[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: \L"0Pmt[  
8gW$\  
A share Ａ股；甲类股份 zU";\);  
abatement of tax 减税；减扣免税额 <G#Q f|&  
ABN AMRO Bank N.V. 荷兰银行 VLC=>w\,  
above-the-line expenditure 线上项目支出；经常预算支出 ]uXmug  
above-the-line receipt 线上项目收入；经常预算收入 qRCUkw} fs  
ABSA Asia Limited 南非联合亚洲有限公司 E &0]s  
absolute change 绝对数值变更 B~`:?f9ny5  
absolute expenditure 实际开支 6\RZ[g
A?  
absolute guideline figure 绝对准则数字 c>+h Y5?C  
absolute interest 绝对权益 ,e{1l  
absolute order of discharge 绝对破产解除令 $?y\3GX  
absolute profit margin 绝对利润幅度 6 -IThC  
absolute value 实值；绝对值 3+8{Y  
absolutely vested interest 绝对既得权益 +<'>~lDg  
absorbed cost 已吸收成本；已分摊成本 &XB1=b5  
absorption 吸收；分摊；合并 __i))2  
absorption rate 吸收率；摊配率；分摊率 },,K6*P  
ACB Finance Limited 亚洲商业财务有限公司 n!L}4Nmp  
acceptable form of reciprocity 合理的互惠条件 R:U!HE8j  
acceptable rate 适当利率；适当汇率 PDb7h  
acceptance agreement 承兑协议 6OZn7:)Y  
acceptance for honour 参加承兑 $u, ~183  
acceptor 承兑人；接受人；受票人 !=]cAS PGD  
acceptor for honour 参加承兑人 })C}'!+]  
accident insurance 意外保险 .=@CF8ArG  
Accident Insurance Association of Hong Kong 香港意外保险公会 6A-nhvDP  
accident insurance scheme 意外保险计划 "LM[WcDX  
accident year basis 意外年度基准 aPHNX)  
accommodation 通融；贷款 BrsBB"<o,  
accommodation bill 通融票据；空头票据 41c4Xj?'  
accommodation party 汇票代发人 P]
H4!}M  
account balance 帐户余额；帐户结余 m]&y&oz   
account book 帐簿 ese?;1 r  
account collected in advance 预收款项 }T"&4Rvs2R  
account current book 往来帐簿 8>'vzc/*>  
account of after-acquired property 事后取得的财产报告 R2y~+tko?
 
account of defaulter 拖欠帐目 nxs'qX(D  
account payable 应付帐款 wcL|{rUXba  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vgN%vw pL  
account receivable 应收帐款 ^"+Vx9H"{  
account receivable report 应收帐款报表 "T.Qb/97@  
account statement 结单；帐单；会计财务报表 ' [% ?j?2r  
account title 帐户名称；会计科目 Ex5LhRe>=  
accountant's report 会计师报告 Q
\aC:68  
Accountant's Report Rules 会计师报告规则 ):nC&M\W~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~X,ZZ 9H  
Accounting Arrangements 《会计安排》 QoS]QY'bZ  
accounting basis 会计基础 |\N))K-2D  
accounting by Official Receiver 破产管理署署长呈交的帐目 nQd~i0`vB  
Accounting Circular 《会计通告》 oEsqLh9a|  
accounting class 会计类别 t{O
2JF#5u  
accounting date 记帐日期；会计结算日期 14yzGhA  
accounting for money 款项核算 gNSsT])  
Accounting Officer 会计主任 .:iO$wjp5  
accounting period 会计报告期；会计期 d>Ky(wS  
accounting policy 会计政策；会计方针 +[Q`I*C  
accounting practice 会计惯例 }h=3[pe
}  
accounting principle 会计准则 h 2C9p2.  
