[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: [kqtkgK$j2  
rO.[/#p\  
A share Ａ股；甲类股份 eD2eDxN2  
abatement of tax 减税；减扣免税额 g]}!  
ABN AMRO Bank N.V. 荷兰银行 D_JGbNigA  
above-the-line expenditure 线上项目支出；经常预算支出 l4U*Lv>   
above-the-line receipt 线上项目收入；经常预算收入 %`
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ABSA Asia Limited 南非联合亚洲有限公司 [
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absolute change 绝对数值变更 NziCN*6  
absolute expenditure 实际开支 X <Cfy  
absolute guideline figure 绝对准则数字 pU !:  
absolute interest 绝对权益 jVN06,3z  
absolute order of discharge 绝对破产解除令 ty#6%  
absolute profit margin 绝对利润幅度 \<`oW>  
absolute value 实值；绝对值 rFzj\%xa[  
absolutely vested interest 绝对既得权益 [pmIQ228  
absorbed cost 已吸收成本；已分摊成本 u*I'c2m  
absorption 吸收；分摊；合并 =. \hCgq  
absorption rate 吸收率；摊配率；分摊率 uQx/o^  
ACB Finance Limited 亚洲商业财务有限公司 i.Y2]1  
acceptable form of reciprocity 合理的互惠条件 n-jPb064  
acceptable rate 适当利率；适当汇率 /J_],KdU  
acceptance agreement 承兑协议 C,eP!_O  
acceptance for honour 参加承兑 R_+:nCB@,  
acceptor 承兑人；接受人；受票人 GwP!:p|  
acceptor for honour 参加承兑人 snfFRc(RE  
accident insurance 意外保险 =JfwHFHd#  
Accident Insurance Association of Hong Kong 香港意外保险公会 sK+uwt  
accident insurance scheme 意外保险计划 c;X,-Q9  
accident year basis 意外年度基准 < B]qqqP  
accommodation 通融；贷款 L YB@L06a  
accommodation bill 通融票据；空头票据 $<2d|;7r  
accommodation party 汇票代发人 UxHI6,b  
account balance 帐户余额；帐户结余 hR7uAk_?  
account book 帐簿 =d ;#Nu-  
account collected in advance 预收款项 uyk;]EYjHZ  
account current book 往来帐簿 E8#aE\'t  
account of after-acquired property 事后取得的财产报告 H9ES|ZJs  
account of defaulter 拖欠帐目 [[<TW }   
account payable 应付帐款 =gJ{75tV3  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 62'9lriQ  
account receivable 应收帐款 zw+wq+2"  
account receivable report 应收帐款报表 gAztdAsLM  
account statement 结单；帐单；会计财务报表 ey[Z<i1  
account title 帐户名称；会计科目 l]wLQqoO  
accountant's report 会计师报告 ><"|>(y  
Accountant's Report Rules 会计师报告规则 B1~`*~@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \ Xh C  
Accounting Arrangements 《会计安排》 Pi?G:IF  
accounting basis 会计基础 #>:S&R?2t  
accounting by Official Receiver 破产管理署署长呈交的帐目 EFVZAY"+!;  
Accounting Circular 《会计通告》 B%Qo6*b  
accounting class 会计类别 ub>:dNBN  
accounting date 记帐日期；会计结算日期 H#YI7l2  
accounting for money 款项核算 ai?J
  
Accounting Officer 会计主任 EHf,VIC8  
accounting period 会计报告期；会计期 '9.@r\g  
accounting policy 会计政策；会计方针 !^MwE]  
accounting practice 会计惯例 :'<;]~f  
accounting principle 会计准则 x!s=Nola  
accounting record 会计记录 L#a!fd  
accounting report 会计报告 <h#W
*a  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :qj^RcmVPL  
Accounting Society of China 中国会计学会 ]5a3
e+  
accounting statement 会计报表 `.~S/$a.&  
accounting system 会计制度；会计系统 "dt}k$Gr  
accounting transaction 会计事项；帐务交易 ?nL
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Otz  
accounting treatment 会计处理 c9jS !uDMK  
accounting year 会计年度 Y{dX[^[  
accretion 增值；添加 dB#c$1
 
accrual 应计项目；应累算数目 "eTALRL'o  
accrual basis 应计制；权责发生制 *u|1Z%XO  
accrual basis accounting 应计制会计；权责发生制会计 x5\Du6 3  
accrue 应累算；应计 9\Ff z&  
accrued benefit 应累算利益 4*f+np  
accrued charges 应计费用 ^4]=D nd%  
accrued cumulative preference share dividend 应累算的累积优先股股息 -"'+#9{h  
accrued expenses 应累算费用 `IBNBJy
 
