[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: Q'M Ez  
go Z#  
A share Ａ股；甲类股份 :m)?+  
abatement of tax 减税；减扣免税额 ]}c=U@D,9  
ABN AMRO Bank N.V. 荷兰银行 }=4".V`-o  
above-the-line expenditure 线上项目支出；经常预算支出 f#MN-1[67  
above-the-line receipt 线上项目收入；经常预算收入 _( Cp   
ABSA Asia Limited 南非联合亚洲有限公司 DYl{{L8@  
absolute change 绝对数值变更 dPX>A4wp  
absolute expenditure 实际开支 bG?[":k  
absolute guideline figure 绝对准则数字 dK$dQR#  
absolute interest 绝对权益 h"
S/D[  
absolute order of discharge 绝对破产解除令 ;S j
* {  
absolute profit margin 绝对利润幅度 m<ruFxY  
absolute value 实值；绝对值 TC}u[kM  
absolutely vested interest 绝对既得权益 hY9u #3  
absorbed cost 已吸收成本；已分摊成本 Tr!X2#)A!  
absorption 吸收；分摊；合并 h:90K  
absorption rate 吸收率；摊配率；分摊率 7!)%%K.z6  
ACB Finance Limited 亚洲商业财务有限公司 KrzM]x  
acceptable form of reciprocity 合理的互惠条件 ~'mhC46d  
acceptable rate 适当利率；适当汇率 }H.vH  
acceptance agreement 承兑协议 _xs
Ycw~)  
acceptance for honour 参加承兑 "G(/MT^C  
acceptor 承兑人；接受人；受票人 g"f^YEQ_  
acceptor for honour 参加承兑人 PdnK@a  
accident insurance 意外保险 C[,-1e?  
Accident Insurance Association of Hong Kong 香港意外保险公会 -6>rR{z  
accident insurance scheme 意外保险计划 -l
Eh}r  
accident year basis 意外年度基准 Yw `VL)v(y  
accommodation 通融；贷款 [i_x 1  
accommodation bill 通融票据；空头票据 r2w7lf66!  
accommodation party 汇票代发人 y9<Fv|Ric  
account balance 帐户余额；帐户结余 tBQ> p.  
account book 帐簿 N*W.V,6yH  
account collected in advance 预收款项 T]`" Xl8  
account current book 往来帐簿 1jVcL)szU  
account of after-acquired property 事后取得的财产报告 .m51/X&*n  
account of defaulter 拖欠帐目 ,Fiiw  
account payable 应付帐款 "(GeW286k  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =G6@:h=  
account receivable 应收帐款 v2R:=d ')>  
account receivable report 应收帐款报表 ".IhV<R  
account statement 结单；帐单；会计财务报表 O:)@J b2  
account title 帐户名称；会计科目 Vo[4\h#$  
accountant's report 会计师报告 y 6<tV.  
Accountant's Report Rules 会计师报告规则 ;<H2N0qJ(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `!N?# N:b)  
Accounting Arrangements 《会计安排》 4+"SG@i`W  
accounting basis 会计基础 o~p^`5#  
accounting by Official Receiver 破产管理署署长呈交的帐目 cB^lSmu5  
Accounting Circular 《会计通告》 ^`THV  
accounting class 会计类别 <KX#;v!I  
accounting date 记帐日期；会计结算日期 ,88}5)b[  
accounting for money 款项核算 xH uyfQLk  
Accounting Officer 会计主任 ?Fu.,srt  
accounting period 会计报告期；会计期 j*}x e'#  
accounting policy 会计政策；会计方针 O8%/Id  
accounting practice 会计惯例 J.d<5`7  
accounting principle 会计准则 \&0NH=*^  
accounting record 会计记录 S0cO00_ob  
accounting report 会计报告 5B6:pH6e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C.O-iBVe#  
Accounting Society of China 中国会计学会 ~MF. M8  
accounting statement 会计报表 ]LjW,b"  
accounting system 会计制度；会计系统 {;r5]wimb  
accounting transaction 会计事项；帐务交易 F
44")fY  
accounting treatment 会计处理 A\>qoR!
