[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: ]9KQP-p'  
UgD'Bi  
A share Ａ股；甲类股份 :9!0Rm  
abatement of tax 减税；减扣免税额 ^M"=A}h  
ABN AMRO Bank N.V. 荷兰银行 Kl46CZs#8  
above-the-line expenditure 线上项目支出；经常预算支出 eF8aB?&"  
above-the-line receipt 线上项目收入；经常预算收入 Qa7S' (  
ABSA Asia Limited 南非联合亚洲有限公司 QNa}M{5>h  
absolute change 绝对数值变更 \:_.N8"  
absolute expenditure 实际开支 HgS mAziv  
absolute guideline figure 绝对准则数字 g~^{-6Vg  
absolute interest 绝对权益 ;Xd\$)n  
absolute order of discharge 绝对破产解除令 rjpafGCp  
absolute profit margin 绝对利润幅度 Kt4\&l-De  
absolute value 实值；绝对值 QS=$#Gp  
absolutely vested interest 绝对既得权益 CSX$Pk*  
absorbed cost 已吸收成本；已分摊成本 ?D~SHcBaN  
absorption 吸收；分摊；合并 ?CT^Zegmr  
absorption rate 吸收率；摊配率；分摊率 xv#j 593  
ACB Finance Limited 亚洲商业财务有限公司 \_I)loPc8  
acceptable form of reciprocity 合理的互惠条件 SJ~I r#  
acceptable rate 适当利率；适当汇率 Fzld0p9=  
acceptance agreement 承兑协议 Q~w G(0'8  
acceptance for honour 参加承兑 Mly z><  
acceptor 承兑人；接受人；受票人 {DXZ}7w:v  
acceptor for honour 参加承兑人 A_(+r  
accident insurance 意外保险 @;T#+!  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~4~Tcn  
accident insurance scheme 意外保险计划 'd.@4 9  
accident year basis 意外年度基准 J! 6z  
accommodation 通融；贷款 7 NB"oU^h%  
accommodation bill 通融票据；空头票据 H;t8(-F@'  
accommodation party 汇票代发人 ^; V>}08  
account balance 帐户余额；帐户结余 !^w\$cw&  
account book 帐簿 #HnyE+tD  
account collected in advance 预收款项 JbC\l  
account current book 往来帐簿 f`9rTc  
account of after-acquired property 事后取得的财产报告 9- E>n)  
account of defaulter 拖欠帐目 ~oW8GQ  
account payable 应付帐款 DN8pJa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^? {kj{v  
account receivable 应收帐款 <9k}CXv2PK  
account receivable report 应收帐款报表 i{FC1tVeL_  
account statement 结单；帐单；会计财务报表 1uge>o&  
account title 帐户名称；会计科目 Ze
sD(  
accountant's report 会计师报告 *ckrn>E{h  
Accountant's Report Rules 会计师报告规则 {O&liU4  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e>zk3\D!  
Accounting Arrangements 《会计安排》 Tvx8l m'  
accounting basis 会计基础   [aS)<^  
accounting by Official Receiver 破产管理署署长呈交的帐目 =ci5&B?  
Accounting Circular 《会计通告》 / ?[gB:s  
accounting class 会计类别 ;=9vmQA  
accounting date 记帐日期；会计结算日期 tEX~72v  
accounting for money 款项核算 1707  
Accounting Officer 会计主任 qp_ `Fj:  
accounting period 会计报告期；会计期 ]xLb )Z  
accounting policy 会计政策；会计方针 PKM$*_LcGI  
accounting practice 会计惯例 ?a0}^:6  
accounting principle 会计准则 MqBATW.pmJ  
accounting record 会计记录 T17LYHIT  
accounting report 会计报告 OI}HvgV^!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !g&B)0u]*  
Accounting Society of China 中国会计学会 *,[=}v1  
accounting statement 会计报表 W>|b98NPu  
accounting system 会计制度；会计系统 &CmkNm_B  
accounting transaction 会计事项；帐务交易 hic$13KuP  
accounting treatment 会计处理 Rw{v"n  
accounting year 会计年度 8kc'|F\  
accretion 增值；添加 ,M h/3DPgE  
accrual 应计项目；应累算数目 ^$,kTU'=  
accrual basis 应计制；权责发生制 U?^|>cMr  
accrual basis accounting 应计制会计；权责发生制会计 0o=)&%G  
accrue 应累算；应计 pVa|o&,  
accrued benefit 应累算利益 ^- ;Z8M  
accrued charges 应计费用 ;_\  
accrued cumulative preference share dividend 应累算的累积优先股股息 %+!9  
accrued expenses 应累算费用 I2lZ>3X{  
accrued interest payable 应付利息；应计未付利息 u R%R]X  
accrued interest receivable 应收利息；应计未收利息 tWOze, N  
accrued right 累算权益 ZznWs+  
accruing profit 应累算的利润 nJ#@W b@  
accumulated fiscal reserve 累积财政储备 ,$qs9b~  
accumulated profit 累积利润；滚存溢利 (l_de)N7  
accumulated reserve 累积储备 V1>94/
waa  
accumulation of surplus income 累积收益盈余 p33GKg0i+(  
acquired assets 既得资产 +\oHQ=s>}\  
acquisition 收购；购置；取得 uv!qE1z@':  
acquisition cost 购置成本 X$&Sw3c  
acquisition expenses 购置费用 RTY4%6 ]O  
acquisition of 100% interest 收购全部股权 >`|uc  
acquisition of control 取得控制权 ?HyioLO  
acquisition of fixed assets 购置固定资产 HPdwx V  
acquisition of shell “买壳” Msu2OF *x  
acquisition price 收购价 <
~X6D?  