accrued interest payable 应付利息；应计未付利息 !+Y+P?  
accrued interest receivable 应收利息；应计未收利息 K0vS  
accrued right 累算权益 |/xA5_-N  
accruing profit 应累算的利润 p]y.N) a  
accumulated fiscal reserve 累积财政储备 l0t(t*[Mj  
accumulated profit 累积利润；滚存溢利 R87@
.  
accumulated reserve 累积储备 d:A'|;']  
accumulation of surplus income 累积收益盈余 w1zMY
:9  
acquired assets 既得资产 }JQy&V%  
acquisition 收购；购置；取得 ~-H3]  
acquisition cost 购置成本 m0.g}N-w  
acquisition expenses 购置费用 lZIJ[.  
acquisition of 100% interest 收购全部股权 iE;F=Rb  
acquisition of control 取得控制权 3j W&S  
acquisition of fixed assets 购置固定资产 K9}Brhe  
acquisition of shell “买壳” ]FvGAG.*  
acquisition price 收购价 v \;/P  
act of God 天灾 cotySio$  
acting partner 执事合伙人 lJfk4 -;M  
active market 买卖活跃的市场；交投畅旺的市场；旺市
iYYuZ.  
active partner 积极参与的合伙人 b$nev[`{6  
active trading 交投活跃 $g VbeQ  
actual circulation 实际流通 iC!6g|]X  
actual cost 实际成本 @aFk|.6  
actual expenditure 实际开支；实际支出 rk;]7Wu  
actual income 实际入息；实际收入；实际收益 E&t8nlTx  
actual market 现货市场 E^{!B]/oP  
actual price 现货价；实际价格 6pC1C.  
actual profit 实际利润 z"QtP[_m  
actual quotation 实盘；实际价位；实际报价 G[u6X_Q  
actual year basis 按实际年度计算 ndN*X'  
actuals 实货 hiV!/}'7  
actuarial investigation 精算调查 GCr]x '  
actuarial principle 精算原则 6,~1^g*  
actuarial report 精算师报告 Vep41\g^  
Actuarial Society of Hong Kong 香港精算学会 Y+g(aak+.  
actuarial valuation 精算师估值 "dOQ)<;  
actuary 精算师 /ET+`=n  
ad referendum agreement 暂定协议；有待覆核的协定 ?< yYm;B  
ad valorem duty 从价税；按值征税 0/!0W%f[}  
ad valorem duty system 从价税制 .ej+?QYwC  
ad valorem fee 从价费 <|G!Qn?2-  
ad valorem tariff 从价关税 EvY^]M_U  
additional allowance 额外免税额 tGXH)=K  
additional amount for unexpired risk 未过期风险的额外款额 K/}x '*=  
additional assessable profit 补加应评税利润 Ii/{xVMD  
additional assessment 补加评税 ",Mrdxn7  
additional commitment 额外承担 *M#L)c;6  
additional commitment vote 额外承担拨款 -, g.39u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c\ZnGI\|  
additional dependent parent allowance 供养父母额外免税额 S&[
9Vb  
additional provision 额外拨款 gzW{h0iRr  
additional stamp duty 附加印花税 b"trg {e  
additional tax 补加税罚款；补加税款 >RJ&b  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1# +|RL4o  
adjudged bankrupt 被裁定破产 [C;Neslo  
adjudicated bankrupt 裁定破产人 Pn@DHYP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 HKO]_; :(  
adjudication of bankruptcy 裁定破产；宣告破产 ln,9v  
adjudication of insolvency 裁定无力偿还债务 G7-k ,P^  
adjusted actual 经调整的实数；调整后的实数 i tk/1  
adjusted current assets 经调整的流动资产；调整后的流动资产 w"QZ7EyJ  
adjusted figure 经调整的数字；调整后的数额 GGhk`z  
adjusted liabilities 经调整的负债；调整后的负债 +7_U(|gO  
adjusted loss 经调整的亏损；调整后的亏损 B~&}Mv  
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 SL%lY  
adjusted profit 经调整的利润；调整后的利润 3ry 0.  
adjusted surplus 经调整的盈余额；调整后的盈余额 Pexg"328  
adjusted value 经调整的价值；调整后的价值 Ob7F39):N  
adjustment 调整；修订；理算〔保险〕 /=:X,^"P  
adjustment centre 调剂中心 uTUkRqtD!  
adjustment lag 调整过程的时间差距；调整时差 ;KW}F|  
adjustment mechanism 调整机制 6imQjtI  
adjustment of loss 亏损调整 ob>2SU[Y  
adjustment process 调整过程；调整程序 GV
zG  
adjustment range 调整幅度 Y-:{a1/RKo  
administered exchange rate 受管制汇率 A!!W\Jt