[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: bMOM`At>z  
w?W e|x3  
A share Ａ股；甲类股份 ey\{C`(__y  
abatement of tax 减税；减扣免税额 4 @iJ|l  
ABN AMRO Bank N.V. 荷兰银行 G2{M#H  
above-the-line expenditure 线上项目支出；经常预算支出 AeCG2!8^0  
above-the-line receipt 线上项目收入；经常预算收入 15o *r  
ABSA Asia Limited 南非联合亚洲有限公司
`G0rF\[  
absolute change 绝对数值变更 &dDI*v+  
absolute expenditure 实际开支 "`*a)'.'^c  
absolute guideline figure 绝对准则数字 mKQST ]5  
absolute interest 绝对权益 M
2P@ &  
absolute order of discharge 绝对破产解除令 C!k9JAa$Z  
absolute profit margin 绝对利润幅度 $"{3yLg  
absolute value 实值；绝对值 EZumJ."  
absolutely vested interest 绝对既得权益 1(7.V-(G  
absorbed cost 已吸收成本；已分摊成本 O| 6\g>ew  
absorption 吸收；分摊；合并 7r[%|:  
absorption rate 吸收率；摊配率；分摊率 tDHHQ  
ACB Finance Limited 亚洲商业财务有限公司 7e{X$'  
acceptable form of reciprocity 合理的互惠条件 6aZt4Lw2\  
acceptable rate 适当利率；适当汇率 n!eqzr{  
acceptance agreement 承兑协议 zo7XmUI3P  
acceptance for honour 参加承兑 Dq%r !)  
acceptor 承兑人；接受人；受票人 .>64h H  
acceptor for honour 参加承兑人 v&b.Q:h*'  
accident insurance 意外保险 jvc?hUcLKT  
Accident Insurance Association of Hong Kong 香港意外保险公会 0ij~
e<  
accident insurance scheme 意外保险计划 hN:F8r+DG  
accident year basis 意外年度基准 Q}?N4kg  
accommodation 通融；贷款 %*
6oUb  
accommodation bill 通融票据；空头票据 6
SBvn%  
accommodation party 汇票代发人 j YIV^o 0  
account balance 帐户余额；帐户结余 j_'rhEdLP  
account book 帐簿 }vUlTH  
account collected in advance 预收款项 H"q`k5R  
account current book 往来帐簿 KWhM  
account of after-acquired property 事后取得的财产报告 ^c0$pqZ}r  
account of defaulter 拖欠帐目 l^UJ
es!  
account payable 应付帐款 1'v!9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Cs[7%
j  
account receivable 应收帐款 "^ 6lvZP(  
account receivable report 应收帐款报表 1u"*09yZd  
account statement 结单；帐单；会计财务报表 f{^M.G@  
account title 帐户名称；会计科目 _95}ifSVm  
accountant's report 会计师报告 m,gy9$  
Accountant's Report Rules 会计师报告规则 Jm(&G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `f6)Q`n  
Accounting Arrangements 《会计安排》 Q),3&4pM  
accounting basis 会计基础 :m++ iR  
accounting by Official Receiver 破产管理署署长呈交的帐目 2}Z4a\YX  
Accounting Circular 《会计通告》 Y!= k  
accounting class 会计类别 *L;pcg8{  
accounting date 记帐日期；会计结算日期 Z'}(
t,  
accounting for money 款项核算 Y=:KM~2hv  
Accounting Officer 会计主任 v :+8U[x  
accounting period 会计报告期；会计期  "0H56#eW  
accounting policy 会计政策；会计方针 G V:$;  
accounting practice 会计惯例 u3*NO )O  
accounting principle 会计准则 $\,BpZ }3  
accounting record 会计记录 5@UC c  
accounting report 会计报告 5rfH;`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .A*VLF*m  
Accounting Society of China 中国会计学会 NlF0\+h  
accounting statement 会计报表 2B9i R  
accounting system 会计制度；会计系统 =CKuiO.j  
accounting transaction 会计事项；帐务交易 '6o`^u>  
accounting treatment 会计处理 {C/L5cZ]J  
accounting year 会计年度 aVQSN  
accretion 增值；添加 9QH
9gdiw  
accrual 应计项目；应累算数目 bCA2ik  
accrual basis 应计制；权责发生制 J+71FP`ZH  
accrual basis accounting 应计制会计；权责发生制会计 ]|,q|c ,  
accrue 应累算；应计 *,W!FxJ  
accrued benefit 应累算利益 8R\>FNk;  
accrued charges 应计费用 /UpD$,T|^|  
accrued cumulative preference share dividend 应累算的累积优先股股息 1tc]rC4h  
accrued expenses 应累算费用 crJ7pe9  
accrued interest payable 应付利息；应计未付利息 .0 s[{x  
accrued interest receivable 应收利息；应计未收利息 v
v2vW=\  
accrued right 累算权益 BKC7kDK3H  
accruing profit 应累算的利润 -t@y\vZF,  
accumulated fiscal reserve 累积财政储备 Z;GIlgK9  
accumulated profit 累积利润；滚存溢利 #+K
Kvk  
accumulated reserve 累积储备 wC(vr.,F  
accumulation of surplus income 累积收益盈余 &c!j`86y*  
acquired assets 既得资产 }XX~ W}M(\  
acquisition 收购；购置；取得 {Ax) [<i  
acquisition cost 购置成本 =My}{n[  
acquisition expenses 购置费用 :DdBn.  
