[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: qQ&=Z`p!  
v11Uw?CM  
A share Ａ股；甲类股份 ?04jkq&  
abatement of tax 减税；减扣免税额 >W?i+,g  
ABN AMRO Bank N.V. 荷兰银行 + d?p? v  
above-the-line expenditure 线上项目支出；经常预算支出 u-s*3Lg&  
above-the-line receipt 线上项目收入；经常预算收入 .(J~:U  
ABSA Asia Limited 南非联合亚洲有限公司 "A(D}~i  
absolute change 绝对数值变更 lJHU1 gu  
absolute expenditure 实际开支 Vs1H)T%  
absolute guideline figure 绝对准则数字 wH?]kV8Q  
absolute interest 绝对权益 .-Z=Aa>  
absolute order of discharge 绝对破产解除令 XE#a#  
absolute profit margin 绝对利润幅度 /Fr*k5I  
absolute value 实值；绝对值 PF+ F^;C  
absolutely vested interest 绝对既得权益 *x!j:/S`n  
absorbed cost 已吸收成本；已分摊成本 %LM2CgH V  
absorption 吸收；分摊；合并 b6%[?k  
absorption rate 吸收率；摊配率；分摊率 | )No4fm  
ACB Finance Limited 亚洲商业财务有限公司 r+Pfq[z&  
acceptable form of reciprocity 合理的互惠条件 } yb"/
jp  
acceptable rate 适当利率；适当汇率 'G1~ A +  
acceptance agreement 承兑协议 YD9|2S!G  
acceptance for honour 参加承兑 q!10G  
acceptor 承兑人；接受人；受票人  l;;,[xhq  
acceptor for honour 参加承兑人 y&n-8L_  
accident insurance 意外保险  2S  
Accident Insurance Association of Hong Kong 香港意外保险公会 >sm~te$5  
accident insurance scheme 意外保险计划 R@df~  
accident year basis 意外年度基准 1b=,lm  
accommodation 通融；贷款 ZGw6Bd_I  
accommodation bill 通融票据；空头票据 <`
V_H~Z  
accommodation party 汇票代发人 C6JwJYa  
account balance 帐户余额；帐户结余 mI,a2wqi  
account book 帐簿 oA*88c+{f  
account collected in advance 预收款项 n-he|u  
account current book 往来帐簿 Y=?Tm,z4  
account of after-acquired property 事后取得的财产报告 ]."t  
account of defaulter 拖欠帐目 og?L 9  
account payable 应付帐款  .: Zw6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %jo,
Gv  
account receivable 应收帐款 gJH^f3  
account receivable report 应收帐款报表 csFLBP  
account statement 结单；帐单；会计财务报表 1f+z[ad&^  
account title 帐户名称；会计科目 ms&6N']  
accountant's report 会计师报告 kp-`_sDg  
Accountant's Report Rules 会计师报告规则 /[qLf:rGI  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *kt|CXxAS8  
Accounting Arrangements 《会计安排》 +<T361eyY  
accounting basis 会计基础 B)x^S >  
accounting by Official Receiver 破产管理署署长呈交的帐目 782 oXyD  
Accounting Circular 《会计通告》 Z5V_?bm$  
accounting class 会计类别 }U^i
Vq*  
accounting date 记帐日期；会计结算日期 'kSm}}y  
accounting for money 款项核算 I{$TMkh[  
Accounting Officer 会计主任 Z817f]l  
accounting period 会计报告期；会计期 2"QcjFW%  
accounting policy 会计政策；会计方针 Ou_2UT  
accounting practice 会计惯例 D4T42L  
accounting principle 会计准则 mKLWz1GZ  
accounting record 会计记录 uovSe4q5q  
accounting report 会计报告 \Ez&?yb/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uO((Mg  
Accounting Society of China 中国会计学会  6o 1[fr  
accounting statement 会计报表 sk5B} -  
accounting system 会计制度；会计系统 K1=j7  
accounting transaction 会计事项；帐务交易 Jz]OWb *  
accounting treatment 会计处理 o?d`o$  
accounting year 会计年度 x9o(q`N  
accretion 增值；添加 !<<wI'8  
accrual 应计项目；应累算数目 Y 8-;eqH  
accrual basis 应计制；权责发生制 _n0NE0  
accrual basis accounting 应计制会计；权责发生制会计 j|>^wB  
accrue 应累算；应计 b%h.>ij?  
