[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: CB~&!MdMr  
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A share Ａ股；甲类股份
GcKJpI\sB  
abatement of tax 减税；减扣免税额 ':Te#S  
ABN AMRO Bank N.V. 荷兰银行 1G\ugLm  
above-the-line expenditure 线上项目支出；经常预算支出 n8?gZ` W  
above-the-line receipt 线上项目收入；经常预算收入 Z5+0?X0i  
ABSA Asia Limited 南非联合亚洲有限公司 S^_na]M"4  
absolute change 绝对数值变更 {f!mm3'2v  
absolute expenditure 实际开支
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absolute guideline figure 绝对准则数字 +h =lAHn&  
absolute interest 绝对权益 *mYec~  
absolute order of discharge 绝对破产解除令 'K0Y@y  
absolute profit margin 绝对利润幅度 ]`MRH[{  
absolute value 实值；绝对值 os>|LPv4  
absolutely vested interest 绝对既得权益 C}Khh`8@5.  
absorbed cost 已吸收成本；已分摊成本 1:,aFp>qr  
absorption 吸收；分摊；合并 vs.q<i-u  
absorption rate 吸收率；摊配率；分摊率 p5*i d5
 
ACB Finance Limited 亚洲商业财务有限公司 ( \Dd9a8V-  
acceptable form of reciprocity 合理的互惠条件 03MB,  
acceptable rate 适当利率；适当汇率 #i~.wQ$1  
acceptance agreement 承兑协议 f[.]JC+,  
acceptance for honour 参加承兑 `0sa94H1[  
acceptor 承兑人；接受人；受票人 l_8t[  
acceptor for honour 参加承兑人 L<E`~\C'  
accident insurance 意外保险 [P[syi#]t  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?J>^
X-z  
accident insurance scheme 意外保险计划 /_LUys/0  
accident year basis 意外年度基准 t?/#: J*_7  
accommodation 通融；贷款 %1#5 7-  
accommodation bill 通融票据；空头票据 Tj.;\a|d  
accommodation party 汇票代发人 2qN6{+]  
account balance 帐户余额；帐户结余 ZJ!/49c*>  
account book 帐簿 d/;o NC+  
account collected in advance 预收款项 8(BLS{-"<  
account current book 往来帐簿 1{DHlyA6g  
account of after-acquired property 事后取得的财产报告 L%<1cE))  
account of defaulter 拖欠帐目 QtRKmry{
 
account payable 应付帐款 r|&qXb x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /P,J);Y  
account receivable 应收帐款 -0>@jfP^D  
account receivable report 应收帐款报表 ~_R=2t{u_  
account statement 结单；帐单；会计财务报表 q
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account title 帐户名称；会计科目 0`_Gj{: L  
accountant's report 会计师报告 9ah,a 4  
Accountant's Report Rules 会计师报告规则 ^oA^z
1>3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 h8nJ$jg  
Accounting Arrangements 《会计安排》 s7=]!7QGS!  
accounting basis 会计基础 )'nGuL-w!i  
accounting by Official Receiver 破产管理署署长呈交的帐目 1(C%/g#"  
Accounting Circular 《会计通告》 e\/Lcng  
accounting class 会计类别 y*P[*/g  
accounting date 记帐日期；会计结算日期 7XdLZ4ub  
accounting for money 款项核算 5J 0  
Accounting Officer 会计主任 W[+E5I  
accounting period 会计报告期；会计期 8on2BC2  
accounting policy 会计政策；会计方针 N>VA`+aFR  
accounting practice 会计惯例 _pW\F(+8  
accounting principle 会计准则 r]2}S=[  
accounting record 会计记录 !k&<  
accounting report 会计报告 9!PJLI=D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (/c9v8Pr(7  
Accounting Society of China 中国会计学会 .4U::j}  
accounting statement 会计报表 L7 qim.J  
accounting system 会计制度；会计系统 6N6d[t"  
accounting transaction 会计事项；帐务交易 7Sr7a{  
accounting treatment 会计处理 g,9o'
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accounting year 会计年度 5&6S["lt  
accretion 增值；添加 eja_+`cJ  
accrual 应计项目；应累算数目
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accrual basis 应计制；权责发生制 Xa+ u>1"2"  
accrual basis accounting 应计制会计；权责发生制会计 q S2#=  
accrue 应累算；应计 \Z<' u;
 
