[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: EUYa =-  
lMI ix0sSj  
A share Ａ股；甲类股份 [ a65VR~J  
abatement of tax 减税；减扣免税额 !SD [6Z.R  
ABN AMRO Bank N.V. 荷兰银行 u"CIPc{Sr  
above-the-line expenditure 线上项目支出；经常预算支出 :9O0?6:B|  
above-the-line receipt 线上项目收入；经常预算收入 ?
geWR_Z  
ABSA Asia Limited 南非联合亚洲有限公司 5i wikC=y  
absolute change 绝对数值变更 Rqd%#
v  
absolute expenditure 实际开支 (J?}eb;>n  
absolute guideline figure 绝对准则数字 M<|~MR  
absolute interest 绝对权益 eUUD|U*b   
absolute order of discharge 绝对破产解除令 'AlSq:g Z  
absolute profit margin 绝对利润幅度 LQ&d|giA  
absolute value 实值；绝对值 :[ZC-hc\  
absolutely vested interest 绝对既得权益 LMhY"/hAXa  
absorbed cost 已吸收成本；已分摊成本 1V?Sj
  
absorption 吸收；分摊；合并 5IB:4zx^h  
absorption rate 吸收率；摊配率；分摊率 Rh-8//&vZ/  
ACB Finance Limited 亚洲商业财务有限公司 yvH#1F`{q  
acceptable form of reciprocity 合理的互惠条件 P*qNRP%  
acceptable rate 适当利率；适当汇率 th>yi)m  
acceptance agreement 承兑协议 >t6'8g"T  
acceptance for honour 参加承兑 \]d*h] Hms  
acceptor 承兑人；接受人；受票人 t&?v9n"X  
acceptor for honour 参加承兑人 \t~u :D  
accident insurance 意外保险 t+TbCe  
Accident Insurance Association of Hong Kong 香港意外保险公会 m6ZbYF-7W  
accident insurance scheme 意外保险计划 =B 4gEWR  
accident year basis 意外年度基准 XC8z|A-@  
accommodation 通融；贷款 "T=3mv%S  
accommodation bill 通融票据；空头票据 Y=wP3q  
accommodation party 汇票代发人 e|+;j}^C  
account balance 帐户余额；帐户结余 H?r;S 5)c  
account book 帐簿 dXcMysRc%&  
account collected in advance 预收款项 3YNkT"~T  
account current book 往来帐簿 Xrzh*sp  
account of after-acquired property 事后取得的财产报告 {G
*:N[pJp  
account of defaulter 拖欠帐目 1Mhc1MU  
account payable 应付帐款 h ?qYy$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9j>sRE1  
account receivable 应收帐款 Exo`Z`m`U  
account receivable report 应收帐款报表 A#07Ly8kXn  
account statement 结单；帐单；会计财务报表 #5"<.z  
account title 帐户名称；会计科目 Zp(P)Obs#  
accountant's report 会计师报告
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Accountant's Report Rules 会计师报告规则 +cOI`4`$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 TH}ycue  
Accounting Arrangements 《会计安排》 JSZj0_B  
accounting basis 会计基础 (P!reYyM  
accounting by Official Receiver 破产管理署署长呈交的帐目 `?|]:7'<  
Accounting Circular 《会计通告》 UDi3dH=  
accounting class 会计类别 fkUH]CdaB  
accounting date 记帐日期；会计结算日期 &CP@] pi9L  
accounting for money 款项核算 71m-W#zyA  
Accounting Officer 会计主任 R*5;J`TW  
accounting period 会计报告期；会计期 7 V1k$S(  
accounting policy 会计政策；会计方针 +(k)1kC Mn  
accounting practice 会计惯例 =$z$VbBv  
accounting principle 会计准则 ^~IcQ!j/5  
accounting record 会计记录 *9:6t6x  
accounting report 会计报告 z=h5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bb_jD^  
Accounting Society of China 中国会计学会 (uxQBy  
accounting statement 会计报表 Rw^YTv  
accounting system 会计制度；会计系统 Jn[ K0GV  
accounting transaction 会计事项；帐务交易 8'\,&f`Y  
accounting treatment 会计处理 }8]uZ)[p=  
accounting year 会计年度 z00:59M4  
accretion 增值；添加 Pds *M?&F  
accrual 应计项目；应累算数目 cj_?*  
accrual basis 应计制；权责发生制 '\mZ7.Jj  
accrual basis accounting 应计制会计；权责发生制会计 #CP, \G  
accrue 应累算；应计 "RX5] eJc\  
accrued benefit 应累算利益 8BH)jna`Qo  
accrued charges 应计费用 uU !i`8  
accrued cumulative preference share dividend 应累算的累积优先股股息 2o5<nGn  
accrued expenses 应累算费用 eii7pbc  
accrued interest payable 应付利息；应计未付利息 R;,HtN  
accrued interest receivable 应收利息；应计未收利息 $I]x &cF  
accrued right 累算权益 \ozy_s[  
accruing profit 应累算的利润 9wJmX<Rm  
accumulated fiscal reserve 累积财政储备 =F-^RnO%\  
accumulated profit 累积利润；滚存溢利 5BO!K$6  
accumulated reserve 累积储备 F"TI9ib  
accumulation of surplus income 累积收益盈余 d_qVk4h
\  
acquired assets 既得资产 >f05+%^[  
acquisition 收购；购置；取得 toZI.cSg4  
acquisition cost 购置成本 JNg5 ?V;.U  
acquisition expenses 购置费用 Q+M3Pqy  
acquisition of 100% interest 收购全部股权 #]HjP\C  
acquisition of control 取得控制权 nhhJUN?8  
acquisition of fixed assets 购置固定资产 ?vNS!rY2&  
acquisition of shell “买壳” Kd1\D!#!6  
acquisition price 收购价 9)hC,)5   
act of God 天灾 DL!s)5!M  
acting partner 执事合伙人 S^n4aBm\+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 VQx-gm8}!  
