[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: (ke<^sv7!  
a ?wg~|g  
A share Ａ股；甲类股份 .L]2g$W\p  
abatement of tax 减税；减扣免税额 !wrAD"l*@  
ABN AMRO Bank N.V. 荷兰银行 Y k"yup@3  
above-the-line expenditure 线上项目支出；经常预算支出 3 }rx(  
above-the-line receipt 线上项目收入；经常预算收入 4 >D5t)254  
ABSA Asia Limited 南非联合亚洲有限公司 LR17ilaa'  
absolute change 绝对数值变更 q 7+|U%!9  
absolute expenditure 实际开支 )4+uM'2%  
absolute guideline figure 绝对准则数字 n;dW b$:  
absolute interest 绝对权益 NXE1v~9V  
absolute order of discharge 绝对破产解除令 %#]/]B/4  
absolute profit margin 绝对利润幅度 /hyCR___  
absolute value 实值；绝对值 W
N#dR~>  
absolutely vested interest 绝对既得权益 C|ou7g4'p  
absorbed cost 已吸收成本；已分摊成本 N
L ceBok  
absorption 吸收；分摊；合并 cja-MljD  
absorption rate 吸收率；摊配率；分摊率 h/l?,7KHI  
ACB Finance Limited 亚洲商业财务有限公司 MD+eLA7  
acceptable form of reciprocity 合理的互惠条件 @qsOWx`l$  
acceptable rate 适当利率；适当汇率 afcyAzIB&  
acceptance agreement 承兑协议 9+>%U~U<  
acceptance for honour 参加承兑 Ly/5"&HD  
acceptor 承兑人；接受人；受票人 l%xeM!}  
acceptor for honour 参加承兑人 Xb*>7U /'T  
accident insurance 意外保险 ]<O-
 
Accident Insurance Association of Hong Kong 香港意外保险公会 Nk>6:Ho{G  
accident insurance scheme 意外保险计划 _lk5\bu  
accident year basis 意外年度基准 Qc :Sf46O  
accommodation 通融；贷款 "w{,ndZ  
accommodation bill 通融票据；空头票据 9**u\H)P6  
accommodation party 汇票代发人 -| t|w:&  
account balance 帐户余额；帐户结余 odq3@ ziO  
account book 帐簿 (WS<6j[q  
account collected in advance 预收款项 0h2M
mI#  
account current book 往来帐簿 inx0W3d"T  
account of after-acquired property 事后取得的财产报告 p WKpc  
account of defaulter 拖欠帐目 tgm(tDL  
account payable 应付帐款 ;W#/;C _h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =~QC)y_  
account receivable 应收帐款 V P4ToYc  
account receivable report 应收帐款报表 O/4)aW3B  
account statement 结单；帐单；会计财务报表 E{|n\|  
account title 帐户名称；会计科目 d e~3:  
accountant's report 会计师报告 ["?WVXCF8|  
Accountant's Report Rules 会计师报告规则 a<V*  )  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l'Z `%}R  
Accounting Arrangements 《会计安排》 #*K!@X  
accounting basis 会计基础 OBp/:]  
accounting by Official Receiver 破产管理署署长呈交的帐目 :!gzx n  
Accounting Circular 《会计通告》 v&ZI<Xt+  
accounting class 会计类别 o)6 udRzBv  
accounting date 记帐日期；会计结算日期 04<T2)QgK  
accounting for money 款项核算 b(gcnSzM2  
Accounting Officer 会计主任 vro5G')  
accounting period 会计报告期；会计期 iJK rNRj  
accounting policy 会计政策；会计方针 7wc{.~+  
accounting practice 会计惯例 o!t1EPJE*  
accounting principle 会计准则 Hz<)a(r!J  
accounting record 会计记录 @-qC".CI  
accounting report 会计报告 / k8;k56  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d
"vd_}P~  
Accounting Society of China 中国会计学会 bYH! P/  
accounting statement 会计报表 t]%! vXo  
accounting system 会计制度；会计系统 O/R>&8R$  
accounting transaction 会计事项；帐务交易 Th//uI+  
accounting treatment 会计处理 Pi|oO-M  
accounting year 会计年度 _`Sz}Yk  
accretion 增值；添加 ,o j\=2  
accrual 应计项目；应累算数目 Y_Lsmq2!  
accrual basis 应计制；权责发生制 U_,K_6vj  
accrual basis accounting 应计制会计；权责发生制会计 >'z
p  
accrue 应累算；应计 A,s .<TG  
accrued benefit 应累算利益 ?`O Dt]s  
accrued charges 应计费用 MRHkQE+K@8  
accrued cumulative preference share dividend 应累算的累积优先股股息 OG}D;Ew  
accrued expenses 应累算费用 ~d?\rj3=  
accrued interest payable 应付利息；应计未付利息 "ae55ft//  
accrued interest receivable 应收利息；应计未收利息 %z0@4Gq  
accrued right 累算权益 k||DcwO  
accruing profit 应累算的利润 KGX?\#-  
accumulated fiscal reserve 累积财政储备 {*CLWs4  
accumulated profit 累积利润；滚存溢利 f?C !
