[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?FY?Q[  
-1Li&K7  
A share Ａ股；甲类股份 '/HShS!d  
abatement of tax 减税；减扣免税额 Vp]7n!g4l  
ABN AMRO Bank N.V. 荷兰银行 !ZUUn*e{5  
above-the-line expenditure 线上项目支出；经常预算支出 ^aAs=KditO  
above-the-line receipt 线上项目收入；经常预算收入 n >.@@  
ABSA Asia Limited 南非联合亚洲有限公司 ek]JzD~w$  
absolute change 绝对数值变更 /(s |'"6  
absolute expenditure 实际开支 PM84Z@Y  
absolute guideline figure 绝对准则数字 IwnDG;+Ap  
absolute interest 绝对权益 #VX]tr
h,  
absolute order of discharge 绝对破产解除令 G^d3$7  
absolute profit margin 绝对利润幅度 Qt4mg?X/  
absolute value 实值；绝对值 -nNKUt .I  
absolutely vested interest 绝对既得权益 p+=zl`\=|  
absorbed cost 已吸收成本；已分摊成本 =H;n$ -P  
absorption 吸收；分摊；合并 wGLMLbj5  
absorption rate 吸收率；摊配率；分摊率 /W,hO
v  
ACB Finance Limited 亚洲商业财务有限公司 fU$Jh/#":  
acceptable form of reciprocity 合理的互惠条件 [ft6xI  
acceptable rate 适当利率；适当汇率 ~Re4
zU  
acceptance agreement 承兑协议 }V]b4t  
acceptance for honour 参加承兑 o i'iZX  
acceptor 承兑人；接受人；受票人 ;?HP/dZLz  
acceptor for honour 参加承兑人 4Y5 9^  
accident insurance 意外保险 KU $,{Sn6@  
Accident Insurance Association of Hong Kong 香港意外保险公会 .c]>*/( +  
accident insurance scheme 意外保险计划 Wd;t(5Xl  
accident year basis 意外年度基准 'hr_g* i  
accommodation 通融；贷款 `e'wWV  
accommodation bill 通融票据；空头票据 Gf.ywqE$Y$  
accommodation party 汇票代发人 QYo04`Rl  
account balance 帐户余额；帐户结余 tj
ThQ  
account book 帐簿 j$Ndq(<tG  
account collected in advance 预收款项 Q9OCf"n$  
account current book 往来帐簿 #>aq'47j  
account of after-acquired property 事后取得的财产报告 D1y`J&A>Q  
account of defaulter 拖欠帐目 ?X|q   
account payable 应付帐款 ZOPK  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "|(. W3f1  
account receivable 应收帐款 AAa7)^R  
account receivable report 应收帐款报表 }w4OCN\1  
account statement 结单；帐单；会计财务报表 [(*Eg!?W
=  
account title 帐户名称；会计科目 O1o>eDE5A  
accountant's report 会计师报告 7 w,D2T  
Accountant's Report Rules 会计师报告规则 hA 5p'a+K  
accounting and auditing procedure 会计与审计程序；会计与核数程序 MUl7o@{'  
Accounting Arrangements 《会计安排》 Mu/(Xp62  
accounting basis 会计基础 5T.U=_ag  
accounting by Official Receiver 破产管理署署长呈交的帐目 <Mvniz  
Accounting Circular 《会计通告》 >6Uc|D  
accounting class 会计类别 }d;2[fR)  
accounting date 记帐日期；会计结算日期 [r"Oi| 8I  
accounting for money 款项核算 rGNa[1{kRs  
Accounting Officer 会计主任 : 8OT  
accounting period 会计报告期；会计期 15J"iN2"W  
accounting policy 会计政策；会计方针 &u& WP  
accounting practice 会计惯例 4#>Z.sf  
accounting principle 会计准则 KS(H_&j  
accounting record 会计记录 >(P(!^[f  
accounting report 会计报告 
U:8]G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B0|W
  
Accounting Society of China 中国会计学会 m
mJnE  
accounting statement 会计报表 AJB NM  
accounting system 会计制度；会计系统 stK}K-=`  
accounting transaction 会计事项；帐务交易 *_I`{9~'  
accounting treatment 会计处理 !0lk}Uzkh  
accounting year 会计年度 bu6Sp3g  
accretion 增值；添加 t<fah3hl  
accrual 应计项目；应累算数目 !y XGAg,  
accrual basis 应计制；权责发生制 Z:^#9D{  
accrual basis accounting 应计制会计；权责发生制会计 IH=$ wc  
accrue 应累算；应计 yfV]f LZ  
accrued benefit 应累算利益 D|(\5]:R  
accrued charges 应计费用 zx<PX
 
