[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: bL1m'^r  
9 v?l  
A share Ａ股；甲类股份 EzpFOqJG  
abatement of tax 减税；减扣免税额 (=c1  
ABN AMRO Bank N.V. 荷兰银行 0.Vi97`  
above-the-line expenditure 线上项目支出；经常预算支出 YGk9b+`  
above-the-line receipt 线上项目收入；经常预算收入 !SxG(*u  
ABSA Asia Limited 南非联合亚洲有限公司 0L#/lDNk  
absolute change 绝对数值变更 4W;S=#1  
absolute expenditure 实际开支 |"]PCb)!  
absolute guideline figure 绝对准则数字 .=c<>/ 0  
absolute interest 绝对权益 ;Vu5p#,O<M  
absolute order of discharge 绝对破产解除令 41Ve }%  
absolute profit margin 绝对利润幅度 P^)q=A8Z#  
absolute value 实值；绝对值 ke%pZ7{u  
absolutely vested interest 绝对既得权益 $,27pkwHeW  
absorbed cost 已吸收成本；已分摊成本 _#C()Ro*P  
absorption 吸收；分摊；合并 $yu?.b 9H#  
absorption rate 吸收率；摊配率；分摊率 Hd &{d+B  
ACB Finance Limited 亚洲商业财务有限公司 XP
3xJm3  
acceptable form of reciprocity 合理的互惠条件 _
O]xey^r  
acceptable rate 适当利率；适当汇率 nxo+?:**  
acceptance agreement 承兑协议 %,U PJn  
acceptance for honour 参加承兑 GF$`BGW  
acceptor 承兑人；接受人；受票人 w>e s  
acceptor for honour 参加承兑人 ~*.-  
accident insurance 意外保险 rs;r $  
Accident Insurance Association of Hong Kong 香港意外保险公会 u2iXJmM*  
accident insurance scheme 意外保险计划 6b=q-0yj  
accident year basis 意外年度基准 eu#'SXSC F  
accommodation 通融；贷款 GTl xq%?b  
accommodation bill 通融票据；空头票据 GJA`l8`SQ  
accommodation party 汇票代发人 ,wAz^cK|  
account balance 帐户余额；帐户结余 z#6?8y2-  
account book 帐簿 PXk?a J  
account collected in advance 预收款项 F]+~x/!  
account current book 往来帐簿 SA"8!soY3  
account of after-acquired property 事后取得的财产报告
A1i!F?X  
account of defaulter 拖欠帐目 I)SG wt-  
account payable 应付帐款 y 1\'(1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 oBQm05x"  
account receivable 应收帐款 >BVoHt~;  
account receivable report 应收帐款报表 +.yT/y"  
account statement 结单；帐单；会计财务报表 h6D^G5i  
account title 帐户名称；会计科目 kG0Yh2;#  
accountant's report 会计师报告 :i
F%cy.  
Accountant's Report Rules 会计师报告规则 # Su~`]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 n/4i|-^  
Accounting Arrangements 《会计安排》 t^tmz PWA  
accounting basis 会计基础  jN*:QI  
accounting by Official Receiver 破产管理署署长呈交的帐目 f 2YLk  
Accounting Circular 《会计通告》 R.9V,R5  
accounting class 会计类别 N.do "  
accounting date 记帐日期；会计结算日期 OFU/gaO~  
accounting for money 款项核算 7^6uG6  
Accounting Officer 会计主任 ci9R.U)  
accounting period 会计报告期；会计期 9 ;i\g=  
accounting policy 会计政策；会计方针 |CFRJN-J"  
accounting practice 会计惯例 ~Nc Q1.  
accounting principle 会计准则 }T_Te?<&  
accounting record 会计记录 F>hZ{  
accounting report 会计报告 q(M:QWA q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e^1uVN  
Accounting Society of China 中国会计学会 k@mVxnC  
accounting statement 会计报表 w n|]{Ww35  
accounting system 会计制度；会计系统 {FO$yw=>  
accounting transaction 会计事项；帐务交易 uBrMk  
accounting treatment 会计处理 @R|'X  
accounting year 会计年度 eOT+'[3"  
accretion 增值；添加 V@-)\RZm  
accrual 应计项目；应累算数目 Xd `vDgD  
accrual basis 应计制；权责发生制 R9+jW
'[K  
accrual basis accounting 应计制会计；权责发生制会计 Ah69 _>N`S  
accrue 应累算；应计 #U mF-c  
accrued benefit 应累算利益 ?#A]{l  
accrued charges 应计费用 eGL1  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,F6=b/eZ  
accrued expenses 应累算费用 E0n6$5Uc?  
