[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: ,80qwN,  
8A}w}h  
A share Ａ股；甲类股份 /%9D$\  
abatement of tax 减税；减扣免税额 >_P7k5Y^  
ABN AMRO Bank N.V. 荷兰银行 4s nL((  
above-the-line expenditure 线上项目支出；经常预算支出 fyPpzA0  
above-the-line receipt 线上项目收入；经常预算收入 HQ ~`ha.  
ABSA Asia Limited 南非联合亚洲有限公司 ,dn9tY3  
absolute change 绝对数值变更 occ^bq  
absolute expenditure 实际开支 sm5\> L3V  
absolute guideline figure 绝对准则数字 $X8(OS5d'  
absolute interest 绝对权益 >c%OnA,3  
absolute order of discharge 绝对破产解除令 exw~SvT3  
absolute profit margin 绝对利润幅度 1ael{ b!  
absolute value 实值；绝对值 ~Q"3#4l  
absolutely vested interest 绝对既得权益 |niYN7 17  
absorbed cost 已吸收成本；已分摊成本 [ qt hn[3  
absorption 吸收；分摊；合并 RY'f%c  
absorption rate 吸收率；摊配率；分摊率 eznt "Rr2  
ACB Finance Limited 亚洲商业财务有限公司 3~Od2nk(x  
acceptable form of reciprocity 合理的互惠条件 `v3WJ>Q!N?  
acceptable rate 适当利率；适当汇率 F8M&.TE_3  
acceptance agreement 承兑协议 vdw5T&Q{{C  
acceptance for honour 参加承兑 ^Gt&c_gH  
acceptor 承兑人；接受人；受票人 w>Iw&US  
acceptor for honour 参加承兑人 v+uq  
accident insurance 意外保险 pSp/Qpb-B  
Accident Insurance Association of Hong Kong 香港意外保险公会 %jz]s4u$5j  
accident insurance scheme 意外保险计划 >)*'w!  
accident year basis 意外年度基准 1=(jpy  
accommodation 通融；贷款 bA}9He1  
accommodation bill 通融票据；空头票据 eygmhaE  
accommodation party 汇票代发人 r/zuo6"5  
account balance 帐户余额；帐户结余 Y,Dd}an  
account book 帐簿 O 4zD >O  
account collected in advance 预收款项 Q ^X  
account current book 往来帐簿 K ;\~otR^  
account of after-acquired property 事后取得的财产报告 yO*~)ALb+  
account of defaulter 拖欠帐目 _DsA<SJ]  
account payable 应付帐款 EdFCaW}""  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,5oe8\uz  
account receivable 应收帐款 Ie{98  
account receivable report 应收帐款报表 abiZ"?(  
account statement 结单；帐单；会计财务报表 +GCN63nX  
account title 帐户名称；会计科目 nZZNx  
accountant's report 会计师报告 xIu#  
Accountant's Report Rules 会计师报告规则 8*7t1$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 wKOljE6d  
Accounting Arrangements 《会计安排》 ~hK7(K  
accounting basis 会计基础 G8=2=/ !  
accounting by Official Receiver 破产管理署署长呈交的帐目 < kyT{[e+6  
Accounting Circular 《会计通告》 3FRz&FS:j  
accounting class 会计类别 iUSP+iC,  
accounting date 记帐日期；会计结算日期 Uytq,3Gj
6  
accounting for money 款项核算 _M'WTe  
Accounting Officer 会计主任 MzjV>.  
accounting period 会计报告期；会计期 ^X-3YhJ4U  
accounting policy 会计政策；会计方针 nOq?Q  
accounting practice 会计惯例 |vW(;j6  
accounting principle 会计准则 gc(Gc vdB\  
accounting record 会计记录 y/=:F=H@w  
accounting report 会计报告 qLrvKoEX2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %Aaf86pkp  
Accounting Society of China 中国会计学会 =k.:XblEe[  
accounting statement 会计报表 DUH\/<^g  
accounting system 会计制度；会计系统 tGt/=~n9  
accounting transaction 会计事项；帐务交易 EmrUzaGD  
accounting treatment 会计处理 aAM!;3j]B`  
accounting year 会计年度 \H(r }D$u<  
accretion 增值；添加 ?88k`T'EI  
accrual 应计项目；应累算数目 VB>KT(n-b  
accrual basis 应计制；权责发生制 kc*zP=  
accrual basis accounting 应计制会计；权责发生制会计 t~5m[C[`w  
accrue 应累算；应计 O-m=<Fk> D  
accrued benefit 应累算利益 oh*Hzb  
accrued charges 应计费用 YywiY).]@  
accrued cumulative preference share dividend 应累算的累积优先股股息 4I7B #{  
accrued expenses 应累算费用 u#(& R"6  
accrued interest payable 应付利息；应计未付利息 W|@
7I@@$"  
accrued interest receivable 应收利息；应计未收利息 G!]%xFwYa  
accrued right 累算权益 vTnrSNdSE  
accruing profit 应累算的利润 t][U`1>i  
accumulated fiscal reserve 累积财政储备 <Q
57}[$*)  
accumulated profit 累积利润；滚存溢利 )ph**g  
accumulated reserve 累积储备 6P,vGmR  
accumulation of surplus income 累积收益盈余 2P \k;T(  
acquired assets 既得资产 Xjb 4dip  
acquisition 收购；购置；取得 s|er+-'  
acquisition cost 购置成本 BR&T,x/d  
acquisition expenses 购置费用 !LGnh  
acquisition of 100% interest 收购全部股权 MmIVTf4  
acquisition of control 取得控制权 )-qWcf?  
