[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: OV_Y`u7YR  
%l(qyH)*  
A share Ａ股；甲类股份 n&jfJgD&g  
abatement of tax 减税；减扣免税额 Om,+59ua*  
ABN AMRO Bank N.V. 荷兰银行 d@<(Z7|  
above-the-line expenditure 线上项目支出；经常预算支出 yF0\$%H>$  
above-the-line receipt 线上项目收入；经常预算收入 D4$;jz,,  
ABSA Asia Limited 南非联合亚洲有限公司 ! av B&Z  
absolute change 绝对数值变更 K?8{y
 
absolute expenditure 实际开支 ryg1o=1v/  
absolute guideline figure 绝对准则数字 6*J`2U9Q  
absolute interest 绝对权益 1>r7s*  
absolute order of discharge 绝对破产解除令 ~k'KS 7c  
absolute profit margin 绝对利润幅度 w$MFCJ:p&  
absolute value 实值；绝对值 <,$(,RX  
absolutely vested interest 绝对既得权益 *BF5B\[r?  
absorbed cost 已吸收成本；已分摊成本 AK]{^Hv
z  
absorption 吸收；分摊；合并 iC10|0%{  
absorption rate 吸收率；摊配率；分摊率 zxTcjC)y  
ACB Finance Limited 亚洲商业财务有限公司 u% 3D{Dj  
acceptable form of reciprocity 合理的互惠条件 }1VxMx@  
acceptable rate 适当利率；适当汇率 ^1sX22k  
acceptance agreement 承兑协议 cah1'Y  
acceptance for honour 参加承兑 g"Mqh!{ FI  
acceptor 承兑人；接受人；受票人 SV0E7qX  
acceptor for honour 参加承兑人 _~ZNX+4  
accident insurance 意外保险 t;!vjac  
Accident Insurance Association of Hong Kong 香港意外保险公会 $1y8gm  
accident insurance scheme 意外保险计划 '/trM%<  
accident year basis 意外年度基准 (A|Gb2X  
accommodation 通融；贷款 MF)Xc\}0p  
accommodation bill 通融票据；空头票据 ~za=yZo7(  
accommodation party 汇票代发人 {EE/3e@  
account balance 帐户余额；帐户结余 h,o/(GNnW  
account book 帐簿 ~8L*N>Y  
account collected in advance 预收款项 $w4%JBZr  
account current book 往来帐簿 /Uth#s:  
account of after-acquired property 事后取得的财产报告 l=,\ h&  
account of defaulter 拖欠帐目 ,K'>s<}
 
account payable 应付帐款 N3nFE:`u]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 bw\fKZ  
account receivable 应收帐款 Fa:f Bs{  
account receivable report 应收帐款报表 %{WZ  
account statement 结单；帐单；会计财务报表 azF|L"-RP  
account title 帐户名称；会计科目 Q\|72NWS  
accountant's report 会计师报告 ufyqfI D  
Accountant's Report Rules 会计师报告规则 $<cio X  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5N<f\W,  
Accounting Arrangements 《会计安排》  ARvT  
accounting basis 会计基础 +aR.t@D+"Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 o!!";q%DX  
Accounting Circular 《会计通告》 3C'`K,
  