accrued interest payable 应付利息；应计未付利息 2/ rt@{V(  
accrued interest receivable 应收利息；应计未收利息 i]{1^pKq  
accrued right 累算权益 ;E^K.6  
accruing profit 应累算的利润 X;F8_+Np  
accumulated fiscal reserve 累积财政储备 Q,T"ZdQ  
accumulated profit 累积利润；滚存溢利 z
muMWT;  
accumulated reserve 累积储备 ),:c+~@@kT  
accumulation of surplus income 累积收益盈余  (.Y/  
acquired assets 既得资产 26?W nu60  
acquisition 收购；购置；取得 DL^o
_61  
acquisition cost 购置成本 y] oaO+  
acquisition expenses 购置费用 cf_|nL#9  
acquisition of 100% interest 收购全部股权 _*M42<wcO  
acquisition of control 取得控制权 -_OS%ARa  
acquisition of fixed assets 购置固定资产 .wA+S8}S  
acquisition of shell “买壳” 72uz<i!&$  
acquisition price 收购价 /UcV  
act of God 天灾 DE$q+j0P  
acting partner 执事合伙人 :nN1e  
active market 买卖活跃的市场；交投畅旺的市场；旺市 u^Ku;RQo  
active partner 积极参与的合伙人 K kW;-{c  
active trading 交投活跃 iRo.RU8>  
actual circulation 实际流通 G6P)C##ibn  
actual cost 实际成本 VXBY8;+Yp  
actual expenditure 实际开支；实际支出 :'L2J  
actual income 实际入息；实际收入；实际收益 F'}'(t+oAm  
actual market 现货市场 Df=dt  
actual price 现货价；实际价格 W<ZK,kv  
actual profit 实际利润 {~GYj%-^  
actual quotation 实盘；实际价位；实际报价 Xr63?N  
actual year basis 按实际年度计算 aVs(EHF  
actuals 实货 RprKm'b8x`  
actuarial investigation 精算调查 }GMbBZ:nKK  
actuarial principle 精算原则 %q ;jVj[  
actuarial report 精算师报告 S{]7C?4`  
Actuarial Society of Hong Kong 香港精算学会 uP3_FX: e  
actuarial valuation 精算师估值 6d[_G$'nk  
actuary 精算师 f"u*D,/sS  
ad referendum agreement 暂定协议；有待覆核的协定 `^JJ&)4iv  
ad valorem duty 从价税；按值征税 j1
q[2'  
ad valorem duty system 从价税制 n%^ LPD  
ad valorem fee 从价费 TcTM]ixr  
ad valorem tariff 从价关税 #m{{a]zm^  
additional allowance 额外免税额 / O/`<  
additional amount for unexpired risk 未过期风险的额外款额 1LJuCI=~  
additional assessable profit 补加应评税利润 tY${M^^<J  
additional assessment 补加评税 _m vxsG  
additional commitment 额外承担 8b.u'r174  
additional commitment vote 额外承担拨款 /^
{BUo  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hVT~~n`Rj  
additional dependent parent allowance 供养父母额外免税额 jxaD&4Fs8  
additional provision 额外拨款 i@5[FC  
additional stamp duty 附加印花税 `O?TUQGR  
additional tax 补加税罚款；补加税款 WO4=Mte?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qSqI7ptA\  
adjudged bankrupt 被裁定破产 X=JmF97  
adjudicated bankrupt 裁定破产人 |s#'dS;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1(Y7mM8\  
adjudication of bankruptcy 裁定破产；宣告破产 1be %G [*  
adjudication of insolvency 裁定无力偿还债务 HjqB^|z  
adjusted actual 经调整的实数；调整后的实数 r"2V  
adjusted current assets 经调整的流动资产；调整后的流动资产 OJN2z  
adjusted figure 经调整的数字；调整后的数额 =p^He!  
adjusted liabilities 经调整的负债；调整后的负债 PjT=$]  
adjusted loss 经调整的亏损；调整后的亏损 87)zCq  
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 /yz=Cjoz  
adjusted profit 经调整的利润；调整后的利润 8[CB>-9  
adjusted surplus 经调整的盈余额；调整后的盈余额 4h!f/aF'  
adjusted value 经调整的价值；调整后的价值 ( iJ1 ;x  
adjustment 调整；修订；理算〔保险〕 jN-vY<?h]  
adjustment centre 调剂中心 U-k+9f 0  
adjustment lag 调整过程的时间差距；调整时差 ,:fl?x.X  
adjustment mechanism 调整机制 2$_9cF Wm  
adjustment of loss 亏损调整 |6UtW{2I/  
adjustment process 调整过程；调整程序 E5el?=,i  
adjustment range 调整幅度 \~d";~Y`  
administered exchange rate 受管制汇率 M/?KV9Xk2