[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: wtUG^hV #_  
t>-XT|lV  
A share Ａ股；甲类股份 I>8Bc  
abatement of tax 减税；减扣免税额 1(D1}fcul  
ABN AMRO Bank N.V. 荷兰银行 ~v,!n/('  
above-the-line expenditure 线上项目支出；经常预算支出 =1_jaDp  
above-the-line receipt 线上项目收入；经常预算收入 VN!^m]0  
ABSA Asia Limited 南非联合亚洲有限公司 dfX V1B5  
absolute change 绝对数值变更 hkLw&;WJr  
absolute expenditure 实际开支 ^r%i3  
absolute guideline figure 绝对准则数字 ud
!r*E  
absolute interest 绝对权益 yW'BrTw  
absolute order of discharge 绝对破产解除令 8F.(]@NY  
absolute profit margin 绝对利润幅度 I *1#  
absolute value 实值；绝对值 N/`g?B[  
absolutely vested interest 绝对既得权益 l'P[5'.  
absorbed cost 已吸收成本；已分摊成本 g9! dpP  
absorption 吸收；分摊；合并 ;9 R4
0qi  
absorption rate 吸收率；摊配率；分摊率 w2s,  
ACB Finance Limited 亚洲商业财务有限公司 _6| /P7"  
acceptable form of reciprocity 合理的互惠条件 9eksCxFg  
acceptable rate 适当利率；适当汇率 <`^>bv9  
acceptance agreement 承兑协议 69[w/\  
acceptance for honour 参加承兑 o(vZ*^\  
acceptor 承兑人；接受人；受票人 ?m`R%>X"  
acceptor for honour 参加承兑人 &Qz"nCvJ  
accident insurance 意外保险 T9,lblUQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;o &_:]S  
accident insurance scheme 意外保险计划 t^dakL  
accident year basis 意外年度基准 %pQdq[J={  
accommodation 通融；贷款 6S` ,j  
accommodation bill 通融票据；空头票据 Q2??Kp]1  
accommodation party 汇票代发人 b'i%B9yU:%  
account balance 帐户余额；帐户结余 ntd ":BKi  
account book 帐簿 )yfOrsM  
account collected in advance 预收款项 {5?!`<fF  
account current book 往来帐簿 c|8KT  
account of after-acquired property 事后取得的财产报告 %@)U/G6s}  
account of defaulter 拖欠帐目 >7eu'  
account payable 应付帐款 Au%Wrk3j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $=QNGC2+  
account receivable 应收帐款 h?M'7Lti  
account receivable report 应收帐款报表 6oe$)iV  
account statement 结单；帐单；会计财务报表 mk$Yoz  
account title 帐户名称；会计科目 o
%QhV6(F  
accountant's report 会计师报告 $Ykp8u,(  
Accountant's Report Rules 会计师报告规则 9;'>\ImI  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =t <:zLe  
Accounting Arrangements 《会计安排》 E}E7VQjM  
accounting basis 会计基础 9.]Cy8  
accounting by Official Receiver 破产管理署署长呈交的帐目 c'm-XL_La  
Accounting Circular 《会计通告》 ,(5dQ`hA0  
accounting class 会计类别 !'c6Hs  
accounting date 记帐日期；会计结算日期 X,Q6  
accounting for money 款项核算 bDcWb2lqs  
Accounting Officer 会计主任 rYP8V >  
accounting period 会计报告期；会计期 4l#T_y  
accounting policy 会计政策；会计方针 UwzE'#Q-  
accounting practice 会计惯例 ,L8I7O}A;  
accounting principle 会计准则 gGceK^#  
accounting record 会计记录 "fX8xZdS  
accounting report 会计报告 Ynt&cdK9
  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3w6JV+?  
Accounting Society of China 中国会计学会 ;nHo%`Zt  
accounting statement 会计报表 C=pPI
  
accounting system 会计制度；会计系统 V9);kD  
accounting transaction 会计事项；帐务交易 P+D|_3j  
accounting treatment 会计处理 n[S41809<  
accounting year 会计年度 s}pGJ&C  
accretion 增值；添加 z.\[Va$@l  
accrual 应计项目；应累算数目 2Q;Y@ %G  
accrual basis 应计制；权责发生制 [0%Gu5_\  
accrual basis accounting 应计制会计；权责发生制会计 "m\UqQGX  
accrue 应累算；应计 A,A-5l<h]?  
accrued benefit 应累算利益 t8wz'[z  
accrued charges 应计费用 !SD [6Z.R  
accrued cumulative preference share dividend 应累算的累积优先股股息 Xk7$?8r4&  
accrued expenses 应累算费用 NUO,"Bqq
 
