[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: 5
`A^"}0  
@w @SOzS)  
A share Ａ股；甲类股份 )Q5ja}-{V  
abatement of tax 减税；减扣免税额 =LyRCrA  
ABN AMRO Bank N.V. 荷兰银行 ^b&U0k$R  
above-the-line expenditure 线上项目支出；经常预算支出 oaGpqjBGQ  
above-the-line receipt 线上项目收入；经常预算收入 SUaXm#9  
ABSA Asia Limited 南非联合亚洲有限公司 \ ~uY);  
absolute change 绝对数值变更 SadffAvSA{  
absolute expenditure 实际开支 ?Vo/mtbY5X  
absolute guideline figure 绝对准则数字 k3VRa|Y")  
absolute interest 绝对权益 z$b'y;k  
absolute order of discharge 绝对破产解除令 +et) !2N  
absolute profit margin 绝对利润幅度 Xd@_:ds  
absolute value 实值；绝对值 9^2l<4^Z  
absolutely vested interest 绝对既得权益 CZ|h` ";P2  
absorbed cost 已吸收成本；已分摊成本 *<#$B}!{  
absorption 吸收；分摊；合并 +WfO2V.
 
absorption rate 吸收率；摊配率；分摊率 P+ (q38f[  
ACB Finance Limited 亚洲商业财务有限公司 <:!;79T\  
acceptable form of reciprocity 合理的互惠条件 bVW2Tjc:  
acceptable rate 适当利率；适当汇率 pUm|e5  
acceptance agreement 承兑协议 _d*QA{  
acceptance for honour 参加承兑 CMviR<.  
acceptor 承兑人；接受人；受票人 y%@C-:
 
