[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: bF|j%If%  
f,)[f M4  
A share Ａ股；甲类股份 1Xu\Tm\Ux  
abatement of tax 减税；减扣免税额 ) e;)9~  
ABN AMRO Bank N.V. 荷兰银行 fS w00F{T  
above-the-line expenditure 线上项目支出；经常预算支出 0 #VH=pga  
above-the-line receipt 线上项目收入；经常预算收入 :PY~Cws  
ABSA Asia Limited 南非联合亚洲有限公司 a4 O
 
absolute change 绝对数值变更 (C!u3ke2D  
absolute expenditure 实际开支 ]uWx<aDB  
absolute guideline figure 绝对准则数字 IT'~.!o7/  
absolute interest 绝对权益 n/=&?#m}d  
absolute order of discharge 绝对破产解除令 =V/$&96Q  
absolute profit margin 绝对利润幅度 WG1UvPK  
absolute value 实值；绝对值 600-e;p  
absolutely vested interest 绝对既得权益 Q/1 6D  
absorbed cost 已吸收成本；已分摊成本 D?)"Z$  
absorption 吸收；分摊；合并 oz(<e  
absorption rate 吸收率；摊配率；分摊率 V`l.F"<L  
ACB Finance Limited 亚洲商业财务有限公司 vaxNF%^~yN  
acceptable form of reciprocity 合理的互惠条件 zq8z#FN  
acceptable rate 适当利率；适当汇率 iKv{)5  
acceptance agreement 承兑协议 /H:'(W_b;  
acceptance for honour 参加承兑 ;Tvy)*{  
acceptor 承兑人；接受人；受票人 |F iL1_  
acceptor for honour 参加承兑人 B+`m  
accident insurance 意外保险 7M<7^)9  
Accident Insurance Association of Hong Kong 香港意外保险公会 xD8x1-  
accident insurance scheme 意外保险计划 f]h99T  
accident year basis 意外年度基准 dScit!T"  
accommodation 通融；贷款 2(\~z@g  
accommodation bill 通融票据；空头票据 G!ty@ Fx  
accommodation party 汇票代发人 53=VIN]  
account balance 帐户余额；帐户结余 7
1z$a  
account book 帐簿 "e&S*8QhM  
account collected in advance 预收款项 bO>Mvf  
account current book 往来帐簿 so9h6K{qcp  
account of after-acquired property 事后取得的财产报告 :y"Zc1_ E  
account of defaulter 拖欠帐目 DQ?'f@I& *  
account payable 应付帐款 QNLkj`PL/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |4\.",Bg  
account receivable 应收帐款 Gm}ecW  
account receivable report 应收帐款报表 Y`uL4)hR5  
account statement 结单；帐单；会计财务报表 $"!"=v%B  
account title 帐户名称；会计科目 |p4F^!9  
accountant's report 会计师报告 R.Ao%VT  
Accountant's Report Rules 会计师报告规则 qq]ZkT}   
accounting and auditing procedure 会计与审计程序；会计与核数程序 9F(<n  
Accounting Arrangements 《会计安排》 Z
oh2m`6  
accounting basis 会计基础 ^+Ie   
accounting by Official Receiver 破产管理署署长呈交的帐目 |dsd5Vdr  
Accounting Circular 《会计通告》 5%rD7/7N  
accounting class 会计类别 5 UpN/\He  
accounting date 记帐日期；会计结算日期 Sy6Y3 ~7  
accounting for money 款项核算 ]uI#4t~  
Accounting Officer 会计主任 &y[Od{=  
accounting period 会计报告期；会计期 RCsQLKqF  
accounting policy 会计政策；会计方针 jQFAlO(E':  
accounting practice 会计惯例 )V*Z|,#no  
accounting principle 会计准则 6#MIt:#  
accounting record 会计记录 ;[R{oW Nw  
accounting report 会计报告 r{pTMcDS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *r6+Vz  
Accounting Society of China 中国会计学会 <{Wsh#7}.  
