[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: P7iU_CgyW  
d4#Ra%  
A share Ａ股；甲类股份 w+0Ch1$  
abatement of tax 减税；减扣免税额 _ooSMp|  
ABN AMRO Bank N.V. 荷兰银行 .5~W3v <  
above-the-line expenditure 线上项目支出；经常预算支出 [o,S.!W8  
above-the-line receipt 线上项目收入；经常预算收入 hj.Du+1  
ABSA Asia Limited 南非联合亚洲有限公司 Xqac$%[3  
absolute change 绝对数值变更 8>|@O<2\  
absolute expenditure 实际开支 Lx"a#rZ  
absolute guideline figure 绝对准则数字 yNb :zoT  
absolute interest 绝对权益 G$D6#/rR  
absolute order of discharge 绝对破产解除令 nBVknyMFNF  
absolute profit margin 绝对利润幅度 !B3lsXLSY  
absolute value 实值；绝对值 wCb%{iowH  
absolutely vested interest 绝对既得权益 S-Y(Vn4  
absorbed cost 已吸收成本；已分摊成本 :
a4FO  
absorption 吸收；分摊；合并 /j1p^
=ARV  
absorption rate 吸收率；摊配率；分摊率 mJ%r2$/*  
ACB Finance Limited 亚洲商业财务有限公司 UT9=S21  
acceptable form of reciprocity 合理的互惠条件 KrFV4J[  
acceptable rate 适当利率；适当汇率 XTZI!
 
acceptance agreement 承兑协议 > HL8hN'q'  
acceptance for honour 参加承兑 c[Mz#BWG  
acceptor 承兑人；接受人；受票人 Z)U#5|sf  
acceptor for honour 参加承兑人 /e5Fx  
accident insurance 意外保险 H5N(MihT  
Accident Insurance Association of Hong Kong 香港意外保险公会 LEJ7.8
2  
accident insurance scheme 意外保险计划 r]=3 aebR.  
accident year basis 意外年度基准 L^`oJ9k!  
accommodation 通融；贷款 adJoT-8P6  
accommodation bill 通融票据；空头票据 RhJL`>W`  
accommodation party 汇票代发人 A_t<SG5  
account balance 帐户余额；帐户结余 R<!WW9IM  
account book 帐簿 eXU;UO^  
account collected in advance 预收款项 rGZ@pO2  
account current book 往来帐簿 T'*.LpNP,  
account of after-acquired property 事后取得的财产报告 &\C{,:[  
account of defaulter 拖欠帐目 mP)<;gm,  
account payable 应付帐款 Xm`K@hJ@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q#bFW?>y,  
account receivable 应收帐款 ~~ON!l9n  
account receivable report 应收帐款报表 g(:y_EpmLH  
account statement 结单；帐单；会计财务报表 2#Au6BvX  
account title 帐户名称；会计科目 t3/!esay  
accountant's report 会计师报告 w?AE8n $8  
Accountant's Report Rules 会计师报告规则 TBQ`:`g^m  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2="C6 7TK  
Accounting Arrangements 《会计安排》 YV 9*B  
accounting basis 会计基础 K@{jY\AZNx  
accounting by Official Receiver 破产管理署署长呈交的帐目 s8``U~D  
Accounting Circular 《会计通告》 ,gU9ywg  
accounting class 会计类别 n20H{TA  
accounting date 记帐日期；会计结算日期 uF T\a=  
accounting for money 款项核算 Ze$:-7Czl  
Accounting Officer 会计主任 tS2lex%  
accounting period 会计报告期；会计期 lb1(1|#  
accounting policy 会计政策；会计方针 -X4`,0y%{O  
accounting practice 会计惯例 t:M({|m Y  
accounting principle 会计准则 k#%19B  
accounting record 会计记录 su=.4JcK  
accounting report 会计报告 #%e`OA(b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xiRTp:>  
Accounting Society of China 中国会计学会 PyHE>C%  
accounting statement 会计报表 ,XP9NHE  
accounting system 会计制度；会计系统 N13 <!QQ  
accounting transaction 会计事项；帐务交易 vS<;:3  
accounting treatment 会计处理 Qb# S)[6s+  
accounting year 会计年度 O!f* @  
accretion 增值；添加 2 ;B[n;Q{  
accrual 应计项目；应累算数目 ecf7g)+C  
accrual basis 应计制；权责发生制 c_^H;~^rL  
accrual basis accounting 应计制会计；权责发生制会计 `T9
<}&=!  
accrue 应累算；应计 7*XG]=z/  
accrued benefit 应累算利益 wq]nz!  
