[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: "0k8IVwp  
-yg?V2  
A share Ａ股；甲类股份 xOHgp=#D  
abatement of tax 减税；减扣免税额 0{PzUIM,W  
ABN AMRO Bank N.V. 荷兰银行 ld7v3:M  
above-the-line expenditure 线上项目支出；经常预算支出 p6XtTx  
above-the-line receipt 线上项目收入；经常预算收入 <K4,7J$}h  
ABSA Asia Limited 南非联合亚洲有限公司 { F};n?'  
absolute change 绝对数值变更 t 6^l`6:p  
absolute expenditure 实际开支 {]]|5 \F  
absolute guideline figure 绝对准则数字 ~/ilx#d  
absolute interest 绝对权益 y&=ALx@  
absolute order of discharge 绝对破产解除令  g}U3y'  
absolute profit margin 绝对利润幅度 T,OwM\`.X{  
absolute value 实值；绝对值 hyT1xa  
absolutely vested interest 绝对既得权益 ;kJA'|GX  
absorbed cost 已吸收成本；已分摊成本 5`RiS]IO]  
absorption 吸收；分摊；合并 ?cEskafb>  
absorption rate 吸收率；摊配率；分摊率 V@QK  
ACB Finance Limited 亚洲商业财务有限公司 iTg;7~1pY  
acceptable form of reciprocity 合理的互惠条件 z>06hBv(?Y  
acceptable rate 适当利率；适当汇率 cl*PFQp9j  
acceptance agreement 承兑协议 V)i5=bHC  
acceptance for honour 参加承兑 Q9&kJ%Mo  
acceptor 承兑人；接受人；受票人 UD y(v]  
acceptor for honour 参加承兑人 fQ=MJ7l  
accident insurance 意外保险 z|(+|pV(
 
Accident Insurance Association of Hong Kong 香港意外保险公会 nbTVU+  
accident insurance scheme 意外保险计划 h<\_XJJ  
accident year basis 意外年度基准 @Ehn(}  
accommodation 通融；贷款 iIGbHn,/  
accommodation bill 通融票据；空头票据 <JwX_\?
ln  
accommodation party 汇票代发人 E|$Oha[  
account balance 帐户余额；帐户结余 ;u(Du-Os!  
account book 帐簿 !HJ$UG/\  
account collected in advance 预收款项 cbu@*NzY,  
account current book 往来帐簿 NCf"tK'5n  
account of after-acquired property 事后取得的财产报告 xlR2|4|8  
account of defaulter 拖欠帐目 6Ik,zQL  
account payable 应付帐款 U70]!EaT  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?<yM7O,4  
account receivable 应收帐款 @MK"X}3  
account receivable report 应收帐款报表 rqlc2m,<-p  
account statement 结单；帐单；会计财务报表 GBC*>Y  
account title 帐户名称；会计科目 5]1h8PW!Y  
accountant's report 会计师报告 :p4"IeKs  
Accountant's Report Rules 会计师报告规则 h`}3h< 8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /)rkiwp  
Accounting Arrangements 《会计安排》 *$M'`
vj:  
accounting basis 会计基础 cubk]~VD  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q\3 Z|%  
Accounting Circular 《会计通告》 Jj^G WZRu  
accounting class 会计类别 j` /&r*zNq  
accounting date 记帐日期；会计结算日期 -gz0md|Y  
accounting for money 款项核算 fXQiNm[P  
Accounting Officer 会计主任 RP`2)/sMT  
accounting period 会计报告期；会计期 OW(&s,|6x  
accounting policy 会计政策；会计方针 jUqy8q &  
accounting practice 会计惯例 Bfv.$u00p  
accounting principle 会计准则 OlQ,Ce  
accounting record 会计记录 7a$G@  
accounting report 会计报告 {hO`6mr&t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +tN&a  
Accounting Society of China 中国会计学会 r CRgzC  
accounting statement 会计报表 ARfRsP x r  
accounting system 会计制度；会计系统 v}v 5  
accounting transaction 会计事项；帐务交易 cxYfZ4++m  
accounting treatment 会计处理 <39!G7ny  
accounting year 会计年度 1
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accretion 增值；添加 vY*\R0/a  
accrual 应计项目；应累算数目 w h$jr{  
accrual basis 应计制；权责发生制 })IO#,  
accrual basis accounting 应计制会计；权责发生制会计 7> Pgc
 
accrue 应累算；应计 m$$?icA  
accrued benefit 应累算利益 pD@zmCU  
accrued charges 应计费用 mi2o1"Jd$`  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]PNowS\  
accrued expenses 应累算费用 6bZ[Kt  
accrued interest payable 应付利息；应计未付利息 g9my=gY  
accrued interest receivable 应收利息；应计未收利息 |@o6NZ<9N  
accrued right 累算权益 ;S/7 h6  
accruing profit 应累算的利润 I2HT2c$  
accumulated fiscal reserve 累积财政储备 v&MU=Tcqi  
accumulated profit 累积利润；滚存溢利 ;</Twm;:  
accumulated reserve 累积储备 XvSIWs  
accumulation of surplus income 累积收益盈余 \`,xgC9K  
acquired assets 既得资产 u&T dWZe  
acquisition 收购；购置；取得 ;' e@t8i6  
acquisition cost 购置成本 1;W=
!Fx  
acquisition expenses 购置费用 aN^IP  
acquisition of 100% interest 收购全部股权 |[cdri^?D  
acquisition of control 取得控制权 q?~Rnv  
acquisition of fixed assets 购置固定资产 px9>:t[P  
acquisition of shell “买壳” (=T$_-Dj`}  
acquisition price 收购价 rvwy ~hO"  
act of God 天灾 P?3{z="LzJ  
acting partner 执事合伙人 (3EUy"z-  
active market 买卖活跃的市场；交投畅旺的市场；旺市 V_L[P9  
active partner 积极参与的合伙人 ".2A9]
_s  
active trading 交投活跃 27#8dV?  