accrued benefit 应累算利益 R_=fH\c;  
accrued charges 应计费用 SAU` u]E  
accrued cumulative preference share dividend 应累算的累积优先股股息 uvRX{q4  
accrued expenses 应累算费用 ck$>  
accrued interest payable 应付利息；应计未付利息 yBCLS550  
accrued interest receivable 应收利息；应计未收利息 $T_>WUiK  
accrued right 累算权益 sD9OV6^{?K  
accruing profit 应累算的利润 <OrQbrWQa  
accumulated fiscal reserve 累积财政储备 \.?'y71  
accumulated profit 累积利润；滚存溢利 \D-X _.v  
accumulated reserve 累积储备 T5-Yqz  
accumulation of surplus income 累积收益盈余 hT
% >)71  
acquired assets 既得资产 1*f/Y9 Z  
acquisition 收购；购置；取得 FP")$ ,=s  
acquisition cost 购置成本 
},;Z<(  
acquisition expenses 购置费用 DB0?H+8t  
acquisition of 100% interest 收购全部股权 ,uD}1 G<u  
acquisition of control 取得控制权 sw50lId  
acquisition of fixed assets 购置固定资产 ~"Su2{"8B  
acquisition of shell “买壳” 7e[&hea  
acquisition price 收购价 W!|l_/L'   
act of God 天灾 hb(H-
`16  
acting partner 执事合伙人 <Wd_m?z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ./<giTR:p  
active partner 积极参与的合伙人 lpjby[S  
active trading 交投活跃 4YXp,U  
actual circulation 实际流通 Rsx?8Y^5  
actual cost 实际成本 i&-g  
actual expenditure 实际开支；实际支出 R ^"*ut  
actual income 实际入息；实际收入；实际收益 %6x3G  
actual market 现货市场 6%V#_]  
actual price 现货价；实际价格 paUJq?Af  
actual profit 实际利润 YXg^t$  
actual quotation 实盘；实际价位；实际报价 u63Q<P<  
actual year basis 按实际年度计算 3x=NSe|f  
actuals 实货 YpvFv-  
actuarial investigation 精算调查
CQA^"Ll  
actuarial principle 精算原则 id)J;!^;J  
actuarial report 精算师报告 )h,}v()qc#  
Actuarial Society of Hong Kong 香港精算学会 !>fi3#Fi  
actuarial valuation 精算师估值 wS [k}  
actuary 精算师 !,~C  
ad referendum agreement 暂定协议；有待覆核的协定 ;+n2 5_9  
ad valorem duty 从价税；按值征税 <!-#]6  
ad valorem duty system 从价税制 >+%p}l:<\  
ad valorem fee 从价费 ]{AHKyA{:  
ad valorem tariff 从价关税 K,!f7KKo  
additional allowance 额外免税额 G{.A5{  
additional amount for unexpired risk 未过期风险的额外款额 A QPzId*z  
additional assessable profit 补加应评税利润 U8eU[|-8O/  
additional assessment 补加评税 ^oEaE#I  
additional commitment 额外承担 ? Hbi[YD  
additional commitment vote 额外承担拨款 w69G6G(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^t[br6G  
additional dependent parent allowance 供养父母额外免税额 D7C%Y^K]>E  
additional provision 额外拨款 ^ lG^.  
additional stamp duty 附加印花税 (`d_DQ  
additional tax 补加税罚款；补加税款 ^mZTki4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }b>e lz  
adjudged bankrupt 被裁定破产 ^3nB2G.ax  
adjudicated bankrupt 裁定破产人 { /XU[rn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 u73/#!(1=H  
adjudication of bankruptcy 裁定破产；宣告破产 84gj%tw'-  
adjudication of insolvency 裁定无力偿还债务 ,]=Qgn  
adjusted actual 经调整的实数；调整后的实数 [jF\"#A  
adjusted current assets 经调整的流动资产；调整后的流动资产 `4"&_ltD  
adjusted figure 经调整的数字；调整后的数额 =@k3*#\  
adjusted liabilities 经调整的负债；调整后的负债 Q
ezDm^<  
adjusted loss 经调整的亏损；调整后的亏损 )Ju$PrO  
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 [,qb) &_  
adjusted profit 经调整的利润；调整后的利润 Q?Uk%t\hwc  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ec['k&*7,  
adjusted value 经调整的价值；调整后的价值 @TnAO8Q>XD  
adjustment 调整；修订；理算〔保险〕 uzLIllVX*  
adjustment centre 调剂中心 nHB`<B  
adjustment lag 调整过程的时间差距；调整时差 pl.=u 0 *  
adjustment mechanism 调整机制 C5oIl_t  
adjustment of loss 亏损调整 MM Nz2DEy[  
adjustment process 调整过程；调整程序 tA9(N>[*  
adjustment range 调整幅度 1I U*:Z;Rz  
administered exchange rate 受管制汇率 2 Xc,c*r