accrued charges 应计费用 ijhMJ?3  
accrued cumulative preference share dividend 应累算的累积优先股股息 72-@!Z0e  
accrued expenses 应累算费用 Y,mH ]  
accrued interest payable 应付利息；应计未付利息 uR "]w7=  
accrued interest receivable 应收利息；应计未收利息 _k+Bj.L  
accrued right 累算权益 NHc+QMbou(  
accruing profit 应累算的利润 6!Isz1.re  
accumulated fiscal reserve 累积财政储备 {8jG6  
accumulated profit 累积利润；滚存溢利 w#b~R^U  
accumulated reserve 累积储备 >8NQ8i=]V1  
accumulation of surplus income 累积收益盈余 sZ4H\  
acquired assets 既得资产 SwP h-6  
acquisition 收购；购置；取得 nMc-kyl{  
acquisition cost 购置成本 _F3vC#  
acquisition expenses 购置费用 Pq4sv`q) S  
acquisition of 100% interest 收购全部股权 xDlC]loi7  
acquisition of control 取得控制权 Nq~ bO_-I  
acquisition of fixed assets 购置固定资产 mI`dZ3h  
acquisition of shell “买壳” \O/=g6w|t}  
acquisition price 收购价 \aW5V:?  
act of God 天灾 xUrfH$$!`  
acting partner 执事合伙人 alu`T c~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 L7xTAFe  
active partner 积极参与的合伙人 Yp ? 2<  
active trading 交投活跃 2dI:],7  
actual circulation 实际流通 ?y04g u6p  
actual cost 实际成本 3S5Qq
Am  
actual expenditure 实际开支；实际支出 uPp(l4(+  
actual income 实际入息；实际收入；实际收益 zR<jZwo]#  
actual market 现货市场 Sdt @"6  
actual price 现货价；实际价格 1%=,J'AH  
actual profit 实际利润 ?)PcYrV  
actual quotation 实盘；实际价位；实际报价 JqZ%* ^O  
actual year basis 按实际年度计算 er<~dqZ}]  
actuals 实货 oD}I{&=wa  
actuarial investigation 精算调查 uuC/F_='B  
actuarial principle 精算原则 (?3(=+t  
actuarial report 精算师报告 |F=^Cu,  
Actuarial Society of Hong Kong 香港精算学会 _88~uYG  
actuarial valuation 精算师估值 QTyl=z7  
actuary 精算师 FVpe*]  
ad referendum agreement 暂定协议；有待覆核的协定 )i>KYg w  
ad valorem duty 从价税；按值征税 <=`@`rm{  
ad valorem duty system 从价税制 2Vi
[qS^  
ad valorem fee 从价费 D6m>>&E['  
ad valorem tariff 从价关税 P~*fZ)\}F@  
additional allowance 额外免税额 7)]G"m{  
additional amount for unexpired risk 未过期风险的额外款额  6$Dbeb  
additional assessable profit 补加应评税利润 Ar$LA"vu4  
additional assessment 补加评税 I'j?
T.  
additional commitment 额外承担 #nd ,cn  
additional commitment vote 额外承担拨款 k{#:O=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~& l`"  
additional dependent parent allowance 供养父母额外免税额 a|>MueJ  
additional provision 额外拨款 {%$=^XO  
additional stamp duty 附加印花税 >w'6ZDA*X  
additional tax 补加税罚款；补加税款 0' <S7?~|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 aG ,uF  
adjudged bankrupt 被裁定破产 ])JJ`Z8Bk  
adjudicated bankrupt 裁定破产人 =
osj}(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (+@.L7>m+t  
adjudication of bankruptcy 裁定破产；宣告破产 Nf~< xK  
adjudication of insolvency 裁定无力偿还债务 Psv!`K  
adjusted actual 经调整的实数；调整后的实数 $OO[C={v[  
adjusted current assets 经调整的流动资产；调整后的流动资产 c2U>89LlZ  
adjusted figure 经调整的数字；调整后的数额 83n: h08  
adjusted liabilities 经调整的负债；调整后的负债 E5dXu5+ye  
adjusted loss 经调整的亏损；调整后的亏损 t>[r88v  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 (AS%P?  
adjusted profit 经调整的利润；调整后的利润 rx"zqm9 }u  
adjusted surplus 经调整的盈余额；调整后的盈余额 K$Ph$P@  
adjusted value 经调整的价值；调整后的价值 4M]8po/;  
adjustment 调整；修订；理算〔保险〕 7MfT~v  
adjustment centre 调剂中心 :s5g6TR  
adjustment lag 调整过程的时间差距；调整时差 eOb` uyi  
adjustment mechanism 调整机制 bODl q  
adjustment of loss 亏损调整 }B5I#Af7  
adjustment process 调整过程；调整程序 M Q6Y^,B  
adjustment range 调整幅度 s5pY)6)  
administered exchange rate 受管制汇率 76m[o