[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: pJ6bX4QnDX  
<#7}'@  
A share Ａ股；甲类股份 !R//"{k0?  
abatement of tax 减税；减扣免税额 LZ|G"5X[  
ABN AMRO Bank N.V. 荷兰银行 9:!n'mn  
above-the-line expenditure 线上项目支出；经常预算支出 +V dYT6{p  
above-the-line receipt 线上项目收入；经常预算收入 PD|I3qv~  
ABSA Asia Limited 南非联合亚洲有限公司 6G/)q8'G  
absolute change 绝对数值变更 FGr0W|?v  
absolute expenditure 实际开支 "#rlL^9v  
absolute guideline figure 绝对准则数字 qp"gD-,-o  
absolute interest 绝对权益 Um9!<G=;  
absolute order of discharge 绝对破产解除令 Fw!5hR`,  
absolute profit margin 绝对利润幅度 8/-GrdyE  
absolute value 实值；绝对值 O2:m)@  
absolutely vested interest 绝对既得权益 d}>Nl$  
absorbed cost 已吸收成本；已分摊成本 \$VtwVQ,b  
absorption 吸收；分摊；合并 X3!btxa%t  
absorption rate 吸收率；摊配率；分摊率 lR{eO~'~V  
ACB Finance Limited 亚洲商业财务有限公司 ~~;fWM '  
acceptable form of reciprocity 合理的互惠条件 5A7!Xd  
acceptable rate 适当利率；适当汇率 QP7EPaW  
acceptance agreement 承兑协议 rP2^D[uM.  
acceptance for honour 参加承兑 |B)e!#  
acceptor 承兑人；接受人；受票人 =Q.2:*d.  
acceptor for honour 参加承兑人 l#~Sh3@L(  
accident insurance 意外保险 hAfRHd  
Accident Insurance Association of Hong Kong 香港意外保险公会 @ D9c  
accident insurance scheme 意外保险计划 M4nM%qRGQ  
accident year basis 意外年度基准 [jDO8n/  
accommodation 通融；贷款 5}*aP  
accommodation bill 通融票据；空头票据 }UXj|SY  
accommodation party 汇票代发人 #n{wK+lz  
account balance 帐户余额；帐户结余 15iCJ p  
account book 帐簿 O Z![9l  
account collected in advance 预收款项 V/"0'H\"1  
account current book 往来帐簿 udp&U+L  
account of after-acquired property 事后取得的财产报告 /A_</GYs  
account of defaulter 拖欠帐目 -66|Y  
account payable 应付帐款 oxPOfI1%]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y"cK@sOo  
account receivable 应收帐款 KbMgat
I/  
account receivable report 应收帐款报表 Tl8S|Rg  
account statement 结单；帐单；会计财务报表 xfkG& &  
account title 帐户名称；会计科目 : 60PO  
accountant's report 会计师报告 m?;)C~[  
Accountant's Report Rules 会计师报告规则 Arir=q^2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H",yVD  
Accounting Arrangements 《会计安排》 duXv [1  
accounting basis 会计基础 eff6=DP  
accounting by Official Receiver 破产管理署署长呈交的帐目 w]tv<U={  
Accounting Circular 《会计通告》 Mr2dhSQ!  
accounting class 会计类别 XXuU@G6Z7$  
accounting date 记帐日期；会计结算日期 >p\IC  
accounting for money 款项核算 |oSyyDYWP  
Accounting Officer 会计主任 C([;JO 11[  
accounting period 会计报告期；会计期 *r:8=^C7S  
accounting policy 会计政策；会计方针 y"e'Gg2  
accounting practice 会计惯例 T-fW[][&$  
accounting principle 会计准则 [NeOd77y  
accounting record 会计记录 wXuHD<<  
accounting report 会计报告 OjJlGElw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E|6X.Ny]   
Accounting Society of China 中国会计学会 i&mu=J[  
accounting statement 会计报表 5SR29Z[  
accounting system 会计制度；会计系统 ZS >}NN  
accounting transaction 会计事项；帐务交易 !f zqpl\ze  
accounting treatment 会计处理 ouVR[w>V  
accounting year 会计年度 >/1.VT\E  
accretion 增值；添加 }k\a~<'X  
accrual 应计项目；应累算数目 G!XizhE  
accrual basis 应计制；权责发生制 |5e/.T$  
accrual basis accounting 应计制会计；权责发生制会计 Iimz  
accrue 应累算；应计 Kk9 JZ[nT'  
accrued benefit 应累算利益 B`"-~4YAf  
accrued charges 应计费用 z[z'.{;D  
accrued cumulative preference share dividend 应累算的累积优先股股息 [7|}h/  
accrued expenses 应累算费用 qO&:J\d  