acquisition of 100% interest 收购全部股权 CxbSj,  
acquisition of control 取得控制权 %@}o'=[  
acquisition of fixed assets 购置固定资产 %RQC9!  
acquisition of shell “买壳” ?$|uT  
acquisition price 收购价 HzRX$IKB3(  
act of God 天灾 pg~zUOY  
acting partner 执事合伙人 +Lm3vj_N  
active market 买卖活跃的市场；交投畅旺的市场；旺市 w4e%-Ln  
active partner 积极参与的合伙人 Hp)X^O"  
active trading 交投活跃 hrs#ZZ:E  
actual circulation 实际流通 &1
z)fD2  
actual cost 实际成本 &W=V%t>Z  
actual expenditure 实际开支；实际支出 V$/u  
actual income 实际入息；实际收入；实际收益 Zm%VG(l  
actual market 现货市场 1Pk mg%+  
actual price 现货价；实际价格 4S,.R  
actual profit 实际利润 0U8
2f1ei  
actual quotation 实盘；实际价位；实际报价 k}-yOP{  
actual year basis 按实际年度计算 de> ?*%<  
actuals 实货 Sa3I?+  
actuarial investigation 精算调查 0a"igH}  
actuarial principle 精算原则 UL 86-R!  
actuarial report 精算师报告 p91`<>Iw  
Actuarial Society of Hong Kong 香港精算学会 yicO!:bM  
actuarial valuation 精算师估值 T-4/d5D[  
actuary 精算师 [YC=d1F5  
ad referendum agreement 暂定协议；有待覆核的协定 9z5\*b s  
ad valorem duty 从价税；按值征税 k ?3S  
ad valorem duty system 从价税制 -1qZqU$h  
ad valorem fee 从价费
fCgBH~w,9  
ad valorem tariff 从价关税 A<4_DVd@@  
additional allowance 额外免税额 bTZ>@~$
 
additional amount for unexpired risk 未过期风险的额外款额 ^"3\iA:  
additional assessable profit 补加应评税利润 Z?m -&%  
additional assessment 补加评税 Zimh_  
additional commitment 额外承担 duX0Mc.0P  
additional commitment vote 额外承担拨款 w3^NL(>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3`8dii  
additional dependent parent allowance 供养父母额外免税额 H@V 7!d  
additional provision 额外拨款 CY34X2F  
additional stamp duty 附加印花税 &J8Z@^  
additional tax 补加税罚款；补加税款 b,nn&B5@{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gks ==|s.  
adjudged bankrupt 被裁定破产 fX_#S|DlSG  
adjudicated bankrupt 裁定破产人 [`d$X^<y;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Jlp<koy  
adjudication of bankruptcy 裁定破产；宣告破产 *myG"@P4hW  
adjudication of insolvency 裁定无力偿还债务 j`O7=-  
adjusted actual 经调整的实数；调整后的实数 !lAD q|$  
adjusted current assets 经调整的流动资产；调整后的流动资产 sONBQ9  
adjusted figure 经调整的数字；调整后的数额 l71gf.4g  
adjusted liabilities 经调整的负债；调整后的负债 f\fdg].!  
adjusted loss 经调整的亏损；调整后的亏损 Frk c
O  
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 S=' wJ@?;
 
adjusted profit 经调整的利润；调整后的利润 rz6uDJ"  
adjusted surplus 经调整的盈余额；调整后的盈余额 zrs<#8!Y_!  
adjusted value 经调整的价值；调整后的价值 $(ewk):  
adjustment 调整；修订；理算〔保险〕 syv$XeG=}  
adjustment centre 调剂中心 Z%m-HE:k  
adjustment lag 调整过程的时间差距；调整时差 -_NC%iN#C  
adjustment mechanism 调整机制 +iy7e6P  
adjustment of loss 亏损调整 I]h-\;96  
adjustment process 调整过程；调整程序 h4/X 0@l`  
adjustment range 调整幅度 1"}cdq.  
administered exchange rate 受管制汇率 Ow3P-UzU3