[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: #B
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7tQiKrhp  
A share Ａ股；甲类股份 XafyI*pOX  
abatement of tax 减税；减扣免税额 w.jATMJ)F  
ABN AMRO Bank N.V. 荷兰银行 "k/x+%!Spc  
above-the-line expenditure 线上项目支出；经常预算支出 'Z[R*Ikzq  
above-the-line receipt 线上项目收入；经常预算收入 ]0O$2j_7  
ABSA Asia Limited 南非联合亚洲有限公司 MmB-SR[>P  
absolute change 绝对数值变更 bBf+z7iyc  
absolute expenditure 实际开支 1zffPC8jl  
absolute guideline figure 绝对准则数字  qn .  
absolute interest 绝对权益 PC5FfX  
absolute order of discharge 绝对破产解除令 Y;WrfO$J  
absolute profit margin 绝对利润幅度 rv[\2@}  
absolute value 实值；绝对值 go@}r<B$  
absolutely vested interest 绝对既得权益 LxO'$oKZV  
absorbed cost 已吸收成本；已分摊成本 _e W*  
absorption 吸收；分摊；合并 jdzV&  
absorption rate 吸收率；摊配率；分摊率 \`^jl  
ACB Finance Limited 亚洲商业财务有限公司 U7N<!6  
acceptable form of reciprocity 合理的互惠条件 8MdKH7  
acceptable rate 适当利率；适当汇率 :>;#/<3{  
acceptance agreement 承兑协议 RL%{VE  
acceptance for honour 参加承兑 w@4+
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acceptor 承兑人；接受人；受票人 5VN4A<))  
acceptor for honour 参加承兑人 gDrqs>8  
accident insurance 意外保险 f{J7a1 `_  
Accident Insurance Association of Hong Kong 香港意外保险公会 XN Y(@  
accident insurance scheme 意外保险计划 ME(!xI//JZ  
accident year basis 意外年度基准 u'C4d6\wS  
accommodation 通融；贷款 d0,I]"  
accommodation bill 通融票据；空头票据 VQCPgs  
accommodation party 汇票代发人 q &.!*rPD  
account balance 帐户余额；帐户结余 LLMkv!%D  
account book 帐簿 lZ|
Ao0(  
account collected in advance 预收款项 9D@Ez
"xv  
account current book 往来帐簿 0t~--/lA  
account of after-acquired property 事后取得的财产报告 Ldu!uihx  
account of defaulter 拖欠帐目 %+.
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account payable 应付帐款 cb+!H>+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O=fT;&%.  
account receivable 应收帐款 4xlsdq8`t  
account receivable report 应收帐款报表 tn
sYY  
account statement 结单；帐单；会计财务报表 S
Om~];[  
account title 帐户名称；会计科目 &45.*l|mo  
accountant's report 会计师报告 +$9w[ARN+  
Accountant's Report Rules 会计师报告规则 q &+GpR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `yhL11]~  
Accounting Arrangements 《会计安排》 ?E`J-ncP  
accounting basis 会计基础 uGv+c.~[j  
accounting by Official Receiver 破产管理署署长呈交的帐目 $
?GF]BT  
Accounting Circular 《会计通告》 1osI~oNZ  
accounting class 会计类别  iJ\#su  
accounting date 记帐日期；会计结算日期 R'{V&H^Z  
accounting for money 款项核算 XDn$=`2  
Accounting Officer 会计主任 6O"0?wG+  
accounting period 会计报告期；会计期 6x{B  
accounting policy 会计政策；会计方针 +5Mx0s(5  
accounting practice 会计惯例 H;^6%HV1  
accounting principle 会计准则
\3KCZ  
accounting record 会计记录 Bg3^BOT  
accounting report 会计报告 a; "+Py  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 71~V*  
Accounting Society of China 中国会计学会 N9i>81tY  
accounting statement 会计报表 XdB8Oj~~  
accounting system 会计制度；会计系统 wiutUb Y  
accounting transaction 会计事项；帐务交易 fhC=MJ @  
accounting treatment 会计处理 (<f[$ |%  
accounting year 会计年度 0I.7I#'3O  
accretion 增值；添加 jQc0_F\  
accrual 应计项目；应累算数目 6 2LZ}yn_"  
accrual basis 应计制；权责发生制 w<'mV^S  
accrual basis accounting 应计制会计；权责发生制会计 F8
pLA@7[  
accrue 应累算；应计 <%!@cE+y  
accrued benefit 应累算利益 V7&L+] !  
accrued charges 应计费用 ]!f=b\-Av  
accrued cumulative preference share dividend 应累算的累积优先股股息 , w_Ew  
accrued expenses 应累算费用 ]@'YlPU  
accrued interest payable 应付利息；应计未付利息 ak'RV*>mT  
accrued interest receivable 应收利息；应计未收利息 uto4bs:  
accrued right 累算权益 `527vK 6  
accruing profit 应累算的利润 ]-O:|q>]  
accumulated fiscal reserve 累积财政储备 T # 8O:  
accumulated profit 累积利润；滚存溢利 k`N)-`O7  
accumulated reserve 累积储备 lAoH@+dyA+  
accumulation of surplus income 累积收益盈余 rUj]6j =e  
acquired assets 既得资产 rc$G0O  
acquisition 收购；购置；取得 ?&Lb6(}e  
acquisition cost 购置成本 <$UY{"?  
acquisition expenses 购置费用 $
idYG< ],  
acquisition of 100% interest 收购全部股权 0iwx$u7[  
acquisition of control 取得控制权 O*30|[  
acquisition of fixed assets 购置固定资产 _/K
N98+  
acquisition of shell “买壳” l9-(ofY*J  
acquisition price 收购价 6@bO3K|  
act of God 天灾 x1TB (^aX  
acting partner 执事合伙人 2"NJt9w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 f#[Fqkmj  
active partner 积极参与的合伙人 D@! #79:)  
active trading 交投活跃 ^Zg"`&E  
actual circulation 实际流通 -{ZRk[>Z  
actual cost 实际成本 L"AZ,|wIk  
actual expenditure 实际开支；实际支出 "_9Dau$  
actual income 实际入息；实际收入；实际收益 Peb;XI
 
