[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: ef.lM]cO  
q+:(@w6  
A share Ａ股；甲类股份 g SwG=e\  
abatement of tax 减税；减扣免税额 w|Mj8Lc+  
ABN AMRO Bank N.V. 荷兰银行 (o:CxhV  
above-the-line expenditure 线上项目支出；经常预算支出 C0fA3y72
 
above-the-line receipt 线上项目收入；经常预算收入 ljis3{kn""  
ABSA Asia Limited 南非联合亚洲有限公司 2lSM`cw  
absolute change 绝对数值变更 Pz)QOrrG~  
absolute expenditure 实际开支 ."^dJ |fN  
absolute guideline figure 绝对准则数字 \}Wkj~IX  
absolute interest 绝对权益 $ i&$ZdX  
absolute order of discharge 绝对破产解除令 CeiU2.:U  
absolute profit margin 绝对利润幅度 7E5Dz7  
absolute value 实值；绝对值 6f>l~$  
absolutely vested interest 绝对既得权益 hHg gH4T  
absorbed cost 已吸收成本；已分摊成本 rzmk
-V  
absorption 吸收；分摊；合并 nSow$6T_  
absorption rate 吸收率；摊配率；分摊率 ~ghz%${`  
ACB Finance Limited 亚洲商业财务有限公司 /SKr.S61e  
acceptable form of reciprocity 合理的互惠条件 PHK#b.B>a8  
acceptable rate 适当利率；适当汇率 *0hiPj:  
acceptance agreement 承兑协议 i]-g
O  
acceptance for honour 参加承兑 48ma&f;  
acceptor 承兑人；接受人；受票人 IX*S:7S[  
acceptor for honour 参加承兑人 )eFFtnu5  
accident insurance 意外保险 X@:fW @  
Accident Insurance Association of Hong Kong 香港意外保险公会 Vtg/,1KQ  
accident insurance scheme 意外保险计划 cMWO_$  
accident year basis 意外年度基准 sKuTG93sr@  
accommodation 通融；贷款 &+j
^{a  
accommodation bill 通融票据；空头票据 L@4zuzmlb  
accommodation party 汇票代发人 u/[]g+  
account balance 帐户余额；帐户结余 QO7:iSZJ  
account book 帐簿 ThlJhTh<%4  
account collected in advance 预收款项 /hM>dkwu  
account current book 往来帐簿 >h[!gXL^  
account of after-acquired property 事后取得的财产报告 NslA/"*  
account of defaulter 拖欠帐目 1a $V{Eag  
account payable 应付帐款 ;a3nH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7L+X\oaB  
account receivable 应收帐款 M96( Rg  
account receivable report 应收帐款报表 W^ :/0WR  
account statement 结单；帐单；会计财务报表 e87- B1`  
account title 帐户名称；会计科目 tvOAN|+F  
accountant's report 会计师报告 w~U`+2a3  
Accountant's Report Rules 会计师报告规则 ]`sIs= _
[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]jb4Z  
Accounting Arrangements 《会计安排》 3NN'E$"3  
accounting basis 会计基础 2E2}|: ||&  
accounting by Official Receiver 破产管理署署长呈交的帐目 '^l^g
W/|\  
Accounting Circular 《会计通告》 B-~&6D,  
accounting class 会计类别 ww($0A`ek  
accounting date 记帐日期；会计结算日期 Kyp0SZp[  
accounting for money 款项核算 !"J#,e|  
Accounting Officer 会计主任 ^CPfo/!  
accounting period 会计报告期；会计期 (<3lo ZaX  
accounting policy 会计政策；会计方针 1mJ_I|98  
accounting practice 会计惯例 !NYM(6!(  
accounting principle 会计准则 ]kkBgjQbS  
accounting record 会计记录 8}{o2r@  
accounting report 会计报告 ~Ex.
Yp8.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ewrWSffe  
Accounting Society of China 中国会计学会 n]DNxC@b  
accounting statement 会计报表 HQ3`:l
 
accounting system 会计制度；会计系统 eqZ+n o  
accounting transaction 会计事项；帐务交易 nbASpa(  
accounting treatment 会计处理 (Q5@MfK`  
accounting year 会计年度 5g1M_8e'+  
accretion 增值；添加 7vaN&%;E%  
accrual 应计项目；应累算数目 kr(<Y|  
accrual basis 应计制；权责发生制 ix9HSa{d  
accrual basis accounting 应计制会计；权责发生制会计 Dsj|~J3  
accrue 应累算；应计 [u9JL3  
accrued benefit 应累算利益 n<:d%&^n  
accrued charges 应计费用 bkwa{ V  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ydh<TF4!  
accrued expenses 应累算费用 "b>KUzuYT  
accrued interest payable 应付利息；应计未付利息 N 2"3~  #  
accrued interest receivable 应收利息；应计未收利息 I\upnEKKzZ  
accrued right 累算权益 V<vPFxC  
accruing profit 应累算的利润 ^Y7/Ow  
accumulated fiscal reserve 累积财政储备 QG|GXp_q`  
accumulated profit 累积利润；滚存溢利 ,B%fjcn  
accumulated reserve 累积储备 hO/5>Zv?  
accumulation of surplus income 累积收益盈余 gXu^"  
acquired assets 既得资产 ?JgO-.  
acquisition 收购；购置；取得 aw/7Z`
 
