[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: P3bRv^  
#d8]cm=  
A share Ａ股；甲类股份 d> M0:  
abatement of tax 减税；减扣免税额 e>Q:j_?.e  
ABN AMRO Bank N.V. 荷兰银行 b0f6?s  
above-the-line expenditure 线上项目支出；经常预算支出 j; /@A lZl  
above-the-line receipt 线上项目收入；经常预算收入 QdZHIgh`i  
ABSA Asia Limited 南非联合亚洲有限公司 GLY,
<O>D5  
absolute change 绝对数值变更 3 } $9./+  
absolute expenditure 实际开支 ;d7Qw~v1s  
absolute guideline figure 绝对准则数字 o)\EfPT  
absolute interest 绝对权益 'o]}vyz;  
absolute order of discharge 绝对破产解除令 g3n>}\xG>  
absolute profit margin 绝对利润幅度  OG IN-  
absolute value 实值；绝对值 U&kdR+dB  
absolutely vested interest 绝对既得权益 1b=\l/2  
absorbed cost 已吸收成本；已分摊成本 cL%e P.  
absorption 吸收；分摊；合并 -}qay@cDt  
absorption rate 吸收率；摊配率；分摊率 mznE Cy  
ACB Finance Limited 亚洲商业财务有限公司 9MRe?  
acceptable form of reciprocity 合理的互惠条件 /\jRr7 Cd  
acceptable rate 适当利率；适当汇率 \XY2s&"  
acceptance agreement 承兑协议 w4y???90)  
acceptance for honour 参加承兑 Z_<Wr7D  
acceptor 承兑人；接受人；受票人 H_JT"~_2  
acceptor for honour 参加承兑人 j~2t^Qz  
accident insurance 意外保险 a;7gy419<p  
Accident Insurance Association of Hong Kong 香港意外保险公会 =Oh/4TbW[  
accident insurance scheme 意外保险计划 ^sZHy4-yK#  
accident year basis 意外年度基准 .@(MNq{"6  
accommodation 通融；贷款 IOUzj{G#  
accommodation bill 通融票据；空头票据 >48)@sS  
accommodation party 汇票代发人 q[Y*.%~  
account balance 帐户余额；帐户结余 XK l3B=h  
account book 帐簿 9LEU
j  
account collected in advance 预收款项 @(st![i +  
account current book 往来帐簿 =>C3IR/  
account of after-acquired property 事后取得的财产报告 d cht8nX7~  
account of defaulter 拖欠帐目 ilj9&.isB  
account payable 应付帐款 0w^awT< $6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >>7m'-k%D  
account receivable 应收帐款 JENq?$S  
account receivable report 应收帐款报表 .9bP8u2B{  
account statement 结单；帐单；会计财务报表 `4]-B@ 7_  
account title 帐户名称；会计科目 /Bnh%6#ab  
accountant's report 会计师报告 fl 9J  
Accountant's Report Rules 会计师报告规则 !P:~oo=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 BYDOTy/%nJ  
Accounting Arrangements 《会计安排》 $uNYus^vS  
accounting basis 会计基础 Q5v_^O<!  
accounting by Official Receiver 破产管理署署长呈交的帐目 U}`HN*Q.q  
Accounting Circular 《会计通告》 @h\u}Ee  
accounting class 会计类别 m
K7eg Ao  
accounting date 记帐日期；会计结算日期 l< |)LDq~  
accounting for money 款项核算 g60rm1b  
Accounting Officer 会计主任 _1Iw"K49Qx  
accounting period 会计报告期；会计期 d
'wWj  
accounting policy 会计政策；会计方针 EEp,Z`  
accounting practice 会计惯例 a _(vpD
^  
accounting principle 会计准则 *C(XGX\?-  
accounting record 会计记录 :] +D+[c)  
accounting report 会计报告 oxm3R8S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;-sF%c  
Accounting Society of China 中国会计学会 b{d@:"  
accounting statement 会计报表 [318Q%W&  
accounting system 会计制度；会计系统 ~4tu*\P  
accounting transaction 会计事项；帐务交易 ;i&'va$  
accounting treatment 会计处理 gTP0:  
accounting year 会计年度 :-.bXOB(  
accretion 增值；添加 Co>=<\yi  
accrual 应计项目；应累算数目 Ih0kdi  
accrual basis 应计制；权责发生制 Ik|nL#JH]  
accrual basis accounting 应计制会计；权责发生制会计 D7x"P-ie  
accrue 应累算；应计 Q|o~\h<  
accrued benefit 应累算利益 {*PB+WGe  
accrued charges 应计费用 -z4
pI=  
accrued cumulative preference share dividend 应累算的累积优先股股息 rOy-6og
 
accrued expenses 应累算费用 Q<pL5[00fD  
