[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: ~0+<-T  
yT:2*sZRc
 
A share Ａ股；甲类股份 rV\G/)xL  
abatement of tax 减税；减扣免税额 ,8zJD&HMx  
ABN AMRO Bank N.V. 荷兰银行 bLS10^g5  
above-the-line expenditure 线上项目支出；经常预算支出 jvv=  
above-the-line receipt 线上项目收入；经常预算收入 >!qtue7B  
ABSA Asia Limited 南非联合亚洲有限公司 z#Qe$`4&  
absolute change 绝对数值变更 _<]0hC  
absolute expenditure 实际开支 Syseiw  
absolute guideline figure 绝对准则数字 4RctYMz  
absolute interest 绝对权益 <r <{4\%}  
absolute order of discharge 绝对破产解除令 5mV!mn:H:  
absolute profit margin 绝对利润幅度 w;Azxcw  
absolute value 实值；绝对值 ,FP
0n  
absolutely vested interest 绝对既得权益 T-yEn&r4)  
absorbed cost 已吸收成本；已分摊成本 Ae=JG8Ht~  
absorption 吸收；分摊；合并 :@5{*o  
absorption rate 吸收率；摊配率；分摊率 YFu>`w^Y  
ACB Finance Limited 亚洲商业财务有限公司 u`wD6&y*  
acceptable form of reciprocity 合理的互惠条件 KC&XOI %  
acceptable rate 适当利率；适当汇率 dSKvs"  
acceptance agreement 承兑协议 P(yLRc
 
acceptance for honour 参加承兑 dn}EM7:Z  
acceptor 承兑人；接受人；受票人 [(a3ljbRX  
acceptor for honour 参加承兑人 4S*ifl  
accident insurance 意外保险 phG*It}  
Accident Insurance Association of Hong Kong 香港意外保险公会 =c 9nC;C  
accident insurance scheme 意外保险计划 Id^q!4Th9  
accident year basis 意外年度基准 S@!_{da  
accommodation 通融；贷款 s)E8}-v  
accommodation bill 通融票据；空头票据 a~@f,b w  
accommodation party 汇票代发人 NRG06M  
account balance 帐户余额；帐户结余 k?Hd W(HA  
account book 帐簿 @C^x&Sjm  
account collected in advance 预收款项 PSv 5tQhm  
account current book 往来帐簿 $,O8SW.O$  
account of after-acquired property 事后取得的财产报告 #-Mr3  
account of defaulter 拖欠帐目 {/)i}V#RE  
account payable 应付帐款 3]'ab-,Vp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "5dke^yk0  
account receivable 应收帐款 %CYo, e  
account receivable report 应收帐款报表 D1+1j:m  
account statement 结单；帐单；会计财务报表 4$, W\d  
account title 帐户名称；会计科目 i`f!)1  
accountant's report 会计师报告 (e5Z^9X  
Accountant's Report Rules 会计师报告规则 x>mI$K(6M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,_H H8[&  
Accounting Arrangements 《会计安排》 PX?%}~ v  
accounting basis 会计基础 |5`e
cjb.  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,[ppETz  
Accounting Circular 《会计通告》 PA803R74  
accounting class 会计类别 d 4tL  
accounting date 记帐日期；会计结算日期 !4#qaH-Q  
accounting for money 款项核算 "oiN8#Hf  
Accounting Officer 会计主任 |15!D  
accounting period 会计报告期；会计期 z &P1C,n)  
accounting policy 会计政策；会计方针 rSt5@f?  
accounting practice 会计惯例 !_3b#Caf  
accounting principle 会计准则 ld#x'/  
accounting record 会计记录 Wtw,YFT  
accounting report 会计报告 {hOS0).(w7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rZ+4kf6S  
Accounting Society of China 中国会计学会 aaf}AIL.  
accounting statement 会计报表 &`s{-<t<L  
accounting system 会计制度；会计系统 NwOV2E6@OW  
accounting transaction 会计事项；帐务交易 y@$E5sz  
accounting treatment 会计处理 |xZu?)M4  
accounting year 会计年度 VI9rezZ*  
accretion 增值；添加 xv2c8g~vD  
accrual 应计项目；应累算数目 b==jlYa=  
accrual basis 应计制；权责发生制 @i(9 k  
accrual basis accounting 应计制会计；权责发生制会计 /N%i6t<xU  
accrue 应累算；应计 JW><&hY$"  
accrued benefit 应累算利益 fnr8{sr.2Z  
accrued charges 应计费用 ZZ
{c  
accrued cumulative preference share dividend 应累算的累积优先股股息 /kyO,g$9  
accrued expenses 应累算费用 h*y+qk-!\g  
accrued interest payable 应付利息；应计未付利息 stfniV  
accrued interest receivable 应收利息；应计未收利息 &R.5t/x_  
accrued right 累算权益 ed5oN^V.<  
accruing profit 应累算的利润 u/|@iWK:  
accumulated fiscal reserve 累积财政储备 urkuG4cY  
accumulated profit 累积利润；滚存溢利 3mYW]  
accumulated reserve 累积储备 "1a!]45+  
accumulation of surplus income 累积收益盈余 QGOkB  
acquired assets 既得资产 /d6Rdl`w  
acquisition 收购；购置；取得 ^{IZpT3  
acquisition cost 购置成本 PN9vg
9'  
acquisition expenses 购置费用 re%XaL  
acquisition of 100% interest 收购全部股权 S]%,g%6i  
acquisition of control 取得控制权 W//+[  
acquisition of fixed assets 购置固定资产 1 Vc_jYO@  
acquisition of shell “买壳” !nJl.Y$  
acquisition price 收购价 '3^q
W  
act of God 天灾 >Ho=L)u  
acting partner 执事合伙人 F~E)w5?\O  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Z
@x&  
active partner 积极参与的合伙人 A9SL|9Q  
active trading 交投活跃 03|nP$g  
actual circulation 实际流通 YWd2 bRb  
actual cost 实际成本 2uT6M%OC  
actual expenditure 实际开支；实际支出 vvY?8/  
actual income 实际入息；实际收入；实际收益 `{K-eHlrM9  
actual market 现货市场 z}-R^"40  
actual price 现货价；实际价格 (t&`m[>K  
actual profit 实际利润 eJ<P  
actual quotation 实盘；实际价位；实际报价 bG"FN/vg  
actual year basis 按实际年度计算 `Nvhp]E  
actuals 实货 !wd wo0  
actuarial investigation 精算调查 xWa[qCr  
actuarial principle 精算原则 G8w@C
 
