[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: {ZYCnS&?CL  
jnLu|W&  
A share Ａ股；甲类股份 *x`l1o  
abatement of tax 减税；减扣免税额 7X3l&J2C4l  
ABN AMRO Bank N.V. 荷兰银行 [x()^{ ;2  
above-the-line expenditure 线上项目支出；经常预算支出 zs^\zCb8  
above-the-line receipt 线上项目收入；经常预算收入 qmeEUch`  
ABSA Asia Limited 南非联合亚洲有限公司 OZ]3OL,  
absolute change 绝对数值变更 
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absolute expenditure 实际开支 #7:9XID /  
absolute guideline figure 绝对准则数字 yaGVY*M0  
absolute interest 绝对权益 3Eux-C!t  
absolute order of discharge 绝对破产解除令 (Jr;:[4XC  
absolute profit margin 绝对利润幅度 w8@|b}  
absolute value 实值；绝对值 zW&O>H  
absolutely vested interest 绝对既得权益 :[?o7%"  
absorbed cost 已吸收成本；已分摊成本 G8c}re   
absorption 吸收；分摊；合并 }Nc!8'@  
absorption rate 吸收率；摊配率；分摊率 [GT1,(}. Z  
ACB Finance Limited 亚洲商业财务有限公司 Xg#([}b  
acceptable form of reciprocity 合理的互惠条件 ,<WykeC  
acceptable rate 适当利率；适当汇率 ]OUOL/J  
acceptance agreement 承兑协议 PbH]K$mj{"  
acceptance for honour 参加承兑 ~$obcW1  
acceptor 承兑人；接受人；受票人 ] :#IZ0#  
acceptor for honour 参加承兑人 v2z
/|sG  
accident insurance 意外保险
z4UQ:z@  
Accident Insurance Association of Hong Kong 香港意外保险公会 juZ3""  
accident insurance scheme 意外保险计划 l;FgX+)  
accident year basis 意外年度基准 jJnBwHp  
accommodation 通融；贷款 ~Q\ZDMTK  
accommodation bill 通融票据；空头票据 IY6S\Gn  
accommodation party 汇票代发人 ! \Kh\  
account balance 帐户余额；帐户结余 *\+'tFT6  
account book 帐簿 A
UpC HG7  
account collected in advance 预收款项 P
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account current book 往来帐簿 %NoZ f^?  
account of after-acquired property 事后取得的财产报告 #iU/Yg!  
account of defaulter 拖欠帐目 ~"B[6^sW  
account payable 应付帐款 _$lQK{@rY  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^%@.Vvz<  
account receivable 应收帐款 fJV VW  
account receivable report 应收帐款报表 ![n`n(oN  
account statement 结单；帐单；会计财务报表 m$: a|'mS  
account title 帐户名称；会计科目 ?P]md9$(+e  
accountant's report 会计师报告 5!%/j,?  
Accountant's Report Rules 会计师报告规则 eci\
Q,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *(IO<KAg8  
Accounting Arrangements 《会计安排》 FeMu`|2  
accounting basis 会计基础 C5 !n{  
accounting by Official Receiver 破产管理署署长呈交的帐目 U.x.gZRo[  
Accounting Circular 《会计通告》 ti% e.p0[  
accounting class 会计类别 V>SA3  
accounting date 记帐日期；会计结算日期 K;lC#  
accounting for money 款项核算 5xKR ]u  
Accounting Officer 会计主任 F,:VL*.5kJ  
accounting period 会计报告期；会计期 ]x\wP7x  
accounting policy 会计政策；会计方针 ~h.B\Sc]Q  
accounting practice 会计惯例 B!anY}/U  
accounting principle 会计准则 \ed(<e>  
accounting record 会计记录 *k$& Hcr$  
accounting report 会计报告 >o7k%T|l$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 M XQ7%G  
Accounting Society of China 中国会计学会 g5[3
[Z(.  
accounting statement 会计报表 c6 |&?}F  
accounting system 会计制度；会计系统 hn.fX:}  
accounting transaction 会计事项；帐务交易 fok#D>q  
accounting treatment 会计处理 `#bcoK5  
accounting year 会计年度 p04w83 jX  
accretion 增值；添加 2S/7f:  
accrual 应计项目；应累算数目 P&;I]2#  
accrual basis 应计制；权责发生制 DK1)9<  
accrual basis accounting 应计制会计；权责发生制会计 `rV,<  
accrue 应累算；应计 }J`Gm  
accrued benefit 应累算利益 &aOOG8l  
accrued charges 应计费用 1[ Pbsb  
accrued cumulative preference share dividend 应累算的累积优先股股息 10^=
1@U  
accrued expenses 应累算费用 i/Z5/(
z F  
accrued interest payable 应付利息；应计未付利息 /2q %'"x(  
accrued interest receivable 应收利息；应计未收利息 E{J
;-+t  
accrued right 累算权益 J)]W[Nk  
accruing profit 应累算的利润 ;7hr8?M|  
accumulated fiscal reserve 累积财政储备 E
*vi@aI  
accumulated profit 累积利润；滚存溢利 }Of^Y@{q.  
