[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: ( ayAP  
1+x" 5<(W  
A share Ａ股；甲类股份 A6&*VD  
abatement of tax 减税；减扣免税额 *pKTJP  
ABN AMRO Bank N.V. 荷兰银行 8|a./%gixs  
above-the-line expenditure 线上项目支出；经常预算支出 2B,O
/3y  
above-the-line receipt 线上项目收入；经常预算收入 &k}f "TX2  
ABSA Asia Limited 南非联合亚洲有限公司 #oUNF0L@6  
absolute change 绝对数值变更 U&5*>fd=  
absolute expenditure 实际开支 .G0 N+)  
absolute guideline figure 绝对准则数字 >Fel) a  
absolute interest 绝对权益 xnP!P2  
absolute order of discharge 绝对破产解除令 isQ(O  
absolute profit margin 绝对利润幅度 h@:K=ggK  
absolute value 实值；绝对值 1vj/6L  
absolutely vested interest 绝对既得权益 ?8b19DMK6  
absorbed cost 已吸收成本；已分摊成本 yYG<tUG;  
absorption 吸收；分摊；合并 + ?1GscJ  
absorption rate 吸收率；摊配率；分摊率 uDF;_bli)H  
ACB Finance Limited 亚洲商业财务有限公司 d1j9{  
acceptable form of reciprocity 合理的互惠条件 4.RQ3SoDa  
acceptable rate 适当利率；适当汇率 f-b],YE  
acceptance agreement 承兑协议 =CX1jrLZ  
acceptance for honour 参加承兑 J!I)G&:  
acceptor 承兑人；接受人；受票人 m~=~DMj  
acceptor for honour 参加承兑人 jwZ ,_CK  
accident insurance 意外保险 $NXP)Lic)  
Accident Insurance Association of Hong Kong 香港意外保险公会 T{YZ`[  
accident insurance scheme 意外保险计划 0'QWa{dS\  
accident year basis 意外年度基准 n<I{x^!   
accommodation 通融；贷款 [M?2axOC  
accommodation bill 通融票据；空头票据 j)A#}4jd  
accommodation party 汇票代发人 ep0,4!#FAO  
account balance 帐户余额；帐户结余 bzgC+yT  
account book 帐簿 ?^}30V:E  
account collected in advance 预收款项 Ha'[uEDb  
account current book 往来帐簿 :{lwz
#9V  
account of after-acquired property 事后取得的财产报告 9Em#Ela  
account of defaulter 拖欠帐目 u;#]eUk9}  
account payable 应付帐款 MmuT~d/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 I=Y>z^4  
account receivable 应收帐款 +.
G"ool  
account receivable report 应收帐款报表 e[S`Dm"i)'  
account statement 结单；帐单；会计财务报表 Cs'LrUB?=U  
account title 帐户名称；会计科目 qe~x?FO_>  
accountant's report 会计师报告 A'WR!*Yt  
Accountant's Report Rules 会计师报告规则 Vz{+3vfra6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6cQgp]%  
Accounting Arrangements 《会计安排》 okNo-\Dh!  
accounting basis 会计基础 D
#ddx  
accounting by Official Receiver 破产管理署署长呈交的帐目

\mqx '  
Accounting Circular 《会计通告》 Qz i?%&  
accounting class 会计类别 y8Va>ul"U  
accounting date 记帐日期；会计结算日期 O] _4pP  
accounting for money 款项核算 5j%G7.S\  
Accounting Officer 会计主任 gv#\}/->4  
accounting period 会计报告期；会计期 yU? j
mJ  
accounting policy 会计政策；会计方针 s27IeF3  
accounting practice 会计惯例 o5<<vvdA  
accounting principle 会计准则 wT1s;2%  
accounting record 会计记录 8`Ya7c>  
accounting report 会计报告 4zug9kFK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C@rGa
7  
Accounting Society of China 中国会计学会 : ! ya&o  
accounting statement 会计报表 iCt.rr~;V  
accounting system 会计制度；会计系统 Ucj?$=  
accounting transaction 会计事项；帐务交易 D:)Wr, 26  
accounting treatment 会计处理 :|7#D,2  
accounting year 会计年度 zM0NRERi  
accretion 增值；添加 @NHh-&;w  
accrual 应计项目；应累算数目 p6VD*PT$&  
accrual basis 应计制；权责发生制 8a)AuAi?!  
