[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: ^crk8O@Fw  
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A share Ａ股；甲类股份 I gcVl/d  
abatement of tax 减税；减扣免税额 FiMP_ y*S  
ABN AMRO Bank N.V. 荷兰银行 e;~[PYeu  
above-the-line expenditure 线上项目支出；经常预算支出 x^^;/%p  
above-the-line receipt 线上项目收入；经常预算收入 S!A)kK+  
ABSA Asia Limited 南非联合亚洲有限公司 uNZJNrV%  
absolute change 绝对数值变更 QFU;\H/  
absolute expenditure 实际开支 uy)iB'st
&  
absolute guideline figure 绝对准则数字 3C 84b/A  
absolute interest 绝对权益 ..V6U"/  
absolute order of discharge 绝对破产解除令 dFD0l?0N  
absolute profit margin 绝对利润幅度 A<
2_V1  
absolute value 实值；绝对值 p/>}{Q )Y  
absolutely vested interest 绝对既得权益 zD}dvI}  
absorbed cost 已吸收成本；已分摊成本 ZfM(%rx  
absorption 吸收；分摊；合并 hu%rp{m^,  
absorption rate 吸收率；摊配率；分摊率 oNY;z-QK  
ACB Finance Limited 亚洲商业财务有限公司 }C!N$8d,  
acceptable form of reciprocity 合理的互惠条件 oRFHq>-.g  
acceptable rate 适当利率；适当汇率 XFeHkU`C  
acceptance agreement 承兑协议 ^eQK.B (  
acceptance for honour 参加承兑 x!fvSoHp  
acceptor 承兑人；接受人；受票人 EzqYHY+_r  
acceptor for honour 参加承兑人 +C1 /02ZJ  
accident insurance 意外保险 ,u7:l  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~F~g$E2 }  
accident insurance scheme 意外保险计划 (.4mX t  
accident year basis 意外年度基准
u'M\m7  
accommodation 通融；贷款 ,2q LiE>  
accommodation bill 通融票据；空头票据 Uq `B#JI  
accommodation party 汇票代发人 b7Jk{x #u  
account balance 帐户余额；帐户结余 NF&R}7L  
account book 帐簿 r7o63]  
account collected in advance 预收款项 
]u 4  
account current book 往来帐簿 {%X /w'|  
account of after-acquired property 事后取得的财产报告 sYM3&ikyHI  
account of defaulter 拖欠帐目 <
iVn !P  
account payable 应付帐款 /{ Lo0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ax0RtqtR&  
account receivable 应收帐款 hz{=@jX  
account receivable report 应收帐款报表 0G ^73Z  
account statement 结单；帐单；会计财务报表 NBZF IFO<  
account title 帐户名称；会计科目 +F$c_ \>  
accountant's report 会计师报告 *t.L` G  
Accountant's Report Rules 会计师报告规则 (@@t,\iF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <o,]f E[  
Accounting Arrangements 《会计安排》 f#}P>,TP  
accounting basis 会计基础 'AU(WHf  
accounting by Official Receiver 破产管理署署长呈交的帐目 }wRHNBaEB  
Accounting Circular 《会计通告》 ce-5XqzY@  
accounting class 会计类别 V`qHNM/t  
accounting date 记帐日期；会计结算日期 T(zERWo  
accounting for money 款项核算 5D
9I;L{  
Accounting Officer 会计主任 .<566g}VP  
accounting period 会计报告期；会计期 $K>'aI;|   
accounting policy 会计政策；会计方针 DjUif "v  
accounting practice 会计惯例 (4=NKtA^G  
accounting principle 会计准则 =EwC6+8*M  
accounting record 会计记录 L;$Gn
"7~  
accounting report 会计报告 19O /Q,9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ee}&~%  
Accounting Society of China 中国会计学会 - `F#MN  
accounting statement 会计报表 ,paD
/  
accounting system 会计制度；会计系统 '*H&s  
accounting transaction 会计事项；帐务交易 ? hU0S  
accounting treatment 会计处理 _1_CYrUc  
accounting year 会计年度 ~x;1&\'k  
accretion 增值；添加 'oSs5lW  
accrual 应计项目；应累算数目 ~/s(.oji  
accrual basis 应计制；权责发生制 W@U<GF1  
accrual basis accounting 应计制会计；权责发生制会计 v &6I\1  
accrue 应累算；应计 e<o{3*%p)  
accrued benefit 应累算利益 <yzgZXxIaS  
accrued charges 应计费用 CUIT)mF:  
accrued cumulative preference share dividend 应累算的累积优先股股息 W(U:D?e  
accrued expenses 应累算费用 @H[)U/.  