accrued interest payable 应付利息；应计未付利息 _mq*j^u,j  
accrued interest receivable 应收利息；应计未收利息 *X=f  
accrued right 累算权益 xX=IMM3  
accruing profit 应累算的利润 hr 6LB&d_  
accumulated fiscal reserve 累积财政储备 PK|`} z9  
accumulated profit 累积利润；滚存溢利 n!EH>'T  
accumulated reserve 累积储备 5)o-]S>  
accumulation of surplus income 累积收益盈余 <8xP-(wk;  
acquired assets 既得资产 =6q*w^ET  
acquisition 收购；购置；取得 *j|Tm7C  
acquisition cost 购置成本 x4 A TK  
acquisition expenses 购置费用 \c@qtIc  
acquisition of 100% interest 收购全部股权 c`N`xU+z  
acquisition of control 取得控制权 sou$qKoG01  
acquisition of fixed assets 购置固定资产 7l|>
  
acquisition of shell “买壳” R4J>M@-0v  
acquisition price 收购价  PtVN
G  
act of God 天灾 h0EGhJs  
acting partner 执事合伙人 2w.9Q (Sn  
active market 买卖活跃的市场；交投畅旺的市场；旺市 FlA$G3  
active partner 积极参与的合伙人 e7j]BzGvl  
active trading 交投活跃 ?p/kuv{\o#  
actual circulation 实际流通 B}xo|:f!zj  
actual cost 实际成本 e|+;j}^C  
actual expenditure 实际开支；实际支出 -QNMB4  
actual income 实际入息；实际收入；实际收益 m3v*,~  
actual market 现货市场 u=UM^C!
 
actual price 现货价；实际价格 2|_Jup  
actual profit 实际利润 |LGNoP}SA  
actual quotation 实盘；实际价位；实际报价 k:uuJ|  
actual year basis 按实际年度计算 p?gLW/n  
actuals 实货 %A[p!U  
actuarial investigation 精算调查 4uE5h~0Z  
actuarial principle 精算原则 R`3>0LrC8  
actuarial report 精算师报告 b-=[(]_$h  
Actuarial Society of Hong Kong 香港精算学会 f"=4,  
actuarial valuation 精算师估值
&oEq&  
actuary 精算师 So]FDd  
ad referendum agreement 暂定协议；有待覆核的协定 8GAQVe^$-  
ad valorem duty 从价税；按值征税 |&pz,"(  
ad valorem duty system 从价税制 D;8V{Hs  
ad valorem fee 从价费 o>,z %+  
ad valorem tariff 从价关税 ~v,KI["o  
additional allowance 额外免税额 4R^j"x 5  
additional amount for unexpired risk 未过期风险的额外款额 es(LE/`e  
additional assessable profit 补加应评税利润 {q>4:lsS  
additional assessment 补加评税 _q 9lr8hx  
additional commitment 额外承担 <{).x6  
additional commitment vote 额外承担拨款 z# ?w/NE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z=h5  
additional dependent parent allowance 供养父母额外免税额 u~T$F/]k>  
additional provision 额外拨款 PY:#F|uHS`  
additional stamp duty 附加印花税 |JQP7z6j]  
additional tax 补加税罚款；补加税款 c\
rbLr}l)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :XY3TI  
adjudged bankrupt 被裁定破产 nv[Sb%/  
adjudicated bankrupt 裁定破产人 cj_?*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9}Ave:X^  
adjudication of bankruptcy 裁定破产；宣告破产 k{w^MOHNg  
adjudication of insolvency 裁定无力偿还债务 64j 4P 7  
adjusted actual 经调整的实数；调整后的实数 m%(JRh  
adjusted current assets 经调整的流动资产；调整后的流动资产 )Ua2x@j'C@  
adjusted figure 经调整的数字；调整后的数额 v@
s`l#  
adjusted liabilities 经调整的负债；调整后的负债 @"7dk.|  
adjusted loss 经调整的亏损；调整后的亏损 zLK ~i>aW  
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 {OoNhN9  
adjusted profit 经调整的利润；调整后的利润 G[-jZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 R[-:-8  
adjusted value 经调整的价值；调整后的价值 _qo1 GM&  
adjustment 调整；修订；理算〔保险〕 nhhJUN?8  
adjustment centre 调剂中心 ?vNS!rY2&  
adjustment lag 调整过程的时间差距；调整时差 5j01Mx A  
adjustment mechanism 调整机制 >A "aOV>K  
adjustment of loss 亏损调整 3VBV_/i;  
adjustment process 调整过程；调整程序 O5*uL{pvT{  
adjustment range 调整幅度 Q&a<
9e&  
administered exchange rate 受管制汇率 ;mxT>|z