[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: gie}k)&M  
I4%&/~!  
A share Ａ股；甲类股份 wy3{>A Z(  
abatement of tax 减税；减扣免税额 1n7tmRl  
ABN AMRO Bank N.V. 荷兰银行 /"d5<B`%  
above-the-line expenditure 线上项目支出；经常预算支出 D{~mJDUzK  
above-the-line receipt 线上项目收入；经常预算收入 q.L0rY!  
ABSA Asia Limited 南非联合亚洲有限公司 ;qT~81  
absolute change 绝对数值变更 Q>y2C8rnJ/  
absolute expenditure 实际开支 SooSOOAx[  
absolute guideline figure 绝对准则数字 SOo/~giz|  
absolute interest 绝对权益 /`yb75  
absolute order of discharge 绝对破产解除令 !Kv.v7'N/k  
absolute profit margin 绝对利润幅度 ,@2d<d]  
absolute value 实值；绝对值 Z{/0P  
absolutely vested interest 绝对既得权益 MW%EJT>@z  
absorbed cost 已吸收成本；已分摊成本 \D8d!gr
 
absorption 吸收；分摊；合并 !2oe;q2X[G  
absorption rate 吸收率；摊配率；分摊率 \]  
ACB Finance Limited 亚洲商业财务有限公司 mgeNH~%m@*  
acceptable form of reciprocity 合理的互惠条件 ]Y!$HT7\  
acceptable rate 适当利率；适当汇率 
2lw0'  
acceptance agreement 承兑协议 ;hsgi|Cy-  
acceptance for honour 参加承兑 Lx&2)  
acceptor 承兑人；接受人；受票人 Q>s>@hw  
acceptor for honour 参加承兑人 F5 Tah{  
accident insurance 意外保险 #&vP(4p  
Accident Insurance Association of Hong Kong 香港意外保险公会 kb>:M.  
accident insurance scheme 意外保险计划 %h;~@-$  
accident year basis 意外年度基准 !( xeDX  
accommodation 通融；贷款 mVG QyX  
accommodation bill 通融票据；空头票据 vluA46c  
accommodation party 汇票代发人 {4"!~
W  
account balance 帐户余额；帐户结余 F-%wOn /  
account book 帐簿 /YYI 4  
account collected in advance 预收款项 M/ @1;a@\  
account current book 往来帐簿 2T!pFcc  
account of after-acquired property 事后取得的财产报告 ]Auk5M+  
account of defaulter 拖欠帐目 OF^v;4u  
account payable 应付帐款 :Mr_/t2(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 il=y m  
account receivable 应收帐款 *7<5 G{  
account receivable report 应收帐款报表 )+2GF0%  
account statement 结单；帐单；会计财务报表 >W[8wR  
account title 帐户名称；会计科目 l v]TE"  
accountant's report 会计师报告 -E1b5i;f  
Accountant's Report Rules 会计师报告规则 l;$HG
oJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _1[5~Pnh  
Accounting Arrangements 《会计安排》 (Nd5VuI  
accounting basis 会计基础 kmjSSh/t  
accounting by Official Receiver 破产管理署署长呈交的帐目 g1-^@&q  
Accounting Circular 《会计通告》 H8j#rC#&pm  
accounting class 会计类别 M{$EJS\d=  
accounting date 记帐日期；会计结算日期 [pf78  
accounting for money 款项核算 XiE  
Accounting Officer 会计主任 -AcLh0pc  
accounting period 会计报告期；会计期 `(A>7;]:  
accounting policy 会计政策；会计方针 7c|8>zES:E  
accounting practice 会计惯例 nff&~lwhZ  
accounting principle 会计准则 L 1=HD  
accounting record 会计记录 ,a&N1G.  
accounting report 会计报告 l@vaupg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dXgj  
Accounting Society of China 中国会计学会 o*H j E  
accounting statement 会计报表 Ht,_<zP;  
accounting system 会计制度；会计系统 -d?9Acd  
accounting transaction 会计事项；帐务交易 o9-b!I2  
accounting treatment 会计处理 HIP6L,$  
accounting year 会计年度 &U:bRzD  
accretion 增值；添加 !
