[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: Jv^cOc  
ddq 1NW  
A share Ａ股；甲类股份 pY!dG-;  
abatement of tax 减税；减扣免税额 4IP\iw#w  
ABN AMRO Bank N.V. 荷兰银行 kH8$nkeev  
above-the-line expenditure 线上项目支出；经常预算支出 m7wc)"`t  
above-the-line receipt 线上项目收入；经常预算收入 t#pqXY/;D  
ABSA Asia Limited 南非联合亚洲有限公司 -8Jl4F ,  
absolute change 绝对数值变更 U]!.~ji3  
absolute expenditure 实际开支 "ex~LB  
absolute guideline figure 绝对准则数字 M`+e'vdw  
absolute interest 绝对权益 B?lBO V4v4  
absolute order of discharge 绝对破产解除令 Ns|V7|n]  
absolute profit margin 绝对利润幅度 EOPS? @  
absolute value 实值；绝对值 /=YqjZTCq  
absolutely vested interest 绝对既得权益 7hN6IP*so  
absorbed cost 已吸收成本；已分摊成本 F'>GN}n  
absorption 吸收；分摊；合并 ZA_zKJ[[7  
absorption rate 吸收率；摊配率；分摊率 tk)>CK11  
ACB Finance Limited 亚洲商业财务有限公司 @Tfwh /UN  
acceptable form of reciprocity 合理的互惠条件 <qq'h  
acceptable rate 适当利率；适当汇率 n: *_uc^C  
acceptance agreement 承兑协议 C*EhexK,}  
acceptance for honour 参加承兑 h%1~v$W`  
acceptor 承兑人；接受人；受票人 uVq5fT`B  
acceptor for honour 参加承兑人 3:~l2KIP4  
accident insurance 意外保险 <5ft6a2fQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 [Zt# c C+  
accident insurance scheme 意外保险计划 uH ny ]  
accident year basis 意外年度基准 \at-"[.  
accommodation 通融；贷款 "ji$@b_\?  
accommodation bill 通融票据；空头票据 .kbr?N,
'  
accommodation party 汇票代发人 N 0K>lL=  
account balance 帐户余额；帐户结余 4kaE}u KU  
account book 帐簿 8yE%
X!E  
account collected in advance 预收款项 dI_r:xN  
account current book 往来帐簿 t(j_eq}J  
account of after-acquired property 事后取得的财产报告 : ,S8T%d  
account of defaulter 拖欠帐目 X"TUe>cM  
account payable 应付帐款 zr3q>]oma  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $(KIB 82&  
account receivable 应收帐款 +U+aWk  
account receivable report 应收帐款报表 >w2Q1!  
account statement 结单；帐单；会计财务报表 O$"bd~X  
account title 帐户名称；会计科目 y|e2j&m  
accountant's report 会计师报告 |.Nr.4Yp  
Accountant's Report Rules 会计师报告规则 CQBT::  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H]tSb//qc  
Accounting Arrangements 《会计安排》 1Nl&4YLO  
accounting basis 会计基础 \'; t*  
accounting by Official Receiver 破产管理署署长呈交的帐目 5 Q6{(q|M  
Accounting Circular 《会计通告》 Q\o$**+{  
accounting class 会计类别 Evr2|4|O~  
accounting date 记帐日期；会计结算日期 Dm|gSv8d,  
accounting for money 款项核算 Th7wP:iDP  
Accounting Officer 会计主任 W$JY M3!  
accounting period 会计报告期；会计期 `z3|M#r\;  
accounting policy 会计政策；会计方针 :kME  
accounting practice 会计惯例 6K4`;  
accounting principle 会计准则 ~A[YnJYA#  
accounting record 会计记录 9Qt)m fqM  
accounting report 会计报告 hF7V !*5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ub`z7gL  
Accounting Society of China 中国会计学会 |'U,/
 
accounting statement 会计报表 Z7/vrME6  
accounting system 会计制度；会计系统 qa 6=W  
accounting transaction 会计事项；帐务交易 Ynv 9&P  
accounting treatment 会计处理 W>p\O9BG  
accounting year 会计年度 ;f".'9 l^
 
accretion 增值；添加 -O~C m}e  
accrual 应计项目；应累算数目 |`_ <@b  
accrual basis 应计制；权责发生制 $ kxu;I
 
