[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: XbOL/6V ^[  
vZDQ@\HrC  
A share Ａ股；甲类股份 M1M]]fT0ME  
abatement of tax 减税；减扣免税额 H= y-Y_R  
ABN AMRO Bank N.V. 荷兰银行 E0pQRGPA  
above-the-line expenditure 线上项目支出；经常预算支出 5~X%*_[],  
above-the-line receipt 线上项目收入；经常预算收入 E>1USKxn  
ABSA Asia Limited 南非联合亚洲有限公司 Ji
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absolute change 绝对数值变更 ?hu 9c  
absolute expenditure 实际开支 HY:@=%R  
absolute guideline figure 绝对准则数字 Vi|jkyC8  
absolute interest 绝对权益 3*TS 4xX  
absolute order of discharge 绝对破产解除令 I(CI')Q  
absolute profit margin 绝对利润幅度 QaO`:wJj  
absolute value 实值；绝对值 ]xG4T>S  
absolutely vested interest 绝对既得权益 W*m[t&;  
absorbed cost 已吸收成本；已分摊成本 \nyFN  
absorption 吸收；分摊；合并 eBV{B70k  
absorption rate 吸收率；摊配率；分摊率 Y"jDZG?  
ACB Finance Limited 亚洲商业财务有限公司 HW G~m:km  
acceptable form of reciprocity 合理的互惠条件 =KZ4:d5  
acceptable rate 适当利率；适当汇率 ^hgAgP
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acceptance agreement 承兑协议 ES2qX]I  
acceptance for honour 参加承兑 dW`D?$(@,  
acceptor 承兑人；接受人；受票人 M5V1j(URE  
acceptor for honour 参加承兑人 $OD5t5eTsM  
accident insurance 意外保险 yBj)#m5!  
Accident Insurance Association of Hong Kong 香港意外保险公会 B# fzMaC  
accident insurance scheme 意外保险计划 ,H?p9L; qp  
accident year basis 意外年度基准 Em;b,x*U  
accommodation 通融；贷款 c" 7pf T  
accommodation bill 通融票据；空头票据 `Vi:r9|P  
accommodation party 汇票代发人 !q/lgpEi  
account balance 帐户余额；帐户结余 *La =7y:  
account book 帐簿 ^IpiNY/%Q  
account collected in advance 预收款项 ]EnaZWyO]  
account current book 往来帐簿 h;KK6*Z*$E  
account of after-acquired property 事后取得的财产报告 \G@6jn1G(  
account of defaulter 拖欠帐目 n:D*r$ C|p  
account payable 应付帐款 d/>,U7eS[+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =R.9"7~2x  
account receivable 应收帐款 eNFUjDm  
account receivable report 应收帐款报表 \ c&)8 .r  
account statement 结单；帐单；会计财务报表 g8"7wf`0k  
account title 帐户名称；会计科目 }6
>J  
accountant's report 会计师报告 y^\#bpq&\  
Accountant's Report Rules 会计师报告规则 n y)P  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `yZZP  
Accounting Arrangements 《会计安排》 `W n5 .V  
accounting basis 会计基础 J#DcT@  
accounting by Official Receiver 破产管理署署长呈交的帐目 A*~1Uz\t  
Accounting Circular 《会计通告》 i)i)3K2  
accounting class 会计类别 ek)(pJ(+#  
accounting date 记帐日期；会计结算日期 )<F\IM  
accounting for money 款项核算 ~,68S^nP)H  
Accounting Officer 会计主任 `Qf :PX3  
accounting period 会计报告期；会计期 fNPj8\#V,  
accounting policy 会计政策；会计方针 YnWl'{[ C  
accounting practice 会计惯例 b H_pN x81  
accounting principle 会计准则 rcmAVl:$>  
accounting record 会计记录 b,R'T+4[  
accounting report 会计报告 {7>CA'>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %i> e  
Accounting Society of China 中国会计学会 As
LjU#jn  
accounting statement 会计报表 tC:,!4 P$  
accounting system 会计制度；会计系统 PX2k,%  
accounting transaction 会计事项；帐务交易
MK"  
accounting treatment 会计处理  ,nR8l  
accounting year 会计年度 vfUfrk@D~  
accretion 增值；添加 YB~t|m65  
accrual 应计项目；应累算数目 [=6~"!P}  
accrual basis 应计制；权责发生制 wrYQ=u#Z  
accrual basis accounting 应计制会计；权责发生制会计 IW o~s  
accrue 应累算；应计 aijGz<  
accrued benefit 应累算利益 chmJ|  
accrued charges 应计费用 qd~98FS  
accrued cumulative preference share dividend 应累算的累积优先股股息 SM+fG:4d  
accrued expenses 应累算费用 Ygi1"X}  
accrued interest payable 应付利息；应计未付利息 ]}7rWs[|1  
accrued interest receivable 应收利息；应计未收利息 mv*T=N8fC  
accrued right 累算权益 Z/= %J3f  
accruing profit 应累算的利润 !5%5]9'n@*  
accumulated fiscal reserve 累积财政储备 %Rep6=K*$  
accumulated profit 累积利润；滚存溢利 /cC6qhkp%  
accumulated reserve 累积储备 0nn]]B@l  
accumulation of surplus income 累积收益盈余 ;c- ]bhBB  
acquired assets 既得资产 <yI,cM<c  
acquisition 收购；购置；取得 | 58!A]  
acquisition cost 购置成本 C<t'f(4s`u  
acquisition expenses 购置费用 8J3@VD.  
