[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: "oZ$/ap\  
Z
?IwR  
A share Ａ股；甲类股份 W$E!}~Ro  
abatement of tax 减税；减扣免税额 "mBX$t'gb  
ABN AMRO Bank N.V. 荷兰银行 JIw=Bs  
above-the-line expenditure 线上项目支出；经常预算支出 Q/JX8<7K  
above-the-line receipt 线上项目收入；经常预算收入 8SJi~gV  
ABSA Asia Limited 南非联合亚洲有限公司 @Yv+L)  
absolute change 绝对数值变更 +W{ELdup%q  
absolute expenditure 实际开支 &W'X3!Te  
absolute guideline figure 绝对准则数字 p>GTFXEi6  
absolute interest 绝对权益 Vh%=JL sK  
absolute order of discharge 绝对破产解除令 @vy{Q7aM  
absolute profit margin 绝对利润幅度 $-tgd<2h  
absolute value 实值；绝对值 D #<)q)  
absolutely vested interest 绝对既得权益 m[k@\xS4e  
absorbed cost 已吸收成本；已分摊成本 G-vBJlt=t  
absorption 吸收；分摊；合并 Klw\  
absorption rate 吸收率；摊配率；分摊率 v6Vd V.BI  
ACB Finance Limited 亚洲商业财务有限公司 4 w$f-  
acceptable form of reciprocity 合理的互惠条件 m^6& !`CD  
acceptable rate 适当利率；适当汇率 !|SVRaS  
acceptance agreement 承兑协议 3,Dc}$t  
acceptance for honour 参加承兑 W7k0!Grrl  
acceptor 承兑人；接受人；受票人 -!p +^wC  
acceptor for honour 参加承兑人 "`QI2{!l  
accident insurance 意外保险 h3}gg@Fm  
Accident Insurance Association of Hong Kong 香港意外保险公会 O@[jNs)].  
accident insurance scheme 意外保险计划 ~Ogtgr  
accident year basis 意外年度基准 G;^},%<  
accommodation 通融；贷款 f{m,?[1C,  
accommodation bill 通融票据；空头票据 )#NT*@j`  
accommodation party 汇票代发人 tC 4:cX  
account balance 帐户余额；帐户结余 6/A#P$G  
account book 帐簿 5x([fG  
account collected in advance 预收款项 i4' ,d#  
account current book 往来帐簿 ]Wn^m+  
account of after-acquired property 事后取得的财产报告 "s:eH"_s  
account of defaulter 拖欠帐目 J\WUBt-M  
account payable 应付帐款 # p?7{"Ep  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R:Pw@   
account receivable 应收帐款 .Mn+Bd4f  
account receivable report 应收帐款报表 'dkKBLsx
 
account statement 结单；帐单；会计财务报表 88K=jo))b  
account title 帐户名称；会计科目 \w yn  
accountant's report 会计师报告 UJ}Xa&*H\  
Accountant's Report Rules 会计师报告规则 =V)88@W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 , Ww\C  
Accounting Arrangements 《会计安排》 gM0 ^k6bB8  
accounting basis 会计基础 >u6*P{;\  
accounting by Official Receiver 破产管理署署长呈交的帐目 3 &aBU[  
Accounting Circular 《会计通告》 H(MCY3t  
accounting class 会计类别 ~^6[SbVb  
accounting date 记帐日期；会计结算日期 qIO<\Yl  
accounting for money 款项核算 #_A <C+[  
Accounting Officer 会计主任 2+Y8b::  
accounting period 会计报告期；会计期 dn"&j1@KY  
accounting policy 会计政策；会计方针 E[z8;A^:0  
accounting practice 会计惯例 a!_vd B  
accounting principle 会计准则 <c,/+ lQ^  
accounting record 会计记录 %Ydzzr3  
accounting report 会计报告 \`nRgYSE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5WT^;J9V  
Accounting Society of China 中国会计学会 V_>)m3zsL  
accounting statement 会计报表 cz2guUu  
accounting system 会计制度；会计系统 Ql%0%naq1  
accounting transaction 会计事项；帐务交易 nb -Je+  
accounting treatment 会计处理 =LFrV9  
accounting year 会计年度 +c8cyx:^f  
accretion 增值；添加 =nq9)4o  
accrual 应计项目；应累算数目 lbRm(W(  
accrual basis 应计制；权责发生制 Hy?+p{{G  
accrual basis accounting 应计制会计；权责发生制会计 iva?3 .t  
accrue 应累算；应计 SGZ]
_  
accrued benefit 应累算利益 B/iRR2h  
accrued charges 应计费用 v7V.,^6+  
accrued cumulative preference share dividend 应累算的累积优先股股息 UL46%MFQ \  
accrued expenses 应累算费用 @,Re<%\  
accrued interest payable 应付利息；应计未付利息 BIFuQ?j3  
accrued interest receivable 应收利息；应计未收利息 FqvMi:F  
accrued right 累算权益 3eqVY0q  
accruing profit 应累算的利润 :X?bWxOJ  
accumulated fiscal reserve 累积财政储备 Tb2Tb2C  
accumulated profit 累积利润；滚存溢利 !7m )QNV  
accumulated reserve 累积储备 \z/_vzz4  
accumulation of surplus income 累积收益盈余 h-^7cHI}  
acquired assets 既得资产 %LL*V|  
acquisition 收购；购置；取得 $IuN(#  
acquisition cost 购置成本 :;wb{q$O  
acquisition expenses 购置费用 f9Vxtd  
acquisition of 100% interest 收购全部股权 &$'=S
L(Z  
acquisition of control 取得控制权 f;Iaf#V_  
acquisition of fixed assets 购置固定资产 -y@5% _-  
acquisition of shell “买壳” yf2I%\p}  
acquisition price 收购价 <hYrcOt  
act of God 天灾 *zf@J'  
acting partner 执事合伙人 ,%|$# g 0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [lSQ?
