[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: nW"O+s3  
yj#FO'UY  
A share Ａ股；甲类股份 sS;)d  
abatement of tax 减税；减扣免税额 Sn4xv2/  
ABN AMRO Bank N.V. 荷兰银行 y6tqemz  
above-the-line expenditure 线上项目支出；经常预算支出 J`)/\9'&&  
above-the-line receipt 线上项目收入；经常预算收入 G+Z ,ic  
ABSA Asia Limited 南非联合亚洲有限公司 A{J?I:  
absolute change 绝对数值变更 v%AepK&  
absolute expenditure 实际开支 f=}T^Z<  
absolute guideline figure 绝对准则数字 E:B"!Y6  
absolute interest 绝对权益 gaz",kK<  
absolute order of discharge 绝对破产解除令 %J9u?-~  
absolute profit margin 绝对利润幅度 a>W++8t1 ;  
absolute value 实值；绝对值 V0Oqq0\  
absolutely vested interest 绝对既得权益 k{#k:  
absorbed cost 已吸收成本；已分摊成本 Khi;2{`  
absorption 吸收；分摊；合并 @vyEN.K%mm  
absorption rate 吸收率；摊配率；分摊率 !reOYt|  
ACB Finance Limited 亚洲商业财务有限公司 }T(=tfv@  
acceptable form of reciprocity 合理的互惠条件 8y<.yfgG  
acceptable rate 适当利率；适当汇率 ]xMZo){[|  
acceptance agreement 承兑协议 w(aj'i  
acceptance for honour 参加承兑 l7jen=(Zb;  
acceptor 承兑人；接受人；受票人 h)ZqZ'k$  
acceptor for honour 参加承兑人 %L-qAI&V  
accident insurance 意外保险 ;22?-F^  
Accident Insurance Association of Hong Kong 香港意外保险公会 9x!k vB6  
accident insurance scheme 意外保险计划 CEkUXsp  
accident year basis 意外年度基准 %a WRXW@c  
accommodation 通融；贷款 e+-#/i*  
accommodation bill 通融票据；空头票据 E56  
accommodation party 汇票代发人 J^yqu{
  
account balance 帐户余额；帐户结余 .=Oww  
account book 帐簿 Z8FgxR  
account collected in advance 预收款项 No6-i{HZ  
account current book 往来帐簿 )
Jk$j  
account of after-acquired property 事后取得的财产报告 hBnUpYec  
account of defaulter 拖欠帐目 r>ed/<_>m;  
account payable 应付帐款 iTq&h=
(n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jY%.t)>)  
account receivable 应收帐款 lSaX!${R'T  
account receivable report 应收帐款报表 l$\B>u,>  
account statement 结单；帐单；会计财务报表 /eH3 7H  
account title 帐户名称；会计科目 HM0&%  
accountant's report 会计师报告 $%\6"P/64  
Accountant's Report Rules 会计师报告规则 ; 8DtnnE  
accounting and auditing procedure 会计与审计程序；会计与核数程序 EK=0oy[  
Accounting Arrangements 《会计安排》 G^nG^HTo5  
accounting basis 会计基础 "*D9.LyM  
accounting by Official Receiver 破产管理署署长呈交的帐目 4]m{^z`1  
Accounting Circular 《会计通告》 Dt[+HCCY:  
accounting class 会计类别 ]58~b%s  
accounting date 记帐日期；会计结算日期 d3q.i5']G  
accounting for money 款项核算 '}(>s%~  
Accounting Officer 会计主任 ;z9 ,c  
accounting period 会计报告期；会计期 >Rt:8uurAG  
accounting policy 会计政策；会计方针 h M7 SGEV  
accounting practice 会计惯例 =,;$d&#*h  
accounting principle 会计准则 P HOngn  
accounting record 会计记录 f!yl&ulKU  
accounting report 会计报告 #~/9cVm$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z-kv{y*Hu  
Accounting Society of China 中国会计学会 qOy(dG g  
accounting statement 会计报表 }"WovU{*s  
accounting system 会计制度；会计系统 tjRwbnT"  
accounting transaction 会计事项；帐务交易 H!7?#tRU  
accounting treatment 会计处理 x3FB`3y~s  
accounting year 会计年度 )@I] Rk?  
accretion 增值；添加 ysK J=  
accrual 应计项目；应累算数目 R[jFB 7dd  
accrual basis 应计制；权责发生制 kI!@J6  
accrual basis accounting 应计制会计；权责发生制会计 ^j${#Q  
accrue 应累算；应计 \^9n&MonM  
accrued benefit 应累算利益 \8<[P(!3  
accrued charges 应计费用 @OT$* Qh  
accrued cumulative preference share dividend 应累算的累积优先股股息 2;>uP#1]  
accrued expenses 应累算费用 .wq j
 
