[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: *t,1(Gw|7q  
R&]#@PW^  
A share Ａ股；甲类股份 $irF  
abatement of tax 减税；减扣免税额 p5\B0G<m  
ABN AMRO Bank N.V. 荷兰银行 M)j.Uu  
above-the-line expenditure 线上项目支出；经常预算支出 ^K'@W  
above-the-line receipt 线上项目收入；经常预算收入 <#F@OU  
ABSA Asia Limited 南非联合亚洲有限公司 ?I332,,q  
absolute change 绝对数值变更 x /E<@?*:  
absolute expenditure 实际开支 k?;B1D8-n  
absolute guideline figure 绝对准则数字 B 42t  
absolute interest 绝对权益 @PAT|6  
absolute order of discharge 绝对破产解除令 %,Lv},%Y  
absolute profit margin 绝对利润幅度 nb_$g@03  
absolute value 实值；绝对值 B'8/`0^n5  
absolutely vested interest 绝对既得权益 _mc-CZ  
absorbed cost 已吸收成本；已分摊成本 'Uu!K!  
absorption 吸收；分摊；合并 $u P'>  
absorption rate 吸收率；摊配率；分摊率 T?HW=v_a  
ACB Finance Limited 亚洲商业财务有限公司 xSy`VuSl  
acceptable form of reciprocity 合理的互惠条件 = 4 wf  
acceptable rate 适当利率；适当汇率 Tqj:C8K{  
acceptance agreement 承兑协议 JK'FJ}Z4  
acceptance for honour 参加承兑 Z]qbLxJV  
acceptor 承兑人；接受人；受票人 G[$g-NU+  
acceptor for honour 参加承兑人 ZGj ^,?a  
accident insurance 意外保险 2R];Pv  
Accident Insurance Association of Hong Kong 香港意外保险公会 2r
Pmu  
accident insurance scheme 意外保险计划 5L\&"['  
accident year basis 意外年度基准 K$/&C:,Q  
accommodation 通融；贷款 !8*lU2  
accommodation bill 通融票据；空头票据 2xK v;  
accommodation party 汇票代发人 WJj5dqatV  
account balance 帐户余额；帐户结余 +o-jMvK9  
account book 帐簿 7m:ZG  
account collected in advance 预收款项 ?!HU$>  
account current book 往来帐簿 c8Je&y8  
account of after-acquired property 事后取得的财产报告 %8{nuq+c  
account of defaulter 拖欠帐目 {ep(_1  
account payable 应付帐款 7!U^?0?/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D0^h;wJ=4+  
account receivable 应收帐款 |ya.c\}q  
account receivable report 应收帐款报表 YJu~iQ`i  
account statement 结单；帐单；会计财务报表 J"~!jrzBh(  
account title 帐户名称；会计科目 V@rqC[on  
accountant's report 会计师报告 5XoM)  
Accountant's Report Rules 会计师报告规则 0T Wd.+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +h08uo5c  
Accounting Arrangements 《会计安排》 U*4r<y9R  
accounting basis 会计基础 Q @KCODi  
accounting by Official Receiver 破产管理署署长呈交的帐目 QtQbr*q@%  
Accounting Circular 《会计通告》 L Iz<fB  
accounting class 会计类别 50""n7I<%  
accounting date 记帐日期；会计结算日期 4i7+'F  
accounting for money 款项核算 O',
Vce$  
Accounting Officer 会计主任 %'OY  
accounting period 会计报告期；会计期 @ Fkhida  
accounting policy 会计政策；会计方针 pZz\o  
accounting practice 会计惯例 }Xvm( ;  
accounting principle 会计准则 8PR\a !"  
accounting record 会计记录 IGNU_w4
j  
accounting report 会计报告 h8dFW"cpC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 % :h %i|  
Accounting Society of China 中国会计学会 P dtL Cgd  
accounting statement 会计报表 lg +>.^7k  
accounting system 会计制度；会计系统 h:RP/0E  
accounting transaction 会计事项；帐务交易 rCUGaf~  
accounting treatment 会计处理 EpH_v`  
accounting year 会计年度 e|N~tUVrrN  
accretion 增值；添加 wJj:hA}  
accrual 应计项目；应累算数目 u4j"U6"]M  
accrual basis 应计制；权责发生制 _"*}8{|  
accrual basis accounting 应计制会计；权责发生制会计 F?^L^N^  
accrue 应累算；应计 X|-[i hp;  
accrued benefit 应累算利益 &`oybm-p(  
accrued charges 应计费用 tI)|y?q  
accrued cumulative preference share dividend 应累算的累积优先股股息 "hi03k  
accrued expenses 应累算费用 ,Qs%bq{t  
accrued interest payable 应付利息；应计未付利息 _b$ yohQ  
accrued interest receivable 应收利息；应计未收利息 y @S_CB47  
accrued right 累算权益 k/(]1QnW  
accruing profit 应累算的利润 2VzYP~Jg  
accumulated fiscal reserve 累积财政储备 k!Q{u2  
accumulated profit 累积利润；滚存溢利 Ol~M BQs  
accumulated reserve 累积储备 u*/+cT  
accumulation of surplus income 累积收益盈余 Q':hmulT!  