act of God 天灾  wP1VQUL  
acting partner 执事合伙人 y]Tn#4 ,/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 j2qfEvU  
active partner 积极参与的合伙人 vm^# aoDB  
active trading 交投活跃 gq1Y]t|4F  
actual circulation 实际流通 #=#$b_6*  
actual cost 实际成本 knzED~v@(  
actual expenditure 实际开支；实际支出 HbSx}bM_9  
actual income 实际入息；实际收入；实际收益 7[1 R}G V  
actual market 现货市场 qTMz6D!Q  
actual price 现货价；实际价格 gj;G:;1m  
actual profit 实际利润 |+~2sbM  
actual quotation 实盘；实际价位；实际报价 H&IP>8Dk  
actual year basis 按实际年度计算 qWRMwvN
{  
actuals 实货 Q%1;{5  
actuarial investigation 精算调查 h1o+7  
actuarial principle 精算原则 Y1+lk^  
actuarial report 精算师报告 2=M!lB *  
Actuarial Society of Hong Kong 香港精算学会 ,VsCRp  
actuarial valuation 精算师估值 &
D w~Jq|  
actuary 精算师 X(z-?6N4  
ad referendum agreement 暂定协议；有待覆核的协定 PQ1NQy8  
ad valorem duty 从价税；按值征税 5g2+Ar(  
ad valorem duty system 从价税制 <Pt\)"JA  
ad valorem fee 从价费 8HA=O?Cg  
ad valorem tariff 从价关税 cS7 !,XC  
additional allowance 额外免税额 .Awq
(  
additional amount for unexpired risk 未过期风险的额外款额 g|_*(=Q  
additional assessable profit 补加应评税利润
BVp.A]  
additional assessment 补加评税 rO%+)M$A  
additional commitment 额外承担 O;?~ #E<6w  
additional commitment vote 额外承担拨款 IfCqezd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 KptLeb:Om  
additional dependent parent allowance 供养父母额外免税额 i~L7h=__  
additional provision 额外拨款 I|;#VejX  
additional stamp duty 附加印花税 d`7] reh  
additional tax 补加税罚款；补加税款 --FtFo  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qW>J-,61/  
adjudged bankrupt 被裁定破产 io3'h:+9s  
adjudicated bankrupt 裁定破产人 vJUB;hD  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 rep"xV&|>o  
adjudication of bankruptcy 裁定破产；宣告破产 AR3=G>hO,  
adjudication of insolvency 裁定无力偿还债务 )ixE  
adjusted actual 经调整的实数；调整后的实数 ^D[;JV  
adjusted current assets 经调整的流动资产；调整后的流动资产 FQ)Ekss~C  
adjusted figure 经调整的数字；调整后的数额 R7E"7"M10  
adjusted liabilities 经调整的负债；调整后的负债 CI'5JOqP  
adjusted loss 经调整的亏损；调整后的亏损 9ksrr{tW  
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 d6&t
z!f  
adjusted profit 经调整的利润；调整后的利润 "iG
c'?/+  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;gV8f{X{Z  
adjusted value 经调整的价值；调整后的价值 +]vl8, 4@  
adjustment 调整；修订；理算〔保险〕 *?fBmq[j  
adjustment centre 调剂中心 iL1so+di  
adjustment lag 调整过程的时间差距；调整时差 a<.@+sj{  
adjustment mechanism 调整机制 CNYchE,}  
adjustment of loss 亏损调整 T9?_ `h  
adjustment process 调整过程；调整程序 Y%@'a~  
adjustment range 调整幅度 v4aGL<SO  
administered exchange rate 受管制汇率 oX,M;;Yq