[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: I#?NxP\S  
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A share Ａ股；甲类股份 0{0BL@H  
abatement of tax 减税；减扣免税额 N!RkV\:X  
ABN AMRO Bank N.V. 荷兰银行 }fzv9$]$  
above-the-line expenditure 线上项目支出；经常预算支出 !LDuCz -  
above-the-line receipt 线上项目收入；经常预算收入 5ctH=t0  
ABSA Asia Limited 南非联合亚洲有限公司 1"7Rs}l7  
absolute change 绝对数值变更
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absolute expenditure 实际开支 $;@LPE  
absolute guideline figure 绝对准则数字 CB&$tDi  
absolute interest 绝对权益 @!;EW R]  
absolute order of discharge 绝对破产解除令 oz54IO  
absolute profit margin 绝对利润幅度 ~ 8hAmM  
absolute value 实值；绝对值 "j(?fVx  
absolutely vested interest 绝对既得权益 >'\cNM~nf  
absorbed cost 已吸收成本；已分摊成本 02|f@bP.  
absorption 吸收；分摊；合并 ?<7o\Xk#{  
absorption rate 吸收率；摊配率；分摊率 ~k}>CNTr  
ACB Finance Limited 亚洲商业财务有限公司 WrzyBG_  
acceptable form of reciprocity 合理的互惠条件 Nhq&Sn2  
acceptable rate 适当利率；适当汇率 7J:zIC$u>  
acceptance agreement 承兑协议 OanHG  
acceptance for honour 参加承兑 f[}N  
acceptor 承兑人；接受人；受票人 ]6#7TT  
acceptor for honour 参加承兑人 *cNqgw#\qL  
accident insurance 意外保险 8V]oR3'  
Accident Insurance Association of Hong Kong 香港意外保险公会 1K<4Kz~  
accident insurance scheme 意外保险计划 Y%1J[W  
accident year basis 意外年度基准 Cq-d,  
accommodation 通融；贷款 )qi/>GR,  
accommodation bill 通融票据；空头票据 g( 9\r  
accommodation party 汇票代发人
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account balance 帐户余额；帐户结余 ,VtrQb)Yf  
account book 帐簿 DBUhqRfl  
account collected in advance 预收款项
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account current book 往来帐簿 Woo2hg-ti  
account of after-acquired property 事后取得的财产报告 .'+*>y!  
account of defaulter 拖欠帐目 }PdHR00^  
account payable 应付帐款 BPFd'-O)  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G'*_7HD  
account receivable 应收帐款 H[K(Tt4<&  
account receivable report 应收帐款报表 A(!nT=0o  
account statement 结单；帐单；会计财务报表 Y;JPr  
account title 帐户名称；会计科目 BC/oh+FW3  
accountant's report 会计师报告 v7;zce/~  
Accountant's Report Rules 会计师报告规则 M!KHBr  
accounting and auditing procedure 会计与审计程序；会计与核数程序 t")+L{  
Accounting Arrangements 《会计安排》 CTqAhL 4}  
accounting basis 会计基础 vkQ81PEt  
accounting by Official Receiver 破产管理署署长呈交的帐目 <ZF,3~v?  
Accounting Circular 《会计通告》 7.-g=R
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accounting class 会计类别 cyR K&J  
accounting date 记帐日期；会计结算日期 BseK?`]U"  
accounting for money 款项核算 caK<;bmu-  
Accounting Officer 会计主任 2(s+?n.N  
accounting period 会计报告期；会计期 [gZz'q&[)  
accounting policy 会计政策；会计方针 1-H L#y*7$  
accounting practice 会计惯例  8(.DI/  
accounting principle 会计准则 ah82S)a`}  
accounting record 会计记录 O{0TS^  
accounting report 会计报告 35 Y#eU2]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sn|q EH  
Accounting Society of China 中国会计学会 41pk )8~pt  
accounting statement 会计报表 6CKWKc  
accounting system 会计制度；会计系统 jGM+  
accounting transaction 会计事项；帐务交易 >g):xi3qK  
accounting treatment 会计处理 ,&wTUS\  
accounting year 会计年度 ||{V*"+\  
accretion 增值；添加 Q}a, f75  
accrual 应计项目；应累算数目 Pc=S^}+  
accrual basis 应计制；权责发生制 kG =nDy  
accrual basis accounting 应计制会计；权责发生制会计 pt"yJtM'P  
accrue 应累算；应计
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accrued benefit 应累算利益 fB\+.eN  
accrued charges 应计费用 Lk%u(duU^  
accrued cumulative preference share dividend 应累算的累积优先股股息 <NIg`B@'s  
accrued expenses 应累算费用 *b{C`[ =V  
accrued interest payable 应付利息；应计未付利息 W{0gtT0  
accrued interest receivable 应收利息；应计未收利息 ?DN4j!/$  
accrued right 累算权益 mw^Di  
accruing profit 应累算的利润 uO4kCK<7C  
accumulated fiscal reserve 累积财政储备 1 \#n{a3  
accumulated profit 累积利润；滚存溢利 Z0f0tL&A<  
accumulated reserve 累积储备 C'iJFfgR  
accumulation of surplus income 累积收益盈余 f87>ul!*  
acquired assets 既得资产 .JR"|;M}  
acquisition 收购；购置；取得 D.e4S6\&  
acquisition cost 购置成本 ?;\xeFy!  