acceptor for honour 参加承兑人 vI5'npM  
accident insurance 意外保险 x!;;;iS  
Accident Insurance Association of Hong Kong 香港意外保险公会 vf/|b6'y  
accident insurance scheme 意外保险计划 =BVBCh  
accident year basis 意外年度基准 *]+5T-R% $  
accommodation 通融；贷款 AEO7I f@  
accommodation bill 通融票据；空头票据 !UF(R^  
accommodation party 汇票代发人 }e8u p*#me  
account balance 帐户余额；帐户结余 \\v1 \  
account book 帐簿
i_ z4;%#?  
account collected in advance 预收款项 Q'R*a(pm  
account current book 往来帐簿 ZK$<"z6{  
account of after-acquired property 事后取得的财产报告 ]Z=O+7(r  
account of defaulter 拖欠帐目 P>[,,w  
account payable 应付帐款 g$9EI\a  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 c]>LL(R-7)  
account receivable 应收帐款 !6pE0(V^+4  
account receivable report 应收帐款报表  i=aK ?^+  
account statement 结单；帐单；会计财务报表 k:*(..!0z  
account title 帐户名称；会计科目 s%Irh;Bs  
accountant's report 会计师报告 @78%6KZ`i  
Accountant's Report Rules 会计师报告规则 0.!!rq,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Eq/oq\(/6  
Accounting Arrangements 《会计安排》 hVf;{p &  
accounting basis 会计基础 D{G~7P\.  
accounting by Official Receiver 破产管理署署长呈交的帐目 @; 0t+  
Accounting Circular 《会计通告》 VB&`g<  
accounting class 会计类别 0o_wy1O1,  
accounting date 记帐日期；会计结算日期 7J[s5'~|  
accounting for money 款项核算 q&d5V~q  
Accounting Officer 会计主任 j@C *kj;-  
accounting period 会计报告期；会计期 vq-#%o  
accounting policy 会计政策；会计方针 r"_SL!,^  
accounting practice 会计惯例 Z?j4WJy-[  
accounting principle 会计准则 ^Y?Y5`!Q  
accounting record 会计记录 $4u8"ne)  
accounting report 会计报告 1`v$R0`!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8XhGo2zf  
Accounting Society of China 中国会计学会 (hn;C>B  
accounting statement 会计报表 iiD}2yb  
accounting system 会计制度；会计系统 X(dHhO  
accounting transaction 会计事项；帐务交易 L6n<h  
accounting treatment 会计处理 K</="3 HK  
accounting year 会计年度 <EM' |IR?  
accretion 增值；添加 =L9;8THY  
accrual 应计项目；应累算数目 *Y<1KXFU  
accrual basis 应计制；权责发生制 3w$Ib}7  
accrual basis accounting 应计制会计；权责发生制会计 tr-muhuK  
accrue 应累算；应计 Xot2L{EIUE  
accrued benefit 应累算利益 =5u;\b>*  
accrued charges 应计费用 S?e*<s9k  
accrued cumulative preference share dividend 应累算的累积优先股股息 (bD'SWE   
accrued expenses 应累算费用 P2=u-{?~  
accrued interest payable 应付利息；应计未付利息 Kl]LnN%A{  
accrued interest receivable 应收利息；应计未收利息 cC7&]2X +f  
accrued right 累算权益 t^SND{[WcM  
accruing profit 应累算的利润 `VD7VX,rp*  
accumulated fiscal reserve 累积财政储备 +hUz/G+3  
accumulated profit 累积利润；滚存溢利 YT\.${N  
accumulated reserve 累积储备 R/@n+tbe  
accumulation of surplus income 累积收益盈余 Mv7=ZAm  
acquired assets 既得资产 idSc#n22  
acquisition 收购；购置；取得 yYn7y1B  
acquisition cost 购置成本 z%~rQa./$  
acquisition expenses 购置费用 Rn5{s3?F~2  
acquisition of 100% interest 收购全部股权 dZ%rmTE(H  
acquisition of control 取得控制权 v%!'vhf_K  
acquisition of fixed assets 购置固定资产 66Bx,]"6  
acquisition of shell “买壳” $@@@<
/VbP  
acquisition price 收购价 y.+!+4Mg|  
act of God 天灾 r9!,cs  
acting partner 执事合伙人 @D7/u88|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -Ta| qQa  
active partner 积极参与的合伙人 |eEXCn3{  
active trading 交投活跃 MHF7hk ps}  
actual circulation 实际流通 )F65sV{  
actual cost 实际成本 u]jvXPE6  
actual expenditure 实际开支；实际支出 eg(1kDMpn  
actual income 实际入息；实际收入；实际收益 /{FS
G!  
actual market 现货市场 gN5;Uk  
actual price 现货价；实际价格 3R6=C~  
actual profit 实际利润 MVOWJaT(Aq  
actual quotation 实盘；实际价位；实际报价 ^Q5advxuq  
actual year basis 按实际年度计算 $[{YE[a  
actuals 实货 4 'GosQ85  
actuarial investigation 精算调查 R&FO-{S  
actuarial principle 精算原则 lOu&4Kq{g  
actuarial report 精算师报告 '-M9v3itC  
Actuarial Society of Hong Kong 香港精算学会 3fdqFJ O  
actuarial valuation 精算师估值 O 2W2&vY  
actuary 精算师 !A'3Mw\Nm  
ad referendum agreement 暂定协议；有待覆核的协定 eh}I?:(a?  
ad valorem duty 从价税；按值征税 )2: ,E  
ad valorem duty system 从价税制 HA]5:ck  
ad valorem fee 从价费 p%ZAVd*|#V  
ad valorem tariff 从价关税 |ohCA&k%;  
additional allowance 额外免税额 !T RU  
additional amount for unexpired risk 未过期风险的额外款额 'l6SL- <  
additional assessable profit 补加应评税利润 (65|QA   
additional assessment 补加评税 3%YDsd vQx  
additional commitment 额外承担 Q1[EiM3  
additional commitment vote 额外承担拨款 Y?xc#'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =.2)wA"e'  
additional dependent parent allowance 供养父母额外免税额 2*TPW  
additional provision 额外拨款 e1Bqd+  
additional stamp duty 附加印花税 ^\7GF
pc  
additional tax 补加税罚款；补加税款 -
I.BQ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :YM1p& |fS  
adjudged bankrupt 被裁定破产 .9@y*_9  
adjudicated bankrupt 裁定破产人 CMC9%uq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m\@q2 l-  
adjudication of bankruptcy 裁定破产；宣告破产 LZz]4Mf  
adjudication of insolvency 裁定无力偿还债务 2}U:6w  
adjusted actual 经调整的实数；调整后的实数 L^e%oQ>s  
adjusted current assets 经调整的流动资产；调整后的流动资产 !]l;n Fd  
adjusted figure 经调整的数字；调整后的数额 Q&8epO|J  
adjusted liabilities 经调整的负债；调整后的负债 7O<K?;I  
adjusted loss 经调整的亏损；调整后的亏损 $\q}A:  
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 |C}= 1  
adjusted profit 经调整的利润；调整后的利润 _l=X?/
 
adjusted surplus 经调整的盈余额；调整后的盈余额 F~wqt7*  
adjusted value 经调整的价值；调整后的价值 Lv7$@|"H9  
adjustment 调整；修订；理算〔保险〕 h]DzX8r}  
adjustment centre 调剂中心 .wf$]oQQ  
adjustment lag 调整过程的时间差距；调整时差 ]BaK8mPl  
adjustment mechanism 调整机制 Hgbrlh  
adjustment of loss 亏损调整 51Q ~/  
adjustment process 调整过程；调整程序 O
7z5,-  
adjustment range 调整幅度 g<^-[w4/  
administered exchange rate 受管制汇率 s7s@!~