accrued cumulative preference share dividend 应累算的累积优先股股息 uz+WVmb  
accrued expenses 应累算费用 KwHN c\\  
accrued interest payable 应付利息；应计未付利息 3}s]F/e  
accrued interest receivable 应收利息；应计未收利息 >?K=l]!(*  
accrued right 累算权益 W8bp3JX"  
accruing profit 应累算的利润 *K_8=TIA*  
accumulated fiscal reserve 累积财政储备 U&6A)SW,k  
accumulated profit 累积利润；滚存溢利 >6yQuB  
accumulated reserve 累积储备 F%a&|X  
accumulation of surplus income 累积收益盈余 GdUsv  
acquired assets 既得资产 qdZ ^D  
acquisition 收购；购置；取得 $"NH{%95}  
acquisition cost 购置成本 er24}G8  
acquisition expenses 购置费用 Q/3
*65  
acquisition of 100% interest 收购全部股权 *#>(P  
acquisition of control 取得控制权 aHu0z:  
acquisition of fixed assets 购置固定资产 \5&Mg81  
acquisition of shell “买壳” vdn)+fZ;   
acquisition price 收购价 ; UgwV/d  
act of God 天灾 mZB:j]T  
acting partner 执事合伙人 D+;4|7s+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 OKm,iIp ]  
active partner 积极参与的合伙人 0qNmao4E_  
active trading 交投活跃 T8\@CV!  
actual circulation 实际流通 ,nL~?h-Zh  
actual cost 实际成本 |~%RSS~b*  
actual expenditure 实际开支；实际支出 Sak^J.~G[  
actual income 实际入息；实际收入；实际收益 y _apT<P  
actual market 现货市场 @C@9Tw 2Y  
actual price 现货价；实际价格 %[KnpJ{\  
actual profit 实际利润 kSEA  
actual quotation 实盘；实际价位；实际报价 GC# [&>L  
actual year basis 按实际年度计算 Tv7W)?3h  
actuals 实货 RQWUO^&e^  
actuarial investigation 精算调查 B!J?,SB  
actuarial principle 精算原则 }iDRlE,  
actuarial report 精算师报告 VtzZ1/JE  
Actuarial Society of Hong Kong 香港精算学会 \?v&JmEU  
actuarial valuation 精算师估值 |-vyhr0  
actuary 精算师 A@|Z^T:  
ad referendum agreement 暂定协议；有待覆核的协定 :I7qw0?  
ad valorem duty 从价税；按值征税 i_m&qy<v  
ad valorem duty system 从价税制 9\?&u_ U"  
ad valorem fee 从价费  ,d/$!Yf  
ad valorem tariff 从价关税 lwt,w<E$  
additional allowance 额外免税额 p'^}J$  
additional amount for unexpired risk 未过期风险的额外款额 !{V`N|0  
additional assessable profit 补加应评税利润 u,iiS4'Ze  
additional assessment 补加评税 32+N?[9 *  
additional commitment 额外承担 ha|2u(4  
additional commitment vote 额外承担拨款 5K9W5hA:D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W (TTsnnx  
additional dependent parent allowance 供养父母额外免税额 6[XaIco=C  
additional provision 额外拨款 z^gz kXx7  
additional stamp duty 附加印花税 gmu.8  
additional tax 补加税罚款；补加税款 >DY/CcG\P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wT+60X'  
adjudged bankrupt 被裁定破产 M6MxY\uM  
adjudicated bankrupt 裁定破产人 "?k'S{;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1f^oW[w&  
adjudication of bankruptcy 裁定破产；宣告破产 a9lYX*:  
adjudication of insolvency 裁定无力偿还债务 <hy!B4  
adjusted actual 经调整的实数；调整后的实数 qDswFs(
 
adjusted current assets 经调整的流动资产；调整后的流动资产 }mp`!7?>O  
adjusted figure 经调整的数字；调整后的数额 E l.eK9L  
adjusted liabilities 经调整的负债；调整后的负债 @Z$fEG)9  
adjusted loss 经调整的亏损；调整后的亏损 ?xKiN5q"6  
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 ;;UsHhbhI  
adjusted profit 经调整的利润；调整后的利润 JYjc^m  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~7}no}7  
adjusted value 经调整的价值；调整后的价值 n}Thc6f3D  
adjustment 调整；修订；理算〔保险〕 rA<J^dX=C  
adjustment centre 调剂中心 </<z7V,{  
adjustment lag 调整过程的时间差距；调整时差 GPAC0K^p  
adjustment mechanism 调整机制 /Tl ybSC1  
adjustment of loss 亏损调整 _`QMEr?  
adjustment process 调整过程；调整程序 /:A239=+?  
adjustment range 调整幅度 Jt8M;Yk  
administered exchange rate 受管制汇率 056yhB