acquisition of fixed assets 购置固定资产 1Yr&E_5/  
acquisition of shell “买壳” ~bm VpoI  
acquisition price 收购价 K6u Z4 m;  
act of God 天灾 7JC^+rk  
acting partner 执事合伙人 sb1Zm*m6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 By3y.}'Ub9  
active partner 积极参与的合伙人 P:~Xaz\F  
active trading 交投活跃 T6/d[SH>  
actual circulation 实际流通 +f5|qbX/\  
actual cost 实际成本 h bZ]DRg  
actual expenditure 实际开支；实际支出 z-9@K<`H  
actual income 实际入息；实际收入；实际收益 7CKpt.Sz6  
actual market 现货市场 B#o/3  
actual price 现货价；实际价格 bxxazsj^  
actual profit 实际利润 LwPZRE#  
actual quotation 实盘；实际价位；实际报价 }Iyr u3M][  
actual year basis 按实际年度计算 ^Rel-=Z$B  
actuals 实货 l ~bjNhk  
actuarial investigation 精算调查 OO7 sj@  
actuarial principle 精算原则 8`\^wG$W  
actuarial report 精算师报告 C-wwQbdG/  
Actuarial Society of Hong Kong 香港精算学会 N+)gYb6h  
actuarial valuation 精算师估值 +&AKDVmx  
actuary 精算师 w)Rtt 9  
ad referendum agreement 暂定协议；有待覆核的协定 4[\$3t.L
 
ad valorem duty 从价税；按值征税 sObH#/l`  
ad valorem duty system 从价税制 `zRE$O  
ad valorem fee 从价费 D)kh"cK*1  
ad valorem tariff 从价关税 KBUClx?  
additional allowance 额外免税额 C]X:@^Hy  
additional amount for unexpired risk 未过期风险的额外款额 FWi c/ 7  
additional assessable profit 补加应评税利润 8| -j]   
additional assessment 补加评税 XwZ~pY ~  
additional commitment 额外承担 M-#
OPj*  
additional commitment vote 额外承担拨款 E$u9Jb
e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t^8ii  
additional dependent parent allowance 供养父母额外免税额 0n FEPMO  
additional provision 额外拨款 %1E
x{H hb  
additional stamp duty 附加印花税 ym\AVRO{  
additional tax 补加税罚款；补加税款 ;-aF\}D@n  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L9lNAiOH  
adjudged bankrupt 被裁定破产 k!&G;6O-  
adjudicated bankrupt 裁定破产人 y_s^dQe  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2&e2/KEWR  
adjudication of bankruptcy 裁定破产；宣告破产 >DFpL$oP  
adjudication of insolvency 裁定无力偿还债务 Lc&L F*  
adjusted actual 经调整的实数；调整后的实数 +%O_xq
q  
adjusted current assets 经调整的流动资产；调整后的流动资产
t:N YsL  
adjusted figure 经调整的数字；调整后的数额 .J/x@  
adjusted liabilities 经调整的负债；调整后的负债 +*I'!)T^B  
adjusted loss 经调整的亏损；调整后的亏损 U~;Rzoe)q*  
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 *Ce8( "v,  
adjusted profit 经调整的利润；调整后的利润 xJ-(]cO'  
adjusted surplus 经调整的盈余额；调整后的盈余额 `[OJ)tHE  
adjusted value 经调整的价值；调整后的价值 |b BA0.yS  
adjustment 调整；修订；理算〔保险〕 uG5RE  
adjustment centre 调剂中心 >A]U.C  
adjustment lag 调整过程的时间差距；调整时差 )A@ } mIs"  
adjustment mechanism 调整机制 qD/GYqvm  
adjustment of loss 亏损调整 Q3@MRR^tY  
adjustment process 调整过程；调整程序 )2nx5"  
adjustment range 调整幅度 8!R +wy  
administered exchange rate 受管制汇率 Z+gG.|"k