[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: `u$lSGl  
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A share Ａ股；甲类股份 h I7ur  
abatement of tax 减税；减扣免税额 4ZtsLMwLD  
ABN AMRO Bank N.V. 荷兰银行 Xp0S  
above-the-line expenditure 线上项目支出；经常预算支出  _:HQ4s@  
above-the-line receipt 线上项目收入；经常预算收入 g)nT]+&  
ABSA Asia Limited 南非联合亚洲有限公司 0gH;y+\=*  
absolute change 绝对数值变更 :(#5%6F  
absolute expenditure 实际开支 xM**n3SZ`  
absolute guideline figure 绝对准则数字 h@fF`  
absolute interest 绝对权益 qv3% v3\4  
absolute order of discharge 绝对破产解除令 `NCH^)  
absolute profit margin 绝对利润幅度 <v3pI!)x  
absolute value 实值；绝对值 v0KJKrliGO  
absolutely vested interest 绝对既得权益 lQ#='Jqfp  
absorbed cost 已吸收成本；已分摊成本 vfdTGM`3  
absorption 吸收；分摊；合并 c{[lT2yxU  
absorption rate 吸收率；摊配率；分摊率 B!((N{4H+  
ACB Finance Limited 亚洲商业财务有限公司 3|=L1Pw#  
acceptable form of reciprocity 合理的互惠条件 /&W~:F  
acceptable rate 适当利率；适当汇率 0}N"L ml  
acceptance agreement 承兑协议 q``
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acceptance for honour 参加承兑 YRu#JYti  
acceptor 承兑人；接受人；受票人 f"t+r /d  
acceptor for honour 参加承兑人 _ qU-@Y$  
accident insurance 意外保险 F~?|d0  
Accident Insurance Association of Hong Kong 香港意外保险公会 E<\\/Q%w  
accident insurance scheme 意外保险计划 iC~ll!FA!  
accident year basis 意外年度基准 id[caP=`  
accommodation 通融；贷款 6UM1>xq9A  
accommodation bill 通融票据；空头票据 Pxf/*z  
accommodation party 汇票代发人 ]nq/yAF%  
account balance 帐户余额；帐户结余 Z6 E_Y?  
account book 帐簿 $ EexNz  
account collected in advance 预收款项 7KN+ @6!x  
account current book 往来帐簿 AA0\C_W0p  
account of after-acquired property 事后取得的财产报告 rDv`E^\  
account of defaulter 拖欠帐目 Y b4%W-5  
account payable 应付帐款 d fSj= 4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 JC iB;!y  
account receivable 应收帐款 8~AL+*hn  
account receivable report 应收帐款报表 N 5.kDT  
account statement 结单；帐单；会计财务报表 3L9@ELY4  
account title 帐户名称；会计科目 p{AX"|QM"  
accountant's report 会计师报告 }J $\<ZT  
Accountant's Report Rules 会计师报告规则 jmF)iDvjuZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #wp~lW9!s9  
Accounting Arrangements 《会计安排》 p#6tKY;N  
accounting basis 会计基础 #U.6HBuQa  
accounting by Official Receiver 破产管理署署长呈交的帐目 1AQy8n*  
Accounting Circular 《会计通告》 w%-S5#  
accounting class 会计类别 fWyXy%Qq  
accounting date 记帐日期；会计结算日期 L| ;WE=  
accounting for money 款项核算 (Ta(Y=!uq  
Accounting Officer 会计主任 q^h/64F  
accounting period 会计报告期；会计期 RLfB]\w  
accounting policy 会计政策；会计方针 o8~<t]Ejw  
accounting practice 会计惯例 DB(!*6#?  