accrued benefit 应累算利益 RBiDU}j  
accrued charges 应计费用 #m|AQr|  
accrued cumulative preference share dividend 应累算的累积优先股股息 8{@#N:SY  
accrued expenses 应累算费用 _aq3G9C_  
accrued interest payable 应付利息；应计未付利息 sJ!AI n<  
accrued interest receivable 应收利息；应计未收利息 |UE&M3S  
accrued right 累算权益 &rk/ya[  
accruing profit 应累算的利润 4R@3jGXb8q  
accumulated fiscal reserve 累积财政储备 7 zK%CJ  
accumulated profit 累积利润；滚存溢利 S_aml  
accumulated reserve 累积储备 >OmY  
accumulation of surplus income 累积收益盈余 t<x0?vfD  
acquired assets 既得资产 G[)Q
GZ}8b  
acquisition 收购；购置；取得 f0}+8JW5h  
acquisition cost 购置成本 :*#I1nb$  
acquisition expenses 购置费用 r0}Z&>]66N  
acquisition of 100% interest 收购全部股权 -bduB@#2d  
acquisition of control 取得控制权 ]uj6-0q){W  
acquisition of fixed assets 购置固定资产 StA5h+[m  
acquisition of shell “买壳” |h@'~c  
acquisition price 收购价 X5'foFE'
  
act of God 天灾 a";(C,:0  
acting partner 执事合伙人 4)i/B99k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }5FdX3YR  
active partner 积极参与的合伙人 O$LvHv!  
active trading 交投活跃 I[G<aI!  
actual circulation 实际流通 W
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actual cost 实际成本 g#T8WX{(V  
actual expenditure 实际开支；实际支出 T)qD}hl  
actual income 实际入息；实际收入；实际收益 D?;$:D"  
actual market 现货市场 n;y<!L7  
actual price 现货价；实际价格 v4DF #O  
actual profit 实际利润 S~/zBFo-  
actual quotation 实盘；实际价位；实际报价 +m]$P,yMt  
actual year basis 按实际年度计算 D~G24k6b3  
actuals 实货 k7W7S`H  
actuarial investigation 精算调查 G(EiDo&  
actuarial principle 精算原则 FhHcS >]:.  
actuarial report 精算师报告 0sL R5A  
Actuarial Society of Hong Kong 香港精算学会 u+~
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actuarial valuation 精算师估值 O-
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actuary 精算师 f)~urGazS  
ad referendum agreement 暂定协议；有待覆核的协定 t[XxLG*  
ad valorem duty 从价税；按值征税 {YT!vD9.  
ad valorem duty system 从价税制  _p <s!  
ad valorem fee 从价费 bT2b)nf  
ad valorem tariff 从价关税 8.ll]3))  
additional allowance 额外免税额 %c*azo.  
additional amount for unexpired risk 未过期风险的额外款额 wWQv]c %  
additional assessable profit 补加应评税利润 bO^#RVH  
additional assessment 补加评税 TG~:Cmc  
additional commitment 额外承担 4jfkCU  
additional commitment vote 额外承担拨款 CD;C
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PTXy: >]M  
additional dependent parent allowance 供养父母额外免税额 RHZ5f0b4L  
additional provision 额外拨款 OEnJ".&V  
additional stamp duty 附加印花税 K1AI:$H  
additional tax 补加税罚款；补加税款 ]'3e#Cqeh  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Y.$'<1  
adjudged bankrupt 被裁定破产 q["CT&0  
adjudicated bankrupt 裁定破产人 PqZM
uUd  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xv4_q-r[  
adjudication of bankruptcy 裁定破产；宣告破产 J
Bo/<W#|  
adjudication of insolvency 裁定无力偿还债务 Po#;SG#Ee  
adjusted actual 经调整的实数；调整后的实数 \cP\I5IW:s  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]L@VpHEj  
adjusted figure 经调整的数字；调整后的数额 Y9F!HM-`  
adjusted liabilities 经调整的负债；调整后的负债 QWp,(Mv:r  
adjusted loss 经调整的亏损；调整后的亏损 u[$ \ az7  
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
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adjusted profit 经调整的利润；调整后的利润 q$(@  
adjusted surplus 经调整的盈余额；调整后的盈余额 7@NAky(  
adjusted value 经调整的价值；调整后的价值 wu"6Kyu  
adjustment 调整；修订；理算〔保险〕 p,.+i[V  
adjustment centre 调剂中心 AL74q[>  
adjustment lag 调整过程的时间差距；调整时差 B{^o}:e  
adjustment mechanism 调整机制 E5(\/;[*`  
adjustment of loss 亏损调整 gJ6 C&8tl  
adjustment process 调整过程；调整程序 fgVeB;k|  
adjustment range 调整幅度 S-&[Tp+
N  
administered exchange rate 受管制汇率 /ldE (!^n