actual circulation 实际流通 ur2!#bU9  
actual cost 实际成本 !g0cC.'  
actual expenditure 实际开支；实际支出 a`Z{ xme=  
actual income 实际入息；实际收入；实际收益 BEw{X|7  
actual market 现货市场 E:VGj
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actual price 现货价；实际价格 _qTpy)+  
actual profit 实际利润 {&nV4
c$v  
actual quotation 实盘；实际价位；实际报价 @%@zH%b  
actual year basis 按实际年度计算 *PM}"s  
actuals 实货 '.p? 6k!K  
actuarial investigation 精算调查 a%~yol0wO7  
actuarial principle 精算原则 SQKt}kDbM  
actuarial report 精算师报告 c #q"\"  
Actuarial Society of Hong Kong 香港精算学会 f: %SW  
actuarial valuation 精算师估值 #Mi|IwL  
actuary 精算师 9)yG.9d1  
ad referendum agreement 暂定协议；有待覆核的协定 }#b %"I0  
ad valorem duty 从价税；按值征税 %N~;{!![p  
ad valorem duty system 从价税制 |ft:|/^F&  
ad valorem fee 从价费 _@ i>s,  
ad valorem tariff 从价关税  i;lE
5  
additional allowance 额外免税额 gGKKs&n7  
additional amount for unexpired risk 未过期风险的额外款额 A'DVJ9%xB  
additional assessable profit 补加应评税利润 {of]/3 =  
additional assessment 补加评税 6D9o08  
additional commitment 额外承担 Tj,2r]g`<  
additional commitment vote 额外承担拨款 YIDg'a+z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )
bYez  
additional dependent parent allowance 供养父母额外免税额 `Ei"_W  
additional provision 额外拨款 z`'P>.x   
additional stamp duty 附加印花税 !s-/0ugZ  
additional tax 补加税罚款；补加税款 BQ#jwu0e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 g[!Cj,  
adjudged bankrupt 被裁定破产 RW
ahsJTu  
adjudicated bankrupt 裁定破产人 UpeQOC  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
$'$>UFR  
adjudication of bankruptcy 裁定破产；宣告破产 9U10d&M(  
adjudication of insolvency 裁定无力偿还债务 Jn,w)Els  
adjusted actual 经调整的实数；调整后的实数 =QiT)9q)  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^W['A]l  
adjusted figure 经调整的数字；调整后的数额 z^~U]S 3  
adjusted liabilities 经调整的负债；调整后的负债 sfC@*Y2XT  
adjusted loss 经调整的亏损；调整后的亏损 d[U1.SNL  
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 ZW* fOaj  
adjusted profit 经调整的利润；调整后的利润 WLy7'3@  
adjusted surplus 经调整的盈余额；调整后的盈余额 EVSK
8T,  
adjusted value 经调整的价值；调整后的价值 cMtJy"kK  
adjustment 调整；修订；理算〔保险〕 \G=bj;&eF  
adjustment centre 调剂中心 f%1wMOzx  
adjustment lag 调整过程的时间差距；调整时差 M,L@k  
adjustment mechanism 调整机制 0=,'{Vz}A  
adjustment of loss 亏损调整 kh&_#,  
adjustment process 调整过程；调整程序 0|Q.U   
adjustment range 调整幅度 L{K*~B-p  
administered exchange rate 受管制汇率 &z0iLa4q)