[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: p)/ p!d[T/  
l~1AT%  
A share Ａ股；甲类股份 *48IF33&s  
abatement of tax 减税；减扣免税额 ` X}85  
ABN AMRO Bank N.V. 荷兰银行 J#7y< s  
above-the-line expenditure 线上项目支出；经常预算支出 ~E*d G  
above-the-line receipt 线上项目收入；经常预算收入 V`k8j-*s  
ABSA Asia Limited 南非联合亚洲有限公司 @ Nb%L&=P8  
absolute change 绝对数值变更 IKcKRw/O$  
absolute expenditure 实际开支 wPnybb{  
absolute guideline figure 绝对准则数字 n93zD*;5  
absolute interest 绝对权益 8#59iQl  
absolute order of discharge 绝对破产解除令 (p |DcA]BX  
absolute profit margin 绝对利润幅度 % ;O}FyP  
absolute value 实值；绝对值 sKfXg`0  
absolutely vested interest 绝对既得权益 aws"3O% uW  
absorbed cost 已吸收成本；已分摊成本 n+oD C65[  
absorption 吸收；分摊；合并 )#`H."Z  
absorption rate 吸收率；摊配率；分摊率 "s]y!BLk  
ACB Finance Limited 亚洲商业财务有限公司 .mPg0  
acceptable form of reciprocity 合理的互惠条件 l2&hBacT  
acceptable rate 适当利率；适当汇率 )i!^]|$  
acceptance agreement 承兑协议 |Td5l?  
acceptance for honour 参加承兑 ;&?pd"^<_Z  
acceptor 承兑人；接受人；受票人 9;KJr[FQV  
acceptor for honour 参加承兑人 h^M^7S  
accident insurance 意外保险 1r571B*O  
Accident Insurance Association of Hong Kong 香港意外保险公会 HomN/wKh  
accident insurance scheme 意外保险计划 R]QpMj%o  
accident year basis 意外年度基准 nY^Nbh0  
accommodation 通融；贷款 l4ouZR  
accommodation bill 通融票据；空头票据 2P5_z ND  
accommodation party 汇票代发人 )+Y&4Qu  
account balance 帐户余额；帐户结余 E _iO@  
account book 帐簿 \0AiCMX[  
account collected in advance 预收款项 P(h5=0`*PR  
account current book 往来帐簿 &KqVN]1+^  
account of after-acquired property 事后取得的财产报告 z{?
4*Bq  
account of defaulter 拖欠帐目 bPd-D-R  
account payable 应付帐款 8A{6j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 X~RH^VYv  
account receivable 应收帐款 _Bk U+=|J  
account receivable report 应收帐款报表 k dU! kj  
account statement 结单；帐单；会计财务报表 -<W2PY<  
account title 帐户名称；会计科目 ?_ RYqolz  
accountant's report 会计师报告 rsF:4G"%  
Accountant's Report Rules 会计师报告规则 kh?. K#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 fk3kbdI  
Accounting Arrangements 《会计安排》 \G;CQV#{9  
accounting basis 会计基础 ^7u#30,}3~  
accounting by Official Receiver 破产管理署署长呈交的帐目 Lko`F$5X  
Accounting Circular 《会计通告》 .JAcPyK^  
accounting class 会计类别 _CdROo6I  
accounting date 记帐日期；会计结算日期 Alz~-hqQ  
accounting for money 款项核算 0kL
EBoOh  
Accounting Officer 会计主任 ,Y!zORv<7  
accounting period 会计报告期；会计期 nGa1a  
accounting policy 会计政策；会计方针 R^8B3-aA`  
accounting practice 会计惯例 7BFN|S_l  
accounting principle 会计准则 V5MO}  
accounting record 会计记录 ^ d\SPZ  
accounting report 会计报告 - L ~ Uu^o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }kPVtSQ  
Accounting Society of China 中国会计学会 'ZnIRE,N  
accounting statement 会计报表 s~$zWx@v  
accounting system 会计制度；会计系统 l{%a&/  
accounting transaction 会计事项；帐务交易 t[2i$%NVM  
accounting treatment 会计处理 DuNcX$%%  
accounting year 会计年度 nW5K[/1D  
accretion 增值；添加 qrDcL>Hrn  
accrual 应计项目；应累算数目 f\}22}/  
accrual basis 应计制；权责发生制 Lt>7hBe"  
accrual basis accounting 应计制会计；权责发生制会计 #s+Q{2s  
accrue 应累算；应计 tWk{1IL  
accrued benefit 应累算利益 pP\h6b+B  
accrued charges 应计费用 J}@G KNm  
accrued cumulative preference share dividend 应累算的累积优先股股息 GZ3/S|SMP  
accrued expenses 应累算费用 D/s?i[lb  
