[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: Xx~za{p  
6I0
G.N  
A share Ａ股；甲类股份 iElE-g@Ws  
abatement of tax 减税；减扣免税额 x7qVLpcL3z  
ABN AMRO Bank N.V. 荷兰银行 *~~&*&+  
above-the-line expenditure 线上项目支出；经常预算支出 r=Up-(j  
above-the-line receipt 线上项目收入；经常预算收入 $q_e~+SXT  
ABSA Asia Limited 南非联合亚洲有限公司 6xk~Bt  
absolute change 绝对数值变更 0_d,sC?V  
absolute expenditure 实际开支 !"w1Pv,  
absolute guideline figure 绝对准则数字 g4(vgWOW`  
absolute interest 绝对权益 !;";L5()  
absolute order of discharge 绝对破产解除令 YGRv``(  
absolute profit margin 绝对利润幅度 NA5AR*f'  
absolute value 实值；绝对值 )Mw<e  
absolutely vested interest 绝对既得权益 P`JO6O:&  
absorbed cost 已吸收成本；已分摊成本 %UEV['=  
absorption 吸收；分摊；合并 ''+6qH-.|]  
absorption rate 吸收率；摊配率；分摊率 1'qllkT  
ACB Finance Limited 亚洲商业财务有限公司 DA)mkp  
acceptable form of reciprocity 合理的互惠条件 #/u%sX`#y  
acceptable rate 适当利率；适当汇率 os|Y=a  
acceptance agreement 承兑协议 $3aq+w:  
acceptance for honour 参加承兑 q.s2x0  
acceptor 承兑人；接受人；受票人 II!Nr{A  
acceptor for honour 参加承兑人 E'| @hL-jn  
accident insurance 意外保险 }pP<+U  
Accident Insurance Association of Hong Kong 香港意外保险公会 m&EJ@
,H  
accident insurance scheme 意外保险计划 Rj&V~or  
accident year basis 意外年度基准 qd@x#"qT  
accommodation 通融；贷款 mez )G|  
accommodation bill 通融票据；空头票据 fv1pA+zN[  
accommodation party 汇票代发人 iOCx7j{BS  
account balance 帐户余额；帐户结余 ;J"b%~Gn  
account book 帐簿 *82f{t]  
account collected in advance 预收款项 >Qk4AMIO  
account current book 往来帐簿 y'ZRoakz)  
account of after-acquired property 事后取得的财产报告 W0vdU;?%  
account of defaulter 拖欠帐目 3B }Oy$p  
account payable 应付帐款 W'f{u&<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  EAVB:gE  
account receivable 应收帐款 f0S&_gt  
account receivable report 应收帐款报表 EeW%5/;  
account statement 结单；帐单；会计财务报表 ET;=o+\d  
account title 帐户名称；会计科目 JgI+k Nx  
accountant's report 会计师报告 Jvysvi{8  
Accountant's Report Rules 会计师报告规则 ,j{$SuZM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 B^W0Ik`m  
Accounting Arrangements 《会计安排》 d|UK=B^x  
accounting basis 会计基础 Dps0$fc  
accounting by Official Receiver 破产管理署署长呈交的帐目 F8(6P1}E  
Accounting Circular 《会计通告》 sq6|J])GgU  
accounting class 会计类别 %<x2=#0  
accounting date 记帐日期；会计结算日期 /ESmQc:DWB  
accounting for money 款项核算 Vx1xULd Y  
Accounting Officer 会计主任 %]/O0#E3Kz  
accounting period 会计报告期；会计期 C O25  
accounting policy 会计政策；会计方针 ekB
!d  
accounting practice 会计惯例 `WDN T0@M  
accounting principle 会计准则 &5Ai&<q"p  
accounting record 会计记录 oM`[&m.
,  
accounting report 会计报告 l1X&Nw1W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k_)H$*  
Accounting Society of China 中国会计学会 $_N<! h*\  
accounting statement 会计报表 aBX^Wd  
accounting system 会计制度；会计系统 
]AlRu(  
accounting transaction 会计事项；帐务交易 _<?lP$Xr  
accounting treatment 会计处理 `'BvUTDyZ  
accounting year 会计年度 1-.UkdZ}  
accretion 增值；添加 ]=5nC )|  
accrual 应计项目；应累算数目 =Z ^=
 
