[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: |NqQK
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A share Ａ股；甲类股份 ?`xId;}J#7  
abatement of tax 减税；减扣免税额 ofJ@\xS  
ABN AMRO Bank N.V. 荷兰银行 he,T\};  
above-the-line expenditure 线上项目支出；经常预算支出 XcXd7e  
above-the-line receipt 线上项目收入；经常预算收入 IaB A2  
ABSA Asia Limited 南非联合亚洲有限公司 qluyJp
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absolute change 绝对数值变更 @4pN4v8U  
absolute expenditure 实际开支 P&K~wP]  
absolute guideline figure 绝对准则数字 A+'j@c\&!  
absolute interest 绝对权益 > 01k u  
absolute order of discharge 绝对破产解除令 YeQX13C"Z  
absolute profit margin 绝对利润幅度 ;rX4${h  
absolute value 实值；绝对值 JW$#~"@r  
absolutely vested interest 绝对既得权益 Kxq~,g=t  
absorbed cost 已吸收成本；已分摊成本 f`Nu]#i  
absorption 吸收；分摊；合并 OP@PB|  
absorption rate 吸收率；摊配率；分摊率 2&M 8Wb#  
ACB Finance Limited 亚洲商业财务有限公司 V H/_0  
acceptable form of reciprocity 合理的互惠条件 E?V:dr  
acceptable rate 适当利率；适当汇率 "(5M }5D  
acceptance agreement 承兑协议 ev>: 3_ s  
acceptance for honour 参加承兑 CzgLgh;:T  
acceptor 承兑人；接受人；受票人 S}>rsg!  
acceptor for honour 参加承兑人 6
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accident insurance 意外保险 4H'9y3dk  
Accident Insurance Association of Hong Kong 香港意外保险公会 *N't ;  
accident insurance scheme 意外保险计划 X- zg  
accident year basis 意外年度基准 K
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accommodation 通融；贷款 ^vzNs>eJ  
accommodation bill 通融票据；空头票据 1.+MX(w  
accommodation party 汇票代发人 5i0<BZDTef  
account balance 帐户余额；帐户结余 G2mv6xK'  
account book 帐簿 -C\m'
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account collected in advance 预收款项 tw;`H( UZ^  
account current book 往来帐簿 qYE-z(i  
account of after-acquired property 事后取得的财产报告 *@yYqI<1a  
account of defaulter 拖欠帐目 >y1/*)O9~  
account payable 应付帐款 +m" iJW0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 RtSk;U1  
account receivable 应收帐款 yY!jkRq%w  
account receivable report 应收帐款报表  @>B
FhH  
account statement 结单；帐单；会计财务报表 *w!H -*`  
account title 帐户名称；会计科目 A2xORG&FD  
accountant's report 会计师报告 ]LD@I;(_  
Accountant's Report Rules 会计师报告规则 C@K@TfK!M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 kWWb<WRW:  
Accounting Arrangements 《会计安排》 &.d~ M
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accounting basis 会计基础 ^uYxeQY[  
accounting by Official Receiver 破产管理署署长呈交的帐目
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Accounting Circular 《会计通告》 _9<Ko.GVq  
accounting class 会计类别 h5F1mr1Sa  
accounting date 记帐日期；会计结算日期 uvT]MgT
  
accounting for money 款项核算 6,k}v:  
Accounting Officer 会计主任 vsc&$r3!5{  
accounting period 会计报告期；会计期 Qq5)|m  
accounting policy 会计政策；会计方针 {1FYHM^  
accounting practice 会计惯例 T\OLy sc  
accounting principle 会计准则 gbF.Q7?$u  
accounting record 会计记录 x; ujR<  
accounting report 会计报告 ^Xh9:OBF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BH=vI<D  
Accounting Society of China 中国会计学会 t.NG]ejZ  
accounting statement 会计报表 )4j#gHN\  
accounting system 会计制度；会计系统 KnlVZn[3t  
accounting transaction 会计事项；帐务交易 ^58'*13ZL  
accounting treatment 会计处理 2+0'vIw}  
accounting year 会计年度 ) ~X\W\  
accretion 增值；添加 (d_{+O"  
accrual 应计项目；应累算数目 n*U1 M  
accrual basis 应计制；权责发生制 t0/fF'GZD  
accrual basis accounting 应计制会计；权责发生制会计  Y]P]^3  
accrue 应累算；应计 DI+kO(S  
accrued benefit 应累算利益 Ry,jPw5<  
accrued charges 应计费用 ^/
c&Ud  
accrued cumulative preference share dividend 应累算的累积优先股股息 dw'%1g.113  
accrued expenses 应累算费用 'H+pwp"M@  
accrued interest payable 应付利息；应计未付利息  F`f#gpQ  
accrued interest receivable 应收利息；应计未收利息 ]U]{5AA6  
accrued right 累算权益 }nuhLt1  
accruing profit 应累算的利润 R:=i/P/  
accumulated fiscal reserve 累积财政储备 HdLVXaD/  
accumulated profit 累积利润；滚存溢利 d!!5'/tmS  
accumulated reserve 累积储备 SZEX;M  
accumulation of surplus income 累积收益盈余 a Z ^SK|E  
acquired assets 既得资产 y2&G0y  
acquisition 收购；购置；取得 r%F{1.  