accounting record 会计记录 =/bC0bb{i  
accounting report 会计报告 V(F1i%9lg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f&? 8fB8{  
Accounting Society of China 中国会计学会 ]?s^{  
accounting statement 会计报表 TchByN6oN<  
accounting system 会计制度；会计系统 .|GnTC q  
accounting transaction 会计事项；帐务交易 _nec6=S6(  
accounting treatment 会计处理 [~k!wipK  
accounting year 会计年度 @Wd1+Yky  
accretion 增值；添加 Ee'wsL  
accrual 应计项目；应累算数目 1Wz5I v#Ez  
accrual basis 应计制；权责发生制 I~25}(IDZ"  
accrual basis accounting 应计制会计；权责发生制会计 FIpJ>E"n  
accrue 应累算；应计 z/|tsVK  
accrued benefit 应累算利益 9C|-|mo  
accrued charges 应计费用 I GB)  
accrued cumulative preference share dividend 应累算的累积优先股股息 >H,PST  
accrued expenses 应累算费用 jNW/Biy4u  
accrued interest payable 应付利息；应计未付利息 F*=}}H/  
accrued interest receivable 应收利息；应计未收利息 1_z~<d @?;  
accrued right 累算权益 V0y_c^x  
accruing profit 应累算的利润 H ~?p
,h  
accumulated fiscal reserve 累积财政储备 J pKCux  
accumulated profit 累积利润；滚存溢利 eKL3Y_5p@  
accumulated reserve 累积储备 >/y+;<MZ  
accumulation of surplus income 累积收益盈余 Env_??xq  
acquired assets 既得资产 'V}4_3#q  
acquisition 收购；购置；取得 / a$B8,  
acquisition cost 购置成本 ~4M?[E&  
acquisition expenses 购置费用 "\"sM{x  
acquisition of 100% interest 收购全部股权 cT#R B7  
acquisition of control 取得控制权 K(Ak+&[  
acquisition of fixed assets 购置固定资产 n(jrK9]  
acquisition of shell “买壳” [+b&)jN*2  
acquisition price 收购价 K b z|h,<  
act of God 天灾 m=%yZ2F;  
acting partner 执事合伙人 }Pj;9ivz  
active market 买卖活跃的市场；交投畅旺的市场；旺市  o*xft6U  
active partner 积极参与的合伙人 n4 J*04K  
active trading 交投活跃 Fy^MI*}BZ  
actual circulation 实际流通 =7-@&S=?s  
actual cost 实际成本 5Pd^Sew  
actual expenditure 实际开支；实际支出 N|asr,  
actual income 实际入息；实际收入；实际收益 xU'% 6/G  
actual market 现货市场 "K#zY~>L  
actual price 现货价；实际价格 wE#z)2? `\  
actual profit 实际利润 rF=\H3`p3  
actual quotation 实盘；实际价位；实际报价 9/6=[)  
actual year basis 按实际年度计算 {@>6E8)H5  
actuals 实货 `D0Hu!;
 
actuarial investigation 精算调查 A(wuRXnVWK  
actuarial principle 精算原则 +P;&/z8i*g  
actuarial report 精算师报告 ^4{"h  
Actuarial Society of Hong Kong 香港精算学会 VH x:3G  
actuarial valuation 精算师估值 Cm#[$T@C  
actuary 精算师 >:f&@vwm  
ad referendum agreement 暂定协议；有待覆核的协定 (r"2XXR  
ad valorem duty 从价税；按值征税 m]'P3^<{P  
ad valorem duty system 从价税制 <xr\1VjA  
ad valorem fee 从价费 P30|TU+B  
ad valorem tariff 从价关税 zN,2 (v"  
additional allowance 额外免税额 :PQvt/-'(D  
additional amount for unexpired risk 未过期风险的额外款额 _rvO#h  
additional assessable profit 补加应评税利润 4_h?E:sBb  
additional assessment 补加评税 ![{0Yw D  
additional commitment 额外承担 d8M8O3  
additional commitment vote 额外承担拨款 X5c)T}pyv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3ULn ]jA  
additional dependent parent allowance 供养父母额外免税额 fi';Mb3B3  
additional provision 额外拨款 \mDBOC0eK  
additional stamp duty 附加印花税 G*rlU  
additional tax 补加税罚款；补加税款 7kh(WtUz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 YCo qe,5  
adjudged bankrupt 被裁定破产 gtRs||  
adjudicated bankrupt 裁定破产人 yIma7H@=L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vXeI)vFK  
adjudication of bankruptcy 裁定破产；宣告破产 +cC$4t0$^A  
adjudication of insolvency 裁定无力偿还债务 S/xC X!  
adjusted actual 经调整的实数；调整后的实数 .@3bz  
adjusted current assets 经调整的流动资产；调整后的流动资产 obSLy Ed  
adjusted figure 经调整的数字；调整后的数额 wZKEUJpQ  
adjusted liabilities 经调整的负债；调整后的负债 .X{U\{c|a  
adjusted loss 经调整的亏损；调整后的亏损 2G)q?_Q4S  
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 h"On9  
adjusted profit 经调整的利润；调整后的利润 \Qei}5P,  
adjusted surplus 经调整的盈余额；调整后的盈余额 _Wgpk0  
adjusted value 经调整的价值；调整后的价值 ~a` vk@8  
adjustment 调整；修订；理算〔保险〕 x4;ndck%U  
adjustment centre 调剂中心 UGK,+FN  
adjustment lag 调整过程的时间差距；调整时差 E{}Vi>@V?  
adjustment mechanism 调整机制 jT1^oXn@  
adjustment of loss 亏损调整 "UTAh6[3oD  
adjustment process 调整过程；调整程序 KN"<f:u  
adjustment range 调整幅度 >2dF^cDE-3  
administered exchange rate 受管制汇率 d@>1m:p