[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: ][N) 2_^M  
D99N#36PU  
A share Ａ股；甲类股份 ,9$>d}N  
abatement of tax 减税；减扣免税额 !Ba3`B5l  
ABN AMRO Bank N.V. 荷兰银行 u> In(7\  
above-the-line expenditure 线上项目支出；经常预算支出 q SCTFJ0  
above-the-line receipt 线上项目收入；经常预算收入 g BH?l/  
ABSA Asia Limited 南非联合亚洲有限公司 mc56L[  
absolute change 绝对数值变更 :EaiM J_=  
absolute expenditure 实际开支 YmA) @1@U  
absolute guideline figure 绝对准则数字 ees^O{ 8  
absolute interest 绝对权益 @%keTT
Z  
absolute order of discharge 绝对破产解除令 {9,R@>R  
absolute profit margin 绝对利润幅度 t"#lnG!G  
absolute value 实值；绝对值 7vdHR\#;$  
absolutely vested interest 绝对既得权益 t-a`.y  
absorbed cost 已吸收成本；已分摊成本 zh hGqz[K  
absorption 吸收；分摊；合并 vzQyE0T/  
absorption rate 吸收率；摊配率；分摊率 dR%q1Y&`  
ACB Finance Limited 亚洲商业财务有限公司 )uuww z  
acceptable form of reciprocity 合理的互惠条件 %!W6<ioW  
acceptable rate 适当利率；适当汇率 5D>BV* "  
acceptance agreement 承兑协议 5]Z]j[8Y  
acceptance for honour 参加承兑 mKMGdN~  
acceptor 承兑人；接受人；受票人 jFS'I*1+  
acceptor for honour 参加承兑人 (O<abB(  
accident insurance 意外保险 T=Ol`?5  
Accident Insurance Association of Hong Kong 香港意外保险公会 X$ejy/+.  
accident insurance scheme 意外保险计划 orK+B4  
accident year basis 意外年度基准 S@;&U1@h  
accommodation 通融；贷款 FW5*_%J  
accommodation bill 通融票据；空头票据 ?\l!]vu*  
accommodation party 汇票代发人 _;%.1H{N  
account balance 帐户余额；帐户结余 )OS>9 kFH  
account book 帐簿 d"Ml^
rAn  
account collected in advance 预收款项 ]VmzKA|h+  
account current book 往来帐簿 'G
3+2hah  
account of after-acquired property 事后取得的财产报告 t PAt?  
account of defaulter 拖欠帐目 0fZ:")&4,  
account payable 应付帐款 ~&vA_/M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Pi^ECSzQu[  
account receivable 应收帐款 dW:w<{a!R  
account receivable report 应收帐款报表 s n=zh1 A  
account statement 结单；帐单；会计财务报表 +YkmLD  
account title 帐户名称；会计科目 2"B}}  
accountant's report 会计师报告 'bbV<?):  
Accountant's Report Rules 会计师报告规则 Cw@k.{*7,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Jq=X!mTd.  
Accounting Arrangements 《会计安排》 1NB2y[  
accounting basis 会计基础 IH*U!_ `  
accounting by Official Receiver 破产管理署署长呈交的帐目 6eW1<p  
Accounting Circular 《会计通告》 3m?@7F  
accounting class 会计类别 1 yxZ  
accounting date 记帐日期；会计结算日期 & T5fH!?4  
accounting for money 款项核算 BvNl?A@]A  
Accounting Officer 会计主任 ~t1O]aO(  
accounting period 会计报告期；会计期 -d\AiT  
accounting policy 会计政策；会计方针 RcKQER  
accounting practice 会计惯例 I%.jc2kK  
accounting principle 会计准则 u)N2  
accounting record 会计记录 ~pDRF(  
accounting report 会计报告 MxFt;GgE8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \pT^Zhp)  
Accounting Society of China 中国会计学会 g>d7%FFn}  
accounting statement 会计报表 5(mCBH  
accounting system 会计制度；会计系统 mdmZ1:PBM  
accounting transaction 会计事项；帐务交易 5e~ j  
accounting treatment 会计处理 60.[t9pk6  
accounting year 会计年度 Fv5x 6a  
accretion 增值；添加 :e5:\|5*5  
accrual 应计项目；应累算数目 8ItCfbqa6  
accrual basis 应计制；权责发生制 FkB6*dm-  
accrual basis accounting 应计制会计；权责发生制会计 ~4p]E'b  
accrue 应累算；应计 8YT_DM5iI  
accrued benefit 应累算利益 z&6]vN'  
accrued charges 应计费用 c%6 @ z  
accrued cumulative preference share dividend 应累算的累积优先股股息 "^e} C@  
accrued expenses 应累算费用 N{0+C?{_  
accrued interest payable 应付利息；应计未付利息 S|O%h}AH;  
accrued interest receivable 应收利息；应计未收利息 K{eqB!@j  
accrued right 累算权益 %M4XbSN|  
accruing profit 应累算的利润 >b/k|?xP  
accumulated fiscal reserve 累积财政储备 rH [+/&w5  
accumulated profit 累积利润；滚存溢利 3> n2  
accumulated reserve 累积储备 $;KQY7  
accumulation of surplus income 累积收益盈余 ?[NTw./'7A  
acquired assets 既得资产 ^=heen<S%  
acquisition 收购；购置；取得 TV$\v@\ =  
acquisition cost 购置成本 k*zc5ev}  
acquisition expenses 购置费用 Q8M:7#ySji  
acquisition of 100% interest 收购全部股权 Ah8^^h|TPJ  
acquisition of control 取得控制权 TYmUPS$  
acquisition of fixed assets 购置固定资产 2\$WP-)%  
acquisition of shell “买壳” gz)wUQ|W  
acquisition price 收购价 CIxVR  
act of God 天灾 8as$h*Wh  
acting partner 执事合伙人 5KA FUR0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *cI6&;y  
active partner 积极参与的合伙人 *h5ldP  
active trading 交投活跃 _dJVnC1 !  