acquisition cost 购置成本 9;kWuP>k4u  
acquisition expenses 购置费用 zf#V89!]C"  
acquisition of 100% interest 收购全部股权 pS9CtQqvgy  
acquisition of control 取得控制权 EY':m_7W  
acquisition of fixed assets 购置固定资产 /8lGP!z  
acquisition of shell “买壳” \#  
acquisition price 收购价 87y$=eZ  
act of God 天灾 SI U"cO4  
acting partner 执事合伙人 DqbN=[!X~n  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6dV92:  
active partner 积极参与的合伙人 Es1Yx\/:  
active trading 交投活跃 .BuY[,I+  
actual circulation 实际流通 C^]bXIb  
actual cost 实际成本 3Cq17A 9  
actual expenditure 实际开支；实际支出 tvZpm@1  
actual income 实际入息；实际收入；实际收益 8&B{bS  
actual market 现货市场 XswEAz0=  
actual price 现货价；实际价格 %=%jy  
actual profit 实际利润 p\~ lPXK  
actual quotation 实盘；实际价位；实际报价 !ZHPR:k|  
actual year basis 按实际年度计算 {6*h';~  
actuals 实货 DM"`If%3j  
actuarial investigation 精算调查 sLPFeibof5  
actuarial principle 精算原则 W%@6D|^  
actuarial report 精算师报告 Lr_+)l  
Actuarial Society of Hong Kong 香港精算学会 4, 8gf 2  
actuarial valuation 精算师估值 q#F
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actuary 精算师 _"Y;E
 
ad referendum agreement 暂定协议；有待覆核的协定 WADNr8.  
ad valorem duty 从价税；按值征税 JuKj  
ad valorem duty system 从价税制 E:L =>}  
ad valorem fee 从价费 :^%My]>T  
ad valorem tariff 从价关税 "EDn;l-Q  
additional allowance 额外免税额 h{VCx#!]  
additional amount for unexpired risk 未过期风险的额外款额 tNoo3&  
additional assessable profit 补加应评税利润 w*OZ1|  
additional assessment 补加评税 fo^M`a!va0  
additional commitment 额外承担 %BC*h}KGH  
additional commitment vote 额外承担拨款 pu=Q;E_f[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^;!A`t  
additional dependent parent allowance 供养父母额外免税额 vH9/}w2  
additional provision 额外拨款 ma?$@]`k  
additional stamp duty 附加印花税 [_#9PH33  
additional tax 补加税罚款；补加税款 U_y)p Cd  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8S&`  
adjudged bankrupt 被裁定破产 n@Y`g{{e~  
adjudicated bankrupt 裁定破产人 %Hp
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adjudication fee 裁定费；评定印花税额手续费；评估契据费 s'J8E+&5  
adjudication of bankruptcy 裁定破产；宣告破产 |r$Vb$z  
adjudication of insolvency 裁定无力偿还债务 ;a[56W  
adjusted actual 经调整的实数；调整后的实数 ym{?vY h  
adjusted current assets 经调整的流动资产；调整后的流动资产 
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adjusted figure 经调整的数字；调整后的数额 K3M<%  
adjusted liabilities 经调整的负债；调整后的负债 7_?:R2]n  
adjusted loss 经调整的亏损；调整后的亏损 g< M\zD  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ej]^VS7w[r  
adjusted profit 经调整的利润；调整后的利润 ?S36)oZzg  
adjusted surplus 经调整的盈余额；调整后的盈余额 ke!)C[^7z  
adjusted value 经调整的价值；调整后的价值 ZjF$zVk  
adjustment 调整；修订；理算〔保险〕 t=d~\_Oa  
adjustment centre 调剂中心 IF(W[J  
adjustment lag 调整过程的时间差距；调整时差 }b\e2ZK  
adjustment mechanism 调整机制 FDkRfhK  
adjustment of loss 亏损调整 r\.1=c#"bP  
adjustment process 调整过程；调整程序 mTwz&N \  
adjustment range 调整幅度 Ky[/7S5E  
administered exchange rate 受管制汇率 =;9Wh!{