accrued interest payable 应付利息；应计未付利息 aZgNPw  
accrued interest receivable 应收利息；应计未收利息 se,Z#H  
accrued right 累算权益 ZvH{wt   
accruing profit 应累算的利润 t)I0lnbs  
accumulated fiscal reserve 累积财政储备 j=j+Nf$  
accumulated profit 累积利润；滚存溢利 J Jy{@[m  
accumulated reserve 累积储备 ma]? )1<{  
accumulation of surplus income 累积收益盈余 "$8w.C  
acquired assets 既得资产 e1P7 .n}  
acquisition 收购；购置；取得 KXe ka  
acquisition cost 购置成本 Gah lS*W   
acquisition expenses 购置费用 o}~3JBnT  
acquisition of 100% interest 收购全部股权 3*WS"bt  
acquisition of control 取得控制权  :]c=pH  
acquisition of fixed assets 购置固定资产 %dmfBf Ev  
acquisition of shell “买壳” m2b
`/JW  
acquisition price 收购价 i<iXHBs  
act of God 天灾 ,!>fmU`E4  
acting partner 执事合伙人 =|0/Ynfe  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }W}G X(?P  
active partner 积极参与的合伙人 PU+1=%'V  
active trading 交投活跃 ;3UvkN  
actual circulation 实际流通 0j$OE  
actual cost 实际成本 p >aw  
actual expenditure 实际开支；实际支出 Dh`=ydI5  
actual income 实际入息；实际收入；实际收益 vlQ0gsXK  
actual market 现货市场 }n95< {  
actual price 现货价；实际价格 XGIpUz  
actual profit 实际利润 1+^n !$  
actual quotation 实盘；实际价位；实际报价 d_T<5Hin  
actual year basis 按实际年度计算 :t>Q:mX(N  
actuals 实货 MPvWCPB  
actuarial investigation 精算调查 Qa?aL  
actuarial principle 精算原则 .)`-Hkxa  
actuarial report 精算师报告 *<k&#D"m  
Actuarial Society of Hong Kong 香港精算学会 o+^Eu}[.  
actuarial valuation 精算师估值 (1 yGg==W.  
actuary 精算师 b42QBTeg  
ad referendum agreement 暂定协议；有待覆核的协定 RbAt3k;y  
ad valorem duty 从价税；按值征税 {!t=n
 
ad valorem duty system 从价税制 oKiD8':  
ad valorem fee 从价费 $8@+j[>  
ad valorem tariff 从价关税 *w 21U!  
additional allowance 额外免税额 kY!C_kFcn  
additional amount for unexpired risk 未过期风险的额外款额 UE7'B ?  
additional assessable profit 补加应评税利润 6ZksqdP8  
additional assessment 补加评税 :;
T
YL[  
additional commitment 额外承担 1;`Fe":;vC  
additional commitment vote 额外承担拨款 >0V0i%inmF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .K7C-Xn=  
additional dependent parent allowance 供养父母额外免税额 V{$Sfmey  
additional provision 额外拨款 YFqZe6g0$  
additional stamp duty 附加印花税 J@<!q  
additional tax 补加税罚款；补加税款 GZ"/k<~0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 A'~#9@l<  
adjudged bankrupt 被裁定破产 *(nJX.7  
adjudicated bankrupt 裁定破产人 UoRDeYQ`E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v= 8VvT8  
adjudication of bankruptcy 裁定破产；宣告破产 ?cxr%`E  
adjudication of insolvency 裁定无力偿还债务 B^m!t7/,  
adjusted actual 经调整的实数；调整后的实数 ;^ov~P Pl  
adjusted current assets 经调整的流动资产；调整后的流动资产 _H2tZ%RM  
adjusted figure 经调整的数字；调整后的数额 %,;gP.dh7  
adjusted liabilities 经调整的负债；调整后的负债 97]4 :Zv  
adjusted loss 经调整的亏损；调整后的亏损 -t>Z 9  
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 4cB&Hk  
adjusted profit 经调整的利润；调整后的利润 dyl 0]Z  
adjusted surplus 经调整的盈余额；调整后的盈余额 0BDoBR  
adjusted value 经调整的价值；调整后的价值 *|poxT G  
adjustment 调整；修订；理算〔保险〕 ['t8C  
adjustment centre 调剂中心 j%5a+(H,z;  
adjustment lag 调整过程的时间差距；调整时差 w&C1=v -h  
adjustment mechanism 调整机制 EW9b*r7./  
adjustment of loss 亏损调整 :iEAUM  
adjustment process 调整过程；调整程序 4 P f+]R  
adjustment range 调整幅度 U/5$%0)  
administered exchange rate 受管制汇率 a7=YG6[