 
active partner 积极参与的合伙人 'G.^g}N1  
active trading 交投活跃 vPVA^UPNV  
actual circulation 实际流通 4. &t  
actual cost 实际成本 Kn#3^>D  
actual expenditure 实际开支；实际支出 a^9-9*  
actual income 实际入息；实际收入；实际收益 6Y#V;/gK!5  
actual market 现货市场 2EHe
Q|#  
actual price 现货价；实际价格 7\BGe I  
actual profit 实际利润 Ik92=' Z  
actual quotation 实盘；实际价位；实际报价 [jOvy>2K]  
actual year basis 按实际年度计算 >%~E <  
actuals 实货 UF g N@  
actuarial investigation 精算调查  N+<`Er  
actuarial principle 精算原则  J
i>  
actuarial report 精算师报告 pB3dx#l  
Actuarial Society of Hong Kong 香港精算学会 vd4}b>  
actuarial valuation 精算师估值 GM5s~,  
actuary 精算师 " <GDOL  
ad referendum agreement 暂定协议；有待覆核的协定 %cWy0:F5VY  
ad valorem duty 从价税；按值征税 `7;I*|  
ad valorem duty system 从价税制 &"90pBGK  
ad valorem fee 从价费 `OY_v=}  
ad valorem tariff 从价关税 7R$]BY=  
additional allowance 额外免税额 8gA:s`ofJ  
additional amount for unexpired risk 未过期风险的额外款额 &DqeO8?Q  
additional assessable profit 补加应评税利润 8:BPXdiK  
additional assessment 补加评税 2iUdTy$  
additional commitment 额外承担 ..ig jc#UF  
additional commitment vote 额外承担拨款 x*)@:W!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QU&b5!;&  
additional dependent parent allowance 供养父母额外免税额 Qi_De '@  
additional provision 额外拨款 nly`\0C  
additional stamp duty 附加印花税 ([-xM%BI6  
additional tax 补加税罚款；补加税款 8Nr,Wq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `.0QY<;  
adjudged bankrupt 被裁定破产 t/6t{*-w  
adjudicated bankrupt 裁定破产人 +OUYQMmM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0A~zuK  
adjudication of bankruptcy 裁定破产；宣告破产 E57J).x-BP  
adjudication of insolvency 裁定无力偿还债务 [6bK>w"v  
adjusted actual 经调整的实数；调整后的实数 :Sh>  
adjusted current assets 经调整的流动资产；调整后的流动资产 MTKd:.J6  
adjusted figure 经调整的数字；调整后的数额 4eSV(u)4  
adjusted liabilities 经调整的负债；调整后的负债 &ZjQa.-U>  
adjusted loss 经调整的亏损；调整后的亏损 ' `$US;5  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 GC{)3)_ t  
adjusted profit 经调整的利润；调整后的利润 u&iMY3=  
adjusted surplus 经调整的盈余额；调整后的盈余额 t"0Z=`Wi  
adjusted value 经调整的价值；调整后的价值 -O o7]8  
adjustment 调整；修订；理算〔保险〕
x
Df<@  
adjustment centre 调剂中心 @K 8sNPK  
adjustment lag 调整过程的时间差距；调整时差 AZmA Bl  
adjustment mechanism 调整机制 yDt3 )fP#  
adjustment of loss 亏损调整 _T\~AwVc<  
adjustment process 调整过程；调整程序 *k$":A  
adjustment range 调整幅度 0]dL;~0y.  
administered exchange rate 受管制汇率 =YPvh]][