[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: x xWnB  
$ba3dqbCW  
A share Ａ股；甲类股份 C[z5& x2  
abatement of tax 减税；减扣免税额 ]25 xX  
ABN AMRO Bank N.V. 荷兰银行 U:"E:Bxz;m  
above-the-line expenditure 线上项目支出；经常预算支出 jw]~g+x#$  
above-the-line receipt 线上项目收入；经常预算收入 ?*){%eE  
ABSA Asia Limited 南非联合亚洲有限公司 EA8K*>'pv  
absolute change 绝对数值变更 C;QIp6"1  
absolute expenditure 实际开支 Tapj7/0`   
absolute guideline figure 绝对准则数字 D<78Tm x  
absolute interest 绝对权益
2Ck'A0d  
absolute order of discharge 绝对破产解除令 1--_E,Su>  
absolute profit margin 绝对利润幅度 g)nsP  
absolute value 实值；绝对值 MIGcV9hf  
absolutely vested interest 绝对既得权益 kWZ?86!  
absorbed cost 已吸收成本；已分摊成本 0rP`BK|  
absorption 吸收；分摊；合并 HG{r\jh
 
absorption rate 吸收率；摊配率；分摊率  E|P  
ACB Finance Limited 亚洲商业财务有限公司 &==X.2XW  
acceptable form of reciprocity 合理的互惠条件 :+: vBrJm  
acceptable rate 适当利率；适当汇率 )2~Iqzc4  
acceptance agreement 承兑协议 }}y~\TB~}  
acceptance for honour 参加承兑 F l@%?  
acceptor 承兑人；接受人；受票人 <?znk8|  
acceptor for honour 参加承兑人 '7Q5"M'  
accident insurance 意外保险 R-5EztmLae  
Accident Insurance Association of Hong Kong 香港意外保险公会 os9X)G  
accident insurance scheme 意外保险计划 mWN9/+!  
accident year basis 意外年度基准 d[eN#<  
accommodation 通融；贷款 v0v%+F#>@  
accommodation bill 通融票据；空头票据 Pv,Q*gh`  
accommodation party 汇票代发人 X] cI ?  
account balance 帐户余额；帐户结余 HY|=Z\l"  
account book 帐簿 pu3ly&T#a_  
account collected in advance 预收款项 tn>z%6;&Z  
account current book 往来帐簿 M@%$9N)gd  
account of after-acquired property 事后取得的财产报告 Gpv9~&  
account of defaulter 拖欠帐目 S&N[@G  
account payable 应付帐款 I Wc?E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^FJ.C|l(  
account receivable 应收帐款 Us kz~~}G  
account receivable report 应收帐款报表 zI1-l9 o  
account statement 结单；帐单；会计财务报表 2GkJ7cL  
account title 帐户名称；会计科目 t|XQFb@}  
accountant's report 会计师报告 pH !e<m  
Accountant's Report Rules 会计师报告规则 8Evon&G59  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]w*w@:Zk  
Accounting Arrangements 《会计安排》 a8$gXX-2  
accounting basis 会计基础 9OI&De5?=V  
accounting by Official Receiver 破产管理署署长呈交的帐目 
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Accounting Circular 《会计通告》 >AFX}N#  
accounting class 会计类别 ;]/>n:[E  
accounting date 记帐日期；会计结算日期 SY&)?~C  
accounting for money 款项核算 lyZ[tPS  
Accounting Officer 会计主任 $w%n\t> B  
accounting period 会计报告期；会计期 TX/Ng+v S  
accounting policy 会计政策；会计方针 |1M+FBT$w  
accounting practice 会计惯例 z;fi  
accounting principle 会计准则 ?7n(6kmj4Q  
accounting record 会计记录 Wg\`!T  
accounting report 会计报告 {[Sd[P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H!uB&qY  
Accounting Society of China 中国会计学会 x|3f$ =b  
accounting statement 会计报表 Rd#V,[d  
accounting system 会计制度；会计系统 9'tOF  
accounting transaction 会计事项；帐务交易 >U?U;i  
accounting treatment 会计处理 e;_ cC7  
accounting year 会计年度 X%1j-;Wr@  
accretion 增值；添加 t>]wWYy  
accrual 应计项目；应累算数目 B-EVo&.  