acquisition expenses 购置费用 0YMmWxV  
acquisition of 100% interest 收购全部股权 n+5X*~D  
acquisition of control 取得控制权 /0w?"2-  
acquisition of fixed assets 购置固定资产 $6~ \xe=  
acquisition of shell “买壳” ##%R|P3  
acquisition price 收购价 1[QH68  
act of God 天灾 \ 2Jr(?U  
acting partner 执事合伙人 }]-SAM  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ya+eGD@N':  
active partner 积极参与的合伙人 M4;A4V=W  
active trading 交投活跃 [+=h[DC  
actual circulation 实际流通 #3:;&@#  
actual cost 实际成本 {{FA"NW  
actual expenditure 实际开支；实际支出 RETq  S  
actual income 实际入息；实际收入；实际收益 A+ JM* eB  
actual market 现货市场 >[4;K&$B  
actual price 现货价；实际价格 Sa V]6/|  
actual profit 实际利润 !PCw-&  
actual quotation 实盘；实际价位；实际报价 J- %YmUc)  
actual year basis 按实际年度计算 8&AHu  
actuals 实货 ;l]O mcL  
actuarial investigation 精算调查 .Yxx   
actuarial principle 精算原则 -0KQ
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actuarial report 精算师报告 3@k;"pFa<  
Actuarial Society of Hong Kong 香港精算学会 +6vm4(3?  
actuarial valuation 精算师估值 @IaK:  
actuary 精算师 3I)!.N[m  
ad referendum agreement 暂定协议；有待覆核的协定 \wmNeGC2  
ad valorem duty 从价税；按值征税 O*af`J{  
ad valorem duty system 从价税制 fo"dX4%}  
ad valorem fee 从价费 (t.pM P4  
ad valorem tariff 从价关税 R5QSf+/T4  
additional allowance 额外免税额 48.2_H<  
additional amount for unexpired risk 未过期风险的额外款额 .x__X3P>\  
additional assessable profit 补加应评税利润 y{Wtm7fnA  
additional assessment 补加评税 AJRfl%3  
additional commitment 额外承担 LK8K=AA3P  
additional commitment vote 额外承担拨款 Hv>C#U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /rd6p{F  
additional dependent parent allowance 供养父母额外免税额 DzLm~ aF  
additional provision 额外拨款 Dk#$PjcRE  
additional stamp duty 附加印花税 v})0zz?,1  
additional tax 补加税罚款；补加税款 #]G$o?@Y=^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jWb;Xk4  
adjudged bankrupt 被裁定破产 P |c6V  
adjudicated bankrupt 裁定破产人 ~+VIELU<%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 V Iof4?i  
adjudication of bankruptcy 裁定破产；宣告破产 /easmf]  
adjudication of insolvency 裁定无力偿还债务 F+vgkqs@9  
adjusted actual 经调整的实数；调整后的实数 tzv&E0|d  
adjusted current assets 经调整的流动资产；调整后的流动资产 I71kFtvcy*  
adjusted figure 经调整的数字；调整后的数额 MVV9[f  
adjusted liabilities 经调整的负债；调整后的负债 Aa*UV6(v  
adjusted loss 经调整的亏损；调整后的亏损 @?_<A%hz  
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 WU-.lg'c'  
adjusted profit 经调整的利润；调整后的利润 umXa  
adjusted surplus 经调整的盈余额；调整后的盈余额 _20nOg` o  
adjusted value 经调整的价值；调整后的价值 |F36^  
adjustment 调整；修订；理算〔保险〕 c ?mCt0Cg  
adjustment centre 调剂中心 ^ N]u  
adjustment lag 调整过程的时间差距；调整时差 iARIvhfdi  
adjustment mechanism 调整机制 3_(fisvx  
adjustment of loss 亏损调整 tP2hU[7Z  
adjustment process 调整过程；调整程序 Pj_2y)^?  
adjustment range 调整幅度 bet?5Dk  
administered exchange rate 受管制汇率 ^{8 r(1,