acquisition cost 购置成本 )J+{oB[>b  
acquisition expenses 购置费用 6%kJDY.  
acquisition of 100% interest 收购全部股权 XalJo@%-  
acquisition of control 取得控制权 4`6c28K0?  
acquisition of fixed assets 购置固定资产 3_MS'&M  
acquisition of shell “买壳” (.,'}+1  
acquisition price 收购价 rMHQzQ
0%  
act of God 天灾 *NW QmC~  
acting partner 执事合伙人 Hs%QEvZl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >&;>PZBPCO  
active partner 积极参与的合伙人 l+2cj?X  
active trading 交投活跃 (9}eF)+O  
actual circulation 实际流通 /c@*eU  
actual cost 实际成本 )[^y t0%  
actual expenditure 实际开支；实际支出 K3rBl!7v  
actual income 实际入息；实际收入；实际收益 *`Z B+ \*  
actual market 现货市场 @0z0m;8  
actual price 现货价；实际价格 OK-sT7But  
actual profit 实际利润 Ug7`ez4vw  
actual quotation 实盘；实际价位；实际报价 X 45x~8f  
actual year basis 按实际年度计算 #Pu @Wx  
actuals 实货 u m:0y,  
actuarial investigation 精算调查 ,\lYPx\P[  
actuarial principle 精算原则 A<SOT>m]  
actuarial report 精算师报告 fey*la Xq  
Actuarial Society of Hong Kong 香港精算学会 Pr5g6I'G   
actuarial valuation 精算师估值 TCHq e19?  
actuary 精算师 v7;J%9=0D`  
ad referendum agreement 暂定协议；有待覆核的协定 _ }E-~I>  
ad valorem duty 从价税；按值征税 IvTzPPP  
ad valorem duty system 从价税制 o
)%-l4S  
ad valorem fee 从价费 X,TTM,1w  
ad valorem tariff 从价关税 _8Nw D_"  
additional allowance 额外免税额 UzgA26;  
additional amount for unexpired risk 未过期风险的额外款额 RpO@pd m  
additional assessable profit 补加应评税利润 .tRr?*V|l  
additional assessment 补加评税 JF~1'"_f:  
additional commitment 额外承担 XM6".eF)M  
additional commitment vote 额外承担拨款 vi]
r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A*8m8Sh$  
additional dependent parent allowance 供养父母额外免税额 p)B33ZzC  
additional provision 额外拨款 qH#r-  
additional stamp duty 附加印花税 YV/>8*i  
additional tax 补加税罚款；补加税款 C.J`8@a]?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;rB6u_5"I.  
adjudged bankrupt 被裁定破产 5Vp;dc  
adjudicated bankrupt 裁定破产人 /&
PKCtm&~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3CR@' qG-  
adjudication of bankruptcy 裁定破产；宣告破产 FXP6zHsV  
adjudication of insolvency 裁定无力偿还债务 Go>wo/Sb  
adjusted actual 经调整的实数；调整后的实数 gi6g"~%@q1  
adjusted current assets 经调整的流动资产；调整后的流动资产 8Y2xW`  
adjusted figure 经调整的数字；调整后的数额 No`|m0 :j  
adjusted liabilities 经调整的负债；调整后的负债 O
'k+7y  
adjusted loss 经调整的亏损；调整后的亏损 /g_9 m  
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 Z_H?WGO  
adjusted profit 经调整的利润；调整后的利润 O: ,$%  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;LCTCt`  
adjusted value 经调整的价值；调整后的价值 I eG=J4:*  
adjustment 调整；修订；理算〔保险〕 M|\^UF2e  
adjustment centre 调剂中心 {5^K Xj$B  
adjustment lag 调整过程的时间差距；调整时差 !z11" c  
adjustment mechanism 调整机制 ]N*L7AVl  
adjustment of loss 亏损调整 >+cSPN'i>  
adjustment process 调整过程；调整程序 G&q'#3ieC  
adjustment range 调整幅度 8b|OXWl  
administered exchange rate 受管制汇率 d1v<DU>M