[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]

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A share Ａ股；甲类股份 Q8l vwip  
abatement of tax 减税；减扣免税额 L5d YTLY  
ABN AMRO Bank N.V. 荷兰银行 L*6<h  
above-the-line expenditure 线上项目支出；经常预算支出  4J=6U&b  
above-the-line receipt 线上项目收入；经常预算收入 D2o|.e<r  
ABSA Asia Limited 南非联合亚洲有限公司 rWO#h{  
absolute change 绝对数值变更 0%\fm W j  
absolute expenditure 实际开支 ^-~=U^2tC  
absolute guideline figure 绝对准则数字 T51oNO%^  
absolute interest 绝对权益 M,{;xf  
absolute order of discharge 绝对破产解除令 K!>3`[:I"  
absolute profit margin 绝对利润幅度 r}|)oG,=  
absolute value 实值；绝对值 i8EK
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absolutely vested interest 绝对既得权益 Ut1s~b1  
absorbed cost 已吸收成本；已分摊成本 ? )IH#kL  
absorption 吸收；分摊；合并 B<@a&QBTg  
absorption rate 吸收率；摊配率；分摊率 [%Dh0hOg  
ACB Finance Limited 亚洲商业财务有限公司 0,__{?!  
acceptable form of reciprocity 合理的互惠条件 BTA2['  
acceptable rate 适当利率；适当汇率 oc-o>H  
acceptance agreement 承兑协议 DEfhR?v  
acceptance for honour 参加承兑 bgInIe
 
acceptor 承兑人；接受人；受票人 `C6,**`R$k  
acceptor for honour 参加承兑人 ^b.fci{1m  
accident insurance 意外保险 ~g~`,:Qc  
Accident Insurance Association of Hong Kong 香港意外保险公会 DAMw(  
accident insurance scheme 意外保险计划 @ <'a0)n>  
accident year basis 意外年度基准 t#]VR7]  
accommodation 通融；贷款 {+9t!'   
accommodation bill 通融票据；空头票据 to\$'2F"q  
accommodation party 汇票代发人
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account balance 帐户余额；帐户结余 4tapQgj24  
account book 帐簿 9<Th: t|w  
account collected in advance 预收款项 o3OJI_ v&  
account current book 往来帐簿 %Si3LQf  
account of after-acquired property 事后取得的财产报告 n2(\pQKm  
account of defaulter 拖欠帐目 xtXK3[s  
account payable 应付帐款 P\ 2Bx *e  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qMBEJ<o  
account receivable 应收帐款 ?3iN)*Ut  
account receivable report 应收帐款报表 F2=#\ U$  
account statement 结单；帐单；会计财务报表 ^DR`!.ttr  
account title 帐户名称；会计科目 LkX
F~  
accountant's report 会计师报告 hN1{?PQ  
Accountant's Report Rules 会计师报告规则 xSjs+Y;Mu  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y;LZX-Z-  
Accounting Arrangements 《会计安排》 4wwRNu*  
accounting basis 会计基础 [#2z=Xg  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,<CzS,(  
Accounting Circular 《会计通告》 k%cT38V*  
accounting class 会计类别 }j#c#''i  
accounting date 记帐日期；会计结算日期
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accounting for money 款项核算 n11eJEtm  
Accounting Officer 会计主任 ZCkwK  
accounting period 会计报告期；会计期 ^(yU)k3pu  
accounting policy 会计政策；会计方针 lem\P_V)  
accounting practice 会计惯例 ljj}XJQ  
accounting principle 会计准则 e%&/K7I"?  
accounting record 会计记录 Aj2yAg  
accounting report 会计报告 '[Ch8
Yf\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >1d`G%KfG  
Accounting Society of China 中国会计学会 c5tCw3$t  
accounting statement 会计报表
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accounting system 会计制度；会计系统 |=4imM7  
accounting transaction 会计事项；帐务交易 mmgIV&P  
accounting treatment 会计处理 /*{s1Zcb  
accounting year 会计年度 '|l1-yD_  
accretion 增值；添加 M&K'5G)7  
accrual 应计项目；应累算数目 FOd)zU*L2  
accrual basis 应计制；权责发生制 ?i7}d@636  
accrual basis accounting 应计制会计；权责发生制会计 bIahjxd:  
accrue 应累算；应计 3)+
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accrued benefit 应累算利益 Zo|# ,AdE>  
accrued charges 应计费用 } ^67HtNQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 Kr'5iFK7  
accrued expenses 应累算费用 \"@BZ.y
 
