[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: [B~*88T  
J9aqmQj('  
A share Ａ股；甲类股份 "x1?T+j4  
abatement of tax 减税；减扣免税额 ^!&6z4DP  
ABN AMRO Bank N.V. 荷兰银行 5&)T[Q X`  
above-the-line expenditure 线上项目支出；经常预算支出 z)tULnR8  
above-the-line receipt 线上项目收入；经常预算收入 "w7{,HP  
ABSA Asia Limited 南非联合亚洲有限公司 R+sv?4k  
absolute change 绝对数值变更 -@7?N6~qZx  
absolute expenditure 实际开支 ?+)>JvWDz  
absolute guideline figure 绝对准则数字 ^VI\:<\{  
absolute interest 绝对权益 /(oxK>*F  
absolute order of discharge 绝对破产解除令 %f)%FN.S  
absolute profit margin 绝对利润幅度 GJs{t1 E  
absolute value 实值；绝对值 !NqLBrcv0  
absolutely vested interest 绝对既得权益 uNKf!\Y  
absorbed cost 已吸收成本；已分摊成本  *.us IH2  
absorption 吸收；分摊；合并 Vh?5  
absorption rate 吸收率；摊配率；分摊率 w{8O$4 w  
ACB Finance Limited 亚洲商业财务有限公司 %Ev)Hk  
acceptable form of reciprocity 合理的互惠条件 Kz~ E"
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acceptable rate 适当利率；适当汇率 (N"9C+S}  
acceptance agreement 承兑协议 - +<ai  
acceptance for honour 参加承兑 h 8<s(WR  
acceptor 承兑人；接受人；受票人 /07iQcT(  
acceptor for honour 参加承兑人 = }ELu@\V[  
accident insurance 意外保险 _xsHU`(J#  
Accident Insurance Association of Hong Kong 香港意外保险公会 zK_Q^M`  
accident insurance scheme 意外保险计划 /9b+I/xY"  
accident year basis 意外年度基准 |zbM$37?k  
accommodation 通融；贷款 + L[a  
accommodation bill 通融票据；空头票据 ~%eZQgqA*  
accommodation party 汇票代发人 bV$g]->4e  
account balance 帐户余额；帐户结余 &8;Fi2}(L  
account book 帐簿 g -pEt#  
account collected in advance 预收款项 [jz@d\k$_  
account current book 往来帐簿 }0[<xo>K  
account of after-acquired property 事后取得的财产报告 j];#=+  
account of defaulter 拖欠帐目  q*K[?  
account payable 应付帐款 v4qpE!W27~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1@t8i?:h  
account receivable 应收帐款 rR4?*90vjj  
account receivable report 应收帐款报表 ')T*cLQ><  
account statement 结单；帐单；会计财务报表 C).+h7{nd  
account title 帐户名称；会计科目 lDL(,ZZS`  
accountant's report 会计师报告 '%&-`/x  
Accountant's Report Rules 会计师报告规则 5g`J}@"k  
accounting and auditing procedure 会计与审计程序；会计与核数程序 x*!*2 {  
Accounting Arrangements 《会计安排》 e6>[ZC  
accounting basis 会计基础 DW>O]\I  
accounting by Official Receiver 破产管理署署长呈交的帐目 SmS6B5j\R  
Accounting Circular 《会计通告》 as73/J6  
accounting class 会计类别 2eRv{_  
accounting date 记帐日期；会计结算日期 Xyu0np;@  
accounting for money 款项核算 SBaTbY0  
Accounting Officer 会计主任 y(*5qa<>  
accounting period 会计报告期；会计期 IrIW>r} -  
accounting policy 会计政策；会计方针 F=?GV\Tw  
accounting practice 会计惯例 fo=@ X>S  
accounting principle 会计准则 uF ;8B]"  
accounting record 会计记录 v8 II=9  
accounting report 会计报告 -UWyBM3c@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V#B'm?aQ  
Accounting Society of China 中国会计学会 iOk`_LG#  
accounting statement 会计报表 /g1;`F(MS/  
accounting system 会计制度；会计系统
/uPMzl  
accounting transaction 会计事项；帐务交易 m2l0`l~T8  
accounting treatment 会计处理 <O41M\,  
accounting year 会计年度 M<x><U#]A  
accretion 增值；添加 lmIphOUoIw  
accrual 应计项目；应累算数目 5k c
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accrual basis 应计制；权责发生制 f7a"}.D$  
accrual basis accounting 应计制会计；权责发生制会计 <vzU}JA\  
accrue 应累算；应计 7CCSG{k  
accrued benefit 应累算利益 M=fhRCUB  
accrued charges 应计费用 f*EDSJu\  
accrued cumulative preference share dividend 应累算的累积优先股股息 -^*8D(j*  