active partner 积极参与的合伙人 O5*uL{pvT{  
active trading 交投活跃 x=+I8Q4:  
actual circulation 实际流通 eh(]'%![/  
actual cost 实际成本 hs uJ;4}$q  
actual expenditure 实际开支；实际支出 m Dq,,  
actual income 实际入息；实际收入；实际收益 s'=]a-l~  
actual market 现货市场 kYa' ] m  
actual price 现货价；实际价格 UVU*5U~  
actual profit 实际利润 1T?%i  
actual quotation 实盘；实际价位；实际报价 >2a#|_-T  
actual year basis 按实际年度计算 m:7bynT{  
actuals 实货 ] CE2/6Ph  
actuarial investigation 精算调查 [B<{3*R_  
actuarial principle 精算原则 bxHk0w  
actuarial report 精算师报告 G ~\$Oq8  
Actuarial Society of Hong Kong 香港精算学会 8+|Lph`/?  
actuarial valuation 精算师估值 Kg67cmj)f  
actuary 精算师 TrAUu`?#  
ad referendum agreement 暂定协议；有待覆核的协定 y>18)8  
ad valorem duty 从价税；按值征税 }`]^LFU5  
ad valorem duty system 从价税制 '(>N gd[  
ad valorem fee 从价费 @h8~xs~DG  
ad valorem tariff 从价关税 /bk} J:QRg  
additional allowance 额外免税额 lV="IP^7  
additional amount for unexpired risk 未过期风险的额外款额 sB!A:  
additional assessable profit 补加应评税利润 Q:|E  
additional assessment 补加评税  ^O"`.2O1  
additional commitment 额外承担 $MGd>3%y  
additional commitment vote 额外承担拨款 g8yZc}4
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5toNEDN  
additional dependent parent allowance 供养父母额外免税额 w$H
C!  
additional provision 额外拨款 Wd<}|?R  
additional stamp duty 附加印花税 .{>-.&  
additional tax 补加税罚款；补加税款 nTlrG6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zg"ZXZ  
adjudged bankrupt 被裁定破产 f& *E;l0  
adjudicated bankrupt 裁定破产人 AkC\CdmA  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %hQ`b$07t  
adjudication of bankruptcy 裁定破产；宣告破产 2O>iAzc  
adjudication of insolvency 裁定无力偿还债务
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adjusted actual 经调整的实数；调整后的实数 >8- `  
adjusted current assets 经调整的流动资产；调整后的流动资产 LYv2ll`XP  
adjusted figure 经调整的数字；调整后的数额 J],BO\ECH  
adjusted liabilities 经调整的负债；调整后的负债 ibL;99#  
adjusted loss 经调整的亏损；调整后的亏损 s5@^g8(+C  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 n$iz   
adjusted profit 经调整的利润；调整后的利润 sS|5x  
adjusted surplus 经调整的盈余额；调整后的盈余额 pTd@i1%Nr  
adjusted value 经调整的价值；调整后的价值 ]F!,Jx  
adjustment 调整；修订；理算〔保险〕 $>Do&T
U   
adjustment centre 调剂中心 5j%jhby?  
adjustment lag 调整过程的时间差距；调整时差 c-{]H8$v  
adjustment mechanism 调整机制 Jr zU-g  
adjustment of loss 亏损调整 >ZWm0nTr  
adjustment process 调整过程；调整程序 ps[rYy  
adjustment range 调整幅度 I(|{/{P,  
administered exchange rate 受管制汇率 6A<aelE*i