[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: "4FL<6  
uNLB3Rd
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A share Ａ股；甲类股份 [P*3ld,,G%  
abatement of tax 减税；减扣免税额 x{io* sY-  
ABN AMRO Bank N.V. 荷兰银行
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above-the-line expenditure 线上项目支出；经常预算支出 rVko j;[  
above-the-line receipt 线上项目收入；经常预算收入 G+=6]0HT  
ABSA Asia Limited 南非联合亚洲有限公司 %g(h%V9f  
absolute change 绝对数值变更 ~Z5?\a2Ld  
absolute expenditure 实际开支 uh`@qmu)  
absolute guideline figure 绝对准则数字 (^g?/i1@d  
absolute interest 绝对权益 lv}U-vK  
absolute order of discharge 绝对破产解除令 '3uj6Wq2  
absolute profit margin 绝对利润幅度 zOq~?>Ms6  
absolute value 实值；绝对值 V|NWJ7  
absolutely vested interest 绝对既得权益 78tWzO  
absorbed cost 已吸收成本；已分摊成本 iL1.R+  
absorption 吸收；分摊；合并 ,eRl Z3T  
absorption rate 吸收率；摊配率；分摊率 =$5[uI2  
ACB Finance Limited 亚洲商业财务有限公司 ~MY7Ic%  
acceptable form of reciprocity 合理的互惠条件 ~4Is   
acceptable rate 适当利率；适当汇率 okX\z[X  
acceptance agreement 承兑协议 3Z'{#<1>^;  
acceptance for honour 参加承兑 >p!d(J?  
acceptor 承兑人；接受人；受票人 sZ-]yr\E"  
acceptor for honour 参加承兑人 -5\aL"?4  
accident insurance 意外保险 bIizh8d?  
Accident Insurance Association of Hong Kong 香港意外保险公会 G*BM'^0+  
accident insurance scheme 意外保险计划 B@*BcE?  
accident year basis 意外年度基准 *MkhRLw\,  
accommodation 通融；贷款 .Gl&K|/{j  
accommodation bill 通融票据；空头票据 /#$bb4  
accommodation party 汇票代发人 fDq, )~D  
account balance 帐户余额；帐户结余 ac.O#6&  
account book 帐簿 #RJy  
account collected in advance 预收款项 5fb,-`m.  
account current book 往来帐簿 \{da|n-  
account of after-acquired property 事后取得的财产报告 mU_?} }aK,  
account of defaulter 拖欠帐目 &F\J%#{  
account payable 应付帐款 }Iub{3 0mp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 VO(Ck\i}  
account receivable 应收帐款 oO @6c%  
account receivable report 应收帐款报表  w B5zp  
account statement 结单；帐单；会计财务报表 %R;cXs4r  
account title 帐户名称；会计科目 Wnl8XHPn  
accountant's report 会计师报告 LF%1)x  
Accountant's Report Rules 会计师报告规则 #2DH_P  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0s0 [U  
Accounting Arrangements 《会计安排》 Yx&c nDx  
accounting basis 会计基础 vFb{(gIJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 YH<F~F _  
Accounting Circular 《会计通告》 /_,
~dt  
accounting class 会计类别 Z;S*fS-_  
accounting date 记帐日期；会计结算日期 j`BFk>  
accounting for money 款项核算 kRiWNEw  
Accounting Officer 会计主任 +nuv?QB/  
accounting period 会计报告期；会计期 [
&nwB!kt  
accounting policy 会计政策；会计方针 ~J<bwF  
accounting practice 会计惯例 X3L9j(  
accounting principle 会计准则 (53dl(L?  
accounting record 会计记录 ,_rarU)[
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accounting report 会计报告 yN3Tk}{V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (6+6]`c$  
Accounting Society of China 中国会计学会 1>%SSQ  
accounting statement 会计报表 K- }k-S  
accounting system 会计制度；会计系统 9,`mH0jP  
accounting transaction 会计事项；帐务交易 ?RpT_
u  
accounting treatment 会计处理 ";s5It  
accounting year 会计年度 YGWb!|Z$  
accretion 增值；添加 Wlg(z %  
accrual 应计项目；应累算数目 [=U7V;5($  
accrual basis 应计制；权责发生制 C2<y(GU[Bh  
accrual basis accounting 应计制会计；权责发生制会计 puq
LXDjA/  
accrue 应累算；应计 )lw7W9  
accrued benefit 应累算利益 `zzX2R Je  
accrued charges 应计费用 sTG+c E  
accrued cumulative preference share dividend 应累算的累积优先股股息 {+xUAmd  
accrued expenses 应累算费用 t C6c4j  
accrued interest payable 应付利息；应计未付利息 =AD/5E,3  
accrued interest receivable 应收利息；应计未收利息 eaX`S.!jR  
accrued right 累算权益 u/.srK!K  
accruing profit 应累算的利润
;g*X.d  
accumulated fiscal reserve 累积财政储备 _9z/>e  
accumulated profit 累积利润；滚存溢利 W$'pUhq\H  
accumulated reserve 累积储备 9Biw!%a  
accumulation of surplus income 累积收益盈余 ~|uCZ.;o  
acquired assets 既得资产 m/eGnv;!  
