[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: jmG) p|6  
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A share Ａ股；甲类股份 
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abatement of tax 减税；减扣免税额 t*J?#r  
ABN AMRO Bank N.V. 荷兰银行 VHi'
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above-the-line expenditure 线上项目支出；经常预算支出 2fgYcQ8`  
above-the-line receipt 线上项目收入；经常预算收入 {%\@Z-9%q,  
ABSA Asia Limited 南非联合亚洲有限公司 0a2#36;_IK  
absolute change 绝对数值变更 1QPz|3f@\  
absolute expenditure 实际开支 9PUobV_^Wo  
absolute guideline figure 绝对准则数字 i#aKW'  
absolute interest 绝对权益 8!{ }WLwb  
absolute order of discharge 绝对破产解除令 ~d3|zlh  
absolute profit margin 绝对利润幅度 h[;DRD!Z  
absolute value 实值；绝对值 {
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absolutely vested interest 绝对既得权益 f
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absorbed cost 已吸收成本；已分摊成本 EbeSl+iMx_  
absorption 吸收；分摊；合并 v|KGzQx$.*  
absorption rate 吸收率；摊配率；分摊率 1En:QQ4/  
ACB Finance Limited 亚洲商业财务有限公司 ;jJ4H+8  
acceptable form of reciprocity 合理的互惠条件 *'*,mfk[  
acceptable rate 适当利率；适当汇率 <MKXFV  
acceptance agreement 承兑协议 -z
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acceptance for honour 参加承兑 } qJ`nN8  
acceptor 承兑人；接受人；受票人 vJ{F)0 K  
acceptor for honour 参加承兑人 3 Q~0b+k  
accident insurance 意外保险 j/jFS]
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Accident Insurance Association of Hong Kong 香港意外保险公会 I/%L,XyRI  
accident insurance scheme 意外保险计划 B@@tKn_CQ  
accident year basis 意外年度基准 (-],VB (+  
accommodation 通融；贷款 OnH3Ss$  
accommodation bill 通融票据；空头票据 &7,::$cu  
accommodation party 汇票代发人 = c1 >ja  
account balance 帐户余额；帐户结余 a)*(**e$*i  
account book 帐簿 G?,"AA;  
account collected in advance 预收款项 LM(r3sonb  
account current book 往来帐簿 VN0KK 1I  
account of after-acquired property 事后取得的财产报告 oJ tmd}  
account of defaulter 拖欠帐目 P'o]#Az  
account payable 应付帐款 HRyhq;C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 oVr: ZwkG3  
account receivable 应收帐款 ^oYRBEIJH  
account receivable report 应收帐款报表 505ejO|  
account statement 结单；帐单；会计财务报表 {6O}E9  
account title 帐户名称；会计科目 M?=I{}!@Q  
accountant's report 会计师报告 P+y XC^ ,  
Accountant's Report Rules 会计师报告规则 s)?GscPG!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 |&@`~OBa  
Accounting Arrangements 《会计安排》 'BUfdb8d  
accounting basis 会计基础 G^cMY$?99  
accounting by Official Receiver 破产管理署署长呈交的帐目 >l #D9 %  
Accounting Circular 《会计通告》 "bB0$>0,  
accounting class 会计类别 Y78DYbU.  
accounting date 记帐日期；会计结算日期 upaQoX/C  
accounting for money 款项核算 HRJ\H- V  
Accounting Officer 会计主任 "%bU74>  
accounting period 会计报告期；会计期 0>46ZzxUZ  
accounting policy 会计政策；会计方针 c^cr_i  
accounting practice 会计惯例 XwfR/4  
accounting principle 会计准则 +*Fe   
accounting record 会计记录 L&rtN@5;  
accounting report 会计报告 ao0^;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >JA>np  
Accounting Society of China 中国会计学会 cq5^7.  