accounting statement 会计报表 : P>Wd3m  
accounting system 会计制度；会计系统 U!r2`2LY  
accounting transaction 会计事项；帐务交易 ?\L@Pr|=Dr  
accounting treatment 会计处理 5}x^0 LY  
accounting year 会计年度 Psij*%I4  
accretion 增值；添加 gI~Ru8  
accrual 应计项目；应累算数目 B<SuNbR  
accrual basis 应计制；权责发生制 I dgha9K  
accrual basis accounting 应计制会计；权责发生制会计 ow,I|A  
accrue 应累算；应计 5`53lK.C  
accrued benefit 应累算利益 Ms;:+JI  
accrued charges 应计费用 6J9^:gXW~  
accrued cumulative preference share dividend 应累算的累积优先股股息 f}PT3  
accrued expenses 应累算费用 HFu#-}iNV  
accrued interest payable 应付利息；应计未付利息 Cu3^de@h  
accrued interest receivable 应收利息；应计未收利息 .E-)R  
accrued right 累算权益 Q&}`( ]k  
accruing profit 应累算的利润 vn}:$|r$J  
accumulated fiscal reserve 累积财政储备 paF$o6\  
accumulated profit 累积利润；滚存溢利 I,OEor6%R(  
accumulated reserve 累积储备 `rzgC \  
accumulation of surplus income 累积收益盈余 3qR%Mf'  
acquired assets 既得资产 p}$VBl$'  
acquisition 收购；购置；取得 wWB-P6  
acquisition cost 购置成本 $TyV< G  
acquisition expenses 购置费用 k\8]fh)J\7  
acquisition of 100% interest 收购全部股权 vY&[=2=  
acquisition of control 取得控制权 2fM*6CaS  
acquisition of fixed assets 购置固定资产 u )cc  
acquisition of shell “买壳” V`s INX  
acquisition price 收购价 8x#SpD I  
act of God 天灾 59A@~;.F  
acting partner 执事合伙人 e~w-v"'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d%FD=wm  
active partner 积极参与的合伙人 ^vPM\qP#g  
active trading 交投活跃 Sz|;wsF{  
actual circulation 实际流通 r8x<-u4  
actual cost 实际成本 7t &KKKV  
actual expenditure 实际开支；实际支出 ~UA:_7#\M  
actual income 实际入息；实际收入；实际收益 s4uZ;  
actual market 现货市场 .\K0+b;  
actual price 现货价；实际价格 4jMCE&<  
actual profit 实际利润 $a|C/s+}7>  
actual quotation 实盘；实际价位；实际报价 Goa0OC,  
actual year basis 按实际年度计算 &~Qi+b0!  
actuals 实货 $Tci_(V=F  
actuarial investigation 精算调查 ^t,sehpR:l  
actuarial principle 精算原则 N]f"+  
actuarial report 精算师报告 y,e#e`  
Actuarial Society of Hong Kong 香港精算学会  0IO#h{t  
actuarial valuation 精算师估值 n\Y{?x  
actuary 精算师 w64/$  
ad referendum agreement 暂定协议；有待覆核的协定 @k~'b  
ad valorem duty 从价税；按值征税 vDl6TKXcu  
ad valorem duty system 从价税制 !cS A|C  
ad valorem fee 从价费 0h^&`H:  
ad valorem tariff 从价关税 z2 p@d1  
additional allowance 额外免税额 Qz6Ry\u  
additional amount for unexpired risk 未过期风险的额外款额 #Duz|F+%  
additional assessable profit 补加应评税利润 !jZX h1g%  
additional assessment 补加评税 d/oxRzk'L  
additional commitment 额外承担 >(nb8T|  
additional commitment vote 额外承担拨款 Tv2d?y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CJ0
{>?  
additional dependent parent allowance 供养父母额外免税额 $KDH"J  
additional provision 额外拨款 LA?h+)  
additional stamp duty 附加印花税 9,8}4Y=GVI  
additional tax 补加税罚款；补加税款 GR6BpV7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ea
Sf[!24"  
adjudged bankrupt 被裁定破产 }&|S8: 
 
adjudicated bankrupt 裁定破产人 X633.]+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?VVtEmIN  
adjudication of bankruptcy 裁定破产；宣告破产 (prqo1e@  
adjudication of insolvency 裁定无力偿还债务 B+W 4r9#  
adjusted actual 经调整的实数；调整后的实数 ON"F h'?  
adjusted current assets 经调整的流动资产；调整后的流动资产 HAa$pGb  
adjusted figure 经调整的数字；调整后的数额 cF6eMml;  
adjusted liabilities 经调整的负债；调整后的负债 ?}<4LK]  
adjusted loss 经调整的亏损；调整后的亏损 (<y~]igy  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 T#&tf
^;  
adjusted profit 经调整的利润；调整后的利润 |-kU]NJFR  
adjusted surplus 经调整的盈余额；调整后的盈余额 +JQ/DNv  
adjusted value 经调整的价值；调整后的价值 L O)&|9xw  
adjustment 调整；修订；理算〔保险〕 h,QC#Ak o  
adjustment centre 调剂中心 !e+ex"7  
adjustment lag 调整过程的时间差距；调整时差 F/1B>2$`  
adjustment mechanism 调整机制 QAs$fi}f]s  
adjustment of loss 亏损调整 xB.h#x>_`  
adjustment process 调整过程；调整程序 dG5p`N%  
adjustment range 调整幅度 :v -&}?  
administered exchange rate 受管制汇率 MBlhlMyI