acquisition 收购；购置；取得 #eUfwd6.Y  
acquisition cost 购置成本 J.<eX=<  
acquisition expenses 购置费用 K6Gc)jp:b  
acquisition of 100% interest 收购全部股权 k5/nAaiVE  
acquisition of control 取得控制权 H<1?<1^  
acquisition of fixed assets 购置固定资产 t*qA.xc6  
acquisition of shell “买壳” SAH\'v0  
acquisition price 收购价 ]#BXaBVMY  
act of God 天灾 oVq@M  
acting partner 执事合伙人 y5Pw*?kn  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (VOKa  
active partner 积极参与的合伙人 =k$d8g ez  
active trading 交投活跃 (|[3/_!;v  
actual circulation 实际流通 vj^UF(X  
actual cost 实际成本 VBH[aIW  
actual expenditure 实际开支；实际支出 3Aj_,&X.@(  
actual income 实际入息；实际收入；实际收益 Vbj?:29A  
actual market 现货市场 &\"fH+S  
actual price 现货价；实际价格 E`?BaCrG~  
actual profit 实际利润 /vPb
 
actual quotation 实盘；实际价位；实际报价 6~!YEuA  
actual year basis 按实际年度计算 `S~u4+y]  
actuals 实货 JxLH]1b  
actuarial investigation 精算调查 dt \O7Rjw8  
actuarial principle 精算原则 vlPE8U =  
actuarial report 精算师报告 3FXMM&w  
Actuarial Society of Hong Kong 香港精算学会 T^nX+;:|  
actuarial valuation 精算师估值 H]-W$V   
actuary 精算师 0l:5hD,)F  
ad referendum agreement 暂定协议；有待覆核的协定 pc.0;gN  
ad valorem duty 从价税；按值征税 OeAPBhTmFj  
ad valorem duty system 从价税制 4O`h%`M  
ad valorem fee 从价费 }cPV_^{  
ad valorem tariff 从价关税 kyjH~mK4  
additional allowance 额外免税额 0ay!tS dN  
additional amount for unexpired risk 未过期风险的额外款额 IWWFl6$-  
additional assessable profit 补加应评税利润 PaDT)RrEM  
additional assessment 补加评税 d#d~t[=  
additional commitment 额外承担 xw-q)u  
additional commitment vote 额外承担拨款 A;|DQR()  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gK<-*v  
additional dependent parent allowance 供养父母额外免税额 p!a%*LfND  
additional provision 额外拨款 )/ZSb1!  
additional stamp duty 附加印花税 @\h(s#sn  
additional tax 补加税罚款；补加税款 %nCUct@c  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J6%op{7/  
adjudged bankrupt 被裁定破产 Kulg84<AwM  
adjudicated bankrupt 裁定破产人 v8@dvT<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +,-rb  
adjudication of bankruptcy 裁定破产；宣告破产 
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adjudication of insolvency 裁定无力偿还债务 "J.jmR;  
adjusted actual 经调整的实数；调整后的实数 +|H'Ij$  
adjusted current assets 经调整的流动资产；调整后的流动资产 FO5SXwx  
adjusted figure 经调整的数字；调整后的数额 O.E0LCABC  
adjusted liabilities 经调整的负债；调整后的负债 :3t])mL#   
adjusted loss 经调整的亏损；调整后的亏损 G6,8Xwk  
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 }M7kApb>Y  
adjusted profit 经调整的利润；调整后的利润 GM Nb;D(>K  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;MMFF{  
adjusted value 经调整的价值；调整后的价值
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adjustment 调整；修订；理算〔保险〕 4eEs_R   
adjustment centre 调剂中心 IYO,/ kbf  
adjustment lag 调整过程的时间差距；调整时差 D1n2Z:9  
adjustment mechanism 调整机制 :kVV.a#g  
adjustment of loss 亏损调整 0?7uqS#L  
adjustment process 调整过程；调整程序 bS'r}  
adjustment range 调整幅度 5oKc=iX_3  
administered exchange rate 受管制汇率 @Y,F&8a$