accrued interest payable 应付利息；应计未付利息 )Zud|%L  
accrued interest receivable 应收利息；应计未收利息 AX=$r]
_  
accrued right 累算权益 M ^gva?{  
accruing profit 应累算的利润
$j=c;+W  
accumulated fiscal reserve 累积财政储备 6$] @}O^V  
accumulated profit 累积利润；滚存溢利 s/#L?[YH  
accumulated reserve 累积储备 MNd8#01q`  
accumulation of surplus income 累积收益盈余 Za,rht  
acquired assets 既得资产 Mg3>/!  
acquisition 收购；购置；取得 d$
.t0-lC  
acquisition cost 购置成本 j)?[S  
acquisition expenses 购置费用 zIc%>?w  
acquisition of 100% interest 收购全部股权 W
$&{jr-p  
acquisition of control 取得控制权 1N8gH&oF
 
acquisition of fixed assets 购置固定资产 P X/{  
acquisition of shell “买壳” $OEhdz&Fi  
acquisition price 收购价 $M%<i~VXe&  
act of God 天灾 esE5#Yq4.k  
acting partner 执事合伙人 i2$7nSQ9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 peW4J<,  
active partner 积极参与的合伙人 vX|i5P0)8  
active trading 交投活跃 pxC:VJ;  
actual circulation 实际流通 .3Ex=aQcX  
actual cost 实际成本 ]6JI((  
actual expenditure 实际开支；实际支出 JG6"5::  
actual income 实际入息；实际收入；实际收益 S ?v^/F  
actual market 现货市场 O#[+= ^  
actual price 现货价；实际价格 ,au-g)IFZ  
actual profit 实际利润 AcC' hr.N+  
actual quotation 实盘；实际价位；实际报价 2e~ud9,  
actual year basis 按实际年度计算 !<`}mE!:  
actuals 实货 7bcl^~lY  
actuarial investigation 精算调查 rqa?A}'  
actuarial principle 精算原则 Y\#+-E  
actuarial report 精算师报告 ~+_|J"\  
Actuarial Society of Hong Kong 香港精算学会 .FV wZ:d  
actuarial valuation 精算师估值 B,rpc\_  
actuary 精算师
x-W6W  
ad referendum agreement 暂定协议；有待覆核的协定 lJZ-*"9V  
ad valorem duty 从价税；按值征税 }M_Yn0(3  
ad valorem duty system 从价税制 ::'DWD1  
ad valorem fee 从价费 F"2rX&W  
ad valorem tariff 从价关税 4q% hn3\  
additional allowance 额外免税额 t4HDt\}&k~  
additional amount for unexpired risk 未过期风险的额外款额 /m#!<t7  
additional assessable profit 补加应评税利润 ]<y _ =>  
additional assessment 补加评税 _Nze="Pt  
additional commitment 额外承担 Ekq&.qjYG"  
additional commitment vote 额外承担拨款 tzl`|UwF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Hzos$1DJ  
additional dependent parent allowance 供养父母额外免税额 @C \>P49  
additional provision 额外拨款 5Z (1&  
additional stamp duty 附加印花税 4(2iR0N  
additional tax 补加税罚款；补加税款 gZ{q85C.>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H~fX>6>  
adjudged bankrupt 被裁定破产 sf""
]c$  
adjudicated bankrupt 裁定破产人 lawjGI  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 bBwMx{iNNz  
adjudication of bankruptcy 裁定破产；宣告破产 Ed&;d+NM  
adjudication of insolvency 裁定无力偿还债务 -s]  
adjusted actual 经调整的实数；调整后的实数 <|qh5Scp  
adjusted current assets 经调整的流动资产；调整后的流动资产 funHz nRR  
adjusted figure 经调整的数字；调整后的数额 |q0MM^%"  
adjusted liabilities 经调整的负债；调整后的负债 >$^v@jf  
adjusted loss 经调整的亏损；调整后的亏损 JI&ik_k3  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 iEe<+Eyns  
adjusted profit 经调整的利润；调整后的利润 *^h$%<QI  
adjusted surplus 经调整的盈余额；调整后的盈余额 W.nQYH  
adjusted value 经调整的价值；调整后的价值 I@sXmC2$\  
adjustment 调整；修订；理算〔保险〕 ;|nC;D]   
adjustment centre 调剂中心 Z:TW{:lrI  
adjustment lag 调整过程的时间差距；调整时差 ZW+[f$X  
adjustment mechanism 调整机制 A4C4xts]N  
adjustment of loss 亏损调整 gOk<pRcTb=  
adjustment process 调整过程；调整程序 >9?BJv2  
adjustment range 调整幅度 jGp|:!' w  
administered exchange rate 受管制汇率 Q#
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