actual market 现货市场 w,^!kO0)~8  
actual price 现货价；实际价格 q),yY]5  
actual profit 实际利润 A_CK,S*\,&  
actual quotation 实盘；实际价位；实际报价 8)T.[AP  
actual year basis 按实际年度计算 OJ&~uV>2  
actuals 实货 p0[ %+n%  
actuarial investigation 精算调查 `|Ih"EZ  
actuarial principle 精算原则 o@"H3 gz  
actuarial report 精算师报告 AuWEy-q?  
Actuarial Society of Hong Kong 香港精算学会 JEj.D=@[  
actuarial valuation 精算师估值 40mgB4I  
actuary 精算师 y_QK _R<f  
ad referendum agreement 暂定协议；有待覆核的协定 I>:M1Yc0  
ad valorem duty 从价税；按值征税 rIy,gZr.U  
ad valorem duty system 从价税制 3PPN_Z  
ad valorem fee 从价费 _},u[+  
ad valorem tariff 从价关税 !}<Y^="  
additional allowance 额外免税额 Ioj F/
 
additional amount for unexpired risk 未过期风险的额外款额 H htAD Y  
additional assessable profit 补加应评税利润 rtC.!].;%  
additional assessment 补加评税 U }xRvNz  
additional commitment 额外承担 A[^fG_l
4  
additional commitment vote 额外承担拨款 *GD?d2.6j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v, 9MAZ ,  
additional dependent parent allowance 供养父母额外免税额 Q/L:0ovR  
additional provision 额外拨款 Y=\;$:L[  
additional stamp duty 附加印花税 :Fu.S1j$  
additional tax 补加税罚款；补加税款 hjs[$,1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !Yd7&#s  
adjudged bankrupt 被裁定破产 X)x$h{ OE  
adjudicated bankrupt 裁定破产人 fn]f$n*`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 83e{rcs  
adjudication of bankruptcy 裁定破产；宣告破产 ^*`hJ48u  
adjudication of insolvency 裁定无力偿还债务 !3E33
 
adjusted actual 经调整的实数；调整后的实数 xmsw'\  
adjusted current assets 经调整的流动资产；调整后的流动资产 +<7`Gn(n3  
adjusted figure 经调整的数字；调整后的数额 zq _*)V  
adjusted liabilities 经调整的负债；调整后的负债 ]gx]7  
adjusted loss 经调整的亏损；调整后的亏损 r< sx On  
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 Dz3=k
sXZ  
adjusted profit 经调整的利润；调整后的利润 %9C_p]P*  
adjusted surplus 经调整的盈余额；调整后的盈余额 3%p^>D\  
adjusted value 经调整的价值；调整后的价值 h`;w/+/Zr  
adjustment 调整；修订；理算〔保险〕 7G zf>n  
adjustment centre 调剂中心  ]Vuq
)#  
adjustment lag 调整过程的时间差距；调整时差 == =M/}r  
adjustment mechanism 调整机制 kzcl   
adjustment of loss 亏损调整 XmJu{RbS  
adjustment process 调整过程；调整程序 Xz4T_-X8d  
adjustment range 调整幅度 $t}t'uJ  
administered exchange rate 受管制汇率 * `1W})