actual circulation 实际流通 7#~m:K@  
actual cost 实际成本 4P-'(4I)  
actual expenditure 实际开支；实际支出 {YxS
H%  
actual income 实际入息；实际收入；实际收益 0qotC6l~_w  
actual market 现货市场 b'Piymx  
actual price 现货价；实际价格 ?*MV ^IY  
actual profit 实际利润 k7Be'E BKG  
actual quotation 实盘；实际价位；实际报价 eaZ)1od  
actual year basis 按实际年度计算
1z$}*`  
actuals 实货 MU^xu&MB  
actuarial investigation 精算调查 ,*O{jc`(  
actuarial principle 精算原则 X<@y*?D9D  
actuarial report 精算师报告 >8Yrmq  
Actuarial Society of Hong Kong 香港精算学会 ~[ ks|  
actuarial valuation 精算师估值 6LF^[b/u  
actuary 精算师 2)j#O  
ad referendum agreement 暂定协议；有待覆核的协定 eiNk]KXAYX  
ad valorem duty 从价税；按值征税 .k!k-QO5La  
ad valorem duty system 从价税制 HnKF# <  
ad valorem fee 从价费 a_}BTkfHa  
ad valorem tariff 从价关税 \I o?ul}za  
additional allowance 额外免税额 #k|g9`  
additional amount for unexpired risk 未过期风险的额外款额 l52n/w#qFB  
additional assessable profit 补加应评税利润 $M8>SLd  
additional assessment 补加评税 =+sIX3
  
additional commitment 额外承担 v#YS`];B  
additional commitment vote 额外承担拨款 p;QX"2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VQW )qOR9  
additional dependent parent allowance 供养父母额外免税额 #uRq] 'P  
additional provision 额外拨款 {bq-: CZe  
additional stamp duty 附加印花税 N6m*xxI{  
additional tax 补加税罚款；补加税款 ' zD;:wT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 M$5%QM}  
adjudged bankrupt 被裁定破产 S  tp*JU  
adjudicated bankrupt 裁定破产人 kAe-d  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 M0"g/W  
adjudication of bankruptcy 裁定破产；宣告破产 #I{Yf(2Z  
adjudication of insolvency 裁定无力偿还债务 J9KLO=  
adjusted actual 经调整的实数；调整后的实数 6@_@nlA<1  
adjusted current assets 经调整的流动资产；调整后的流动资产 Hh'14n&W  
adjusted figure 经调整的数字；调整后的数额 (Q p]0  
adjusted liabilities 经调整的负债；调整后的负债 sR0e&Y  
adjusted loss 经调整的亏损；调整后的亏损 W U4vb  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 7.1E mJ  
adjusted profit 经调整的利润；调整后的利润 NcY0pAR*  
adjusted surplus 经调整的盈余额；调整后的盈余额 d_?Zr`:  
adjusted value 经调整的价值；调整后的价值 1 0Tg> H  
adjustment 调整；修订；理算〔保险〕 Xe^=(| M  
adjustment centre 调剂中心 (P52KD[A[  
adjustment lag 调整过程的时间差距；调整时差 kBQenMm  
adjustment mechanism 调整机制 2 DNzC7}e  
adjustment of loss 亏损调整 r :MaAT<  
adjustment process 调整过程；调整程序 "GC]E8&>H  
adjustment range 调整幅度 Jgj L$n;F  
administered exchange rate 受管制汇率 ,knI26Jh