[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: v.b5iv5  

k*Pz&8|  
A share Ａ股；甲类股份 1i+FL''  
abatement of tax 减税；减扣免税额 )S Q('vwg  
ABN AMRO Bank N.V. 荷兰银行 :~33U)?{T  
above-the-line expenditure 线上项目支出；经常预算支出 <r;o6>+  
above-the-line receipt 线上项目收入；经常预算收入 PkJcd->  
ABSA Asia Limited 南非联合亚洲有限公司 +6376$dC  
absolute change 绝对数值变更 5 0,Y  
absolute expenditure 实际开支 ZpWu,1  
absolute guideline figure 绝对准则数字 nsl*Dm"*F  
absolute interest 绝对权益 =qX*
]  
absolute order of discharge 绝对破产解除令 p
%8v`  
absolute profit margin 绝对利润幅度 !qa
Dn.9  
absolute value 实值；绝对值 _.=`>%,  
absolutely vested interest 绝对既得权益 b^Z$hnh]S  
absorbed cost 已吸收成本；已分摊成本 ph#efY`a:  
absorption 吸收；分摊；合并 cAibB&`~  
absorption rate 吸收率；摊配率；分摊率 lM+ xU;  
ACB Finance Limited 亚洲商业财务有限公司 PY-+Bf  
acceptable form of reciprocity 合理的互惠条件 gQR1$n0  
acceptable rate 适当利率；适当汇率 =)*JbwQ   
acceptance agreement 承兑协议 *]2R.u  
acceptance for honour 参加承兑 iokP mV  
acceptor 承兑人；接受人；受票人 9`INC~h  
acceptor for honour 参加承兑人 n.Vtc-yZU  
accident insurance 意外保险 a[i>;0  
Accident Insurance Association of Hong Kong 香港意外保险公会 Y-]YDXrPQ  
accident insurance scheme 意外保险计划 sX5sL  
accident year basis 意外年度基准 zp
#:EZ  
accommodation 通融；贷款 ^9'$Oa,*  
accommodation bill 通融票据；空头票据 >-zkB)5<,#  
accommodation party 汇票代发人 xKb"p4k9d  
account balance 帐户余额；帐户结余 gY%&IHQ'  
account book 帐簿 ]?&H^"=  
account collected in advance 预收款项 pZ\$50t&O  
account current book 往来帐簿 K%PxA#P}  
account of after-acquired property 事后取得的财产报告 zLK \I~rU!  
account of defaulter 拖欠帐目 gDv$DB8-  
account payable 应付帐款 B0"0_n7-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 OM{Dq|  
account receivable 应收帐款 O4N-_Kfp/  
account receivable report 应收帐款报表 0[i}rC9&  
account statement 结单；帐单；会计财务报表 FT4l$g7"  
account title 帐户名称；会计科目 ArL-rJ{}  
accountant's report 会计师报告 5v3RVaqZ  
Accountant's Report Rules 会计师报告规则 KK$ a;/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *;P2+cE>H3  
Accounting Arrangements 《会计安排》 QXB|!'  
accounting basis 会计基础 Q)T+r~#2B  
accounting by Official Receiver 破产管理署署长呈交的帐目 >|(%2Zl  
Accounting Circular 《会计通告》 zv@bI~3~  
accounting class 会计类别 F"v:}Vy|   
accounting date 记帐日期；会计结算日期 y<v|X2  
accounting for money 款项核算 fa yK M  
Accounting Officer 会计主任 0+|>-b/%  
accounting period 会计报告期；会计期 \kyM}5G(<0  
accounting policy 会计政策；会计方针 f,JX"  
accounting practice 会计惯例 tO`?{?W7  
accounting principle 会计准则 {( dP  
accounting record 会计记录 .OV-`TNWj  
accounting report 会计报告 5 pmQp}}R  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W6M jQ%f  
Accounting Society of China 中国会计学会 |mvM@V;^8{  
accounting statement 会计报表 C rfRLsN]  
accounting system 会计制度；会计系统 `1q|F9D  
accounting transaction 会计事项；帐务交易 m\?\6Wk  
accounting treatment 会计处理 jJc07r']  
accounting year 会计年度 AygvJeM_W  
accretion 增值；添加 *73AAA5LKa  
accrual 应计项目；应累算数目 kJ__:rS(T_  
accrual basis 应计制；权责发生制 *V-
ds8AQ  
accrual basis accounting 应计制会计；权责发生制会计 `y x56  
accrue 应累算；应计 ?eVj8 $BQo  
accrued benefit 应累算利益 /vy?L\`)#  
accrued charges 应计费用 )\"I*Jwir  
accrued cumulative preference share dividend 应累算的累积优先股股息 8UYJye8  
accrued expenses 应累算费用 4a?r` '  
accrued interest payable 应付利息；应计未付利息 s_v}=C^  
accrued interest receivable 应收利息；应计未收利息 s|E%~j[9  
accrued right 累算权益 @ce3%`c_  
accruing profit 应累算的利润 9GE]<v,_[  
accumulated fiscal reserve 累积财政储备 pW7kj&a_.  