accrued interest payable 应付利息；应计未付利息 c)OQ_3xOs  
accrued interest receivable 应收利息；应计未收利息 \sZ!F&a~  
accrued right 累算权益 7R`:^}'>  
accruing profit 应累算的利润 4r'f/s8"#  
accumulated fiscal reserve 累积财政储备 VCZ.{MD  
accumulated profit 累积利润；滚存溢利 (},TZ+u
 
accumulated reserve 累积储备 [vs5e3B)  
accumulation of surplus income 累积收益盈余 gIfl}J
at  
acquired assets 既得资产 
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acquisition 收购；购置；取得 co$I htOv  
acquisition cost 购置成本 *u4h+P  
acquisition expenses 购置费用 B2P jS1z2  
acquisition of 100% interest 收购全部股权 G'sEbw'[  
acquisition of control 取得控制权 2Po e-=  
acquisition of fixed assets 购置固定资产 xu _:  
acquisition of shell “买壳” CG(G){u&  
acquisition price 收购价 P
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act of God 天灾 &nk[gb o\  
acting partner 执事合伙人 ~al4`:rRx1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ersddb^J]  
active partner 积极参与的合伙人 G /:;Qig  
active trading 交投活跃 k%5o5Hx  
actual circulation 实际流通 Jf-4Q!  
actual cost 实际成本 I'M,p<B  
actual expenditure 实际开支；实际支出 k/&~8l.$  
actual income 实际入息；实际收入；实际收益 O|opNr  
actual market 现货市场 o+o'!)  
actual price 现货价；实际价格 tw/~z2G  
actual profit 实际利润 [YQVZBT|{  
actual quotation 实盘；实际价位；实际报价 -^i[  
actual year basis 按实际年度计算 2cy: l03  
actuals 实货 pDlU*&  
actuarial investigation 精算调查 9%i|_c}  
actuarial principle 精算原则 WQ(*
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actuarial report 精算师报告 @pcmVsIp  
Actuarial Society of Hong Kong 香港精算学会 `@$ qy&AJ  
actuarial valuation 精算师估值 HB}!Lf#*P  
actuary 精算师 h JVy-]   
ad referendum agreement 暂定协议；有待覆核的协定 Z=P]U D  
ad valorem duty 从价税；按值征税 nU{}R"|  
ad valorem duty system 从价税制 KiXRBFo  
ad valorem fee 从价费 n*UD0U}`  
ad valorem tariff 从价关税 HzcI2 P`|  
additional allowance 额外免税额 >h?!6L- d  
additional amount for unexpired risk 未过期风险的额外款额 ' P1I-ue
 
additional assessable profit 补加应评税利润 73b(A|kQ@  
additional assessment 补加评税 v1s.j2T  
additional commitment 额外承担 'G6g yO/K  
additional commitment vote 额外承担拨款 f@3?kM(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z}> q/!q  
additional dependent parent allowance 供养父母额外免税额 1{TmK9U  
additional provision 额外拨款 i&%~:K*
  
additional stamp duty 附加印花税 kj$Ks2!W  
additional tax 补加税罚款；补加税款 _$g2;X >  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L_TM]0D>7  
adjudged bankrupt 被裁定破产 G?p !*7N  
adjudicated bankrupt 裁定破产人 M0
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adjudication fee 裁定费；评定印花税额手续费；评估契据费 |ia#Elavo  
adjudication of bankruptcy 裁定破产；宣告破产 ~F gxhK2+  
adjudication of insolvency 裁定无力偿还债务 (gdi2  
adjusted actual 经调整的实数；调整后的实数 <'{* 6f@n  
adjusted current assets 经调整的流动资产；调整后的流动资产 _h?hFs,N]  
adjusted figure 经调整的数字；调整后的数额 ku8C#%.m3  
adjusted liabilities 经调整的负债；调整后的负债 >s5i  
adjusted loss 经调整的亏损；调整后的亏损 0|a,bwZ  
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
Z1 7=g@  
adjusted profit 经调整的利润；调整后的利润 $,@PY5r  
adjusted surplus 经调整的盈余额；调整后的盈余额 h83W;s  
adjusted value 经调整的价值；调整后的价值 HLlp+;CF><  
adjustment 调整；修订；理算〔保险〕 YadG05PDe  
adjustment centre 调剂中心 #N?VbDK9_  
adjustment lag 调整过程的时间差距；调整时差 *Y:;fl +v  
adjustment mechanism 调整机制 &U
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adjustment of loss 亏损调整 TJ_<21a  
adjustment process 调整过程；调整程序  z(YzK  
adjustment range 调整幅度 G!G]*p5  
administered exchange rate 受管制汇率 ,8tk]W[C