additional commitment 额外承担 EtN@ 6xP  
additional commitment vote 额外承担拨款 @|Z:7n6S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ( Lj{V}^  
additional dependent parent allowance 供养父母额外免税额 #PnuR2s7.  
additional provision 额外拨款 RZ)sCR  
additional stamp duty 附加印花税 )6|7L)Dk  
additional tax 补加税罚款；补加税款 jvx9b([<sG  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %M8Egr2|0  
adjudged bankrupt 被裁定破产 DO<eBq\O  
adjudicated bankrupt 裁定破产人 W-wy<<~
f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vQrce&  
adjudication of bankruptcy 裁定破产；宣告破产 i^P@?  
adjudication of insolvency 裁定无力偿还债务 F-}-/N]o q  
adjusted actual 经调整的实数；调整后的实数 ht
c& !m  
adjusted current assets 经调整的流动资产；调整后的流动资产 xGbr>OqkTX  
adjusted figure 经调整的数字；调整后的数额 NfLvK o8  
adjusted liabilities 经调整的负债；调整后的负债 A^7!:^%K  
adjusted loss 经调整的亏损；调整后的亏损 L(!4e   
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 6cof Zc$  
adjusted profit 经调整的利润；调整后的利润 }*Qd]\fy  
adjusted surplus 经调整的盈余额；调整后的盈余额 @C)O[&Sk  
adjusted value 经调整的价值；调整后的价值 r})2-3ZA9  
adjustment 调整；修订；理算〔保险〕 tf64<j6  
adjustment centre 调剂中心 a2W}Wb+
 
adjustment lag 调整过程的时间差距；调整时差 9fD4xkRS  
adjustment mechanism 调整机制 }aYm86C]  
adjustment of loss 亏损调整 &{QB}r  
adjustment process 调整过程；调整程序 d7N;Fa3yL  
adjustment range 调整幅度 XfA3Ez,}  
administered exchange rate 受管制汇率 `}o4&$