accrual basis 应计制；权责发生制 K2J DG.<  
accrual basis accounting 应计制会计；权责发生制会计 mz\d>0F U.  
accrue 应累算；应计 )*[3Imq/  
accrued benefit 应累算利益 L&td4`2y  
accrued charges 应计费用 jPG&Ypm1   
accrued cumulative preference share dividend 应累算的累积优先股股息 _h#SP+>  
accrued expenses 应累算费用 \M4/?<g  
accrued interest payable 应付利息；应计未付利息 ;M '?k8L  
accrued interest receivable 应收利息；应计未收利息 b<UZDyN~  
accrued right 累算权益 ~`Q8)(y<#$  
accruing profit 应累算的利润 2" (vjnfH  
accumulated fiscal reserve 累积财政储备 rYI 9?q  
accumulated profit 累积利润；滚存溢利 O9>&E;`5  
accumulated reserve 累积储备 S:qML]RO  
accumulation of surplus income 累积收益盈余 w{$t:l)2,  
acquired assets 既得资产 =y" lX{}G  
acquisition 收购；购置；取得 9o7E/wP  
acquisition cost 购置成本 2J;h}/!H  
acquisition expenses 购置费用 3cK`RM `  
acquisition of 100% interest 收购全部股权 SOo/~giz|  
acquisition of control 取得控制权 S?.2V@Ic  
acquisition of fixed assets 购置固定资产 {5}UP@h  
acquisition of shell “买壳” >SA?lG8f%  
acquisition price 收购价 ^hOnLy2  
act of God 天灾 Ql-RbM  
acting partner 执事合伙人 ;5 W|#{I  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Y$8 >fv  
active partner 积极参与的合伙人 Fxwe,  
active trading 交投活跃 fDo )~t*~  
actual circulation 实际流通 |ToCRM  
actual cost 实际成本 ;5tSXgGw7  
actual expenditure 实际开支；实际支出 #7OUqp
 
actual income 实际入息；实际收入；实际收益 mO$]f4}  
actual market 现货市场 8E`rs)A  
actual price 现货价；实际价格 U#v??Sl
 
actual profit 实际利润 W.h6g8|wx  
actual quotation 实盘；实际价位；实际报价 VIo %((  
actual year basis 按实际年度计算 3{o5AsVv  
actuals 实货 Qn>0s  
actuarial investigation 精算调查 r5::c= Cl  
actuarial principle 精算原则 h@$M.h@mcG  
actuarial report 精算师报告 cPe0o'`[  
Actuarial Society of Hong Kong 香港精算学会 Y= JfV  
actuarial valuation 精算师估值 d)m+Hc.  
actuary 精算师 Y2i:ZP  
ad referendum agreement 暂定协议；有待覆核的协定 <F!On5=W*  
ad valorem duty 从价税；按值征税 m_~!Lj[u.  
ad valorem duty system 从价税制 3QSP](W-(  
ad valorem fee 从价费 pv%UsbY  
ad valorem tariff 从价关税 b;#Z/phix  
additional allowance 额外免税额 \`?l6'!  
additional amount for unexpired risk 未过期风险的额外款额 E.kGBA;a?  
additional assessable profit 补加应评税利润 Kx.I'_Qk  
additional assessment 补加评税 Tvr2K84l  
additional commitment 额外承担 &d]%b`EXq  
additional commitment vote 额外承担拨款 QjMH1S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ON~jt[  
additional dependent parent allowance 供养父母额外免税额 "#x<>a)O\  
additional provision 额外拨款 @K`2y'#b  
additional stamp duty 附加印花税 hR"j[  
additional tax 补加税罚款；补加税款 G"&9u2k  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >pjmVlw?  
adjudged bankrupt 被裁定破产 Q/rOIHiI  
adjudicated bankrupt 裁定破产人 w[Ee#Yaj.-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S0C 7'H%?#  
adjudication of bankruptcy 裁定破产；宣告破产 ia!t~~f  
adjudication of insolvency 裁定无力偿还债务 _W]qV2j  
adjusted actual 经调整的实数；调整后的实数 \O 9j+L"  
adjusted current assets 经调整的流动资产；调整后的流动资产 C*kGB(H7  
adjusted figure 经调整的数字；调整后的数额 uNe5Mv|}  
adjusted liabilities 经调整的负债；调整后的负债 #|76dU  
adjusted loss 经调整的亏损；调整后的亏损 a[iuE`
  
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 RYzDF+/  
adjusted profit 经调整的利润；调整后的利润 5I9~OJ>  
adjusted surplus 经调整的盈余额；调整后的盈余额 w[@>k@=  
adjusted value 经调整的价值；调整后的价值 :JW!$?s8H  
adjustment 调整；修订；理算〔保险〕 qQC<oR  
adjustment centre 调剂中心 .-t#wXEi  
adjustment lag 调整过程的时间差距；调整时差 kxU<?0  
adjustment mechanism 调整机制 v[VUX69  
adjustment of loss 亏损调整 C=L_@{^Rgb  
adjustment process 调整过程；调整程序 .ky((  
adjustment range 调整幅度 [*ylC,w  
administered exchange rate 受管制汇率 ]JB~LQz]k