actuarial report 精算师报告 60%fva  
Actuarial Society of Hong Kong 香港精算学会 iNi1+sm  
actuarial valuation 精算师估值 sl$y&C-  
actuary 精算师 52# *{q}  
ad referendum agreement 暂定协议；有待覆核的协定 Rvf{u8W  
ad valorem duty 从价税；按值征税 _(gkYJ+MK  
ad valorem duty system 从价税制 WW3Jxd  
ad valorem fee 从价费 la)+"uW  
ad valorem tariff 从价关税 s/J7z$NEU  
additional allowance 额外免税额 euT=]j  
additional amount for unexpired risk 未过期风险的额外款额 ^J^~5q8  
additional assessable profit 补加应评税利润 I+kL;YdS  
additional assessment 补加评税 cf>lY  
additional commitment 额外承担 sVP\EF8PY  
additional commitment vote 额外承担拨款 OPq|4 xu  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }D)eS |B  
additional dependent parent allowance 供养父母额外免税额 Yyd}>+|<,  
additional provision 额外拨款 0)h.[O8@>  
additional stamp duty 附加印花税 u:(=gj,~
x  
additional tax 补加税罚款；补加税款 Ho/tCU|w  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 b0h\l#6  
adjudged bankrupt 被裁定破产 @##}zku  
adjudicated bankrupt 裁定破产人 x~Z7p)D_<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =&"pG`x  
adjudication of bankruptcy 裁定破产；宣告破产 t'W6Fmwkx  
adjudication of insolvency 裁定无力偿还债务 fM] nP4K`  
adjusted actual 经调整的实数；调整后的实数 bL0]Yuh  
adjusted current assets 经调整的流动资产；调整后的流动资产 GFbn>dY  
adjusted figure 经调整的数字；调整后的数额 >#mKM%T2MJ  
adjusted liabilities 经调整的负债；调整后的负债 W2$rC5|  
adjusted loss 经调整的亏损；调整后的亏损 !U(S?:hvW  
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
$?:IRgAr  
adjusted profit 经调整的利润；调整后的利润 @(x]+*)  
adjusted surplus 经调整的盈余额；调整后的盈余额 =M@)qy  
adjusted value 经调整的价值；调整后的价值 9dszn^]T  
adjustment 调整；修订；理算〔保险〕 vFLE%z{\o  
adjustment centre 调剂中心 r:0RvWif  
adjustment lag 调整过程的时间差距；调整时差 /M]P&Zb |  
adjustment mechanism 调整机制 lc fAb@}2  
adjustment of loss 亏损调整 ~v/` `s  
adjustment process 调整过程；调整程序 ]moBVRd  
adjustment range 调整幅度 ;{iTSsb  
administered exchange rate 受管制汇率 Mx93D