accumulated reserve 累积储备 %94"e7Hy  
accumulation of surplus income 累积收益盈余 M\3!elp2z  
acquired assets 既得资产 S;~_9i]upe  
acquisition 收购；购置；取得 :08UeEy  
acquisition cost 购置成本 |Q dS;  
acquisition expenses 购置费用 J/Li{xp)Lg  
acquisition of 100% interest 收购全部股权 B7;MY6h#  
acquisition of control 取得控制权 e{=$4F  
acquisition of fixed assets 购置固定资产 |HLh?AcX  
acquisition of shell “买壳” KAZz)7  
acquisition price 收购价 c9@*  
act of God 天灾 Y/gCtSF  
acting partner 执事合伙人 E J1:N*BA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @z.!Dby  
active partner 积极参与的合伙人 ^.Q),{%Xo  
active trading 交投活跃 X+iULr.^`~  
actual circulation 实际流通 sr4K-|@  
actual cost 实际成本 j#,O,\  
actual expenditure 实际开支；实际支出 6._):[_2  
actual income 实际入息；实际收入；实际收益 Bb)J8,LQ  
actual market 现货市场 RA}PM?D/  
actual price 现货价；实际价格 (_2eiE71  
actual profit 实际利润 $8)/4P?OL  
actual quotation 实盘；实际价位；实际报价 0Sk{P>A  
actual year basis 按实际年度计算 O?_ '6T  
actuals 实货 I g`#U~  
actuarial investigation 精算调查 W7 $yE},
z  
actuarial principle 精算原则 _"n4SXhq  
actuarial report 精算师报告 &IPT$=u  
Actuarial Society of Hong Kong 香港精算学会 +;T%7j"wz  
actuarial valuation 精算师估值 @Hzsud  
actuary 精算师  2B#WWb  
ad referendum agreement 暂定协议；有待覆核的协定 !j
m a --  
ad valorem duty 从价税；按值征税 ocvBKsfhE`  
ad valorem duty system 从价税制  f!<mI8H  
ad valorem fee 从价费 h!MT5B)r.  
ad valorem tariff 从价关税 Dqki}k~{  
additional allowance 额外免税额 B(~D*H2T[  
additional amount for unexpired risk 未过期风险的额外款额 o?>)CAo  
additional assessable profit 补加应评税利润 t
B[K4GNSQ  
additional assessment 补加评税 -{?Rq'H  
additional commitment 额外承担 {221@ zcCq  
additional commitment vote 额外承担拨款 v'uQ'CiH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `&o|=  
additional dependent parent allowance 供养父母额外免税额 pw,.*N3P  
additional provision 额外拨款 = o {`vv  
additional stamp duty 附加印花税 j2z$kw%  
additional tax 补加税罚款；补加税款 |R4](  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 U!h!z`RU54  
adjudged bankrupt 被裁定破产 A/MOY@%G  
adjudicated bankrupt 裁定破产人 W$y?~2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D4G{= Y}G  
adjudication of bankruptcy 裁定破产；宣告破产 |laqy`D  
adjudication of insolvency 裁定无力偿还债务 6-oQs?  
adjusted actual 经调整的实数；调整后的实数 [4gv_g  
adjusted current assets 经调整的流动资产；调整后的流动资产 !vU[V,~  
adjusted figure 经调整的数字；调整后的数额 eu~ ;G H  
adjusted liabilities 经调整的负债；调整后的负债 y Le5,  
adjusted loss 经调整的亏损；调整后的亏损 ?h5Y^}8Qg  
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 _&T$0SZco  
adjusted profit 经调整的利润；调整后的利润 )}EwEM  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?lTQjw{  
adjusted value 经调整的价值；调整后的价值 rkD(KG9E  
adjustment 调整；修订；理算〔保险〕 Xd4~N:  
adjustment centre 调剂中心 Tb}b*d3  
adjustment lag 调整过程的时间差距；调整时差 V{8mx70  
adjustment mechanism 调整机制 vK$W)(Z  
adjustment of loss 亏损调整 F$caKWzny5  
adjustment process 调整过程；调整程序 3[c54S+(U  
adjustment range 调整幅度 ?HW*qD#k  
administered exchange rate 受管制汇率 F/&&VSv>LO