[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: g\1|<jb3  
<UwYI_OX  
A share Ａ股；甲类股份 Gq-~zmg  
abatement of tax 减税；减扣免税额 .l$U:d  
ABN AMRO Bank N.V. 荷兰银行 &l0,q=T  
above-the-line expenditure 线上项目支出；经常预算支出 H'}6Mw%r a  
above-the-line receipt 线上项目收入；经常预算收入 Y)2#\ F  
ABSA Asia Limited 南非联合亚洲有限公司 rgF4 W8  
absolute change 绝对数值变更 4{ [d '-H5  
absolute expenditure 实际开支 NqM=Nu\  
absolute guideline figure 绝对准则数字 1D1qOg"LE  
absolute interest 绝对权益 oSLm?Lu  
absolute order of discharge 绝对破产解除令 G7%f| Y  
absolute profit margin 绝对利润幅度 V1yP{XT=  
absolute value 实值；绝对值 QzxEkTc;  
absolutely vested interest 绝对既得权益 N(%(B  
absorbed cost 已吸收成本；已分摊成本 6w~Cyu4Ov  
absorption 吸收；分摊；合并 ajW2HH*9}A  
absorption rate 吸收率；摊配率；分摊率 7Q9| P?&:z  
ACB Finance Limited 亚洲商业财务有限公司 BS3{TGn  
acceptable form of reciprocity 合理的互惠条件 wz>[CXpi_  
acceptable rate 适当利率；适当汇率 aU*}.{<!  
acceptance agreement 承兑协议 L_q3m-x0h  
acceptance for honour 参加承兑 4UHviuOo8  
acceptor 承兑人；接受人；受票人 VniU:A  
acceptor for honour 参加承兑人 PYTwyqS  
accident insurance 意外保险 JCci*F#r  
Accident Insurance Association of Hong Kong 香港意外保险公会 5?m4B:W  
accident insurance scheme 意外保险计划 Qna*K7kv  
accident year basis 意外年度基准 EiVVVmm!  
accommodation 通融；贷款 9"zp>VR  
accommodation bill 通融票据；空头票据 w?Pex]i{  
accommodation party 汇票代发人 T+oOlug  
account balance 帐户余额；帐户结余 S6Y:Z0  
account book 帐簿 ={;7WB$  
account collected in advance 预收款项 _*Ej3=u  
account current book 往来帐簿 -us:!p1T  
account of after-acquired property 事后取得的财产报告 0U8'dYf  
account of defaulter 拖欠帐目 "R"{xOQ
l  
account payable 应付帐款  U4qk<!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gwr?(:?  
account receivable 应收帐款 +J#8wh  
account receivable report 应收帐款报表 Bru];%Qg%  
account statement 结单；帐单；会计财务报表 A4(k<<xjE  
account title 帐户名称；会计科目 jig3M N  
accountant's report 会计师报告 HPg%v|  
Accountant's Report Rules 会计师报告规则 _l2_) ~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 r
BOH9L  
Accounting Arrangements 《会计安排》 X#HH7V>  
accounting basis 会计基础 +X`&VO6~  
accounting by Official Receiver 破产管理署署长呈交的帐目 iH~A7e62OZ  
Accounting Circular 《会计通告》 q
Wf[X'  
accounting class 会计类别 =~5N/!  
accounting date 记帐日期；会计结算日期 YRMe<upo  
accounting for money 款项核算 r&IDTS#  
Accounting Officer 会计主任  O*.n;_&  
accounting period 会计报告期；会计期 E#,\[<pc  
accounting policy 会计政策；会计方针 al9( 9)  
accounting practice 会计惯例 aKE`nA0\B  
accounting principle 会计准则 @v3)N[|d  
accounting record 会计记录 3Yo)K  
accounting report 会计报告 Uf MQ?(,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gAVD-]`  
Accounting Society of China 中国会计学会 (UCCEQq5  
accounting statement 会计报表 >TiEYMW  
accounting system 会计制度；会计系统 
e<(6x[_  
accounting transaction 会计事项；帐务交易 jo3(\Bq  
accounting treatment 会计处理 Gpi_p  
accounting year 会计年度 zl| XZ  
accretion 增值；添加 y0-UO+;  
accrual 应计项目；应累算数目 \hn$-'=4  
accrual basis 应计制；权责发生制 pe<T"[X  
accrual basis accounting 应计制会计；权责发生制会计 __zHe-.m  
accrue 应累算；应计 Bl^BtE?-b  
accrued benefit 应累算利益 <sw=:HU  
accrued charges 应计费用 iSUu3Yv,_m  
accrued cumulative preference share dividend 应累算的累积优先股股息 &SNH1b#>E  
accrued expenses 应累算费用 3rd8mh&l  
accrued interest payable 应付利息；应计未付利息 'Ebjn>"  
accrued interest receivable 应收利息；应计未收利息 29CzG0?B  
accrued right 累算权益 aGfp"NtL  
accruing profit 应累算的利润 W\j)Vg__e  
accumulated fiscal reserve 累积财政储备 8vtembna4  
accumulated profit 累积利润；滚存溢利 GgnR*DVP$  
accumulated reserve 累积储备 zG8g}FrzG;  
accumulation of surplus income 累积收益盈余 &W c$VDC  
acquired assets 既得资产 ^b}Wl0Fn  
acquisition 收购；购置；取得 W-gu*iZ6&  
acquisition cost 购置成本 s~bi#U;dF  
acquisition expenses 购置费用 y. 1F@w|  
acquisition of 100% interest 收购全部股权  UO#`Ak  
acquisition of control 取得控制权 z@w}+fYO  
acquisition of fixed assets 购置固定资产 =FI[/"476  
acquisition of shell “买壳” aEh9za  
acquisition price 收购价 8e^uKYR<  
act of God 天灾 1
e7I2g  
acting partner 执事合伙人 F_m' 9KX4E  
active market 买卖活跃的市场；交投畅旺的市场；旺市 SH#*Lc   
active partner 积极参与的合伙人 M] +.xo+A  
active trading 交投活跃 T,jb%uPcE  
actual circulation 实际流通 U]w"T{;@.)  