accrued interest payable 应付利息；应计未付利息 F4Gv=q)Z  
accrued interest receivable 应收利息；应计未收利息 Ey;uaqt  
accrued right 累算权益 ] Vbv64M3  
accruing profit 应累算的利润 DP ZG_{3D  
accumulated fiscal reserve 累积财政储备 i/UHDqZ  
accumulated profit 累积利润；滚存溢利 `H6kC$^Ofx  
accumulated reserve 累积储备 ;HeUD5Nt6F  
accumulation of surplus income 累积收益盈余 Hi<5jl  
acquired assets 既得资产 qMe$Qr8  
acquisition 收购；购置；取得 e'zG=  
acquisition cost 购置成本 _6 |lw&o07  
acquisition expenses 购置费用 (-(sBQa+  
acquisition of 100% interest 收购全部股权 B@Q Ate7  
acquisition of control 取得控制权 v5GV"qY  
acquisition of fixed assets 购置固定资产 V}kZowWD  
acquisition of shell “买壳” !8U\GR `  
acquisition price 收购价 %
9A6c(L  
act of God 天灾 50.cMms  
acting partner 执事合伙人 zj^Ys`nl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 V1j5jjck  
active partner 积极参与的合伙人 5[Yzi> o[  
active trading 交投活跃 Q=%1@ ,x"  
actual circulation 实际流通 Q0_UBm^f  
actual cost 实际成本 : )\<  
actual expenditure 实际开支；实际支出 k/yoRv%  
actual income 实际入息；实际收入；实际收益 gG^K\+S  
actual market 现货市场 s^b2H !~  
actual price 现货价；实际价格 <OcD[5  
actual profit 实际利润 T0ebW w  
actual quotation 实盘；实际价位；实际报价 E8~Bp-G)  
actual year basis 按实际年度计算 !;^sIoRPV  
actuals 实货 /JfRy%31  
actuarial investigation 精算调查 c?{&=,u2  
actuarial principle 精算原则 H1>}E5^?  
actuarial report 精算师报告 mRw &^7r  
Actuarial Society of Hong Kong 香港精算学会 XOzd{  
actuarial valuation 精算师估值 pN"d~Z8  
actuary 精算师 MGd 7Ont  
ad referendum agreement 暂定协议；有待覆核的协定 &JM|u ww?1  
ad valorem duty 从价税；按值征税 dw8Ce8W  
ad valorem duty system 从价税制 ;k<g#She  
ad valorem fee 从价费 d3AOuVUf  
ad valorem tariff 从价关税 geL)v7t+#  
additional allowance 额外免税额 <8>gb!DG  
additional amount for unexpired risk 未过期风险的额外款额 R;gN^Yjk:  
additional assessable profit 补加应评税利润 < 6[XE  
additional assessment 补加评税 3EN?{T<yf  
additional commitment 额外承担 ~1
Q$Fg Lk  
additional commitment vote 额外承担拨款 lz1l1.f8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p*8LS7UT  
additional dependent parent allowance 供养父母额外免税额 Lmx95[#@a  
additional provision 额外拨款 y8uB>z+#+;  
additional stamp duty 附加印花税 |"vUC/R2&  
additional tax 补加税罚款；补加税款 R g7 O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {i)k#`  
adjudged bankrupt 被裁定破产 hTZaI*  
adjudicated bankrupt 裁定破产人 y_:i'Ri.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vlAYKtl3]  
adjudication of bankruptcy 裁定破产；宣告破产 {1.t ZCMT  
adjudication of insolvency 裁定无力偿还债务 6u`E{$  
adjusted actual 经调整的实数；调整后的实数 TpLlbsd  
adjusted current assets 经调整的流动资产；调整后的流动资产 UW*[)yw]  
adjusted figure 经调整的数字；调整后的数额 E=.4(J7K  
adjusted liabilities 经调整的负债；调整后的负债 "MD  
adjusted loss 经调整的亏损；调整后的亏损 hmv"|1Sa!~  
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 pmR6(/B#  
adjusted profit 经调整的利润；调整后的利润 Gk0f#;  
adjusted surplus 经调整的盈余额；调整后的盈余额 o/bmS57  
adjusted value 经调整的价值；调整后的价值 sG`:mc~0  
adjustment 调整；修订；理算〔保险〕 GtRc7,  
adjustment centre 调剂中心 UGK4uK+I`  
adjustment lag 调整过程的时间差距；调整时差 V8w!yc  
adjustment mechanism 调整机制 5"=qVmT)  
adjustment of loss 亏损调整 1-4iy_d  
adjustment process 调整过程；调整程序 gf()NfUvRH  
adjustment range 调整幅度 /l-lkG5  
administered exchange rate 受管制汇率 pZx'%-\-T