[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: ]/TqPOi:  
#Py
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A share Ａ股；甲类股份 .4cOMiG  
abatement of tax 减税；减扣免税额 B`;DAsmT  
ABN AMRO Bank N.V. 荷兰银行 a"pejW`m  
above-the-line expenditure 线上项目支出；经常预算支出 bqI| wGCA"  
above-the-line receipt 线上项目收入；经常预算收入 4SGF8y@WU  
ABSA Asia Limited 南非联合亚洲有限公司 )u}MyFl.  
absolute change 绝对数值变更 QVJvuiUh  
absolute expenditure 实际开支 Ng;Fhv
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absolute guideline figure 绝对准则数字 jPyhn8Vw  
absolute interest 绝对权益 \*x=q20  
absolute order of discharge 绝对破产解除令 38HnW  
absolute profit margin 绝对利润幅度 jb {5   
absolute value 实值；绝对值 {z0PB] U  
absolutely vested interest 绝对既得权益 W:XN!  
absorbed cost 已吸收成本；已分摊成本 }29Cm$p  
absorption 吸收；分摊；合并 +ug[TV  
absorption rate 吸收率；摊配率；分摊率 -_xC,d
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ACB Finance Limited 亚洲商业财务有限公司 cd?arIV5  
acceptable form of reciprocity 合理的互惠条件 [R9!Tz  
acceptable rate 适当利率；适当汇率 1u\kxlZ  
acceptance agreement 承兑协议 _>)=c<HL  
acceptance for honour 参加承兑 +E-f   
acceptor 承兑人；接受人；受票人 5^GFN*poig  
acceptor for honour 参加承兑人 B9Z=`c.T  
accident insurance 意外保险 F)Qj<6  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;x~[om21;  
accident insurance scheme 意外保险计划 l0g`;BI_  
accident year basis 意外年度基准 o7#Mr`6H  
accommodation 通融；贷款
|=U(8t  
accommodation bill 通融票据；空头票据 ?ybX&V  
accommodation party 汇票代发人 AcCM W@e  
account balance 帐户余额；帐户结余 cc|"^-j-7  
account book 帐簿 .jps6{  
account collected in advance 预收款项 j9IeqlL  
account current book 往来帐簿 @Tl!A1y?  
account of after-acquired property 事后取得的财产报告 #&jr9RB  
account of defaulter 拖欠帐目 i[M]d`<36  
account payable 应付帐款 9e xHR&>{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 c-, 6k  
account receivable 应收帐款 nM,5KHU4a  
account receivable report 应收帐款报表 T.j& UEsd  
account statement 结单；帐单；会计财务报表 <1EmQ)B  
account title 帐户名称；会计科目 `9yR,Xk=l  
accountant's report 会计师报告 ^68BxYUoD\  
Accountant's Report Rules 会计师报告规则 6opubI<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UW/{q`)  
Accounting Arrangements 《会计安排》 %=O$@.%Zc  
accounting basis 会计基础 av*M#  
accounting by Official Receiver 破产管理署署长呈交的帐目 /|. |y S9  
Accounting Circular 《会计通告》 9v2(cpZ  
accounting class 会计类别 ;"@FLq(n  
accounting date 记帐日期；会计结算日期 /Dn  
accounting for money 款项核算 1n86Mp1.e  
Accounting Officer 会计主任 mp x/~`c  
accounting period 会计报告期；会计期 ->S6S_H/+&  
accounting policy 会计政策；会计方针 ?fXlrJ  
accounting practice 会计惯例 (KDv>@5  
accounting principle 会计准则 8(Y=MW;g  
accounting record 会计记录 !Ci\Zg  
accounting report 会计报告 c*"TmDY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yv!,iK9  
Accounting Society of China 中国会计学会 @Fl&@ $  
accounting statement 会计报表 D(]])4  
accounting system 会计制度；会计系统 pdrF/U+  
accounting transaction 会计事项；帐务交易 B?xu
!B,  
accounting treatment 会计处理 cP~?Iz8nD  
accounting year 会计年度 Cl+TjmOV\`  
accretion 增值；添加 2 #+g4  
accrual 应计项目；应累算数目 Je6=N3)  
accrual basis 应计制；权责发生制 ^5l4D3@E  
accrual basis accounting 应计制会计；权责发生制会计 0*.> >rI  
accrue 应累算；应计 Ye8&cZ*.  