accrued interest payable 应付利息；应计未付利息 Ug3PZ7lK  
accrued interest receivable 应收利息；应计未收利息 ;#`Z(A}  
accrued right 累算权益 Sh2q#7hf  
accruing profit 应累算的利润 JS({au  
accumulated fiscal reserve 累积财政储备 KkJ cHU  
accumulated profit 累积利润；滚存溢利 1tQZyHc42;  
accumulated reserve 累积储备 ^a<=@0|  
accumulation of surplus income 累积收益盈余 isWB)$q  
acquired assets 既得资产 $'?CY)h{  
acquisition 收购；购置；取得 4\Y
=*X  
acquisition cost 购置成本 ~z32%k  
acquisition expenses 购置费用 XRP/E_4  
acquisition of 100% interest 收购全部股权 F_YZV)q!W  
acquisition of control 取得控制权 0e:KiUr  
acquisition of fixed assets 购置固定资产 8ru@ 8|r  
acquisition of shell “买壳” rd%3eR?V  
acquisition price 收购价 X=${`n%LG  
act of God 天灾 )bPNL$O  
acting partner 执事合伙人 6Oo'&3 @  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *DDfdn  
active partner 积极参与的合伙人 ,2&'8:B  
active trading 交投活跃 <XCH{Te1  
actual circulation 实际流通 oDKgW?x  
actual cost 实际成本 >a_K:O|AJ  
actual expenditure 实际开支；实际支出 E%H,Hk^  
actual income 实际入息；实际收入；实际收益 nez5z:7F  
actual market 现货市场 I0Wn?Qq=@  
actual price 现货价；实际价格 ;h/Y9uYn  
actual profit 实际利润 O}#*U+j  
actual quotation 实盘；实际价位；实际报价 F^`sIrZvs  
actual year basis 按实际年度计算 pxDZ}4mOh  
actuals 实货 V!]e#QH;  
actuarial investigation 精算调查 {) Y &Vr5  
actuarial principle 精算原则 {n j\dU  
actuarial report 精算师报告 g\ <Lb  
Actuarial Society of Hong Kong 香港精算学会 P3lNns3  
actuarial valuation 精算师估值 2eyvY|:Q>  
actuary 精算师 9&rn3hmP  
ad referendum agreement 暂定协议；有待覆核的协定 Ij#%Qu  
ad valorem duty 从价税；按值征税 !B-&I E?  
ad valorem duty system 从价税制 P d*}0a~  
ad valorem fee 从价费 Hb!Q}V+Kb8  
ad valorem tariff 从价关税 xu& v(C9  
additional allowance 额外免税额 :,GsbNKW  
additional amount for unexpired risk 未过期风险的额外款额 s2w.V O  
additional assessable profit 补加应评税利润 #-e3m/>  
additional assessment 补加评税 xo^_;(;  
additional commitment 额外承担 3@6f %Dyj  
additional commitment vote 额外承担拨款 XUW~8P  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,:=E+sS  
additional dependent parent allowance 供养父母额外免税额 @["Vzg!I6"  
additional provision 额外拨款 xA&G91|s  
additional stamp duty 附加印花税 9J2%9,^  
additional tax 补加税罚款；补加税款 +twBFhS7k  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 K}
)j5CJ/  
adjudged bankrupt 被裁定破产 mnu7Y([2>  
adjudicated bankrupt 裁定破产人 0m*0I>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0B3*\ H}5  
adjudication of bankruptcy 裁定破产；宣告破产 tw*qlbFHv  
adjudication of insolvency 裁定无力偿还债务 EkXns%][L  
adjusted actual 经调整的实数；调整后的实数 p1X lni%=  
adjusted current assets 经调整的流动资产；调整后的流动资产 \Sm.]=br  
adjusted figure 经调整的数字；调整后的数额 N'2u`br4KP  
adjusted liabilities 经调整的负债；调整后的负债 wXNFL9F8  
adjusted loss 经调整的亏损；调整后的亏损 [@>Kd`!'  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 if^\Gs$  
adjusted profit 经调整的利润；调整后的利润 r,yhc =  
adjusted surplus 经调整的盈余额；调整后的盈余额 <M+ZlF-`  
adjusted value 经调整的价值；调整后的价值 4fpz; 2%  
adjustment 调整；修订；理算〔保险〕 :Q&8DC#]  
adjustment centre 调剂中心 q/%f2U%4:  
adjustment lag 调整过程的时间差距；调整时差 Kr]F+erJe  
adjustment mechanism 调整机制 }tj@*n_  
adjustment of loss 亏损调整 R<k4LHDy  
adjustment process 调整过程；调整程序 PlBT H  
adjustment range 调整幅度 DSET!F;PG  
administered exchange rate 受管制汇率 jQsucs5$h