[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: ;MH_pE/m  
-7u_\XFk  
A share Ａ股；甲类股份 Rc(E';uc  
abatement of tax 减税；减扣免税额 R/P9=yvg0  
ABN AMRO Bank N.V. 荷兰银行 yi:1cLq2  
above-the-line expenditure 线上项目支出；经常预算支出 hh8U/dVk*  
above-the-line receipt 线上项目收入；经常预算收入 D:0?u_[W  
ABSA Asia Limited 南非联合亚洲有限公司 ;T3}#Q*qC  
absolute change 绝对数值变更 =|V[^#V  
absolute expenditure 实际开支 U[G5<&Z
^  
absolute guideline figure 绝对准则数字 Jix;!("  
absolute interest 绝对权益 ,% *Jm
  
absolute order of discharge 绝对破产解除令
[B@R(z=H  
absolute profit margin 绝对利润幅度 0)Q*u  
absolute value 实值；绝对值 v(`5exWV  
absolutely vested interest 绝对既得权益 TXbnK"XQ  
absorbed cost 已吸收成本；已分摊成本 nJR(lXWO  
absorption 吸收；分摊；合并 ZsN3 MbY  
absorption rate 吸收率；摊配率；分摊率 o+g\\5s  
ACB Finance Limited 亚洲商业财务有限公司 gr\vC  
acceptable form of reciprocity 合理的互惠条件 jygKw+C  
acceptable rate 适当利率；适当汇率 C *]XQ1F4  
acceptance agreement 承兑协议 jwO7r0?\`G  
acceptance for honour 参加承兑 HY,VJxR[  
acceptor 承兑人；接受人；受票人 pGP$2  
acceptor for honour 参加承兑人 3\j3vcuy  
accident insurance 意外保险 N**"u"CX  
Accident Insurance Association of Hong Kong 香港意外保险公会 %o_CD>yD  
accident insurance scheme 意外保险计划 4%*`'o$_  
accident year basis 意外年度基准 N4w&g-  
accommodation 通融；贷款 }*,z~y}V#  
accommodation bill 通融票据；空头票据 3Gt@Fo=  
accommodation party 汇票代发人 <4Ik]Uz^  
account balance 帐户余额；帐户结余 DEt;$>tl 5  
account book 帐簿 q kD9xFp  
account collected in advance 预收款项 pykRi#[UrX  
account current book 往来帐簿 J<-2dvq  
account of after-acquired property 事后取得的财产报告 E
Si-'R&  
account of defaulter 拖欠帐目 7l3
Dxw/N  
account payable 应付帐款 $j&2bO5M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 FB n . 4  
account receivable 应收帐款 YzYj/,?r  
account receivable report 应收帐款报表 Z 4{~  
account statement 结单；帐单；会计财务报表 v<E_n;@9k  
account title 帐户名称；会计科目 \4n9m  
accountant's report 会计师报告 oB%j3aAH  
Accountant's Report Rules 会计师报告规则 qhOV>j,d  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =|qYaXjT$  
Accounting Arrangements 《会计安排》 [t"#4[  
accounting basis 会计基础 seA=7c5E  
accounting by Official Receiver 破产管理署署长呈交的帐目 2o1 RJk9  
Accounting Circular 《会计通告》 Atod&qH  
accounting class 会计类别 Q#}c5TjVr  
accounting date 记帐日期；会计结算日期 |VmQ  
accounting for money 款项核算 !uN_<!  
Accounting Officer 会计主任 Y 016Xg5  
accounting period 会计报告期；会计期 a]=j  
accounting policy 会计政策；会计方针 YiC
_,8A~  
accounting practice 会计惯例 >:P-3#e*  
accounting principle 会计准则 fX}dQN~z  
accounting record 会计记录 K!;>/3Y2-  
accounting report 会计报告 yD(v_J*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E[tEW0ub  
Accounting Society of China 中国会计学会 '/@i} digf  
accounting statement 会计报表 :2-!bLo} &  
accounting system 会计制度；会计系统
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accounting transaction 会计事项；帐务交易 V?4G~~F  
accounting treatment 会计处理 v,Yz\onB^  
accounting year 会计年度 jo ~p#l.'  