9B| `  
accrual 应计项目；应累算数目 :eqDEmr>  
accrual basis 应计制；权责发生制 iK{ a9pt  
accrual basis accounting 应计制会计；权责发生制会计 +u; f]p  
accrue 应累算；应计 K@lZuQ.1  
accrued benefit 应累算利益 K:&FW l.  
accrued charges 应计费用 t_1a.Jv  
accrued cumulative preference share dividend 应累算的累积优先股股息 +grIw#j  
accrued expenses 应累算费用 +9db1:  
accrued interest payable 应付利息；应计未付利息 Oz{.>Pjn^o  
accrued interest receivable 应收利息；应计未收利息 7r,'a{Rcn  
accrued right 累算权益 8:hUj>qx  
accruing profit 应累算的利润 |UvM[A|+  
accumulated fiscal reserve 累积财政储备 BU-+L}-48  
accumulated profit 累积利润；滚存溢利 v2R41*z,  
accumulated reserve 累积储备 )2T1g~8  
accumulation of surplus income 累积收益盈余 i Qsv^K!\  
acquired assets 既得资产 %''z~LzJ8  
acquisition 收购；购置；取得 qa 'YZE`  
acquisition cost 购置成本 Nx>WOb98  
acquisition expenses 购置费用 ^mr#t #[e  
acquisition of 100% interest 收购全部股权 w8E6)wF=7  
acquisition of control 取得控制权 vq yR aaMf  
acquisition of fixed assets 购置固定资产 `k~.>#  
acquisition of shell “买壳” AA&398F  
acquisition price 收购价 /HR9(j6  
act of God 天灾 [V'3/#Z  
acting partner 执事合伙人 =Ly7H7Q2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 gIv :<EJ9  
active partner 积极参与的合伙人 Gxk=]5<7  
active trading 交投活跃 #|'&%n|Z  
actual circulation 实际流通 ,|SO'dG  
actual cost 实际成本 ZC+F* :$  
actual expenditure 实际开支；实际支出 k{>rI2;  
actual income 实际入息；实际收入；实际收益 kb< Nuw  
actual market 现货市场 -kY7~yS7  
actual price 现货价；实际价格 (3YqM7cqt  
actual profit 实际利润 Zj;2>  
actual quotation 实盘；实际价位；实际报价 -AwR$<q'  
actual year basis 按实际年度计算 1;E[Ml  
actuals 实货 R=ddQ:W6g  
actuarial investigation 精算调查 Qp8.D4^@3  
actuarial principle 精算原则 @7xb/&N  
actuarial report 精算师报告 X51pRP $R  
Actuarial Society of Hong Kong 香港精算学会 .-[uQtyWW  
actuarial valuation 精算师估值 ^/`:o}7K7  
actuary 精算师 Gw3eO&X3i  
ad referendum agreement 暂定协议；有待覆核的协定 O8+e: K[D  
ad valorem duty 从价税；按值征税 G4g<PFx  
ad valorem duty system 从价税制 gNr/rp9A$m  
ad valorem fee 从价费 jSbO1go#  
ad valorem tariff 从价关税 is&A_C7yg  
additional allowance 额外免税额 @=ABO"CQ  
additional amount for unexpired risk 未过期风险的额外款额 "-JJ6Bk  
additional assessable profit 补加应评税利润 :_v/a+\n  
additional assessment 补加评税 SrzlR)  
additional commitment 额外承担 et]-;(M  
additional commitment vote 额外承担拨款 t6p}LNm(V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UKyOkuY:w  
additional dependent parent allowance 供养父母额外免税额 JzH\_,,  
additional provision 额外拨款 V#jFjObTN  
additional stamp duty 附加印花税 F XJI,(:-  
additional tax 补加税罚款；补加税款 \eD#s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 tK)E*!  
adjudged bankrupt 被裁定破产 <
V)T_  
adjudicated bankrupt 裁定破产人 i-!Z/,oL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8XtZF,Du  
adjudication of bankruptcy 裁定破产；宣告破产 c]jK Y<  
adjudication of insolvency 裁定无力偿还债务 #mY*H^jI]~  
adjusted actual 经调整的实数；调整后的实数 '9cShe  
adjusted current assets 经调整的流动资产；调整后的流动资产 w^N xR,  
adjusted figure 经调整的数字；调整后的数额 `btw*{.[  
adjusted liabilities 经调整的负债；调整后的负债 qH'T~#S  
adjusted loss 经调整的亏损；调整后的亏损 5`,qKJ
  
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 PY7j uS[+  
adjusted profit 经调整的利润；调整后的利润 ")kE1D%  
adjusted surplus 经调整的盈余额；调整后的盈余额 shjbb  
adjusted value 经调整的价值；调整后的价值 c/.U<  
adjustment 调整；修订；理算〔保险〕 b,kXV<KtU  
adjustment centre 调剂中心 un|
+YqLf  
adjustment lag 调整过程的时间差距；调整时差 >-rDBk ;K  
adjustment mechanism 调整机制 J =o,: 3"  
adjustment of loss 亏损调整 "o&_
tB;O  
adjustment process 调整过程；调整程序 NYtp&[s2-  
adjustment range 调整幅度 g(xuA^~J  
administered exchange rate 受管制汇率 {IEc{y7?gO