accounting class 会计类别 ky>0  
accounting date 记帐日期；会计结算日期 ?0 93'lA  
accounting for money 款项核算 K(@QKRZ7[  
Accounting Officer 会计主任 })RT2zw}  
accounting period 会计报告期；会计期 H'7AIY}  
accounting policy 会计政策；会计方针 k`FCyO   
accounting practice 会计惯例 0goKiPx  
accounting principle 会计准则 [!1z; /  
accounting record 会计记录 b~dm+5W7  
accounting report 会计报告 BNns#Q8a  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  7AD h  
Accounting Society of China 中国会计学会 ]k~Vh[[  
accounting statement 会计报表 {uH 4 j4)2  
accounting system 会计制度；会计系统 /)fx(u#  
accounting transaction 会计事项；帐务交易 9 f$S4O5  
accounting treatment 会计处理 ~_<I}!j/B  
accounting year 会计年度 tVVnQX  
accretion 增值；添加 O92a*)  
accrual 应计项目；应累算数目 ;Yo9e~  
accrual basis 应计制；权责发生制 yZkHBG4  
accrual basis accounting 应计制会计；权责发生制会计 -wv5c  
accrue 应累算；应计 lCT N dW+=  
accrued benefit 应累算利益 7oaa)  
accrued charges 应计费用 F[ m"eEX  
accrued cumulative preference share dividend 应累算的累积优先股股息 hpp>+=  
accrued expenses 应累算费用 m| 8%%E}d  
accrued interest payable 应付利息；应计未付利息 4bXAA9"  
accrued interest receivable 应收利息；应计未收利息 BMPLL2I  
accrued right 累算权益 `~|8eKFq!  
accruing profit 应累算的利润 \|^fG9M~  
accumulated fiscal reserve 累积财政储备 $T7hY$2Ql  
accumulated profit 累积利润；滚存溢利 ZK,}3b{  
accumulated reserve 累积储备 u=^0n2ez  
accumulation of surplus income 累积收益盈余 ;m6Mm`[i
<  
acquired assets 既得资产 'A@[a_  
acquisition 收购；购置；取得 ]=ar&1}J  
acquisition cost 购置成本 $T* ##kyE9  
acquisition expenses 购置费用 ;4 .D%  
acquisition of 100% interest 收购全部股权 ^,S \-Uy9  
acquisition of control 取得控制权 St/<\Y,wr  
acquisition of fixed assets 购置固定资产 &X0/7)* "v  
acquisition of shell “买壳” Q|eRek  
acquisition price 收购价 q)JG_Y.p  
act of God 天灾 JmN,:bI  
acting partner 执事合伙人 yH_L<n  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _J ^q|  
active partner 积极参与的合伙人 Kp,}7%hDw!  
active trading 交投活跃 tMGkm8y-A  
actual circulation 实际流通 [?TQ!l}8A  
actual cost 实际成本 %4QCUc*lr  
actual expenditure 实际开支；实际支出 h.0Y!'?  
actual income 实际入息；实际收入；实际收益 J]uYXsC  
actual market 现货市场 ~/?JRL=  
actual price 现货价；实际价格 Ht^MY  
actual profit 实际利润 +wd} '4)  
actual quotation 实盘；实际价位；实际报价 mY"DYYR>  
actual year basis 按实际年度计算 : sIZ+3  
actuals 实货 bh=d'9B@&J  
actuarial investigation 精算调查 \ZrLh,6f.  
actuarial principle 精算原则 7kpCBLM(}  
actuarial report 精算师报告 4eb<SNi  
Actuarial Society of Hong Kong 香港精算学会 g*8LdH6mq  
actuarial valuation 精算师估值 'Rk~bAX  
actuary 精算师 $$YLAgO4  
ad referendum agreement 暂定协议；有待覆核的协定 oH~ZqX.3  
ad valorem duty 从价税；按值征税 {#M=gDhbX  
ad valorem duty system 从价税制 .XM3oIaW  
ad valorem fee 从价费 g;en_~g3j  
ad valorem tariff 从价关税 Bu?"b=B*  
additional allowance 额外免税额 (?-5p;  
additional amount for unexpired risk 未过期风险的额外款额 g3{)AX[Uy  
additional assessable profit 补加应评税利润 M52kau  
additional assessment 补加评税 ,-u | l  
additional commitment 额外承担 qg#WDx /  
additional commitment vote 额外承担拨款 =DT
n9}u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <x@\3{{U  
additional dependent parent allowance 供养父母额外免税额 'N,3]So i  
additional provision 额外拨款 E&0A W{  
additional stamp duty 附加印花税 N^|r.J  
additional tax 补加税罚款；补加税款 Z4'"*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .UbmU^y|  
adjudged bankrupt 被裁定破产 +T[3wL~  
adjudicated bankrupt 裁定破产人 s%]-Sw9  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #I9|>XE1  
adjudication of bankruptcy 裁定破产；宣告破产 EVmQ"PKL'  
adjudication of insolvency 裁定无力偿还债务 [:$j<}UmB  
adjusted actual 经调整的实数；调整后的实数 lD2>`s5  
adjusted current assets 经调整的流动资产；调整后的流动资产 , 6\i  
adjusted figure 经调整的数字；调整后的数额 FVLXq0<Cj  
adjusted liabilities 经调整的负债；调整后的负债 77/y{#Sk  
adjusted loss 经调整的亏损；调整后的亏损 RLY Ae  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 wbI(o4rXE  
adjusted profit 经调整的利润；调整后的利润 yZ
I4%fen  
adjusted surplus 经调整的盈余额；调整后的盈余额 b0LjNO@<  
adjusted value 经调整的价值；调整后的价值 C|"T!1MlY4  
adjustment 调整；修订；理算〔保险〕 `g%]z@'+?  
adjustment centre 调剂中心 ] d| -r:4  
adjustment lag 调整过程的时间差距；调整时差 `(aU_r=  
adjustment mechanism 调整机制 ;nj'C1  
adjustment of loss 亏损调整 t&SJ!>7_c  
adjustment process 调整过程；调整程序 M "p6xp/  
adjustment range 调整幅度 P&| =  
administered exchange rate 受管制汇率 9<<$uf.B