actual cost 实际成本 mQR9Pn}H  
actual expenditure 实际开支；实际支出 3Zl:rYD?  
actual income 实际入息；实际收入；实际收益 Zd%wX<hU"  
actual market 现货市场 + d
3  
actual price 现货价；实际价格 ,hT.Ok={36  
actual profit 实际利润 E/*&'Osq  
actual quotation 实盘；实际价位；实际报价 zx,9x*g  
actual year basis 按实际年度计算 (vX<Bh  
actuals 实货 eV/oY1B]<  
actuarial investigation 精算调查 2ZEGE+0  
actuarial principle 精算原则 IGT9}24  
actuarial report 精算师报告 jWV}Ua  
Actuarial Society of Hong Kong 香港精算学会 @6UZC-M0  
actuarial valuation 精算师估值 7S&$M-k  
actuary 精算师 ,|}mo+rb-  
ad referendum agreement 暂定协议；有待覆核的协定 s@5~HyeI  
ad valorem duty 从价税；按值征税 esQ$.L
 
ad valorem duty system 从价税制 #^Pab^Y3r-  
ad valorem fee 从价费 m{?f,Q=u@  
ad valorem tariff 从价关税 RPte[tq  
additional allowance 额外免税额 J=gFiBw  
additional amount for unexpired risk 未过期风险的额外款额 3fB]uq+eD%  
additional assessable profit 补加应评税利润 ,W|-?b?   
additional assessment 补加评税 {V[}#Mf  
additional commitment 额外承担 QIlZZ  
additional commitment vote 额外承担拨款 4OQ,|Wm4G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qk3|fW/-  
additional dependent parent allowance 供养父母额外免税额 o kA<  
additional provision 额外拨款 j7Ts&;`[*  
additional stamp duty 附加印花税 ^3S&LC 1;|  
additional tax 补加税罚款；补加税款 *B}O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wT6zeEV~*  
adjudged bankrupt 被裁定破产 6]d]0TW_  
adjudicated bankrupt 裁定破产人 m&gB;g3:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ' h< (  
adjudication of bankruptcy 裁定破产；宣告破产 x.wDA3ys  
adjudication of insolvency 裁定无力偿还债务 l v hJ  
adjusted actual 经调整的实数；调整后的实数 uC#@qpzy  
adjusted current assets 经调整的流动资产；调整后的流动资产 qy)~
OBY  
adjusted figure 经调整的数字；调整后的数额 {GLGDEb  
adjusted liabilities 经调整的负债；调整后的负债 uf9&o#  
adjusted loss 经调整的亏损；调整后的亏损 5Gy#$'kdf  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 7>BfHb  
adjusted profit 经调整的利润；调整后的利润 Iia.`"S  
adjusted surplus 经调整的盈余额；调整后的盈余额 '&B4Ccn<V  
adjusted value 经调整的价值；调整后的价值 F;8Q`$n  
adjustment 调整；修订；理算〔保险〕 vr'cR2  
adjustment centre 调剂中心 \3^ue0  
adjustment lag 调整过程的时间差距；调整时差 )%MC*Z:^  
adjustment mechanism 调整机制 3^~J;U!3  
adjustment of loss 亏损调整 _/noWwVu  
adjustment process 调整过程；调整程序 Z%:>nDZV  
adjustment range 调整幅度 u;-fG9xs  
administered exchange rate 受管制汇率 y^}uL|=