accumulated profit 累积利润；滚存溢利 mQL8QW[c  
accumulated reserve 累积储备 ;&q]X]bJ  
accumulation of surplus income 累积收益盈余 Z7oaQ\fR  
acquired assets 既得资产 ho_4f
Dv  
acquisition 收购；购置；取得 k5C>_( A  
acquisition cost 购置成本 `T`c@ A  
acquisition expenses 购置费用 w0X$rl1  
acquisition of 100% interest 收购全部股权 Q84t9b  
acquisition of control 取得控制权 | 4 `.#4  
acquisition of fixed assets 购置固定资产 OSj%1KL  
acquisition of shell “买壳” O FQ{9  
acquisition price 收购价 TRo4I{L6S  
act of God 天灾 |w4(rs-  
acting partner 执事合伙人 u,\xok"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QY@nE  
active partner 积极参与的合伙人 HI z9s4Y_  
active trading 交投活跃 \"t`W:  
actual circulation 实际流通 dhs#D:/{9  
actual cost 实际成本 AsD1-$  
actual expenditure 实际开支；实际支出 P$Axc/H  
actual income 实际入息；实际收入；实际收益 EL"4E',  
actual market 现货市场 @ E >eq.m  
actual price 现货价；实际价格 dbg|VoNf  
actual profit 实际利润 y6bjJ}  
actual quotation 实盘；实际价位；实际报价 O4n8MM|`  
actual year basis 按实际年度计算 48;~bVr}  
actuals 实货 4sI3(z)9H  
actuarial investigation 精算调查 Up'."w_zE  
actuarial principle 精算原则 {;\%! I  
actuarial report 精算师报告 -GK'V  
Actuarial Society of Hong Kong 香港精算学会 B JU*`Tx  
actuarial valuation 精算师估值 V!\n3i ?i  
actuary 精算师 /m;O;2"  
ad referendum agreement 暂定协议；有待覆核的协定 ]gEu.Nth`  
ad valorem duty 从价税；按值征税 g:;Ya?5N  
ad valorem duty system 从价税制 f x%z|K  
ad valorem fee 从价费 HuK Aj  
ad valorem tariff 从价关税 +A&EKk%$ |  
additional allowance 额外免税额 {rs6"X^  
additional amount for unexpired risk 未过期风险的额外款额 [9w, WJL  
additional assessable profit 补加应评税利润 $+iu\MuX  
additional assessment 补加评税 ~>4@;  
additional commitment 额外承担 V2lp7"  
additional commitment vote 额外承担拨款 v]l&dgoT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p_A5C?&  
additional dependent parent allowance 供养父母额外免税额 W6)dUi :"  
additional provision 额外拨款 S[ws0Y60  
additional stamp duty 附加印花税 :jl u  
additional tax 补加税罚款；补加税款 q#.rYzl0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xh=FkY&d  
adjudged bankrupt 被裁定破产 dE+C
IjW5  
adjudicated bankrupt 裁定破产人 A>H*`{}  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vR<fd V  
adjudication of bankruptcy 裁定破产；宣告破产 ?&{S~[;l  
adjudication of insolvency 裁定无力偿还债务 @"jmI&hYn  
adjusted actual 经调整的实数；调整后的实数 =ZFcxGo  
adjusted current assets 经调整的流动资产；调整后的流动资产 8+=p8e~An  
adjusted figure 经调整的数字；调整后的数额 iXt4|0  
adjusted liabilities 经调整的负债；调整后的负债 ScM}m  
adjusted loss 经调整的亏损；调整后的亏损 &@-1"-H  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 X
CKY xv&  
adjusted profit 经调整的利润；调整后的利润 n$nne6|O  
adjusted surplus 经调整的盈余额；调整后的盈余额 |^ 2rtI  
adjusted value 经调整的价值；调整后的价值 ]JkpRaP$  
adjustment 调整；修订；理算〔保险〕 _G_ &Me0  
adjustment centre 调剂中心 l2z`<2mp  
adjustment lag 调整过程的时间差距；调整时差 v+|@}9|Z  
adjustment mechanism 调整机制
;a#}fX  
adjustment of loss 亏损调整 Xi1q]ps  
adjustment process 调整过程；调整程序 ';i"?D?NAk  
adjustment range 调整幅度 6RR4L^(m  
administered exchange rate 受管制汇率 eA3`]XP.`b