[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: o%4&1^ Vg  
S0Bl?XsD_  
A share Ａ股；甲类股份 Top#u  
abatement of tax 减税；减扣免税额 < o'7{  
ABN AMRO Bank N.V. 荷兰银行 pzt Zb  
above-the-line expenditure 线上项目支出；经常预算支出 e&H<lT  
above-the-line receipt 线上项目收入；经常预算收入 PFDWC3<  
ABSA Asia Limited 南非联合亚洲有限公司 {M)3GsP?  
absolute change 绝对数值变更 G"U>fwFuK  
absolute expenditure 实际开支 S,"ChR  
absolute guideline figure 绝对准则数字 q*RaX 4V  
absolute interest 绝对权益 \6`%NhkM_  
absolute order of discharge 绝对破产解除令 :d% -,v  
absolute profit margin 绝对利润幅度 Z |Lh^G  
absolute value 实值；绝对值 6t7;}t]t  
absolutely vested interest 绝对既得权益 B GEJiLH  
absorbed cost 已吸收成本；已分摊成本 <SC|A|  
absorption 吸收；分摊；合并 #a'x)$2;R|  
absorption rate 吸收率；摊配率；分摊率 %8}ksl07  
ACB Finance Limited 亚洲商业财务有限公司 LG&Q>pt.  
acceptable form of reciprocity 合理的互惠条件 -EkDG]my  
acceptable rate 适当利率；适当汇率 P2 K>|r  
acceptance agreement 承兑协议 G%p!os\>  
acceptance for honour 参加承兑 (;2J(GZ:$U  
acceptor 承兑人；接受人；受票人 kXZV%mnT7  
acceptor for honour 参加承兑人 LHHDt<+B  
accident insurance 意外保险 E?m#S  
Accident Insurance Association of Hong Kong 香港意外保险公会 1&@wb'MBs.  
accident insurance scheme 意外保险计划 YAC zznN  
accident year basis 意外年度基准 ,[ J'!NC1  
accommodation 通融；贷款 Pu%>j'A  
accommodation bill 通融票据；空头票据 8v)~J}[Bz  
accommodation party 汇票代发人 L$TKO,T  
account balance 帐户余额；帐户结余 vn%U;}  
account book 帐簿 9Pob|UA  
account collected in advance 预收款项 <k-@R!K~JC  
account current book 往来帐簿 { Sliy'  
account of after-acquired property 事后取得的财产报告 eZ.0,A*1B1  
account of defaulter 拖欠帐目 <0Egkz3s  
account payable 应付帐款 dT,m{[+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 WlQ&Yau  
account receivable 应收帐款 FvI0 J  
account receivable report 应收帐款报表 ZvnZ}t>?  
account statement 结单；帐单；会计财务报表 _@~kYz  
account title 帐户名称；会计科目 b1,T!xL  
accountant's report 会计师报告 0Li'a{n2  
Accountant's Report Rules 会计师报告规则 J|2Hqd  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <j8&u/Za~'  
Accounting Arrangements 《会计安排》 ETWmeMN  
accounting basis 会计基础 L%s4snE  
accounting by Official Receiver 破产管理署署长呈交的帐目 a@=36gx)  
Accounting Circular 《会计通告》 Fx88R!  
accounting class 会计类别 SiuO99'nV  
accounting date 记帐日期；会计结算日期 Mevyj;1t  
accounting for money 款项核算 _F|_C5A  
Accounting Officer 会计主任 KGE-RK  
accounting period 会计报告期；会计期 hzPB~obC  
accounting policy 会计政策；会计方针 `1d`9AS2g  
accounting practice 会计惯例 ]B
QWA  
accounting principle 会计准则 zRJKIm  
accounting record 会计记录 4\'81"ei  
accounting report 会计报告 =|5bhwU]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &CeF^  
Accounting Society of China 中国会计学会 ~ %YTJS  
accounting statement 会计报表 !q6V@&  
accounting system 会计制度；会计系统 b}U&bFl  
accounting transaction 会计事项；帐务交易 K^qUlyv  
accounting treatment 会计处理 cA*X$j6  
accounting year 会计年度 M Xt +  
accretion 增值；添加 6!Ji>h.Ak  
accrual 应计项目；应累算数目 .'2gJ"?,  
accrual basis 应计制；权责发生制 Lz>{FOR  
accrual basis accounting 应计制会计；权责发生制会计 +i_f.Ipp  
accrue 应累算；应计 bZ22O"F  
accrued benefit 应累算利益 59NWyi4i  
accrued charges 应计费用 M>H^<N}'A  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~CdseSo9  
accrued expenses 应累算费用 6k=Wt7C  