Y  
accounting year 会计年度 he@swE&  
accretion 增值；添加 l]gfT&  
accrual 应计项目；应累算数目 E:AXnnGKO  
accrual basis 应计制；权责发生制 >b0}X)Z+U  
accrual basis accounting 应计制会计；权责发生制会计 Zh*I0m
   
accrue 应累算；应计 6*tGf`Pfdw  
accrued benefit 应累算利益 `KN{0<Ne  
accrued charges 应计费用 b.(^CYYQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 h.NA$E?7  
accrued expenses 应累算费用 t [f]  
accrued interest payable 应付利息；应计未付利息 ryPzq}#  
accrued interest receivable 应收利息；应计未收利息 t"Rn#V\c."  
accrued right 累算权益  OxRzKT  
accruing profit 应累算的利润 ?uQpt(  
accumulated fiscal reserve 累积财政储备 :v`o="  
accumulated profit 累积利润；滚存溢利 umk[\}Ip+P  
accumulated reserve 累积储备 A]1](VQ)4  
accumulation of surplus income 累积收益盈余 Zr3KzY9  
acquired assets 既得资产 ^)WGc/  
acquisition 收购；购置；取得 wbTw\b=  
acquisition cost 购置成本 TD'1L:mv  
acquisition expenses 购置费用 I~,*Rgv/Z  
acquisition of 100% interest 收购全部股权 38F8(QU{  
acquisition of control 取得控制权 LvS`  
acquisition of fixed assets 购置固定资产 > ewcD{bt  
acquisition of shell “买壳” Pg7/g=Va  
acquisition price 收购价 o/&Q^^Xj^~  
act of God 天灾 1QThAFN  
acting partner 执事合伙人 Ad(j&P  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %5b2vrg~*  
active partner 积极参与的合伙人 Onao'sjY  
active trading 交投活跃 o 0B`~7(  
actual circulation 实际流通 t5S S]  
actual cost 实际成本 ~O!v?2it8q  
actual expenditure 实际开支；实际支出 "bqB@)  
actual income 实际入息；实际收入；实际收益 ]*).3<Lw  
actual market 现货市场 L]Uy+[gg  
actual price 现货价；实际价格 &12.
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actual profit 实际利润 OvkYzI`  
actual quotation 实盘；实际价位；实际报价 PM{kiz^  
actual year basis 按实际年度计算  czafBO6  
actuals 实货 ,xGkE7=5  
actuarial investigation 精算调查 @>?&Mw\c  
actuarial principle 精算原则 (c;$^xZK  
actuarial report 精算师报告 \O[Cae:^?  
Actuarial Society of Hong Kong 香港精算学会 j:g /[_0s  
actuarial valuation 精算师估值 >Tw|SK+3  
actuary 精算师 3/iGSG`  
ad referendum agreement 暂定协议；有待覆核的协定 /J ^yOR9  
ad valorem duty 从价税；按值征税 opKtSF|)  
ad valorem duty system 从价税制 WK-WA$7\  
ad valorem fee 从价费 @l 1 piz8  
ad valorem tariff 从价关税 &@yW<<  
additional allowance 额外免税额 E$gcd#rT  
additional amount for unexpired risk 未过期风险的额外款额 _|3n h;-m  
additional assessable profit 补加应评税利润 o`G@Je_}x  
additional assessment 补加评税 /IODRso/!  
additional commitment 额外承担 P:=3;d{v  
additional commitment vote 额外承担拨款 "!2Fy-Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RX'( l  
additional dependent parent allowance 供养父母额外免税额 l78zS'  
additional provision 额外拨款 uCx\Bt"VI  
additional stamp duty 附加印花税 mhL,:UE  
additional tax 补加税罚款；补加税款 )!'SSVaRs  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2|+**BxHD  
adjudged bankrupt 被裁定破产 e tY9Pq  
adjudicated bankrupt 裁定破产人 %A04'dj`zQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 WL<Cj_N_{H  
adjudication of bankruptcy 裁定破产；宣告破产 wT ;D<rqe`  
adjudication of insolvency 裁定无力偿还债务 C;_10Rb2ut  
adjusted actual 经调整的实数；调整后的实数 vV8}>  
adjusted current assets 经调整的流动资产；调整后的流动资产 qjuX16o  
adjusted figure 经调整的数字；调整后的数额 9M<{@<]dm  
adjusted liabilities 经调整的负债；调整后的负债 YoJN.],gf  
adjusted loss 经调整的亏损；调整后的亏损 $Ad 5hkz  
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 $w{
#o E  
adjusted profit 经调整的利润；调整后的利润 v*kTTaU&  
adjusted surplus 经调整的盈余额；调整后的盈余额 U)2\=%8  
adjusted value 经调整的价值；调整后的价值 A#*0mJ8IK  
adjustment 调整；修订；理算〔保险〕 ,JX/`7 y  
adjustment centre 调剂中心 VB\oK\F5z  
adjustment lag 调整过程的时间差距；调整时差 T0
i_X(_  
adjustment mechanism 调整机制 Ygr1 S(=  
adjustment of loss 亏损调整 {2A/@$?  
adjustment process 调整过程；调整程序 r/SV.` k  
adjustment range 调整幅度 A~u-Iv(U  
administered exchange rate 受管制汇率 \)pk/