accrual basis 应计制；权责发生制 !>olD_  
accrual basis accounting 应计制会计；权责发生制会计 KNH.4A ,  
accrue 应累算；应计 60*;a*cy  
accrued benefit 应累算利益 Nw 74T  
accrued charges 应计费用 ? dD<KCbP,  
accrued cumulative preference share dividend 应累算的累积优先股股息 iobL6SUZ  
accrued expenses 应累算费用 AL(YQ)-Cg  
accrued interest payable 应付利息；应计未付利息  KaRdO  
accrued interest receivable 应收利息；应计未收利息 8+gti*C?\  
accrued right 累算权益 7-*QF>w<a  
accruing profit 应累算的利润 u>e4;f`F  
accumulated fiscal reserve 累积财政储备 d`M]>EDXp  
accumulated profit 累积利润；滚存溢利 Av3qoH)[<  
accumulated reserve 累积储备 #:C?:RMS  
accumulation of surplus income 累积收益盈余 \Pv_5LAo  
acquired assets 既得资产 e7fA-, DV  
acquisition 收购；购置；取得 -5v2E-  
acquisition cost 购置成本 ~KtA0BtC  
acquisition expenses 购置费用 aN \psg  
acquisition of 100% interest 收购全部股权 bu&x& M*  
acquisition of control 取得控制权 [;IW'cXNq  
acquisition of fixed assets 购置固定资产 mn5
"kYy?
 
acquisition of shell “买壳” 2d%j6D  
acquisition price 收购价 lz=DP:/&  
act of God 天灾 @I`X{oAA  
acting partner 执事合伙人 A>S Xc%K  
active market 买卖活跃的市场；交投畅旺的市场；旺市 UD0via  
active partner 积极参与的合伙人 zP[_ccW@  
active trading 交投活跃 iymOq9  
actual circulation 实际流通 /~k)#44  
actual cost 实际成本 >o\s'i[  
actual expenditure 实际开支；实际支出 b7X-mkF  
actual income 实际入息；实际收入；实际收益 H*SEzVb  
actual market 现货市场 8UAbTqB-  
actual price 现货价；实际价格 A..,.   
actual profit 实际利润 K]0Q=HY{.  
actual quotation 实盘；实际价位；实际报价 $-Ud&sjn  
actual year basis 按实际年度计算 m~upTQz  
actuals 实货 UIpW#t  
actuarial investigation 精算调查 :j
sa.X  
actuarial principle 精算原则 ]klP.&I/0  
actuarial report 精算师报告 QH_0U`3  
Actuarial Society of Hong Kong 香港精算学会 R`7v3{  
actuarial valuation 精算师估值 x2 s%qZ#  
actuary 精算师 V
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ad referendum agreement 暂定协议；有待覆核的协定 _;8aiZt|u  
ad valorem duty 从价税；按值征税 urJ>dw?FI  
ad valorem duty system 从价税制 +Xb )bfN  
ad valorem fee 从价费 
gnAM}  
ad valorem tariff 从价关税 H<^*V8J 'w  
additional allowance 额外免税额 1pT v6  
additional amount for unexpired risk 未过期风险的额外款额 BE&P/~(C  
additional assessable profit 补加应评税利润 |2!!>1k  
additional assessment 补加评税 f?-=&||f78  
additional commitment 额外承担 VxlK:*t`  
additional commitment vote 额外承担拨款 %SWtE5HZQq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uVO*@Kj+  
additional dependent parent allowance 供养父母额外免税额 RoL5uha,l  
additional provision 额外拨款 /3MTutM|<X  
additional stamp duty 附加印花税 GrwoV~  
additional tax 补加税罚款；补加税款 R"j6 w[tn  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FQV]/  
adjudged bankrupt 被裁定破产 @uIY+_E40g  
adjudicated bankrupt 裁定破产人 WK{{U$:$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Qv3g 4iJ  
adjudication of bankruptcy 裁定破产；宣告破产
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adjudication of insolvency 裁定无力偿还债务 2r3]DrpJ  
adjusted actual 经调整的实数；调整后的实数 -c^/k_n  
adjusted current assets 经调整的流动资产；调整后的流动资产 {nyQ]Nu"  
adjusted figure 经调整的数字；调整后的数额 ?,dbrQ  
adjusted liabilities 经调整的负债；调整后的负债 6mawcK:7  
adjusted loss 经调整的亏损；调整后的亏损 Je|D]w  
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 @<GVY))R8  
adjusted profit 经调整的利润；调整后的利润 &VY(W{\eY  
adjusted surplus 经调整的盈余额；调整后的盈余额 iQrT
Ep  
adjusted value 经调整的价值；调整后的价值 6 (:^>@  
adjustment 调整；修订；理算〔保险〕 jU4*fzsZI  
adjustment centre 调剂中心 FTB@70  
adjustment lag 调整过程的时间差距；调整时差 os\"(*dix  
adjustment mechanism 调整机制 aFI?^"L  
adjustment of loss 亏损调整 k\:f2%!!  
adjustment process 调整过程；调整程序 ?*I _'2  
adjustment range 调整幅度 R~jV  
administered exchange rate 受管制汇率 "82<}D^;