[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: k58lmuU  
cuHs`{u@P  
A share Ａ股；甲类股份 XyhdsH5%3!  
abatement of tax 减税；减扣免税额 J_tJj8  
ABN AMRO Bank N.V. 荷兰银行 %PQC9{hUy$  
above-the-line expenditure 线上项目支出；经常预算支出 /#HY-b  
above-the-line receipt 线上项目收入；经常预算收入 "dt3peH  
ABSA Asia Limited 南非联合亚洲有限公司 /3fo=7G6  
absolute change 绝对数值变更 cB TMuDT_  
absolute expenditure 实际开支 _-^@Jx[
 
absolute guideline figure 绝对准则数字 8Og9P1jVh  
absolute interest 绝对权益 6sntwT"?  
absolute order of discharge 绝对破产解除令 &*0V!+#6  
absolute profit margin 绝对利润幅度 NWf!c-':  
absolute value 实值；绝对值 ){/y-ixH  
absolutely vested interest 绝对既得权益 dW91nTQ:  
absorbed cost 已吸收成本；已分摊成本 IV\@GM:ait  
absorption 吸收；分摊；合并 q\ ?6-?Mr  
absorption rate 吸收率；摊配率；分摊率 aJ2 -BRn  
ACB Finance Limited 亚洲商业财务有限公司 tFRWxy[5  
acceptable form of reciprocity 合理的互惠条件 Z0x N9S  
acceptable rate 适当利率；适当汇率 %'P58  
acceptance agreement 承兑协议 *Owq_)_(|  
acceptance for honour 参加承兑 H|Eu,eq-E  
acceptor 承兑人；接受人；受票人 L3&NGcd  
acceptor for honour 参加承兑人 U7Ps2~x3  
accident insurance 意外保险 Fw=-gb_.  
Accident Insurance Association of Hong Kong 香港意外保险公会 :R_(+EK1  
accident insurance scheme 意外保险计划 R+5x:mpHy  
accident year basis 意外年度基准 @wB$qd;v  
accommodation 通融；贷款 z\v\T|C  
accommodation bill 通融票据；空头票据 U,
/>p=s  
accommodation party 汇票代发人 o rEo$e<  
account balance 帐户余额；帐户结余 H>VuUH|  
account book 帐簿  gB?#T  
account collected in advance 预收款项 @o8\
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account current book 往来帐簿 d6_ CsqV  
account of after-acquired property 事后取得的财产报告 sb;81?|  
account of defaulter 拖欠帐目 kfn5y#6NZ  
account payable 应付帐款 <^M`U>
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2/I^:*e  
account receivable 应收帐款 m'Wz0b^BO  
account receivable report 应收帐款报表 ]NN9FM.2b/  
account statement 结单；帐单；会计财务报表 x3]es"4Q  
account title 帐户名称；会计科目 $U<xrN>O  
accountant's report 会计师报告 9c<lFZb;  
Accountant's Report Rules 会计师报告规则 T*z >
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accounting and auditing procedure 会计与审计程序；会计与核数程序 TfMuQi'>  
Accounting Arrangements 《会计安排》 /mvuSNk  
accounting basis 会计基础 D\>CEBt  
accounting by Official Receiver 破产管理署署长呈交的帐目 <V9L AWeS  
Accounting Circular 《会计通告》 6kHAoE
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accounting class 会计类别 N[czraFBD}  
accounting date 记帐日期；会计结算日期 #;H+Kb5O  
accounting for money 款项核算 "GgK,d}%  
Accounting Officer 会计主任 }9jy)gF*e  
accounting period 会计报告期；会计期 0F)Y[{h<  
accounting policy 会计政策；会计方针 :o=[Zp~B4d  
accounting practice 会计惯例 u=A&n6Q[Vo  
accounting principle 会计准则 9"oc.ue.2D  
accounting record 会计记录 0IxXhu6v  
accounting report 会计报告 jg#%h`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (@mvNlc:  
Accounting Society of China 中国会计学会 {p+7Q
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accounting statement 会计报表 5
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accounting system 会计制度；会计系统 ,qyH B2v  
accounting transaction 会计事项；帐务交易 q*,];j/>k  
accounting treatment 会计处理 yX?& K}JI  
accounting year 会计年度 In5'(UHW:  
accretion 增值；添加 0d~>zKho  
accrual 应计项目；应累算数目 //Ck1cI#h  
accrual basis 应计制；权责发生制 V`=#j[gX)=  
accrual basis accounting 应计制会计；权责发生制会计 g*TAaUs|n  
accrue 应累算；应计 Av]<[ F/  
accrued benefit 应累算利益 Xh;Pbm|K  
accrued charges 应计费用 94LFElE3  
accrued cumulative preference share dividend 应累算的累积优先股股息 nxw]B"Eg  
accrued expenses 应累算费用 # KK>D?.:  
accrued interest payable 应付利息；应计未付利息 =.f]OWehu.  
