[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: qG8s;_G  
)yee 2(S  
A share Ａ股；甲类股份 U0B2 WmT~Q  
abatement of tax 减税；减扣免税额 eOO+>%Z  
ABN AMRO Bank N.V. 荷兰银行 TT!ET<ciN  
above-the-line expenditure 线上项目支出；经常预算支出 tgFJZA  
above-the-line receipt 线上项目收入；经常预算收入 e&Y0}oY  
ABSA Asia Limited 南非联合亚洲有限公司 8Vl!|\x5  
absolute change 绝对数值变更 my^ak*N  
absolute expenditure 实际开支 %(m])  
absolute guideline figure 绝对准则数字 JXQPT  
absolute interest 绝对权益 g1m
-+a  
absolute order of discharge 绝对破产解除令 y+mElG$F  
absolute profit margin 绝对利润幅度 JV"NZvjN7d  
absolute value 实值；绝对值 _]#klL  
absolutely vested interest 绝对既得权益 QezSJ io  
absorbed cost 已吸收成本；已分摊成本 I %_MV  
absorption 吸收；分摊；合并 J07O:cjyu  
absorption rate 吸收率；摊配率；分摊率 HB& &  
ACB Finance Limited 亚洲商业财务有限公司 </oY4$l'  
acceptable form of reciprocity 合理的互惠条件 x2wg^$F*oO  
acceptable rate 适当利率；适当汇率 /F[+13C  
acceptance agreement 承兑协议 % +Pl+`?E  
acceptance for honour 参加承兑 :Z`4j  
acceptor 承兑人；接受人；受票人 WnxEu3U  
acceptor for honour 参加承兑人 iSp  
accident insurance 意外保险 <HoAj"xf  
Accident Insurance Association of Hong Kong 香港意外保险公会 gy_$#e  
accident insurance scheme 意外保险计划 "ORzWnE4U  
accident year basis 意外年度基准 ``4wX-y  
accommodation 通融；贷款 9Ld9N;rWm#  
accommodation bill 通融票据；空头票据 y0q#R.TOm  
accommodation party 汇票代发人 q=c/B(II!  
account balance 帐户余额；帐户结余 a0_(eO-S  
account book 帐簿 =V$j6  
account collected in advance 预收款项 XF,<i1ZlM  
account current book 往来帐簿 "e62/Ejg%  
account of after-acquired property 事后取得的财产报告 -e>|kPfv!  
account of defaulter 拖欠帐目 +cg {[f,J;  
account payable 应付帐款 R9dP,<2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0Qd%iP)6  
account receivable 应收帐款 # mT]j""  
account receivable report 应收帐款报表 NrJzVGeS  
account statement 结单；帐单；会计财务报表 ?C;JJ#Ho  
account title 帐户名称；会计科目 |qUrEGjiSS  
accountant's report 会计师报告 B4W\ t{  
Accountant's Report Rules 会计师报告规则 }C6@c1myq-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 YB!!/ SX4  
Accounting Arrangements 《会计安排》 Wc'Ehyi;  
accounting basis 会计基础 2R@ %Y/  
accounting by Official Receiver 破产管理署署长呈交的帐目 k$[{n'\@  
Accounting Circular 《会计通告》 _vrWj<wyf  
accounting class 会计类别 'Ji+c  
accounting date 记帐日期；会计结算日期 [8]m8=n  
accounting for money 款项核算 [%8@DC'  
Accounting Officer 会计主任 vjK, I9  
accounting period 会计报告期；会计期 D s -`  
accounting policy 会计政策；会计方针 J/Q|uRpmqr  
accounting practice 会计惯例 l1-HO  
accounting principle 会计准则 U</+.$b  
accounting record 会计记录 b7$}JCn  
accounting report 会计报告 
0'yyfz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sbla`6Fb  
Accounting Society of China 中国会计学会 31XU7
A  
accounting statement 会计报表 UC!5 wVY  
accounting system 会计制度；会计系统 nR'#s%K j  
accounting transaction 会计事项；帐务交易 'j79G
C0  
accounting treatment 会计处理 \C/z%Hf7-  
accounting year 会计年度 rx:lKoOnB  
accretion 增值；添加 :XS"#^aJ  
accrual 应计项目；应累算数目 9*_uCPR  
accrual basis 应计制；权责发生制 epVH.u%  
accrual basis accounting 应计制会计；权责发生制会计 Zoow*`b|$U  
accrue 应累算；应计 lgT?{,>RkW  
accrued benefit 应累算利益 ;nk@XFJ  
accrued charges 应计费用 0xBY(#;Q  
accrued cumulative preference share dividend 应累算的累积优先股股息 yX9B97XyC  
accrued expenses 应累算费用 yiT{+;g^  