accounting principle 会计准则 - PTfsQk  
accounting record 会计记录 OO\$'% y`  
accounting report 会计报告  &Qq|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O bc>f|l]  
Accounting Society of China 中国会计学会 "(Nt9K%P)  
accounting statement 会计报表 slaH2}$xR  
accounting system 会计制度；会计系统 i5gNk)D  
accounting transaction 会计事项；帐务交易 }6gum  
accounting treatment 会计处理 (*9-
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accounting year 会计年度 sfk;c#K  
accretion 增值；添加 mDO! o  
accrual 应计项目；应累算数目 73JrK_h  
accrual basis 应计制；权责发生制 V=<AI.Z:w  
accrual basis accounting 应计制会计；权责发生制会计 49YN@PXC  
accrue 应累算；应计 =yWdtBng  
accrued benefit 应累算利益 .-)kIFMi  
accrued charges 应计费用 8vQR' <,  
accrued cumulative preference share dividend 应累算的累积优先股股息 od n3*{c{x  
accrued expenses 应累算费用 R{pF IyR  
accrued interest payable 应付利息；应计未付利息 vRH2[{KQ9  
accrued interest receivable 应收利息；应计未收利息 lIPz"  
accrued right 累算权益 \2CEEs'  
accruing profit 应累算的利润 Pbt7T Q  
accumulated fiscal reserve 累积财政储备 J?Oeuk~[D  
accumulated profit 累积利润；滚存溢利 XSGBC :U)l  
accumulated reserve 累积储备 FH%M5RD  
accumulation of surplus income 累积收益盈余 'mZQ}U=<  
acquired assets 既得资产 tG~[E,/`  
acquisition 收购；购置；取得 q
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acquisition cost 购置成本 +.Xi7x+#O  
acquisition expenses 购置费用 0{  
acquisition of 100% interest 收购全部股权 wN

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acquisition of control 取得控制权 !(gSXe)*  
acquisition of fixed assets 购置固定资产 $hMD6<e  
acquisition of shell “买壳” Qe-PW9C  
acquisition price 收购价 0o:R:*  
act of God 天灾 M6GiohI_"P  
acting partner 执事合伙人 v7\rW{~Jd&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 vmh>|N4a7  
active partner 积极参与的合伙人 t7Mq>rFB  
active trading 交投活跃 )?pnV":2Y  
actual circulation 实际流通 }9
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actual cost 实际成本 )sNPWn8<Uy  
actual expenditure 实际开支；实际支出 =-,'LOE  
actual income 实际入息；实际收入；实际收益 Ubgn^+AI  
actual market 现货市场 z:Z-2WV2o  
actual price 现货价；实际价格 \0vs93>?  
actual profit 实际利润 /nn~&OU  
actual quotation 实盘；实际价位；实际报价 $x,EPRNs  
actual year basis 按实际年度计算 Sp*4Z`^je  
actuals 实货 t#3_M=L  
actuarial investigation 精算调查 AyPtbrO  
actuarial principle 精算原则 Cy*.pzCi  
actuarial report 精算师报告 %ZX9YuXQ  
Actuarial Society of Hong Kong 香港精算学会 BMdZd5!p&  
actuarial valuation 精算师估值 aOS,%J^?  
actuary 精算师 y#th&YC_b  
ad referendum agreement 暂定协议；有待覆核的协定 -m@PqJF^  
ad valorem duty 从价税；按值征税 WIuYSt)h  
ad valorem duty system 从价税制 LNyrIk/1  
ad valorem fee 从价费
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ad valorem tariff 从价关税 - Ry+WS=  
additional allowance 额外免税额 b%vIaP|]B  
additional amount for unexpired risk 未过期风险的额外款额 lRNm &3:-  
additional assessable profit 补加应评税利润 (m6V)y  
additional assessment 补加评税 F-oe49p5e  
additional commitment 额外承担 j9l32<h7]  
additional commitment vote 额外承担拨款 b*H*(}A6"'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?
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additional dependent parent allowance 供养父母额外免税额 5+;Mc[V3-  
additional provision 额外拨款 \P")Eh =d  
additional stamp duty 附加印花税 &GkD5
b  
additional tax 补加税罚款；补加税款 Dh}(B$~Oz+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w%8y5v5  
adjudged bankrupt 被裁定破产 @0]WMI9B"B  
adjudicated bankrupt 裁定破产人 XH@(V4J(.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ir"t@"Y;o  
adjudication of bankruptcy 裁定破产；宣告破产 O ;[Mi  
adjudication of insolvency 裁定无力偿还债务 aKWxLe  
adjusted actual 经调整的实数；调整后的实数 C*3St`2@9  
adjusted current assets 经调整的流动资产；调整后的流动资产 MtaGv#mJ  
adjusted figure 经调整的数字；调整后的数额 j7lJ7BIr  
adjusted liabilities 经调整的负债；调整后的负债 Rb.vyQ  
adjusted loss 经调整的亏损；调整后的亏损 =B5{7g\  
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 74MxU  
adjusted profit 经调整的利润；调整后的利润 DBL@Mp[<  
adjusted surplus 经调整的盈余额；调整后的盈余额 I:G8
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adjusted value 经调整的价值；调整后的价值 '4<o&b^yQ  
adjustment 调整；修订；理算〔保险〕 ;{L[1OP%e  
adjustment centre 调剂中心 6ulx0$ [  
adjustment lag 调整过程的时间差距；调整时差 Z\x
nPhV  
adjustment mechanism 调整机制 6h2keyod  
adjustment of loss 亏损调整 ;Q^>F6+_m  
adjustment process 调整过程；调整程序 8'jt59/f  
adjustment range 调整幅度 /e|Lw4$@S  
administered exchange rate 受管制汇率 A[ncwJ