[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: g loo].z  
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A share Ａ股；甲类股份 ab 1\nzpd  
abatement of tax 减税；减扣免税额 'c<@SVF{Zz  
ABN AMRO Bank N.V. 荷兰银行 /m;w~-N  
above-the-line expenditure 线上项目支出；经常预算支出 EN%Xs578  
above-the-line receipt 线上项目收入；经常预算收入 B|O/h!H.  
ABSA Asia Limited 南非联合亚洲有限公司 F*
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absolute change 绝对数值变更 1*x4T%RF$  
absolute expenditure 实际开支 m`c(J1Et  
absolute guideline figure 绝对准则数字 lC1X9Op  
absolute interest 绝对权益 !P!|U/|c  
absolute order of discharge 绝对破产解除令 Tj{!Fx^H  
absolute profit margin 绝对利润幅度 ma }Y\(38  
absolute value 实值；绝对值 j$]t`6gG  
absolutely vested interest 绝对既得权益 [21tT/  
absorbed cost 已吸收成本；已分摊成本 ':!;6v|L  
absorption 吸收；分摊；合并 gHlahg  
absorption rate 吸收率；摊配率；分摊率 <][|,9mw  
ACB Finance Limited 亚洲商业财务有限公司 k- sbZL  
acceptable form of reciprocity 合理的互惠条件 ii*Ty
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acceptable rate 适当利率；适当汇率 +WwQ!vWWd  
acceptance agreement 承兑协议 rDYq]`  
acceptance for honour 参加承兑 1{"fmV  
acceptor 承兑人；接受人；受票人 kkrQ;i)
Z  
acceptor for honour 参加承兑人 =dX*:An  
accident insurance 意外保险 't{=n [  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,oP-:q!PC  
accident insurance scheme 意外保险计划 7Hpsmfm  
accident year basis 意外年度基准 +X;6%O;  
accommodation 通融；贷款 `>8|  
accommodation bill 通融票据；空头票据 h3p 3~xq  
accommodation party 汇票代发人 4:<0i0)5  
account balance 帐户余额；帐户结余 >CPkL_@VZ=  
account book 帐簿 nL+* Ja  
account collected in advance 预收款项 $vy.BYFm  
account current book 往来帐簿 Sjr(e }*  
account of after-acquired property 事后取得的财产报告 !4jS=Lhe>  
account of defaulter 拖欠帐目 %e%nsj6  
account payable 应付帐款 )hQNIt3o_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3 XfXMVm  
account receivable 应收帐款 \hM6 ykY-  
account receivable report 应收帐款报表 :M3l#`4Q  
account statement 结单；帐单；会计财务报表 w.l#Z
} k  
account title 帐户名称；会计科目 p]+W1v}V!  
accountant's report 会计师报告  ]NAPvw#p  
Accountant's Report Rules 会计师报告规则 v,|
;uc+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 m; ABHq#  
Accounting Arrangements 《会计安排》 LwGcy1F.  
accounting basis 会计基础 }UGPEf\  
accounting by Official Receiver 破产管理署署长呈交的帐目 xJ
&StN/'  
Accounting Circular 《会计通告》 c= a+7>  
accounting class 会计类别 1C$^S]v%a  
accounting date 记帐日期；会计结算日期 m'qMcCE  
accounting for money 款项核算 Wt3\&.n  
Accounting Officer 会计主任 RycEM|51 V  
accounting period 会计报告期；会计期 uEi!P2zN  
accounting policy 会计政策；会计方针 +&?VA!}.  
accounting practice 会计惯例 e#'`
I^8l  
accounting principle 会计准则 n1ED _9  
accounting record 会计记录 4UL-j  
accounting report 会计报告 Pucf0 #  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p[o2F5 T2  
Accounting Society of China 中国会计学会 [ objdQU`  
accounting statement 会计报表 a|7V{pp=M  
accounting system 会计制度；会计系统 e;6Sj  
accounting transaction 会计事项；帐务交易 g(5s{njL  
accounting treatment 会计处理 WJ.PPq>]F  
accounting year 会计年度 7>ODaj   
accretion 增值；添加 ixS78KIr  
accrual 应计项目；应累算数目 &erNVD5o  
accrual basis 应计制；权责发生制 S,8zh/1y  
accrual basis accounting 应计制会计；权责发生制会计 I'@ }Yjm|  
accrue 应累算；应计 }dXL= ul  
accrued benefit 应累算利益 _>`0!mG  
accrued charges 应计费用 ./g0T{&  
accrued cumulative preference share dividend 应累算的累积优先股股息 }]s~L9_z['  
accrued expenses 应累算费用 UJm`GO  
accrued interest payable 应付利息；应计未付利息 f(_qcgXp  
accrued interest receivable 应收利息；应计未收利息 -xcz+pHQ  
accrued right 累算权益 B\=&v8  
accruing profit 应累算的利润 'QV4= h`  
accumulated fiscal reserve 累积财政储备 p~mB;pZ%;  
accumulated profit 累积利润；滚存溢利 k{bba=<  
accumulated reserve 累积储备 hNoN=J  
accumulation of surplus income 累积收益盈余 Ka{IueSs  
acquired assets 既得资产 Rxli;blzi  
acquisition 收购；购置；取得 JV/,QWar  
acquisition cost 购置成本 ZE
\t{s0  
acquisition expenses 购置费用 I0ie3ESdN  
acquisition of 100% interest 收购全部股权 xxiLi46/  
acquisition of control 取得控制权 eP2 yU  
acquisition of fixed assets 购置固定资产 Qxvz}r.l]  
acquisition of shell “买壳” JIQzP?+?  