accrued interest payable 应付利息；应计未付利息 `pYE[y+  
accrued interest receivable 应收利息；应计未收利息 3 jh|y
,  
accrued right 累算权益 Zr"dOj$Jf  
accruing profit 应累算的利润 >eo8  
accumulated fiscal reserve 累积财政储备 /=M.-MU2
 
accumulated profit 累积利润；滚存溢利 1URsHV!xcM  
accumulated reserve 累积储备 4(m3c<'P  
accumulation of surplus income 累积收益盈余 iEhDaC[e(b  
acquired assets 既得资产 h.b+r~u  
acquisition 收购；购置；取得 `@$YlFOW  
acquisition cost 购置成本 dofR)"<p,^  
acquisition expenses 购置费用 # U`& jBU  
acquisition of 100% interest 收购全部股权 6D^%'[4t  
acquisition of control 取得控制权 -A@U0=o  
acquisition of fixed assets 购置固定资产
s5.k|!K  
acquisition of shell “买壳” /nM*ljfB\  
acquisition price 收购价 0*{p Oe/u  
act of God 天灾 ZOH RUm  
acting partner 执事合伙人 }}
s) +d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mh8nlB  
active partner 积极参与的合伙人 yHw!#gWM  
active trading 交投活跃 YPQCOG  
actual circulation 实际流通 s=jO;K$  
actual cost 实际成本 \[E-:  
actual expenditure 实际开支；实际支出 ~y%7w5%Un  
actual income 实际入息；实际收入；实际收益 /O"0L/hc ^  
actual market 现货市场 Vx(;|/:  
actual price 现货价；实际价格 D4\(:kF\Hg  
actual profit 实际利润 zf")|9j  
actual quotation 实盘；实际价位；实际报价 EQ~I'#m7  
actual year basis 按实际年度计算 mg/]4)SF  
actuals 实货 F\P!NSFZV  
actuarial investigation 精算调查 5oa]dco  
actuarial principle 精算原则 "j;!_v>=f`  
actuarial report 精算师报告 e)og4  
Actuarial Society of Hong Kong 香港精算学会 / GZV_H%v  
actuarial valuation 精算师估值 :\T_'Shq  
actuary 精算师 P#9-bYNU  
ad referendum agreement 暂定协议；有待覆核的协定 {8i}Ow  
ad valorem duty 从价税；按值征税 %,E7vYjT%  
ad valorem duty system 从价税制 u"joCZ7`kG  
ad valorem fee 从价费 [ 1D)$"  
ad valorem tariff 从价关税 .?7So3  
additional allowance 额外免税额 dW6Q)Rfi  
additional amount for unexpired risk 未过期风险的额外款额 '|+=B u  
additional assessable profit 补加应评税利润 ,DQ >&_D
K  
additional assessment 补加评税 Jz2q\42q  
additional commitment 额外承担 ri;r7Y9V9`  
additional commitment vote 额外承担拨款 1 pYsjo~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l>33z_H^  
additional dependent parent allowance 供养父母额外免税额 |O^V)bZmx  
additional provision 额外拨款 GY
TbeY  
additional stamp duty 附加印花税 k.ww-nH  
additional tax 补加税罚款；补加税款 JG1
LS$p^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :'TX" E!  
adjudged bankrupt 被裁定破产 C(ZcR_+r$,  
adjudicated bankrupt 裁定破产人 yl|R:/2 V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^&e;8d|f{  
adjudication of bankruptcy 裁定破产；宣告破产 *+# k{D,  
adjudication of insolvency 裁定无力偿还债务 p@`4 Qz  
adjusted actual 经调整的实数；调整后的实数 pzYG?9cwz  
adjusted current assets 经调整的流动资产；调整后的流动资产 | eK,Td%  
adjusted figure 经调整的数字；调整后的数额 <kk'v'GW@  
adjusted liabilities 经调整的负债；调整后的负债 `jt(DKB+J  
adjusted loss 经调整的亏损；调整后的亏损 a:wJ/ p  
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 H==X0  
adjusted profit 经调整的利润；调整后的利润 DDZTqsws  
adjusted surplus 经调整的盈余额；调整后的盈余额 _qdWQFuM  
adjusted value 经调整的价值；调整后的价值 ],WwqD=  
adjustment 调整；修订；理算〔保险〕 1Z=;Uy\  
adjustment centre 调剂中心 i,^>uf  
adjustment lag 调整过程的时间差距；调整时差 3<yCe%I:  
adjustment mechanism 调整机制 6NP`P jR  
adjustment of loss 亏损调整 XWJ0=t&}  
adjustment process 调整过程；调整程序 XP3QBq  
adjustment range 调整幅度 d;IJ0xB+by  
administered exchange rate 受管制汇率 vQE` c@^{