acquisition of 100% interest 收购全部股权 )YMlFzYr  
acquisition of control 取得控制权 w;@25= |  
acquisition of fixed assets 购置固定资产 MJK
l]&  
acquisition of shell “买壳” %y\eBfW,/  
acquisition price 收购价 mzE$aFu8  
act of God 天灾 aZj
e f  
acting partner 执事合伙人 'gZbNg=&[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mH*@d"  
active partner 积极参与的合伙人 3V Mh)  
active trading 交投活跃 d&T6p&V$  
actual circulation 实际流通 4^[}]'w  
actual cost 实际成本 Sci4EGc  
actual expenditure 实际开支；实际支出 gO:Z6}3vM  
actual income 实际入息；实际收入；实际收益 Rw}2*5#y  
actual market 现货市场 c Z6p^  
actual price 现货价；实际价格 Sm$j:xw<  
actual profit 实际利润 D<bU~Gd,P  
actual quotation 实盘；实际价位；实际报价 5`"*y iv  
actual year basis 按实际年度计算 ]LB vYjMY  
actuals 实货 H KiVEg  
actuarial investigation 精算调查 Z-t}6c'Kg  
actuarial principle 精算原则 f']sU/c=  
actuarial report 精算师报告 z/0yO@_D/q  
Actuarial Society of Hong Kong 香港精算学会 }-{b$6]  
actuarial valuation 精算师估值 9R@abm,I  
actuary 精算师 ,V33v<|wc  
ad referendum agreement 暂定协议；有待覆核的协定 jemxky  
ad valorem duty 从价税；按值征税 ,.oa,sku  
ad valorem duty system 从价税制 ;Lsjh#  
ad valorem fee 从价费 Vo9>o@FlLM  
ad valorem tariff 从价关税
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additional allowance 额外免税额 A3"1D  
additional amount for unexpired risk 未过期风险的额外款额 I[=Wmxa?r  
additional assessable profit 补加应评税利润 4Hml.|$  
additional assessment 补加评税 ByhOK}u;P4  
additional commitment 额外承担 =s0g2Zv"\  
additional commitment vote 额外承担拨款 EI txRHV5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wrQydI  
additional dependent parent allowance 供养父母额外免税额 u%=bHg  
additional provision 额外拨款 8Da(tS  
additional stamp duty 附加印花税 }0BL0N`_  
additional tax 补加税罚款；补加税款 CO:*x,6au  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ..jq[(;N  
adjudged bankrupt 被裁定破产 #u8*CA9  
adjudicated bankrupt 裁定破产人
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adjudication fee 裁定费；评定印花税额手续费；评估契据费 3s?v(1 {)  
adjudication of bankruptcy 裁定破产；宣告破产 Mu'^OX82  
adjudication of insolvency 裁定无力偿还债务 d<^_w!4X}  
adjusted actual 经调整的实数；调整后的实数 E
4='m  
adjusted current assets 经调整的流动资产；调整后的流动资产 H}h~~7E  
adjusted figure 经调整的数字；调整后的数额 .'5
'0lR5  
adjusted liabilities 经调整的负债；调整后的负债 ^V<J69ny|9  
adjusted loss 经调整的亏损；调整后的亏损 $/[Gys3"  
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 1 [fo'M  
adjusted profit 经调整的利润；调整后的利润 #)_J)/h  
adjusted surplus 经调整的盈余额；调整后的盈余额 @[d#mz  
adjusted value 经调整的价值；调整后的价值 J4gI=@e  
adjustment 调整；修订；理算〔保险〕 +R "AA_A?  
adjustment centre 调剂中心 pXP
qDA  
adjustment lag 调整过程的时间差距；调整时差 "JzfL(yt  
adjustment mechanism 调整机制 |.b%rVu  
adjustment of loss 亏损调整 0NQ7#A  
adjustment process 调整过程；调整程序 e=gboR  
adjustment range 调整幅度 oMh~5 W  
administered exchange rate 受管制汇率 R=\v
3m