accrued interest payable 应付利息；应计未付利息 &l]F&-  
accrued interest receivable 应收利息；应计未收利息 ]5QXiF8`  
accrued right 累算权益 aWRi`poZT
 
accruing profit 应累算的利润 ]!sCWR  
accumulated fiscal reserve 累积财政储备 C4ktCN  
accumulated profit 累积利润；滚存溢利 oKGF'y?A>  
accumulated reserve 累积储备 @.a59kP8X  
accumulation of surplus income 累积收益盈余 F7jkl4  
acquired assets 既得资产 LlgFQfu8  
acquisition 收购；购置；取得 +{=U!}3|  
acquisition cost 购置成本 >f
Hu  
acquisition expenses 购置费用 !9HWx_,|Z  
acquisition of 100% interest 收购全部股权 %pOxt<  
acquisition of control 取得控制权 8$]SvfX  
acquisition of fixed assets 购置固定资产 '[8w8,v(  
acquisition of shell “买壳” =s*c(>  
acquisition price 收购价 eP:\\; ;  
act of God 天灾 q({-C  
acting partner 执事合伙人 k)D5>T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @8m%* pBg  
active partner 积极参与的合伙人 %7`eT^  
active trading 交投活跃 <m~8pM  
actual circulation 实际流通 Wf8@B#^{  
actual cost 实际成本 Ws0)B8y,|  
actual expenditure 实际开支；实际支出 MtPdpm6\  
actual income 实际入息；实际收入；实际收益 P(I%9  
actual market 现货市场 Bf  y  
actual price 现货价；实际价格 XSN=0N!GB  
actual profit 实际利润 G#`  
actual quotation 实盘；实际价位；实际报价 ^Tj{}<yT  
actual year basis 按实际年度计算 73S N\  
actuals 实货 zmD7]?|  
actuarial investigation 精算调查 q'y<UyT6  
actuarial principle 精算原则 . 4RU'9M  
actuarial report 精算师报告 vJi<PQ6  
Actuarial Society of Hong Kong 香港精算学会 `_1fa7,z  
actuarial valuation 精算师估值 'J0I$-QYk  
actuary 精算师 YR/I<m`]}  
ad referendum agreement 暂定协议；有待覆核的协定 y"7*u 3>"  
ad valorem duty 从价税；按值征税 4HZXv
\$  
ad valorem duty system 从价税制 N<4 nb  
ad valorem fee 从价费 |%|Vlu  
ad valorem tariff 从价关税
P"}"q ![  
additional allowance 额外免税额 PU%f`)  
additional amount for unexpired risk 未过期风险的额外款额 >0iCQKq  
additional assessable profit 补加应评税利润 tKuJ &I~  
additional assessment 补加评税 ~&<vAgy,  
additional commitment 额外承担 X-" +nThMn  
additional commitment vote 额外承担拨款 }.8yKj^p  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M6A0D+08  
additional dependent parent allowance 供养父母额外免税额 .]4MtG  
additional provision 额外拨款 ;K>'Gl  
additional stamp duty 附加印花税 K rG,T5  
additional tax 补加税罚款；补加税款 {"$[MYi:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Vh=U/{Rp1  
adjudged bankrupt 被裁定破产 UEx<;P8rP  
adjudicated bankrupt 裁定破产人 nIL67&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 OJA_OqVp$K  
adjudication of bankruptcy 裁定破产；宣告破产 `s+kYWg'Z  
adjudication of insolvency 裁定无力偿还债务 a @3s71  
adjusted actual 经调整的实数；调整后的实数 sz/^Ie-~  
adjusted current assets 经调整的流动资产；调整后的流动资产
#ucb  
adjusted figure 经调整的数字；调整后的数额 =<PEvIn  
adjusted liabilities 经调整的负债；调整后的负债 (xTGt",_Jo  
adjusted loss 经调整的亏损；调整后的亏损 ^[bFGKE  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 =6 zK1Z  
adjusted profit 经调整的利润；调整后的利润 "LkBN0D  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]o=ON95ja  
adjusted value 经调整的价值；调整后的价值 +03/A`PKrB  
adjustment 调整；修订；理算〔保险〕 >/ A'G  
adjustment centre 调剂中心 =w`uZ;l$Q  
adjustment lag 调整过程的时间差距；调整时差 7p!ROl^  
adjustment mechanism 调整机制 R: Ih#2R  
adjustment of loss 亏损调整 &\cS{35  
adjustment process 调整过程；调整程序 A*/8j\{n  
adjustment range 调整幅度 v?,@e5GZ  
administered exchange rate 受管制汇率 [MbbL