[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: mCSt.n~  
F13vc~$Ky  
A share Ａ股；甲类股份 i$6o>V6  
abatement of tax 减税；减扣免税额 [mFgo il  
ABN AMRO Bank N.V. 荷兰银行 fbW<c`LH  
above-the-line expenditure 线上项目支出；经常预算支出 2. f 8uq  
above-the-line receipt 线上项目收入；经常预算收入 [8'^"  
ABSA Asia Limited 南非联合亚洲有限公司 jE2EoQi,  
absolute change 绝对数值变更 ]92=PA>75  
absolute expenditure 实际开支 9dFo_a *?  
absolute guideline figure 绝对准则数字 FVWHiwRU,  
absolute interest 绝对权益 @}ioK=A  
absolute order of discharge 绝对破产解除令 7`Sr
qI&  
absolute profit margin 绝对利润幅度 +R',
$YzD  
absolute value 实值；绝对值 #F#M<d3-2  
absolutely vested interest 绝对既得权益 KT0Pmpp
5  
absorbed cost 已吸收成本；已分摊成本 hu5o{8[  
absorption 吸收；分摊；合并 N=j$~,yG  
absorption rate 吸收率；摊配率；分摊率 T\ [CQO  
ACB Finance Limited 亚洲商业财务有限公司 5s:g(gy3BR  
acceptable form of reciprocity 合理的互惠条件 q{XeRQ'/  
acceptable rate 适当利率；适当汇率 kd OIL2T  
acceptance agreement 承兑协议 5Un)d<!7&u  
acceptance for honour 参加承兑 +wcif-  
acceptor 承兑人；接受人；受票人 ) ):w`^6  
acceptor for honour 参加承兑人 J~}i}|YC>  
accident insurance 意外保险 $pajE^d4V  
Accident Insurance Association of Hong Kong 香港意外保险公会 0RHjA&r3v  
accident insurance scheme 意外保险计划 3 (F+\4aRm  
accident year basis 意外年度基准 3Qd%`k  
accommodation 通融；贷款 %FJB9?9=|  
accommodation bill 通融票据；空头票据 `V{'G
F&[  
accommodation party 汇票代发人 ~H :.&'E  
account balance 帐户余额；帐户结余 ,p V3O`z  
account book 帐簿 =D Tbz3<  
account collected in advance 预收款项 u@T,8  
account current book 往来帐簿 zKQXmyO  
account of after-acquired property 事后取得的财产报告 7Mb-v}  
account of defaulter 拖欠帐目 w|:
ev_c|  
account payable 应付帐款 ZOy^TR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >2mV{i&  
account receivable 应收帐款 Bp/25jy  
account receivable report 应收帐款报表 PoZx T-U  
account statement 结单；帐单；会计财务报表 O)INM  
account title 帐户名称；会计科目 ztC>*SX  
accountant's report 会计师报告 pE6r7  
Accountant's Report Rules 会计师报告规则 9`Xr7gmQf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 rSKZc`<^  
Accounting Arrangements 《会计安排》 > QK"r7f/  
accounting basis 会计基础 YXIAVSnr  
accounting by Official Receiver 破产管理署署长呈交的帐目 -*;JUSGh  
Accounting Circular 《会计通告》 -+WE9  
accounting class 会计类别 Hd{@e6S  
accounting date 记帐日期；会计结算日期 AQ)J|i  
accounting for money 款项核算 _f@nUv*  
Accounting Officer 会计主任 1SG^X-(GM/  
accounting period 会计报告期；会计期 oG=4&SQ  
accounting policy 会计政策；会计方针 W_[ tdqey  
accounting practice 会计惯例 "]B%V!@  
accounting principle 会计准则 cG5u$B  
accounting record 会计记录 i}v3MO\X  
accounting report 会计报告 hlG
rnL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R T/)<RT9  
Accounting Society of China 中国会计学会 lbC9^~T+  
accounting statement 会计报表 Z<`:xFy(  
accounting system 会计制度；会计系统 bdHHOpXM  
accounting transaction 会计事项；帐务交易 8b< 'jft  
accounting treatment 会计处理 ^
=y%s  
accounting year 会计年度 ;]_h")4"c  
accretion 增值；添加 4E@_Fn_#  
accrual 应计项目；应累算数目 FvDi4[F#  
accrual basis 应计制；权责发生制 "e
d A  
accrual basis accounting 应计制会计；权责发生制会计 >~})O&t  
accrue 应累算；应计 WU~L#Ih.V  
accrued benefit 应累算利益 Rg 5kFeS  
accrued charges 应计费用 98lz2d/Fcq  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~c@@m\C"b  
accrued expenses 应累算费用 d8&T62Dnd4  