accrued expenses 应累算费用 MH]?:]K9V  
accrued interest payable 应付利息；应计未付利息 Bnz}:te}  
accrued interest receivable 应收利息；应计未收利息 #4AqWyp#f  
accrued right 累算权益 8}X>u2t  
accruing profit 应累算的利润 Oiw!d6"Ovq  
accumulated fiscal reserve 累积财政储备 qL$\[(  
accumulated profit 累积利润；滚存溢利 2h)*  
accumulated reserve 累积储备 R0yp9icS  
accumulation of surplus income 累积收益盈余 <899r \  
acquired assets 既得资产 BA9;=orx  
acquisition 收购；购置；取得 %+dRjG~TB  
acquisition cost 购置成本 #UnGU,J  
acquisition expenses 购置费用 :2lM7|@/  
acquisition of 100% interest 收购全部股权 P#/s5D
8  
acquisition of control 取得控制权 oMxpdG3y-  
acquisition of fixed assets 购置固定资产 9?|m ^  
acquisition of shell “买壳” U9Lo0K  
acquisition price 收购价 t?p>L*  
act of God 天灾 m xy=3cUi  
acting partner 执事合伙人 ZV!*ZpTe~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6f J5Y iQ  
active partner 积极参与的合伙人 3P
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active trading 交投活跃 5(DnE?}vo  
actual circulation 实际流通 `J}FSUn\  
actual cost 实际成本 [5]* Be  
actual expenditure 实际开支；实际支出 j[w5#]&%  
actual income 实际入息；实际收入；实际收益 UFE~6"t(  
actual market 现货市场 S3dcE"hg  
actual price 现货价；实际价格 3UcOpq2i\  
actual profit 实际利润 !)OA7%3m  
actual quotation 实盘；实际价位；实际报价 UmCIjwk  
actual year basis 按实际年度计算 zENo2#{_N  
actuals 实货 6}_J;g\|  
actuarial investigation 精算调查 (k %0|%eR  
actuarial principle 精算原则 >;X^+JH!)  
actuarial report 精算师报告 A:?w1"7gT  
Actuarial Society of Hong Kong 香港精算学会 w'Jo).OW~  
actuarial valuation 精算师估值 K st2.Yy  
actuary 精算师 -<5H8P-  
ad referendum agreement 暂定协议；有待覆核的协定 Wp=:|J  
ad valorem duty 从价税；按值征税 1gH>B5`  
ad valorem duty system 从价税制 y|%lw%cSe  
ad valorem fee 从价费 (<yQA. M  
ad valorem tariff 从价关税 kJ0otr2P  
additional allowance 额外免税额 v
FGVz  
additional amount for unexpired risk 未过期风险的额外款额 U&6f:IV  
additional assessable profit 补加应评税利润 84-7!< 6i  
additional assessment 补加评税 g@S?5S.Av  
additional commitment 额外承担 ": ^cb =  
additional commitment vote 额外承担拨款 Va\?"dH>M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,,(BW7(  
additional dependent parent allowance 供养父母额外免税额 -GL-&^3IjH  
additional provision 额外拨款 x;/%`gKn8  
additional stamp duty 附加印花税 M+\LH  
additional tax 补加税罚款；补加税款 o(5 (]bJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #]Q.B\\  
adjudged bankrupt 被裁定破产 `L"{sW6S  
adjudicated bankrupt 裁定破产人 V, e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $@L}/MO  
adjudication of bankruptcy 裁定破产；宣告破产 ]m
""ga  
adjudication of insolvency 裁定无力偿还债务 QLyBP!X-  
adjusted actual 经调整的实数；调整后的实数 f@J-6uQ7w  
adjusted current assets 经调整的流动资产；调整后的流动资产 $g)X,iQu  
adjusted figure 经调整的数字；调整后的数额 <k2]GI-}h  
adjusted liabilities 经调整的负债；调整后的负债 _6'HBE  
adjusted loss 经调整的亏损；调整后的亏损 2d-C}&}L\  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 rxAb]~MMp  
adjusted profit 经调整的利润；调整后的利润 Og<UW^VR  
adjusted surplus 经调整的盈余额；调整后的盈余额 GwZ(3  
adjusted value 经调整的价值；调整后的价值 iLG~_Ob:  
adjustment 调整；修订；理算〔保险〕 TWJ%? /d  
adjustment centre 调剂中心 ~D\ V!  
adjustment lag 调整过程的时间差距；调整时差 0Bhf(5  
adjustment mechanism 调整机制 #k<j`0kiq  
adjustment of loss 亏损调整 . vQCX1V(  
adjustment process 调整过程；调整程序 . xdSUe  
adjustment range 调整幅度 eI*o9k$Qs  
administered exchange rate 受管制汇率 +0WI;M4i