accrued benefit 应累算利益 w C0fPPeA  
accrued charges 应计费用 F;IG@ &  
accrued cumulative preference share dividend 应累算的累积优先股股息 AwKxt'()^  
accrued expenses 应累算费用 L|3wGY9E  
accrued interest payable 应付利息；应计未付利息 
Yz?1]<X  
accrued interest receivable 应收利息；应计未收利息 uT}Jw  
accrued right 累算权益 |x AwiF_  
accruing profit 应累算的利润 ly d[GfJ  
accumulated fiscal reserve 累积财政储备 Q1Jkt  
accumulated profit 累积利润；滚存溢利 (zFUC]  
accumulated reserve 累积储备 FJN,er~T[  
accumulation of surplus income 累积收益盈余 ='7n  
acquired assets 既得资产 tzxp0&:Z].  
acquisition 收购；购置；取得 gJVakR&  
acquisition cost 购置成本 !@_( W   
acquisition expenses 购置费用 ]x hmM1$  
acquisition of 100% interest 收购全部股权 eqSCNYN  
acquisition of control 取得控制权 <N%8"o  
acquisition of fixed assets 购置固定资产 l.i"Z pik  
acquisition of shell “买壳” %^l77:O  
acquisition price 收购价 'U)|m  
act of God 天灾 C/Ig.KmXF{  
acting partner 执事合伙人 ua['rOnU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 GRC=G&G  
active partner 积极参与的合伙人 3:rH1vG.m  
active trading 交投活跃 N.q4Ar[x#p  
actual circulation 实际流通 N[j7^q7Xt  
actual cost 实际成本 gev7eGH<  
actual expenditure 实际开支；实际支出 b&g9A{t  
actual income 实际入息；实际收入；实际收益 #4{f2s[j6  
actual market 现货市场 ?wps_XU  
actual price 现货价；实际价格 #;RP ?s  
actual profit 实际利润 HRx% m1H  
actual quotation 实盘；实际价位；实际报价 [H#I:d-+\  
actual year basis 按实际年度计算 NA`3  
actuals 实货 Q^v8n1  
actuarial investigation 精算调查 XbJ=lH  
actuarial principle 精算原则 o_gpBaWD  
actuarial report 精算师报告 UcMe("U  
Actuarial Society of Hong Kong 香港精算学会 B{W2D  
actuarial valuation 精算师估值 /h0<0b?i  
actuary 精算师 (~
TP  
ad referendum agreement 暂定协议；有待覆核的协定 AAsl)  
ad valorem duty 从价税；按值征税 :&dY1.<N+  
ad valorem duty system 从价税制 4];Qpln  
ad valorem fee 从价费 |,]#vcJP#b  
ad valorem tariff 从价关税 #3$U&|`  
additional allowance 额外免税额 YE5v~2  
additional amount for unexpired risk 未过期风险的额外款额 (J): >\a]  
additional assessable profit 补加应评税利润 fp9ksxb@m  
additional assessment 补加评税 ~Xnq(}?ok  
additional commitment 额外承担 yov:JnWo  
additional commitment vote 额外承担拨款 -o F#a 8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ..7"&-?g{4  
additional dependent parent allowance 供养父母额外免税额 F5%-6@=  
additional provision 额外拨款  'TV^0D"  
additional stamp duty 附加印花税 `4Z#/g  
additional tax 补加税罚款；补加税款 B4&@PX"'>,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4aAr|!8|h!  
adjudged bankrupt 被裁定破产 T}P|uP  
adjudicated bankrupt 裁定破产人 `NV =2T  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2s EdN$O  
adjudication of bankruptcy 裁定破产；宣告破产 +U^dllL7  
adjudication of insolvency 裁定无力偿还债务 *ZGQ`#1.X6  
adjusted actual 经调整的实数；调整后的实数 7(~^6Ql!  
adjusted current assets 经调整的流动资产；调整后的流动资产 "twV3 R  
adjusted figure 经调整的数字；调整后的数额 t9m: E  
adjusted liabilities 经调整的负债；调整后的负债 quf,ZK5  
adjusted loss 经调整的亏损；调整后的亏损 m0F-[k3)  
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 AY0o0\6cw  
adjusted profit 经调整的利润；调整后的利润 ~SZ0Yu:X  
adjusted surplus 经调整的盈余额；调整后的盈余额 '[5tc fG#z  
adjusted value 经调整的价值；调整后的价值 -MHu BgYJ-  
adjustment 调整；修订；理算〔保险〕 Z|d_G}  
adjustment centre 调剂中心 AUoi$DF(@  
adjustment lag 调整过程的时间差距；调整时差 uGLVY%N  
adjustment mechanism 调整机制 >Q+a'bd w  
adjustment of loss 亏损调整 >Z|4/P F  
adjustment process 调整过程；调整程序 "SyyOD )WA  
adjustment range 调整幅度 7 m&M(ct  
administered exchange rate 受管制汇率 NEZF q?