B r}  
accumulated reserve 累积储备 &_ E*]Sj\  
accumulation of surplus income 累积收益盈余 oYN# T=Xi  
acquired assets 既得资产 VI`x fmVOQ  
acquisition 收购；购置；取得 \ o&i63u  
acquisition cost 购置成本 Vkb&' rXw+  
acquisition expenses 购置费用 K\ \UF  
acquisition of 100% interest 收购全部股权 \:?H_^^d  
acquisition of control 取得控制权 ]H[FZY  
acquisition of fixed assets 购置固定资产 3,B[%!3d  
acquisition of shell “买壳” -Q8pWtt  
acquisition price 收购价 <! |2Ru   
act of God 天灾 v+=_  
acting partner 执事合伙人 }a_: oR   
active market 买卖活跃的市场；交投畅旺的市场；旺市 =kLg)a |  
active partner 积极参与的合伙人 yx}Z:t  
active trading 交投活跃 KXFa<^\o  
actual circulation 实际流通 F'#e]/V1  
actual cost 实际成本 n%<.,(.(S  
actual expenditure 实际开支；实际支出 7_/.a9$G  
actual income 实际入息；实际收入；实际收益 9aC>gye!  
actual market 现货市场 c(AjM9s  
actual price 现货价；实际价格 m%E7V{t  
actual profit 实际利润 {UYqRfgbZ  
actual quotation 实盘；实际价位；实际报价 <s#}`R.#2  
actual year basis 按实际年度计算 L4;n$=e  
actuals 实货 j{ P,(-  
actuarial investigation 精算调查 &/, BFx"  
actuarial principle 精算原则 O'-lBf+<  
actuarial report 精算师报告 _bks*.9}3b  
Actuarial Society of Hong Kong 香港精算学会 ^HL#)fK2I  
actuarial valuation 精算师估值 ^j=_=Km]  
actuary 精算师 {hRAR8  
ad referendum agreement 暂定协议；有待覆核的协定 Qzh:*O  
ad valorem duty 从价税；按值征税 6 <t\KMd  
ad valorem duty system 从价税制 Z9aDE@A  
ad valorem fee 从价费 ;|/7o@$n  
ad valorem tariff 从价关税 W3 8=fyD  
additional allowance 额外免税额 nhCB])u8l  
additional amount for unexpired risk 未过期风险的额外款额 oa1a5+A  
additional assessable profit 补加应评税利润 +-~;?wA  
additional assessment 补加评税 -RH ?FJ  
additional commitment 额外承担 a3lo;Cfp  
additional commitment vote 额外承担拨款 Qw5M \   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uR)@v^$FE  
additional dependent parent allowance 供养父母额外免税额 Hab9~v ]  
additional provision 额外拨款 G%k
Xr$?W  
additional stamp duty 附加印花税 "3j 0)  
additional tax 补加税罚款；补加税款 !P92e1   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 u%[*;@;9+  
adjudged bankrupt 被裁定破产 U.6hLFcE  
adjudicated bankrupt 裁定破产人 3.d=1|E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 uV 6f~cQ  
adjudication of bankruptcy 裁定破产；宣告破产 ?n@PZL= ]  
adjudication of insolvency 裁定无力偿还债务 _Wb-&6{  
adjusted actual 经调整的实数；调整后的实数 dadMwe_l0  
adjusted current assets 经调整的流动资产；调整后的流动资产 $oua]8!  
adjusted figure 经调整的数字；调整后的数额 W'0wTZG  
adjusted liabilities 经调整的负债；调整后的负债 X}usyO'pW  
adjusted loss 经调整的亏损；调整后的亏损 Mm[%v t40  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 @e0Q+
t  
adjusted profit 经调整的利润；调整后的利润 9wb$_j]F`#  
adjusted surplus 经调整的盈余额；调整后的盈余额 P|(J]/  
adjusted value 经调整的价值；调整后的价值 bo -Gh`  
adjustment 调整；修订；理算〔保险〕 Y+=@5+G  
adjustment centre 调剂中心 r2H'r ,N  
adjustment lag 调整过程的时间差距；调整时差 i~FCt4  
adjustment mechanism 调整机制 q2<J`G(tZ  
adjustment of loss 亏损调整 yauP j&^R  
adjustment process 调整过程；调整程序 \A~
 '&  
adjustment range 调整幅度 2\5@_U^
)h  
administered exchange rate 受管制汇率 <zDe;&