accretion 增值；添加 6Lz:J:Q)  
accrual 应计项目；应累算数目 e`;U9Z  
accrual basis 应计制；权责发生制 @ ^^,VgW[  
accrual basis accounting 应计制会计；权责发生制会计 :{x   
accrue 应累算；应计 L%fJH_$_s  
accrued benefit 应累算利益 yYvv!w+@Q  
accrued charges 应计费用 y-vQ4G5F|  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^spASG-o  
accrued expenses 应累算费用 O],]\M{GL  
accrued interest payable 应付利息；应计未付利息 ef]60OtP  
accrued interest receivable 应收利息；应计未收利息 \O+Hmi^  
accrued right 累算权益 $GX9-^og=T  
accruing profit 应累算的利润 |=#uzp7*  
accumulated fiscal reserve 累积财政储备 ItwJL`  
accumulated profit 累积利润；滚存溢利 +tp@Tb  
accumulated reserve 累积储备 ="s>lI-1a  
accumulation of surplus income 累积收益盈余 Awlw6?   
acquired assets 既得资产 8&++S> <  
acquisition 收购；购置；取得 XXC(R  
acquisition cost 购置成本 i`EG80\[Z  
acquisition expenses 购置费用 crRYgr  
acquisition of 100% interest 收购全部股权 R%)7z)~  
acquisition of control 取得控制权 Q#sLIZ8=  
acquisition of fixed assets 购置固定资产 wj|[a,(r  
acquisition of shell “买壳” |H4f&&Wd  
acquisition price 收购价 !T1)tGrH  
act of God 天灾 Rx.dM_S  
acting partner 执事合伙人 %<;PEQQ|C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?V(h@T  
active partner 积极参与的合伙人 #B8V2_M
 
active trading 交投活跃 z#t;n  
actual circulation 实际流通 N.|uPq$R  
actual cost 实际成本 h0Ilxa   
actual expenditure 实际开支；实际支出 ^26}8vt  
actual income 实际入息；实际收入；实际收益 Gcd'-1  
actual market 现货市场 U$AV"F&!&}  
actual price 现货价；实际价格 lwp (Pq  
actual profit 实际利润 k +y>xI,  
actual quotation 实盘；实际价位；实际报价 d(;Qe}ok>  
actual year basis 按实际年度计算 P> ilRb  
actuals 实货 KU)~p"0[6]  
actuarial investigation 精算调查 <wO8=bem  
actuarial principle 精算原则 _U`1BmTC2  
actuarial report 精算师报告 4%,E;fB?=  
Actuarial Society of Hong Kong 香港精算学会 GB` G(a  
actuarial valuation 精算师估值 nZ~J&QK-  
actuary 精算师 7N I~47s|v  
ad referendum agreement 暂定协议；有待覆核的协定 "CF{Mu|Q
=  
ad valorem duty 从价税；按值征税 kc}& \y  
ad valorem duty system 从价税制 h-=lZ~W~  
ad valorem fee 从价费 v="2p8@F  
ad valorem tariff 从价关税
[5$Y>Tr!  
additional allowance 额外免税额 s.KHm L3  
additional amount for unexpired risk 未过期风险的额外款额 J G3#(DVc;  
additional assessable profit 补加应评税利润 a^.5cJ$]  
additional assessment 补加评税 7W `gN[*  
additional commitment 额外承担 wEMg~Hh  
additional commitment vote 额外承担拨款 U8icP+Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zIh`Vw,t0  
additional dependent parent allowance 供养父母额外免税额 8^av&u$  
additional provision 额外拨款 [+z*&~'  
additional stamp duty 附加印花税 Jevr.&;O  
additional tax 补加税罚款；补加税款 H?W8_XiN  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [{cMEV&  
adjudged bankrupt 被裁定破产 &kNJs{  
adjudicated bankrupt 裁定破产人 I.RmBUq):s  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 UsBtk  
adjudication of bankruptcy 裁定破产；宣告破产 DW.vu%j^[  
adjudication of insolvency 裁定无力偿还债务 sU 5/c|&  
adjusted actual 经调整的实数；调整后的实数 ^Yu%JCN8g  
adjusted current assets 经调整的流动资产；调整后的流动资产 T{Y;-m  
adjusted figure 经调整的数字；调整后的数额 n0<I  
adjusted liabilities 经调整的负债；调整后的负债 2'5%EQW;0y  
adjusted loss 经调整的亏损；调整后的亏损 ecG,[1];  
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`1 CcT  
adjusted profit 经调整的利润；调整后的利润 Ph|\%P`>%  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y> f 6  
adjusted value 经调整的价值；调整后的价值 c&n.JV   
adjustment 调整；修订；理算〔保险〕 sqP (1|9  
adjustment centre 调剂中心 kqyPb$Wy  
adjustment lag 调整过程的时间差距；调整时差 Kitx%P`i  
adjustment mechanism 调整机制 ew{(@p+$  
adjustment of loss 亏损调整 v35=4>Y  
adjustment process 调整过程；调整程序 euc|G Xs  
adjustment range 调整幅度 FCMV1,  
administered exchange rate 受管制汇率 si.w1