accrual basis accounting 应计制会计；权责发生制会计 Ud>` @2  
accrue 应累算；应计 /e.FY9  
accrued benefit 应累算利益 
Q7CwQi  
accrued charges 应计费用 K,x$c %  
accrued cumulative preference share dividend 应累算的累积优先股股息 0M#N=%31  
accrued expenses 应累算费用 :kWZSN8.D  
accrued interest payable 应付利息；应计未付利息 (@%XWg  
accrued interest receivable 应收利息；应计未收利息 ELN|;^-/|Q  
accrued right 累算权益 PU^[HC*K  
accruing profit 应累算的利润 /Y;+PAy  
accumulated fiscal reserve 累积财政储备 b:fxkQm  
accumulated profit 累积利润；滚存溢利 ojN`#%X  
accumulated reserve 累积储备 Rz.i/wg}  
accumulation of surplus income 累积收益盈余 3 R5%N ~  
acquired assets 既得资产 9M1a*f
rxZ  
acquisition 收购；购置；取得 (g%JK3  
acquisition cost 购置成本 sT d}cP  
acquisition expenses 购置费用 KH>Sc3p  
acquisition of 100% interest 收购全部股权 DapQ}2'_  
acquisition of control 取得控制权 /\TQc-k?2  
acquisition of fixed assets 购置固定资产 3xBN10R#  
acquisition of shell “买壳” /lf\ E=  
acquisition price 收购价 @ \!KF*v  
act of God 天灾 \# 7 @a74  
acting partner 执事合伙人 ?@_v,,|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `[X6#`<  
active partner 积极参与的合伙人 c*.G]nRc  
active trading 交投活跃 SW3wMPy&s  
actual circulation 实际流通 &[NVP&9&U  
actual cost 实际成本 F`fGz)Mk  
actual expenditure 实际开支；实际支出 y!S^xS  
actual income 实际入息；实际收入；实际收益 (YAI,Xnw  
actual market 现货市场 uAp -$?  
actual price 现货价；实际价格 IgLVn<5n  
actual profit 实际利润 3sS=?q  
actual quotation 实盘；实际价位；实际报价 >ysriPnQ  
actual year basis 按实际年度计算 h^['rmd  
actuals 实货 XXXljh6  
actuarial investigation 精算调查 !$D&6M|C8l  
actuarial principle 精算原则 NU|qX {-  
actuarial report 精算师报告 zXQVUhL6  
Actuarial Society of Hong Kong 香港精算学会 NV :>a  
actuarial valuation 精算师估值 {VBR/M(q  
actuary 精算师 vkd *ER^  
ad referendum agreement 暂定协议；有待覆核的协定 $=\d1%_R|  
ad valorem duty 从价税；按值征税 .JNcY]V#  
ad valorem duty system 从价税制 'n>K^rA  
ad valorem fee 从价费 ~@xT]D!BQ  
ad valorem tariff 从价关税 d?JAUbqy  
additional allowance 额外免税额 !K!)S^^Po?  
additional amount for unexpired risk 未过期风险的额外款额 Z/xV\Ggx  
additional assessable profit 补加应评税利润 (2: N;  
additional assessment 补加评税 =nLO?qoe  
additional commitment 额外承担 )y6Q Ap  
additional commitment vote 额外承担拨款  NI^{$QMj  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *f{ 7  
additional dependent parent allowance 供养父母额外免税额 w"q-#,37j  
additional provision 额外拨款 M#`{>R|  
additional stamp duty 附加印花税 1d`cTaQ-  
additional tax 补加税罚款；补加税款 a/#+92C  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }(m1ql  
adjudged bankrupt 被裁定破产 j(&GVy^;?  
adjudicated bankrupt 裁定破产人 P2O\!'aEh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Og+)J9#  
adjudication of bankruptcy 裁定破产；宣告破产 Y^4q9?2G  
adjudication of insolvency 裁定无力偿还债务 9p5= _  
adjusted actual 经调整的实数；调整后的实数 YmOldR9v(  
adjusted current assets 经调整的流动资产；调整后的流动资产 ` q^(SM  
adjusted figure 经调整的数字；调整后的数额  64SW  
adjusted liabilities 经调整的负债；调整后的负债 ^#
2xQ5h  
adjusted loss 经调整的亏损；调整后的亏损 -jFP7tEv  
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 1bd$XnU  
adjusted profit 经调整的利润；调整后的利润 Qr<AV:  
adjusted surplus 经调整的盈余额；调整后的盈余额 V)=
Z6ti  
adjusted value 经调整的价值；调整后的价值 l@xWQj9  
adjustment 调整；修订；理算〔保险〕 #kj~G]QA  
adjustment centre 调剂中心 en%J!<&W{K  
adjustment lag 调整过程的时间差距；调整时差 g#w`J\iz  
adjustment mechanism 调整机制 l/[pEUYU  
adjustment of loss 亏损调整 b)d^ `J  
adjustment process 调整过程；调整程序 lbd(j{h>4  
adjustment range 调整幅度 \/
n+j!  
administered exchange rate 受管制汇率 Cb4_ ?OR0