acquisition price 收购价 Z~nl{P#  
act of God 天灾 VC+\RB#:-  
acting partner 执事合伙人 @!M bPS  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )3 r1; ^W  
active partner 积极参与的合伙人 @E)XT\;3  
active trading 交投活跃 67g/(4&  
actual circulation 实际流通 <7&b|f$CL  
actual cost 实际成本 {e@1,19  
actual expenditure 实际开支；实际支出 *= 71/&B  
actual income 实际入息；实际收入；实际收益 LH_2oJ\  
actual market 现货市场 
4Oy c D  
actual price 现货价；实际价格 M`<D Z<:<  
actual profit 实际利润 s=nds"J  
actual quotation 实盘；实际价位；实际报价 _NkN3f5 1L  
actual year basis 按实际年度计算 1)R)+`y  
actuals 实货 |}}]&:w2  
actuarial investigation 精算调查 Gt%ko
k  
actuarial principle 精算原则 4mAtY m  
actuarial report 精算师报告 4Klfnki  
Actuarial Society of Hong Kong 香港精算学会 Gs6#aL}]R  
actuarial valuation 精算师估值 pE<' '`  
actuary 精算师 "+WR[-n>\  
ad referendum agreement 暂定协议；有待覆核的协定 ?gtkf[0B|  
ad valorem duty 从价税；按值征税 Yru[{h8hw`  
ad valorem duty system 从价税制 ;E&XFTdO  
ad valorem fee 从价费 eXd(R>Mx  
ad valorem tariff 从价关税 Lv4=-mWv&0  
additional allowance 额外免税额 CQ`(,F3(  
additional amount for unexpired risk 未过期风险的额外款额 3u^TJt)  
additional assessable profit 补加应评税利润 6)$_2G%Zq  
additional assessment 补加评税 ?MYD}`Cv  
additional commitment 额外承担 >guQY I@4,  
additional commitment vote 额外承担拨款 qWFg~s#+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E;4a(o]{t  
additional dependent parent allowance 供养父母额外免税额 O,{ (  
additional provision 额外拨款 fUXp)0O  
additional stamp duty 附加印花税 uS'ji k}  
additional tax 补加税罚款；补加税款 _#O?g=1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #dft-23  
adjudged bankrupt 被裁定破产 rA`\we)  
adjudicated bankrupt 裁定破产人 w(j9[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jveRiW@  
adjudication of bankruptcy 裁定破产；宣告破产 %awS*  
adjudication of insolvency 裁定无力偿还债务 ,7(/Il 9  
adjusted actual 经调整的实数；调整后的实数 a}K+w7VY\  
adjusted current assets 经调整的流动资产；调整后的流动资产 W!k6qTz)  
adjusted figure 经调整的数字；调整后的数额 3$8}%?i  
adjusted liabilities 经调整的负债；调整后的负债 1I`D$Xq~:  
adjusted loss 经调整的亏损；调整后的亏损 ^ztf:'l@C  
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 7|-xM>L$A  
adjusted profit 经调整的利润；调整后的利润 .;2!c'mT9  
adjusted surplus 经调整的盈余额；调整后的盈余额 ,&=`T7i  
adjusted value 经调整的价值；调整后的价值 /v{[Z &z  
adjustment 调整；修订；理算〔保险〕 n@ Ag`}  
adjustment centre 调剂中心 mTfMuPPs[  
adjustment lag 调整过程的时间差距；调整时差 ]SL&x:/-  
adjustment mechanism 调整机制 =oME~oB~  
adjustment of loss 亏损调整 FQFENq''B  
adjustment process 调整过程；调整程序 .y
/b$|d,  
adjustment range 调整幅度 dx}/#jMa  
administered exchange rate 受管制汇率 qt(:bEr^6b