accrual basis accounting 应计制会计；权责发生制会计 enoj4g7em^  
accrue 应累算；应计 Uv^\[   
accrued benefit 应累算利益 :FyF:=  
accrued charges 应计费用 G)3I+uxn  
accrued cumulative preference share dividend 应累算的累积优先股股息 iyskAD
S  
accrued expenses 应累算费用 ==[,;g
x  
accrued interest payable 应付利息；应计未付利息 uOxHa>h  
accrued interest receivable 应收利息；应计未收利息 jvT'N@  
accrued right 累算权益 %|Ps|iV  
accruing profit 应累算的利润 ,pN
x(a  
accumulated fiscal reserve 累积财政储备 R[WiW RfD  
accumulated profit 累积利润；滚存溢利 'sNZFB#  
accumulated reserve 累积储备 Zed
Fhm  
accumulation of surplus income 累积收益盈余 ^5mc$~1`  
acquired assets 既得资产 )P$(]{  
acquisition 收购；购置；取得 yNTd_XPL  
acquisition cost 购置成本 K*6"c.D  
acquisition expenses 购置费用 ?RRO  
acquisition of 100% interest 收购全部股权 t6+m` Kq  
acquisition of control 取得控制权 _IH" SVub  
acquisition of fixed assets 购置固定资产 Jh[0xb  
acquisition of shell “买壳” lame/B&nc  
acquisition price 收购价 "fFSZ@,r  
act of God 天灾 h}bfZL  
acting partner 执事合伙人 Cs $5Of
(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 GQ_KYS{  
active partner 积极参与的合伙人 (8nv&|  
active trading 交投活跃 VYyija:  
actual circulation 实际流通 O5\r%&$xd  
actual cost 实际成本 b@:OlZ~%  
actual expenditure 实际开支；实际支出 LQ0/oYmNc  
actual income 实际入息；实际收入；实际收益 #6sz@XfV  
actual market 现货市场 OvdT* g=8*  
actual price 现货价；实际价格 S0$^|/Sr  
actual profit 实际利润 UD I{4+z  
actual quotation 实盘；实际价位；实际报价 Bx\&7|,x  
actual year basis 按实际年度计算 dZM^?rq  
actuals 实货 =TB_|`5;j  
actuarial investigation 精算调查 0
D-`>_  
actuarial principle 精算原则 p [O6  
actuarial report 精算师报告 :qYp%Ub  
Actuarial Society of Hong Kong 香港精算学会 OLw]BJXYaE  
actuarial valuation 精算师估值 [B0BHJ~  
actuary 精算师 -@TY8#O#-  
ad referendum agreement 暂定协议；有待覆核的协定 Ts iJK  
ad valorem duty 从价税；按值征税 nhI+xqfn  
ad valorem duty system 从价税制 *MF9_V)8V  
ad valorem fee 从价费 =KRM`_QShg  
ad valorem tariff 从价关税 +z >)'#  
additional allowance 额外免税额 8`=?_zF  
additional amount for unexpired risk 未过期风险的额外款额 $-4](br|  
additional assessable profit 补加应评税利润 (Wzp sDte  
additional assessment 补加评税 z*@eQau A  
additional commitment 额外承担 =u~nLL  
additional commitment vote 额外承担拨款 '3.\+^3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z
9{~t  
additional dependent parent allowance 供养父母额外免税额 [g}Cve#i  
additional provision 额外拨款 'o$j~Mr  
additional stamp duty 附加印花税 b|#=kPVgL}  
additional tax 补加税罚款；补加税款 _k84#E0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !\4x{W
a]  
adjudged bankrupt 被裁定破产 |OQ]F  
adjudicated bankrupt 裁定破产人 /qpSmRL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 l.YE@EL  
adjudication of bankruptcy 裁定破产；宣告破产 w$
2q00R>  
adjudication of insolvency 裁定无力偿还债务 ^BsT>VSH6  
adjusted actual 经调整的实数；调整后的实数 <'y<8gpM  
adjusted current assets 经调整的流动资产；调整后的流动资产 a[{$4JpK  
adjusted figure 经调整的数字；调整后的数额 =j7Du[?Vu  
adjusted liabilities 经调整的负债；调整后的负债 gt kV=V  
adjusted loss 经调整的亏损；调整后的亏损 "k
zKQ~  
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 blc?[ [,!  
adjusted profit 经调整的利润；调整后的利润 Xr*I`BJ  
adjusted surplus 经调整的盈余额；调整后的盈余额 IUMv{2C  
adjusted value 经调整的价值；调整后的价值 kR]P/4r  
adjustment 调整；修订；理算〔保险〕 l1KMEGmG  
adjustment centre 调剂中心 *7mlH  
adjustment lag 调整过程的时间差距；调整时差 <T2O^  
adjustment mechanism 调整机制 2a d|v]  
adjustment of loss 亏损调整 (qn=BPI  
adjustment process 调整过程；调整程序 Y&2FH/(M  
adjustment range 调整幅度 Q3@zUjq_Q  
administered exchange rate 受管制汇率 ~id6^#&>