accounting statement 会计报表 &E
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accounting system 会计制度；会计系统 XH(-anU"!P  
accounting transaction 会计事项；帐务交易 +6}CNC9Mp  
accounting treatment 会计处理 acar-11_o/  
accounting year 会计年度 )*R';/zaI  
accretion 增值；添加 E!.&y4  
accrual 应计项目；应累算数目 %"=GQ3u[  
accrual basis 应计制；权责发生制 "Bwmq9Jq  
accrual basis accounting 应计制会计；权责发生制会计 k7{|\w%  
accrue 应累算；应计 6xAxLZz<  
accrued benefit 应累算利益 vC^{,
?@  
accrued charges 应计费用 O,- NzGs  
accrued cumulative preference share dividend 应累算的累积优先股股息 l^KCsea #  
accrued expenses 应累算费用 BJ\81 R  
accrued interest payable 应付利息；应计未付利息 $iMLT8U  
accrued interest receivable 应收利息；应计未收利息 4;>HBCM4-  
accrued right 累算权益 S>p0{:zM  
accruing profit 应累算的利润 uix/O*^  
accumulated fiscal reserve 累积财政储备 rC]k'p2x  
accumulated profit 累积利润；滚存溢利 `8tstWYa]Y  
accumulated reserve 累积储备 8^D1u`  
accumulation of surplus income 累积收益盈余 m`n~-_  
acquired assets 既得资产 yTn<5T[H  
acquisition 收购；购置；取得 xG(iSuz  
acquisition cost 购置成本 @|sBnerE  
acquisition expenses 购置费用 {]Cn@.TPD  
acquisition of 100% interest 收购全部股权 hF5T9^8  
acquisition of control 取得控制权 >@ xe-0z  
acquisition of fixed assets 购置固定资产 H3`.Y$z  
acquisition of shell “买壳” `m8WLj  
acquisition price 收购价 Lz p}<B  
act of God 天灾 )''V}Zn.X  
acting partner 执事合伙人 x,cvAbwS  
active market 买卖活跃的市场；交投畅旺的市场；旺市 U 8p %MFD  
active partner 积极参与的合伙人 ]h&1|j1  
active trading 交投活跃 Jw&Fox7p  
actual circulation 实际流通 i7v=o
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actual cost 实际成本 [}GKrI  
actual expenditure 实际开支；实际支出 ij~-  
actual income 实际入息；实际收入；实际收益 u??ti OK{  
actual market 现货市场 1|!)*!hu  
actual price 现货价；实际价格 H~mp*S  
actual profit 实际利润 RLL%l  
actual quotation 实盘；实际价位；实际报价 &l!T2PX!  
actual year basis 按实际年度计算 c#`IF6qj  
actuals 实货 arRU`6?  
actuarial investigation 精算调查 JZ*.;}"
 
actuarial principle 精算原则 -^(KGu&L&u  
actuarial report 精算师报告 =
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Actuarial Society of Hong Kong 香港精算学会 A+frKoi  
actuarial valuation 精算师估值 ~K;hXf  
actuary 精算师 ;+|Z5+7!6  
ad referendum agreement 暂定协议；有待覆核的协定 q8-hbWNm4  
ad valorem duty 从价税；按值征税 X9SOcg3a  
ad valorem duty system 从价税制 ?*yB&(a:8  
ad valorem fee 从价费 tLN^k;w  
ad valorem tariff 从价关税 <1Sj_HCT  
additional allowance 额外免税额 vfvp#  
additional amount for unexpired risk 未过期风险的额外款额
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additional assessable profit 补加应评税利润 \%bJXTK&W  
additional assessment 补加评税 HwZl"!;Mry  
additional commitment 额外承担 u*W! !(P/  
additional commitment vote 额外承担拨款 rFkZ'rp74b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3A[<LnKR^E  
additional dependent parent allowance 供养父母额外免税额 HS ]c~  
additional provision 额外拨款 _x3=i\O,  
additional stamp duty 附加印花税 ($ /l_F  
additional tax 补加税罚款；补加税款 /DyeMCY-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 E{e  
adjudged bankrupt 被裁定破产 n-],!pL^  
adjudicated bankrupt 裁定破产人 : 8@eon}  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &7>]# *  
adjudication of bankruptcy 裁定破产；宣告破产 G!=(^G@J;  
adjudication of insolvency 裁定无力偿还债务 <6Y;VH^_  
adjusted actual 经调整的实数；调整后的实数 ys>n%24qP  
adjusted current assets 经调整的流动资产；调整后的流动资产 jAue+tB  
adjusted figure 经调整的数字；调整后的数额 44B D2`nF  
adjusted liabilities 经调整的负债；调整后的负债 YcclO  
adjusted loss 经调整的亏损；调整后的亏损 "+Ys}t~2  
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 L-rV+?i`6f  
adjusted profit 经调整的利润；调整后的利润
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adjusted surplus 经调整的盈余额；调整后的盈余额 |e+3d3T35  
adjusted value 经调整的价值；调整后的价值  U#K4)(C  
adjustment 调整；修订；理算〔保险〕 }7b{ZbDI  
adjustment centre 调剂中心 2p#d  
adjustment lag 调整过程的时间差距；调整时差 "aI)LlyCY  
adjustment mechanism 调整机制 g\8B;  
adjustment of loss 亏损调整 XTk :lzFH  
adjustment process 调整过程；调整程序 0*tnJB  
adjustment range 调整幅度 pU<J?cU8N  
administered exchange rate 受管制汇率 mAGD qz>f