accrued interest payable 应付利息；应计未付利息 FZ.z'3I  
accrued interest receivable 应收利息；应计未收利息 J'^$|/Q  
accrued right 累算权益 Y./}z CT  
accruing profit 应累算的利润 rRG\:<a  
accumulated fiscal reserve 累积财政储备 "T1#*"{j  
accumulated profit 累积利润；滚存溢利 N9h@1'>  
accumulated reserve 累积储备 6p]R)K>wS  
accumulation of surplus income 累积收益盈余 @?cXa: tX  
acquired assets 既得资产 t5 v)6|  
acquisition 收购；购置；取得 )E~\H+FP6  
acquisition cost 购置成本 ?NzeP?g  
acquisition expenses 购置费用 i~s9Ot  
acquisition of 100% interest 收购全部股权 yY-t4WeXP  
acquisition of control 取得控制权 {f-/,g~  
acquisition of fixed assets 购置固定资产 'W2$wN+P  
acquisition of shell “买壳” Sfa m=.l  
acquisition price 收购价 2c`=S5  
act of God 天灾 ihY^~  
acting partner 执事合伙人 bOIM0<(h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +:Q/<^Z  
active partner 积极参与的合伙人 I;.E}k   
active trading 交投活跃 Sq8Q*  
actual circulation 实际流通 u{nWjqrM*5  
actual cost 实际成本 iK:qPrk-  
actual expenditure 实际开支；实际支出 eh7r'DmAR  
actual income 实际入息；实际收入；实际收益 #~-&&S4a.J  
actual market 现货市场 ~0r.3KTl"Y  
actual price 现货价；实际价格 ^8*SCM_A  
actual profit 实际利润 ;OCI.S8  
actual quotation 实盘；实际价位；实际报价 ~+iJp
W  
actual year basis 按实际年度计算 {UC<I.5X  
actuals 实货 BRzWZq%r3  
actuarial investigation 精算调查 -/2$P  
actuarial principle 精算原则 X*yp=qI  
actuarial report 精算师报告 =RE_Urt:  
Actuarial Society of Hong Kong 香港精算学会 o@`E.4
 
actuarial valuation 精算师估值 glX2L~  
actuary 精算师 =y]b|"s~2  
ad referendum agreement 暂定协议；有待覆核的协定 ^Ro du  
ad valorem duty 从价税；按值征税 H^1 a3L]  
ad valorem duty system 从价税制 2bxMIr  
ad valorem fee 从价费 !vp!\Zj7o  
ad valorem tariff 从价关税 QuRg(K%:  
additional allowance 额外免税额 e^_@^(||!6  
additional amount for unexpired risk 未过期风险的额外款额 0THA
I  
additional assessable profit 补加应评税利润 lR2;g:&H  
additional assessment 补加评税 s@[t5R  
additional commitment 额外承担 TY[d%rMm  
additional commitment vote 额外承担拨款 ~teW1lMu(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n)!_HNc9  
additional dependent parent allowance 供养父母额外免税额
3U.qN0]  
additional provision 额外拨款 GE+csnA2  
additional stamp duty 附加印花税 Z3~*R7G8>  
additional tax 补加税罚款；补加税款 i
T9Ex9RL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &b")`p&K  
adjudged bankrupt 被裁定破产
Jl4XE%0  
adjudicated bankrupt 裁定破产人 #TwE??m
s  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LA%al @  
adjudication of bankruptcy 裁定破产；宣告破产 +ENW=N  
adjudication of insolvency 裁定无力偿还债务 2.2a2.I1  
adjusted actual 经调整的实数；调整后的实数 pyJOEL]1F  
adjusted current assets 经调整的流动资产；调整后的流动资产 0F'UFn>{  
adjusted figure 经调整的数字；调整后的数额 d;:&3r|X  
adjusted liabilities 经调整的负债；调整后的负债 5T3>fw2G  
adjusted loss 经调整的亏损；调整后的亏损 >6834e  
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 ZDJWd
=E  
adjusted profit 经调整的利润；调整后的利润 "$ cT*}br  
adjusted surplus 经调整的盈余额；调整后的盈余额 KrG6z#)Uz  
adjusted value 经调整的价值；调整后的价值 }V,M0b>  
adjustment 调整；修订；理算〔保险〕 je3n'^m  
adjustment centre 调剂中心 +p6\R;_E  
adjustment lag 调整过程的时间差距；调整时差 .(]1PKW  
adjustment mechanism 调整机制 B2WX#/lgd  
adjustment of loss 亏损调整 l:,UN07s  
adjustment process 调整过程；调整程序 U (7P X`1  
adjustment range 调整幅度 c7!`d.{90  
administered exchange rate 受管制汇率 P]{.e UB@c