acquired assets 既得资产 F$bV}>-1k  
acquisition 收购；购置；取得 A=3L_ #nO  
acquisition cost 购置成本 IVY)pS"pR"  
acquisition expenses 购置费用 `/^ _W <  
acquisition of 100% interest 收购全部股权 |Ve,Y  
acquisition of control 取得控制权 ?~b(iZ  
acquisition of fixed assets 购置固定资产 )2_[Ww|.  
acquisition of shell “买壳” bf|ePGW?  
acquisition price 收购价 oC-v>&bW  
act of God 天灾 Uo71C4ev  
acting partner 执事合伙人 J#t-."f6^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [dAQrou6P  
active partner 积极参与的合伙人 ]IEZ?+F,  
active trading 交投活跃 H8B$#.  
actual circulation 实际流通 \ 'Va(}v  
actual cost 实际成本 G;$;$gM  
actual expenditure 实际开支；实际支出 e[16 7uU  
actual income 实际入息；实际收入；实际收益 BM'!odR
v  
actual market 现货市场 "F%JZO51  
actual price 现货价；实际价格 kRc+OsY9
 
actual profit 实际利润 U(#JC(E-#  
actual quotation 实盘；实际价位；实际报价 !|up"T I  
actual year basis 按实际年度计算 |R1T;J<[  
actuals 实货 > K?OsvX  
actuarial investigation 精算调查 P#7=h:.522  
actuarial principle 精算原则 ^sB0$|DU  
actuarial report 精算师报告 ZP5 !O[Ut  
Actuarial Society of Hong Kong 香港精算学会 4(8trD6  
actuarial valuation 精算师估值 px"H
 
actuary 精算师 N!Rt040.%  
ad referendum agreement 暂定协议；有待覆核的协定 l<BV{Gl  
ad valorem duty 从价税；按值征税 >=|p30\b  
ad valorem duty system 从价税制 x-e6[_F  
ad valorem fee 从价费 !nC q8~#  
ad valorem tariff 从价关税 @0 /qP<E  
additional allowance 额外免税额 r5Tdp)S  
additional amount for unexpired risk 未过期风险的额外款额 ykx^RmD`~  
additional assessable profit 补加应评税利润 *67K_<bp]  
additional assessment 补加评税 P6 R_W  
additional commitment 额外承担 Id##367R  
additional commitment vote 额外承担拨款 t`&x.o  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  RQb}t,  
additional dependent parent allowance 供养父母额外免税额 F,{mF2U*$  
additional provision 额外拨款 "J`&"_CyZ  
additional stamp duty 附加印花税 {*AA]z?zo  
additional tax 补加税罚款；补加税款 XS">`9o!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 f+Sb>$  
adjudged bankrupt 被裁定破产 l6&\~Z(  
adjudicated bankrupt 裁定破产人
]Ob|!L(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 s0^(yEcq  
adjudication of bankruptcy 裁定破产；宣告破产 Z sTtSM\Ac  
adjudication of insolvency 裁定无力偿还债务 (XQuRL<X  
adjusted actual 经调整的实数；调整后的实数 a9z#l}IQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 3_~iq>l  
adjusted figure 经调整的数字；调整后的数额 qfyZda0d  
adjusted liabilities 经调整的负债；调整后的负债 9MYk5q.X:  
adjusted loss 经调整的亏损；调整后的亏损 > 'hM"4f  
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 L_
NiU;cr%  
adjusted profit 经调整的利润；调整后的利润 `om+p ?j  
adjusted surplus 经调整的盈余额；调整后的盈余额 PmRvjSIG  
adjusted value 经调整的价值；调整后的价值 1J4Pnl+hN  
adjustment 调整；修订；理算〔保险〕 +ti ?7|bK<  
adjustment centre 调剂中心 0{|HRiQH9+  
adjustment lag 调整过程的时间差距；调整时差 [/UchU]DT  
adjustment mechanism 调整机制 jb-kg</A  
adjustment of loss 亏损调整 /N"3kK,N  
adjustment process 调整过程；调整程序 )&Oc7\J,  
adjustment range 调整幅度 Y8\P"qb  
administered exchange rate 受管制汇率 LmePJ