accrued interest payable 应付利息；应计未付利息 dg4q+  
accrued interest receivable 应收利息；应计未收利息 1B~[L 5p9  
accrued right 累算权益 `( _N9.>B  
accruing profit 应累算的利润 qD{~QHDa  
accumulated fiscal reserve 累积财政储备 d*l2x[8}g-  
accumulated profit 累积利润；滚存溢利 F87c?Vh)K  
accumulated reserve 累积储备 2!GyQ@&[W  
accumulation of surplus income 累积收益盈余 lbMok/a2o  
acquired assets 既得资产 ;8yEhar  
acquisition 收购；购置；取得 "8/BVW^bv  
acquisition cost 购置成本 CwwZ~2  
acquisition expenses 购置费用 -(9TM*)O  
acquisition of 100% interest 收购全部股权 N_?15R7h  
acquisition of control 取得控制权 0D&-BAzi  
acquisition of fixed assets 购置固定资产 b&*N
 
acquisition of shell “买壳” ?4#wVzuzA  
acquisition price 收购价 6)_h'v<|M  
act of God 天灾 f*Yr*yC  
acting partner 执事合伙人 ~;0W +  
active market 买卖活跃的市场；交投畅旺的市场；旺市 U2jlDx4yg  
active partner 积极参与的合伙人 YA~`R~9d  
active trading 交投活跃 ISg-?h/  
actual circulation 实际流通 d t^Hd]+^\  
actual cost 实际成本 9ZI^R/ *Kc  
actual expenditure 实际开支；实际支出 NV`=T?1[5  
actual income 实际入息；实际收入；实际收益 bkiMF$K,K  
actual market 现货市场 mLDuizWI  
actual price 现货价；实际价格 YtA<4XHU  
actual profit 实际利润 8@7leAq!  
actual quotation 实盘；实际价位；实际报价 drS>~lSxB  
actual year basis 按实际年度计算 [vOk=  
actuals 实货 EOo,olklC  
actuarial investigation 精算调查 r)oR`\7  
actuarial principle 精算原则 S+GW}?!  
actuarial report 精算师报告 A5RM&y  
Actuarial Society of Hong Kong 香港精算学会 6yd?xeD  
actuarial valuation 精算师估值 hQaa"U7[  
actuary 精算师 - @tL]]  
ad referendum agreement 暂定协议；有待覆核的协定 p']{WLDj2  
ad valorem duty 从价税；按值征税 H6<3'P  
ad valorem duty system 从价税制 [E9)Da_)i  
ad valorem fee 从价费 ^tI4FQ>Y  
ad valorem tariff 从价关税 Xr{ r&Rl  
additional allowance 额外免税额  yHn8t]{  
additional amount for unexpired risk 未过期风险的额外款额 S0?e/VWy  
additional assessable profit 补加应评税利润 /}nq
?Vf  
additional assessment 补加评税 =1zRm >m  
additional commitment 额外承担 |N:kf&]b  
additional commitment vote 额外承担拨款 C;oO=R3r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8}?w%FsN#  
additional dependent parent allowance 供养父母额外免税额 D;6C2>U~L  
additional provision 额外拨款 5Vlm?mPU  
additional stamp duty 附加印花税 %!]CP1S  
additional tax 补加税罚款；补加税款 Tfw5i,{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %FLe@.Ep{D  
adjudged bankrupt 被裁定破产 aMaqlqf  
adjudicated bankrupt 裁定破产人 scZ&}Ni  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =4K:l} }  
adjudication of bankruptcy 裁定破产；宣告破产 K[i&!Z&  
adjudication of insolvency 裁定无力偿还债务 R*VEeLx  
adjusted actual 经调整的实数；调整后的实数 ek`6 Uf  
adjusted current assets 经调整的流动资产；调整后的流动资产 'W/AYF^5  
adjusted figure 经调整的数字；调整后的数额 X)S4vqf}  
adjusted liabilities 经调整的负债；调整后的负债 n_4BN OZ~  
adjusted loss 经调整的亏损；调整后的亏损 60r0O5=|Fl  
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 '3 JVUHn  
adjusted profit 经调整的利润；调整后的利润 6k;>:[p
 
adjusted surplus 经调整的盈余额；调整后的盈余额 ]Ryg}DOQ  
adjusted value 经调整的价值；调整后的价值 D{^CJ :n  
adjustment 调整；修订；理算〔保险〕 Og?P5&C"9D  
adjustment centre 调剂中心 yH]w(z5Z  
adjustment lag 调整过程的时间差距；调整时差 5E}!TL$  
adjustment mechanism 调整机制 tLM/STb6  
adjustment of loss 亏损调整 +5H1n(6)  
adjustment process 调整过程；调整程序 Ie4Xk  
adjustment range 调整幅度 qm"AatA  
administered exchange rate 受管制汇率 I|_U|H!`