accrued interest receivable 应收利息；应计未收利息 S8^W)XgC;  
accrued right 累算权益 6MqJy6  
accruing profit 应累算的利润 tUH#%  
accumulated fiscal reserve 累积财政储备 4#!NVI3t  
accumulated profit 累积利润；滚存溢利 !0{":4\  
accumulated reserve 累积储备 /w$<0hH#'8  
accumulation of surplus income 累积收益盈余 }>>lgW>n,;  
acquired assets 既得资产 22)2o
lU  
acquisition 收购；购置；取得 x~rIr#o  
acquisition cost 购置成本 H[BY(a@c  
acquisition expenses 购置费用 ggIz)</  
acquisition of 100% interest 收购全部股权 ORD@+ {  
acquisition of control 取得控制权 QG$LbuZ`  
acquisition of fixed assets 购置固定资产 dUyit-  
acquisition of shell “买壳” <:fjWy  
acquisition price 收购价 l 2y_Nz-;  
act of God 天灾 3FR'N%+  
acting partner 执事合伙人 .n'z\]-/Q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8xW_N"P.>  
active partner 积极参与的合伙人 <p;cR` %uE  
active trading 交投活跃 VnAJOR7lrx  
actual circulation 实际流通 % V/J6  
actual cost 实际成本 89?$xm_m  
actual expenditure 实际开支；实际支出 wz3BtCx  
actual income 实际入息；实际收入；实际收益 ^(r?k_i/  
actual market 现货市场 Zu951+&`  
actual price 现货价；实际价格 R-+k>_96|  
actual profit 实际利润 E=+v1\t)]  
actual quotation 实盘；实际价位；实际报价 7g^=   
actual year basis 按实际年度计算 s~W:N.}*  
actuals 实货 O'a Srjl  
actuarial investigation 精算调查 RoFy2A=_  
actuarial principle 精算原则 pj4M|'
F7  
actuarial report 精算师报告 #8H  
Actuarial Society of Hong Kong 香港精算学会 dcew`$SJp  
actuarial valuation 精算师估值 c;
C:$B7  
actuary 精算师 sS7r)HV&GI  
ad referendum agreement 暂定协议；有待覆核的协定 apPn>\O  
ad valorem duty 从价税；按值征税 C(qqGK{  
ad valorem duty system 从价税制 Rs_bM@  
ad valorem fee 从价费 ()i8 Qepo}  
ad valorem tariff 从价关税 l$=Y(Xk  
additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额 _1S^A0ft  
additional assessable profit 补加应评税利润 dt%wa M!  
additional assessment 补加评税 #0V$KC*>  
additional commitment 额外承担 (P&~PJH  
additional commitment vote 额外承担拨款 H
48`z'o  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZbD_
AP  
additional dependent parent allowance 供养父母额外免税额 P]hS0,sE<(  
additional provision 额外拨款 `],'fT|,S  
additional stamp duty 附加印花税 fS+Ga1CsH  
additional tax 补加税罚款；补加税款  *(5y;1KU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H*BzwbM?  
adjudged bankrupt 被裁定破产 /X>Fn9mM  
adjudicated bankrupt 裁定破产人 Vw0cf;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 L8sHG$[  
adjudication of bankruptcy 裁定破产；宣告破产 ( lBgW
z  
adjudication of insolvency 裁定无力偿还债务 ]N
gK(IU  
adjusted actual 经调整的实数；调整后的实数 ". #=_/op  
adjusted current assets 经调整的流动资产；调整后的流动资产 Yz4)Q1  
adjusted figure 经调整的数字；调整后的数额 IMjz#|c  
adjusted liabilities 经调整的负债；调整后的负债 JsAl;w  
adjusted loss 经调整的亏损；调整后的亏损 oU[Ba8qh  
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 DdJ>1504  
adjusted profit 经调整的利润；调整后的利润 xLhN3#^m  
adjusted surplus 经调整的盈余额；调整后的盈余额 z=C'qF `  
adjusted value 经调整的价值；调整后的价值 *;b.x"  
adjustment 调整；修订；理算〔保险〕 e%.Xya#\  
adjustment centre 调剂中心  mkH{%7n  
adjustment lag 调整过程的时间差距；调整时差 ClZ:#uMbN  
adjustment mechanism 调整机制 3{OY&   
adjustment of loss 亏损调整 VQA}!p  
adjustment process 调整过程；调整程序 v|r\kr k  
adjustment range 调整幅度 qOOF]L9r%u  
administered exchange rate 受管制汇率 4pNIsjl}